country wise chart of accounts restructured
diff --git a/erpnext/accounts/doctype/chart_of_accounts/__init__.py b/erpnext/accounts/doctype/account/chart_of_accounts/__init__.py
similarity index 100%
rename from erpnext/accounts/doctype/chart_of_accounts/__init__.py
rename to erpnext/accounts/doctype/account/chart_of_accounts/__init__.py
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ae_uae_chart_template_standard.json b/erpnext/accounts/doctype/account/chart_of_accounts/ae_uae_chart_template_standard.json
new file mode 100644
index 0000000..f76ad14
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/ae_uae_chart_template_standard.json
@@ -0,0 +1,422 @@
+{
+ "country_code": "ae",
+ "name": "U.A.E Chart of Accounts - Standard",
+ "tree": {
+ "Assets": {
+ "Current Assets": {
+ "Accounts Receivable": {
+ "Corporate Credit Cards": {
+ "account_type": "Receivable"
+ },
+ "Other Receivable": {
+ "Accrued Rebates Due from Suppliers": {
+ "account_type": "Receivable"
+ },
+ "Accured Income from Suppliers": {
+ "account_type": "Receivable"
+ },
+ "Other Debtors": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Post Dated Cheques Received": {
+ "account_type": "Receivable"
+ },
+ "Staff Receivable": {
+ "account_type": "Receivable"
+ },
+ "Trade Receivable": {
+ "account_type": "Receivable"
+ },
+ "Trade in Opening Fees": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Cash in Hand & Banks": {
+ "Banks": {
+ "Bank Margin On LC & LG": {},
+ "Banks Blocked Deposits": {},
+ "Banks Call Deposit Accounts": {},
+ "Banks Current Accounts": {}
+ },
+ "Cash in Hand": {
+ "Cash in Safe": {
+ "Main Safe": {
+ "account_type": "Cash"
+ },
+ "Main Safe - Foreign Currency": {
+ "account_type": "Cash"
+ }
+ },
+ "Petty Cash": {
+ "Petty Cash - Admininistration": {
+ "account_type": "Cash"
+ },
+ "Petty Cash - Others": {
+ "account_type": "Cash"
+ }
+ }
+ },
+ "Cash in Transit": {
+ "Credit Cards": {
+ "Gateway Credit Cards": {
+ "account_type": "Bank"
+ },
+ "Manual Visa & Master Cards": {
+ "account_type": "Bank"
+ },
+ "PayPal Account": {
+ "account_type": "Bank"
+ },
+ "Visa & Master Credit Cards": {
+ "account_type": "Bank"
+ }
+ }
+ }
+ },
+ "Inventory": {
+ "Consigned Stock": {
+ "Handling Difference in Inventory": {},
+ "Items Delivered to Customs on temprary Base": {}
+ },
+ "Stock in Hand": {
+ "Customs Duty": {},
+ "Freight and Transport": {},
+ "Shipment Insurance": {},
+ "Shipment Other Charges": {},
+ "Shipments Documentation Charges": {},
+ "Supplier Cost": {}
+ }
+ },
+ "Perliminary and Preoperating Expenses": {
+ "Preoperating Expenses": {}
+ },
+ "Prepayments & Deposits": {
+ "Deposits": {
+ "Deposit - Office Rent": {},
+ "Deposit Others": {},
+ "Deposit to Immigration (Visa)": {},
+ "Deposits - Customs": {}
+ },
+ "Prepaid Taxes": {
+ "Sales Taxes Receivables": {},
+ "Withholding Tax Receivables": {}
+ },
+ "Prepayments": {
+ "Other Prepayments": {},
+ "PrePaid Advertisement Expenses": {},
+ "Prepaid Bank Guarantee": {},
+ "Prepaid Consultancy Fees": {},
+ "Prepaid Employees Housing": {},
+ "Prepaid Finance charge for Loans": {},
+ "Prepaid Legal Fees": {},
+ "Prepaid License Fees": {},
+ "Prepaid Life Insurance": {},
+ "Prepaid Maintenance": {},
+ "Prepaid Medical Insurance": {},
+ "Prepaid Office Rent": {},
+ "Prepaid Other Insurance": {},
+ "Prepaid Schooling Fees": {},
+ "Prepaid Site Hosting Fees": {},
+ "Prepaid Sponsorship Fees": {}
+ }
+ }
+ },
+ "Long Term Assets": {
+ "Fixed Assets": {
+ "Accumulated Depreciation": {
+ "Acc. Depreciation of Motor Vehicles": {},
+ "Acc. Deprn.Computer Hardware & Software": {},
+ "Acc.Deprn.of Furniture & Office Equipment": {},
+ "Amortisation on Leasehold Improvement": {}
+ },
+ "Fixed Assets (Cost Price)": {
+ "Computer Hardware & Software": {},
+ "Furniture and Equipment": {},
+ "Leasehold Improvement": {},
+ "Motor Vehicules": {},
+ "Work In Progrees": {}
+ }
+ },
+ "Intangible Assets": {
+ "Computer Card Renewal": {},
+ "Dispoal of Outlets": {},
+ "Registration of Trademarks": {}
+ },
+ "Intercompany Accounts": {},
+ "Investments": {
+ "Investments in Subsidiaries": {}
+ }
+ }
+ },
+ "Closing And Temporary Accounts": {
+ "Closing Accounts": {
+ "Closing Account": {}
+ }
+ },
+ "Expenses": {
+ "Commercial Expenses": {
+ "Consultancy Fees": {},
+ "Provision for Doubtful Debts": {}
+ },
+ "Cost of Sale": {
+ "Cost Of Goods Sold": {
+ "Cost Of Goods Sold I/C Sales": {},
+ "Cost of Goods Sold in Trading": {}
+ }
+ },
+ "Depreciation": {
+ "Depreciation & Amortization": {
+ "Amortization on Leasehold Improvement": {},
+ "Depreciation Of Computer Hard & Soft": {},
+ "Depreciation Of Furniture & Office Equipment\n\t\t\t": {},
+ "Depreciation Of Motor Vehicles": {}
+ }
+ },
+ "Direct Expenses": {
+ "Financial Charges": {
+ "Air Miles Card Charges": {},
+ "Amex Credit Cards Charges": {},
+ "Bank Finance & Loan Charges": {},
+ "Credit Card Charges": {},
+ "Credit Card Swipe Charges": {},
+ "PayPal Charges": {}
+ }
+ },
+ "MISC Charges": {
+ "Other Charges": {
+ "Captial Loss": {
+ "Disposal of Business Branch": {},
+ "Loss On Fixed Assets Disposal": {},
+ "Loss on Difference on Exchange": {}
+ },
+ "Other Non Operating Exp": {
+ "Other Non Operating Expenses": {}
+ },
+ "Previous Year Adjustments": {
+ "Previous Year Adjustments Account": {}
+ },
+ "Royalty Fees": {
+ "Royalty to Parent Co.": {}
+ },
+ "Tax / Zakat Expenses": {
+ "Income Tax": {},
+ "Zakat": {}
+ }
+ }
+ },
+ "Share Resources": {
+ "Share Resource Expenses Account": {}
+ },
+ "Store Operating Expenses": {
+ "Selling, General & Admin Expenses": {
+ "Advertising Expenses": {
+ "Other - Advertising Expenses": {}
+ },
+ "Bank & Finance Charges": {
+ "Other Bank Charges": {}
+ },
+ "Communications": {
+ "Courrier": {},
+ "Others - Communication": {},
+ "Telephone": {},
+ "Web Site Hosting Fees": {}
+ },
+ "Office & Various Expenses": {
+ "Cleaning": {},
+ "Convoyance Expenses": {},
+ "Gifts & Donations": {},
+ "Insurance": {},
+ "Kitchen and Buffet Expenses": {},
+ "Maintenance": {},
+ "Others - Office Various Expenses": {},
+ "Security & Guard": {},
+ "Stationary From Suppliers": {},
+ "Stationary Out Of Stock": {},
+ "Subscriptions": {},
+ "Training": {},
+ "Vehicle Expenses": {}
+ },
+ "Personnel Cost": {
+ "Basic Salary": {},
+ "End Of Service Indemnity": {},
+ "Housing Allowance": {},
+ "Leave Salary": {},
+ "Leave Ticket": {},
+ "Life Insurance": {},
+ "Medical Insurance": {},
+ "Personnel Cost Others": {},
+ "Sales Commission": {},
+ "Staff School Allowances": {},
+ "Transportation Allowance": {},
+ "Uniform": {},
+ "Visa Expenses": {}
+ },
+ "Professional & Legal Fees": {
+ "Audit Fees": {},
+ "Legal fees": {},
+ "Others - Professional Fees": {},
+ "Sponsorship Fees": {},
+ "Trade License Fees": {}
+ },
+ "Provision & Write Off": {
+ "Amortisation of Preoperating Expenses": {},
+ "Cash Shortage": {},
+ "Others - Provision & Write off": {},
+ "Write Off Inventory": {},
+ "Write Off Receivables & Payables": {}
+ },
+ "Rent Expenses": {
+ "Office Rent": {},
+ "Warehouse Rent": {}
+ },
+ "Travel Expenses": {
+ "Air tickets": {},
+ "Hotel": {},
+ "Meals": {},
+ "Others": {},
+ "Per Diem": {}
+ },
+ "Utilities": {
+ "Other Utility Cahrges": {},
+ "Water & Electricity": {}
+ }
+ }
+ }
+ },
+ "Liabilities": {
+ "Current Liabilities": {
+ "Accounts Payable": {
+ "Payables": {
+ "Advance Paybale to Suppliers": {
+ "account_type": "Payable"
+ },
+ "Consigned Payable": {
+ "account_type": "Payable"
+ },
+ "Other Payable": {
+ "account_type": "Payable"
+ },
+ "Post Dated Cheques Paid": {
+ "account_type": "Payable"
+ },
+ "Staff Payable": {
+ "account_type": "Payable"
+ },
+ "Suppliers Price Protection": {
+ "account_type": "Payable"
+ },
+ "Trade Payable": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ }
+ },
+ "Accruals & Provisions": {
+ "Accruals": {
+ "Accrued Personnel Cost": {
+ "Accrued - Commissions": {},
+ "Accrued - Leave Salary": {},
+ "Accrued - Leave Tickets": {},
+ "Accrued - Salaries": {},
+ "Accrued Other Personnel Cost": {},
+ "Accrued Salaries Increment": {},
+ "Accrued-Staff Bonus": {}
+ }
+ },
+ "Accrued Expenses": {
+ "Accrued Other Expenses": {
+ "Accrued - Audit Fees": {},
+ "Accrued - Office Rent": {},
+ "Accrued - Sponsorship": {},
+ "Accrued - Telephone": {},
+ "Accrued - Utilities": {},
+ "Accrued Others": {}
+ }
+ },
+ "Other Current Liabilities": {
+ "Accrued Dubai Customs": {},
+ "Deferred income": {},
+ "Shipping & Handling": {}
+ },
+ "Provisions": {
+ "Tax Payables": {
+ "Income Tax Payable": {},
+ "Sales Tax Payable": {},
+ "Withholding Tax Payable": {}
+ }
+ },
+ "Short Term Loan": {}
+ },
+ "Reservations & Credit Notes": {
+ "Credit Notes": {
+ "Credit Notes to Customers": {},
+ "Reservations": {}
+ }
+ },
+ "Unearned Income": {}
+ },
+ "Long Term Liabilities": {
+ "Long Term Loans & Provisions": {}
+ }
+ },
+ "Revenue": {
+ "Direct Revenue": {
+ "Other Direct Revenue": {
+ "Other Revenue - Operating": {
+ "Advertising Income": {},
+ "Branding Income": {},
+ "Early Setmt Margin from Suppliers": {},
+ "Marketing Rebate from Suppliers": {},
+ "Rebate from Suppliers": {},
+ "Service Income": {},
+ "Space Rental Income": {}
+ }
+ }
+ },
+ "Indirect Revenue": {
+ "Other Indirect Revenue": {
+ "Capital Gain": {},
+ "Excess In Till": {},
+ "Gain On Difference Of Exchange": {},
+ "Management Consultancy Fees": {},
+ "Other Income": {}
+ },
+ "Other Revenue - Non Operating": {
+ "Interest Revenue": {},
+ "Interest from FD": {},
+ "Products Listing Fees from Suppliers": {},
+ "Trade Opening Fees from suppliers": {}
+ }
+ },
+ "Sales": {
+ "Sales from Other Regions": {
+ "Sales from Other Region": {}
+ },
+ "Sales of same region": {
+ "Management Consultancy Fees": {},
+ "Sales Account": {},
+ "Sales of I/C": {}
+ }
+ }
+ },
+ "Share Holder Equity": {
+ "Capital": {
+ "Contributed Capital": {},
+ "Share Capital": {},
+ "Shareholders Current A/c": {},
+ "Sub Ordinated Loan": {},
+ "Treasury Stocks": {}
+ },
+ "Retained Earnings": {
+ "Current Year Results": {},
+ "Dividends Paid": {},
+ "Previous Years Results": {}
+ }
+ },
+ "name": "Chart of Account U.A.E",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ar_ar_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/ar_ar_chart_template.json
new file mode 100644
index 0000000..8ee0f07
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/ar_ar_chart_template.json
@@ -0,0 +1,206 @@
+{
+ "country_code": "ar",
+ "name": "Argentina - Plan de Cuentas",
+ "tree": {
+ "Cuentas Patrimoniales": {
+ "ACTIVO": {
+ "Bienes Inmateriales": {
+ "Bienes Inmateriales / (-) Amortizaci\u00f3n Acumulada": {},
+ "Bienes Inmateriales / Concesiones y Franquicias": {},
+ "Bienes Inmateriales / Marcas de F\u00e1brica": {},
+ "Bienes Inmateriales / Patentes de Invenci\u00f3n": {}
+ },
+ "Bienes de Cambio": {
+ "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Bienes de Cambio": {},
+ "Bienes de Cambio - Mercader\u00edas": {
+ "Bienes de Cambio - Mercader\u00edas / Categoria de productos 01": {}
+ },
+ "Bienes de Cambio - Mercader\u00edas en Tr\u00e1nsito": {},
+ "Materiales Varios ": {},
+ "Materias primas": {},
+ "Productos Elaborados": {},
+ "Productos en Curso de Elaboraci\u00f3n": {}
+ },
+ "Bienes de Uso": {
+ "Bienes de Uso / (-) Depreciaci\u00f3n Acumulada": {},
+ "Bienes de Uso / Equipos": {},
+ "Bienes de Uso / Inmuebles": {},
+ "Bienes de Uso / Maquinaria": {},
+ "Bienes de Uso / Rodados": {}
+ },
+ "Caja y Bancos": {
+ "Caja y Bancos - Caja": {
+ "Caja y bancos - Caja / efectivo ARS": {}
+ },
+ "Caja y Bancos - Cuentas Corrientes": {
+ "Caja y Bancos.../ BCO. CTA CTE ARS": {}
+ },
+ "Caja y Bancos - Fondos fijos": {
+ "Caja y ...- Fondos fijos / caja chica 01 ARS": {}
+ },
+ "Caja y Bancos - Moneda Extranjera": {
+ "Caja y bancos - Caja / efectivo USD": {}
+ },
+ "Caja y bancos - Recaudaciones a Depositar ": {},
+ "Caja y bancos - Valores a Depositar ": {}
+ },
+ "Inversiones": {
+ "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones": {},
+ "Inversiones / Acciones Permanentes": {},
+ "Inversiones / Acciones Transitorias": {},
+ "Inversiones / T\u00edtulos P\u00fablicos": {}
+ }
+ },
+ "Cr\u00e9ditos por Ventas": {
+ "Cr\u00e9ditos por Ventas / (-) Previsi\u00f3n para Ds. Incobrables": {},
+ "Cr\u00e9ditos por Ventas / Deudores Morosos": {},
+ "Cr\u00e9ditos por Ventas / Deudores Varios": {},
+ "Cr\u00e9ditos por Ventas / Deudores en Gesti\u00f3n Judicial": {},
+ "Cr\u00e9ditos por Ventas / Deudores por Ventas": {}
+ },
+ "Otros Cr\u00e9ditos": {
+ "Otros Cr\u00e9ditos / (-) Intereses (+) a Devengar": {},
+ "Otros Cr\u00e9ditos / (-) Previsi\u00f3n para Descuentos": {},
+ "Otros Cr\u00e9ditos / Accionistas": {},
+ "Otros Cr\u00e9ditos / Alquileres Pagados por Adelantado": {},
+ "Otros Cr\u00e9ditos / Anticipo al Personal": {},
+ "Otros Cr\u00e9ditos / Anticipo de Impuestos": {},
+ "Otros Cr\u00e9ditos / Anticipos a Proveedores": {},
+ "Otros Cr\u00e9ditos / Intereses Pagados por Adelantado": {},
+ "Otros Cr\u00e9ditos / Pr\u00e9stamos otorgados": {}
+ },
+ "PASIVO": {
+ "Deudas Bancarias y Financieras": {
+ "Deudas Bancarias y Financieras / Adelantos en Cuenta Corriente": {},
+ "Deudas Bancarias y Financieras / Debentures Emitidos": {},
+ "Deudas Bancarias y Financieras / Intereses a Pagar": {},
+ "Deudas Bancarias y Financieras / Obligaciones a Pagar": {},
+ "Deudas Bancarias y Financieras / Prestamos": {}
+ },
+ "Deudas Comerciales": {
+ "Deudas Comerciales / (-) Intereses a Devengar por Compras al Cr\u00e9dito": {},
+ "Deudas Comerciales / Anticipos de Clientes": {},
+ "Deudas Comerciales / Proveedores": {}
+ },
+ "Deudas Fiscales": {
+ "Deudas Fiscales / IVA a Pagar": {},
+ "Deudas Fiscales / Impuesto a la Ganancia M\u00ednima Presunta a Pagar": {},
+ "Deudas Fiscales / Impuesto a las Ganancias a Pagar": {},
+ "Deudas Fiscales / Impuesto a los D\u00e9bitos y Cr\u00e9ditos Bancarios a Pagar": {},
+ "Deudas Fiscales / Impuesto sobre los Bienes Personales a Pagar": {},
+ "Deudas Fiscales / Monotributo a Pagar": {}
+ },
+ "Deudas Sociales": {
+ "Deudas Sociales / Cargas Sociales a Pagar": {},
+ "Deudas Sociales / Provisi\u00f3n para Sueldo Anual Complementario": {},
+ "Deudas Sociales / Retenciones a Depositar": {},
+ "Deudas Sociales / Sueldos a Pagar": {}
+ },
+ "Otras Deudas": {
+ "Otras Deudas / Acreedores Varios": {},
+ "Otras Deudas / Cobros por Adelantado": {},
+ "Otras Deudas / Dividendos a Pagar": {},
+ "Otras Deudas / Honorarios Directores y S\u00edndicos a Pagar": {}
+ },
+ "Previsiones": {
+ "Previsiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos": {},
+ "Previsiones / Previsi\u00f3n para Garant\u00edas por Service": {},
+ "Previsiones / Previsi\u00f3n para juicios Pendientes": {}
+ }
+ },
+ "PATRIMONIO NETO": {
+ "Ajustes al Patrimonio": {
+ "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Bienes de Uso": {}
+ },
+ "Aportes No Capitalizados": {
+ "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones": {},
+ "Aportes No Capitalizados / Primas de Emsi\u00f3n": {}
+ },
+ "Capital Social": {
+ "Capital social / (-) Descuento de Emisi\u00f3n de Acciones": {},
+ "Capital social / Acciones en Circulaci\u00f3n": {},
+ "Capital social / Capital Suscripto": {},
+ "Capital social / Dividendos a Distribuir en Acciones": {}
+ },
+ "Ganancias Reservadas": {
+ "Reserva Estatutaria": {},
+ "Reserva Facultativa": {},
+ "Reserva Legal": {},
+ "Reserva para Renovaci\u00f3n de Bienes de Uso": {}
+ },
+ "Resultados No Asignados": {
+ "Ganancias y P\u00e9rdidas del Ejercicio": {},
+ "Resultado del Ejercicio": {},
+ "Resultados Acumulados": {},
+ "Resultados Acumulados del Ejercicio Anterior": {}
+ }
+ }
+ },
+ "Cuentas de Movimiento": {
+ "Compras": {
+ "Compras - Categoria de productos 01": {}
+ },
+ "Costos de Producci\u00f3n": {},
+ "Gastos de Administraci\u00f3n": {},
+ "Gastos de Comercializaci\u00f3n": {}
+ },
+ "Cuentas de Orden": {
+ "CUENTAS DE ORDEN ACREEDORAS": {
+ "Acreedor por Documentos Descontados": {},
+ "Acreedor por Garant\u00edas Otorgadas": {},
+ "Comitente por Mercaderias Recibidas en Consignaci\u00f3n": {}
+ },
+ "CUENTAS DE ORDEN DEUDORAS": {
+ "Dep\u00f3sito de Valores Recibos en Garant\u00eda": {},
+ "Documentos Descontados": {},
+ "Documentos Endosados": {},
+ "Garantias Otorgadas": {},
+ "Mercaderias Recibidas en Consignaci\u00f3n": {}
+ }
+ },
+ "Cuentas de Resultado": {
+ "RESULTADOS NEGATIVOS": {
+ "Resultados Negativos Extraordinarios": {
+ "Donaciones Cedidas, Otorgadas": {},
+ "Gastos en Siniestros": {},
+ "P\u00e9rdida Venta Bienes de Uso": {}
+ },
+ "Resultados Negativos Ordinarios": {
+ "Costo de Mercader\u00edas Vendidas": {
+ "Costo de Mercader\u00edas Vendidas - Categoria de productos 01": {}
+ },
+ "Gastos Bancarios": {},
+ "Gastos de Publicidad y Propaganda": {},
+ "Gastos en Amortizaci\u00f3n": {},
+ "Gastos en Cargas Sociales": {},
+ "Gastos en Depreciaci\u00f3n de Bienes de Uso": {},
+ "Gastos en Impuestos": {},
+ "Gastos en Servicios P\u00fablicos": {},
+ "Gastos en Sueldos y Jormales": {}
+ }
+ },
+ "RESULTADOS POSITIVOS": {
+ "Resultados Positivos Extraordinarios": {
+ "Donaciones obtenidas, ganandas, percibidas": {},
+ "Ganancia Venta Inversiones Permanentes": {},
+ "Ganancia Venta de Bienes de Uso": {},
+ "Recupero de Deudores Incobrables": {},
+ "Recupero de Rezagos": {}
+ },
+ "Resultados Positivos Ordinarios": {
+ "Alquileres gananados, obtenidos, percibidos": {},
+ "Comisiones gananados, obtenidos, percibidos": {},
+ "Descuentos gananados, obtenidos, percibidos": {},
+ "Ganancia Venta de Acciones": {},
+ "Honorarios gananados, obtenidos, percibidos": {},
+ "Intereses gananados, obtenidos, percibidos": {},
+ "Renta de T\u00edtulos P\u00fablicos": {},
+ "Resultados Positivos Ordinarios": {
+ "Ventas - Categoria de productos 01": {}
+ }
+ }
+ }
+ },
+ "name": "Argentina"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/at_austria_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/at_austria_chart_template.json
new file mode 100644
index 0000000..adeeed9
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/at_austria_chart_template.json
@@ -0,0 +1,389 @@
+{
+ "country_code": "at",
+ "name": "Austria - Chart of Accounts",
+ "tree": {
+ "Summe Abschreibungen und Aufwendungen": {
+ "7010 bis 7080 Abschreibungen auf das Anlageverm\u00f6gen (ausgenommen Finanzanlagen)": {},
+ "7100 bis 7190 Sonstige Steuern": {
+ "account_type": "Tax"
+ },
+ "7200 bis 7290 Instandhaltung u. Reinigung durh Dritte, Entsorgung, Beleuchtung": {},
+ "7300 bis 7310 Transporte durch Dritte": {},
+ "7320 bis 7330 Kfz - Aufwand": {},
+ "7340 bis 7350 Reise- und Fahraufwand": {},
+ "7360 bis 7370 Tag- und N\u00e4chtigungsgelder": {},
+ "7380 bis 7390 Nachrichtenaufwand": {},
+ "7400 bis 7430 Miet- und Pachtaufwand": {},
+ "7440 bis 7470 Leasingaufwand": {},
+ "7480 bis 7490 Lizenzaufwand": {},
+ "7500 bis 7530 Aufwand f\u00fcr beigestelltes Personal": {},
+ "7540 bis 7570 Provisionen an Dritte": {},
+ "7580 bis 7590 Aufsichtsratsverg\u00fctungen": {},
+ "7610 bis 7620 Druckerzeugnisse und Vervielf\u00e4ltigungen": {},
+ "7650 bis 7680 Werbung und Repr\u00e4sentationen": {},
+ "7700 bis 7740 Versicherungen": {},
+ "7750 bis 7760 Beratungs- und Pr\u00fcfungsaufwand": {},
+ "7800 bis 7810 Schadensf\u00e4lle": {},
+ "7840 bis 7880 Verschiedene betriebliche Aufwendungen": {},
+ "7910 bis 7950 Aufwandsstellenrechung der Hersteller": {},
+ "Abschreibungen auf aktivierte Aufwendungen f\u00fcr das Ingangs. u. Erweitern des Betriebes": {},
+ "Abschreibungen vom Umlaufverm\u00f6gen, soweit diese die im Unternehmen \u00fcblichen Abschreibungen \u00fcbersteigen": {},
+ "Aufwandsstellenrechnung": {},
+ "Aus- und Fortbildung": {},
+ "Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen": {},
+ "B\u00fcromaterial und Drucksorten": {},
+ "Fachliteratur und Zeitungen ": {},
+ "Herstellungskosten der zur Erzielung der Umsatzerl\u00f6se erbrachten Leistungen": {},
+ "Mitgliedsbeitr\u00e4ge": {},
+ "Skontoertr\u00e4ge auf sonstige betriebliche Aufwendungen": {},
+ "Sonstige betrieblichen Aufwendungen": {},
+ "Spenden und Trinkgelder": {},
+ "Spesen des Geldverkehrs": {},
+ "Verluste aus dem Abgang vom Anlageverm\u00f6gen, ausgenommen Finanzanlagen": {},
+ "Vertriebskosten": {},
+ "Verwaltungskosten": {}
+ },
+ "Summe Betriebliche Ertr\u00e4ge": {
+ "4400 bis 4490 Erl\u00f6sschm\u00e4lerungen": {},
+ "4500 bis 4570 Ver\u00e4nderungen des Bestandes an fertigen und unfertigen Erzeugn. sowie an noch nicht abrechenbaren Leistungen": {},
+ "4580 bis 4590 andere aktivierte Eigenleistungen": {},
+ "4600 bis 4620 Erl\u00f6se aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen": {},
+ "4630 bis 4650 Ertr\u00e4ge aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen": {},
+ "4660 bis 4670 Ertr\u00e4ge aus der Zuschreibung zum Anlageverm\u00f6gen, ausgen. Finanzanlagen": {},
+ "4700 bis 4790 Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen": {},
+ "4800 bis 4990 \u00dcbrige betriebliche Ertr\u00e4ge": {},
+ "Erl\u00f6se 0 % Ausfuhrlieferungen/Drittl\u00e4nder": {},
+ "Erl\u00f6se 10 %": {},
+ "Erl\u00f6se 20 %": {},
+ "Erl\u00f6se aus im Inland stpfl. EG Lieferungen 10 % USt": {},
+ "Erl\u00f6se aus im Inland stpfl. EG Lieferungen 20 % USt": {},
+ "Erl\u00f6se i.g. Lieferungen (stfr)": {}
+ },
+ "Summe Eigenkapital R\u00fccklagen Abschlusskonten": {
+ "9000 bis 9180 Gezeichnetes bzw. gewidmetes Kapital": {
+ "account_type": "Equity"
+ },
+ "9200 bis 9290 Kapitalr\u00fccklagen": {
+ "account_type": "Equity"
+ },
+ "9300 bis 9380 Gewinnr\u00fccklagen": {
+ "account_type": "Equity"
+ },
+ "9400 bis 9590 Bewertungsreserven uns sonst. unversteuerte R\u00fccklagen": {
+ "account_type": "Equity"
+ },
+ "9600 bis 9690 Privat und Verrechnungskonten bei Einzelunternehmen und Personengesellschaften": {},
+ "9700 bis 9790 Einlagen stiller Gesellschafter ": {},
+ "9900 bis 9999 Evidenzkonten": {},
+ "Bilanzgewinn (-verlust )": {
+ "account_type": "Equity"
+ },
+ "Er\u00f6ffnungsbilanz": {},
+ "Gewinn- und Verlustrechnung": {},
+ "Schlussbilanz": {},
+ "nicht eingeforderte ausstehende Einlagen": {
+ "account_type": "Equity"
+ }
+ },
+ "Summe Finanzertr\u00e4ge und Aufwendungen": {
+ "8000 bis 8040 Ertr\u00e4ge aus Beteiligungen": {},
+ "8050 bis 8090 Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens": {},
+ "8100 bis 8130 Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge": {},
+ "8220 bis 8250 Aufwendungen aus Beteiligungen": {},
+ "8260 bis 8270 Aufwendungen aus sonst. Fiananzanlagen und aus Wertpapieren des Umlaufverm\u00f6gens": {},
+ "8280 bis 8340 Zinsen und \u00e4hnliche Aufwendungem": {},
+ "8400 bis 8440 Au\u00dferordentliche Ertr\u00e4ge": {},
+ "8450 bis 8490 Au\u00dferordentliche Aufwendungen": {},
+ "8500 bis 8590 Steuern vom Einkommen und vom Ertrag": {
+ "account_type": "Tax"
+ },
+ "8600 bis 8690 Aufl\u00f6sung unversteuerten R\u00fccklagen": {},
+ "8700 bis 8740 Aufl\u00f6sung von Kapitalr\u00fccklagen": {},
+ "8750 bis 8790 Aufl\u00f6sung von Gewinnr\u00fccklagen": {},
+ "8800 bis 8890 Zuweisung von unversteuerten R\u00fccklagen": {},
+ "Buchwert abgegangener Beteiligungen": {},
+ "Buchwert abgegangener Wertpapiere des Umlaufverm\u00f6gens": {},
+ "Buchwert abgegangener sonstiger Finanzanlagen": {},
+ "Erl\u00f6se aus dem Abgang von Beteiligungen": {},
+ "Erl\u00f6se aus dem Abgang von Wertpapieren des Umlaufverm\u00f6gens": {},
+ "Erl\u00f6se aus dem Abgang von sonstigen Finanzanlagen": {},
+ "Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Finanzanlagen": {},
+ "Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Wertpapieren des Umlaufverm\u00f6gens": {},
+ "Gewinabfuhr bzw. Verlust\u00fcberrechnung aus Ergebnisabf\u00fchrungsvertr\u00e4gen": {},
+ "nicht ausgenutzte Lieferantenskonti": {}
+ },
+ "Summe Fremdkapital": {
+ "3020 bis 3030 Steuerr\u00fcckstellungen": {},
+ "3040 bis 3090 Sonstige R\u00fcckstellungen": {},
+ "3110 bis 3170 Verbindlichkeiten gegen\u00fcber Kredidinstituten": {},
+ "3180 bis 3190 Verbindlichkeiten gegen\u00fcber Finanzinstituten": {},
+ "3380 bis 3390 Verbindlichkeiten aus der Annahme gezogener Wechsel u. d. Ausstellungen eigener Wechsel": {
+ "account_type": "Payable"
+ },
+ "3400 bis 3470 Verbindlichkeiten gegen\u00fc. verb. Untern., Verbindl. gegen\u00fc. Untern., mit denen eine Beteiligungsverh\u00e4lnis besteht": {},
+ "3600 bis 3690 Verbindlichkeiten im Rahmen der sozialen Sicherheit": {},
+ "3700 bis 3890 \u00dcbrige sonstige Verbindlichkeiten": {},
+ "3900 bis 3990 Passive Rechnungsabgrenzungsposten": {},
+ "Anleihen (einschlie\u00dflich konvertibler)": {},
+ "Erhaltene Anzahlungenauf Bestellungen": {},
+ "R\u00fcckstellungen f\u00fcr Abfertigung": {},
+ "R\u00fcckstellungen f\u00fcr Pensionen": {},
+ "USt. \u00a719 /art (reverse charge)": {
+ "account_type": "Tax"
+ },
+ "Umsatzsteuer": {},
+ "Umsatzsteuer Zahllast": {
+ "account_type": "Tax"
+ },
+ "Umsatzsteuer aus i.g. Erwerb 10%": {
+ "account_type": "Tax"
+ },
+ "Umsatzsteuer aus i.g. Erwerb 20%": {
+ "account_type": "Tax"
+ },
+ "Umsatzsteuer aus i.g. Lieferungen 10%": {
+ "account_type": "Tax"
+ },
+ "Umsatzsteuer aus i.g. Lieferungen 20%": {
+ "account_type": "Tax"
+ },
+ "Umsatzsteuer-Evidenzkonto f\u00fcr erhaltene Anzahlungen auf Bestellungen": {},
+ "Verbindlichkeiten aus Lieferungen u. Leistungen EU": {
+ "account_type": "Payable"
+ },
+ "Verbindlichkeiten aus Lieferungen u. Leistungen Inland": {
+ "account_type": "Payable"
+ },
+ "Verbindlichkeiten aus Lieferungen u. Leistungen sonst. Ausland": {
+ "account_type": "Payable"
+ },
+ "Verbindlichkeiten gegen\u00fcber Gesellschaften": {},
+ "Verrechnung Finanzamt": {
+ "account_type": "Tax"
+ }
+ },
+ "Summe Kontoklasse 0 Anlageverm\u00f6gen": {
+ "44 bis 49 Sonstige Maschinen und maschinelle Anlagen": {},
+ "920 bis 930 Festverzinsliche Wertpapiere des Anlageverm\u00f6gens": {},
+ "940 bis 970 Sonstige Finanzanlagen, Wertrechte": {},
+ "Allgemeine Werkzeuge und Handwerkzeuge": {},
+ "Andere Bef\u00f6rderungsmittel": {},
+ "Andere Betriebs- und Gesch\u00e4ftsausstattung": {},
+ "Andere Erzeugungshilfsmittel": {},
+ "Anlagen im Bau": {},
+ "Anteile an Investmentfonds": {},
+ "Anteile an Kapitalgesellschaften ohne Beteiligungscharakter": {},
+ "Anteile an Personengesellschaften ohne Beteiligungscharakter": {},
+ "Anteile an verbundenen Unternehmen": {},
+ "Antriebsmaschinen": {},
+ "Aufwendungen f\u00fcs das Ingangssetzen u. Erweitern eines Betriebes": {},
+ "Ausleihungen an verbundene Unternehmen": {},
+ "Ausleihungen an verbundene Unternehmen, mit denen ein Beteiligungsverh\u00e4lnis besteht": {},
+ "Bauliche Investitionen in fremden (gepachteten) Betriebs- und Gesch\u00e4ftsgeb\u00e4uden": {},
+ "Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgeb\u00e4uden": {},
+ "Bebaute Grundst\u00fccke (Grundwert)": {},
+ "Beheizungs- und Beleuchtungsanlagen": {},
+ "Beteiligungen an Gemeinschaftunternehmen": {},
+ "Beteiligungen an angeschlossenen (assoziierten) Unternehmen": {},
+ "Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf eigenem Grund": {},
+ "Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf fremdem Grund": {},
+ "B\u00fcromaschinen, EDV - Anlagen": {},
+ "Datenverarbeitungsprogramme": {},
+ "Energieversorgungsanlagen": {},
+ "Fertigungsmaschinen": {},
+ "Gebinde": {},
+ "Geleistete Anzahlungen": {},
+ "Genossenschaften ohne Beteiligungscharakter": {},
+ "Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit im Erzeugerprozess verwendet": {},
+ "Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit nicht im Erzeugungsprozess verwendet": {},
+ "Gesch\u00e4fts(Firmen)wert": {},
+ "Grundst\u00fcckseinrichtunten auf eigenem Grund": {},
+ "Grundst\u00fcckseinrichtunten auf fremdem Grund": {},
+ "Grundst\u00fccksgleiche Rechte": {},
+ "Hebezeuge und Montageanlagen": {},
+ "Konzessionen": {},
+ "Kumulierte Abschreibungen": {},
+ "LKW": {},
+ "Marken, Warenzeichen und Musterschutzrechte": {},
+ "Maschinenwerkzeuge": {},
+ "Nachrichten- und Kontrollanlagen": {},
+ "PKW": {},
+ "Pacht- und Mietrechte": {},
+ "Patentrechte und Lizenzen": {},
+ "Sonstige Ausleihungen": {},
+ "Sonstige Beteiligungen": {},
+ "Transportanlagen": {},
+ "Unbebaute Grundst\u00fccke": {},
+ "Vorrichtungen, Formen und Modelle": {},
+ "Wohn- und Sozialgeb\u00e4ude auf eigenem Grund": {},
+ "Wohn- und Sozialgeb\u00e4ude auf fremdem Grund": {}
+ },
+ "Summe Personalaufwand": {
+ "6000 bis 6190 L\u00f6hne": {},
+ "6200 bis 6390 Geh\u00e4lter": {},
+ "6400 bis 6440 Aufwendungen f\u00fcr Abfertigungen": {},
+ "6450 bis 6490 Aufwendungen f\u00fcr Altersversorgung": {},
+ "6500 bis 6550 Gesetzlicher Sozialaufwand Arbeiter": {},
+ "6560 bis 6590 Gesetzlicher Sozialaufwand Angestellte": {},
+ "6600 bis 6650 Lohnabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte": {},
+ "6660 bis 6690 Gehaltsabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte": {},
+ "6700 bis 6890 Sonstige Sozialaufwendungen": {},
+ "Aufwandsstellenrechnung": {}
+ },
+ "Summe Umlaufverm\u00f6gen": {
+ "2000 bis 2007 Forderungen aus Lief. und Leist. Inland": {
+ "account_type": "Receivable"
+ },
+ "2100 bis 2120 Forderungen aus Lief. und Leist. EU": {
+ "account_type": "Receivable"
+ },
+ "2150 bis 2170 Forderungen aus Lief. und Leist. Ausland": {
+ "account_type": "Receivable"
+ },
+ "2200 bis 2220 Forderungen gegen\u00fcber verbundenen Unternehmen": {
+ "account_type": "Receivable"
+ },
+ "2250 bis 2270 Forderungen gegen\u00fcber Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
+ "account_type": "Receivable"
+ },
+ "2300 bis 2460 Sonstige Forderungen und Verm\u00f6gensgegenst\u00e4nde": {
+ "account_type": "Receivable"
+ },
+ "2630 bis 2670 Sonstige Wertpapiere": {
+ "account_type": "Receivable"
+ },
+ "2750 bis 2770 Kassenbest\u00e4nde in Fremdw\u00e4hrung": {
+ "account_type": "Receivable"
+ },
+ "Aktive Rechnungsabrenzungsposten": {
+ "account_type": "Receivable"
+ },
+ "Anteile an verbundenen Unternehmen": {
+ "account_type": "Receivable"
+ },
+ "Bank / Guthaben bei Kreditinstituten": {
+ "account_type": "Receivable"
+ },
+ "Besitzwechsel ...": {
+ "account_type": "Receivable"
+ },
+ "Disagio": {
+ "account_type": "Receivable"
+ },
+ "Eigene Anteile (Wertpapiere)": {
+ "account_type": "Receivable"
+ },
+ "Einfuhrumsatzsteuer (bezahlt)": {},
+ "Eingeforderte aber noch nicht eingezahlte Einlagen": {
+ "account_type": "Receivable"
+ },
+ "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland": {
+ "account_type": "Receivable"
+ },
+ "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. EU": {
+ "account_type": "Receivable"
+ },
+ "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ": {
+ "account_type": "Receivable"
+ },
+ "Einzelwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
+ "account_type": "Receivable"
+ },
+ "Einzelwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen": {
+ "account_type": "Receivable"
+ },
+ "Einzelwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden": {
+ "account_type": "Receivable"
+ },
+ "Kassenbestand": {
+ "account_type": "Receivable"
+ },
+ "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland": {
+ "account_type": "Receivable"
+ },
+ "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. EU": {
+ "account_type": "Receivable"
+ },
+ "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ": {
+ "account_type": "Receivable"
+ },
+ "Pauschalwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
+ "account_type": "Receivable"
+ },
+ "Pauschalwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen": {
+ "account_type": "Receivable"
+ },
+ "Pauschalwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden": {
+ "account_type": "Receivable"
+ },
+ "Postwertzeichen": {
+ "account_type": "Receivable"
+ },
+ "Schecks in Inlandsw\u00e4hrung": {
+ "account_type": "Receivable"
+ },
+ "Sonstige Anteile": {
+ "account_type": "Receivable"
+ },
+ "Stempelmarken": {
+ "account_type": "Receivable"
+ },
+ "Steuerabgrenzung": {
+ "account_type": "Receivable"
+ },
+ "Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz": {
+ "account_type": "Receivable"
+ },
+ "Unterschiedsbetrag zur gebotenen Pensionsr\u00fcckstellung": {
+ "account_type": "Receivable"
+ },
+ "Vorsteuer": {
+ "account_type": "Receivable"
+ },
+ "Vorsteuer aus ig. Erwerb 10%": {
+ "account_type": "Tax"
+ },
+ "Vorsteuer aus ig. Erwerb 20%": {
+ "account_type": "Tax"
+ },
+ "Vorsteuer \u00a719/Art 19 ( reverse charge ) ": {
+ "account_type": "Tax"
+ },
+ "Wertberichtigungen": {
+ "account_type": "Receivable"
+ }
+ },
+ "Summe Vorr\u00e4te": {
+ "1000 bis 1090 Bezugsverrechnung": {},
+ "1100 bis 1190 Rohstoffe": {},
+ "1200 bis 1290 Bezogene Teile": {},
+ "1300 bis 1340 Hilfsstoffe": {},
+ "1350 bis 1390 Betriebsstoffe": {},
+ "1400 bis 1490 Unfertige Erzeugniss": {},
+ "1500 bis 1590 Fertige Erzeugniss": {},
+ "1600 bis 1690 Waren": {},
+ "1700 bis 1790 Noch nicht abgerechenbare Leistungen": {},
+ "1900 bis 1990 Wertberichtigungen": {},
+ "geleistete Anzahlungen": {}
+ },
+ "Summe Wareneinsatz": {
+ "5100 bis 5190 Verbrauch an Rohstoffen": {},
+ "5200 bis 5290 Verbrauch von bezogenen Fertig- und Einzelteilen": {},
+ "5300 bis 5390 Verbrauch von Hilfsstoffen": {},
+ "5400 bis 5490 Verbrauch von Betriebsstoffen": {},
+ "5500 bis 5590 Verbrauch von Werkzeugen und anderen Erzeugungshilfsmittel": {},
+ "5600 bis 5690 Verbrauch von Brenn- und Treibstoffen, Energie und Wasser": {},
+ "5700 bis 5790 Sonstige bezogene Herstellungsleistungen": {},
+ "Aufwandsstellenrechnung": {},
+ "Skontoertr\u00e4ge auf Materialaufwand": {},
+ "Skontoertr\u00e4ge auf sonstige bezogene Herstellungsleistungen": {},
+ "Wareneinkauf 10 %": {},
+ "Wareneinkauf 20 %": {},
+ "Wareneinkauf igErwerb 10 % VSt/10 % USt": {},
+ "Wareneinkauf igErwerb 20 % VSt/20 % USt": {},
+ "Wareneinkauf igErwerb ohne Vorsteuerabzug und 10 % USt": {},
+ "Wareneinkauf igErwerb ohne Vorsteuerabzug und 20 % USt": {}
+ },
+ "name": "Account Chart - Austria EKR2010"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/be_l10nbe_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/be_l10nbe_chart_template.json
new file mode 100644
index 0000000..93b03cd
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/be_l10nbe_chart_template.json
@@ -0,0 +1,1533 @@
+{
+ "country_code": "be",
+ "name": "Belgian PCMN",
+ "tree": {
+ "CLASSE 1": {
+ "BENEFICE (PERTE) REPORTE(E)": {
+ "B\u00e9n\u00e9fice report\u00e9": {},
+ "Perte report\u00e9e": {}
+ },
+ "CAPITAL": {
+ "Capital non appel\u00e9": {},
+ "Capital souscrit ou capital personnel": {
+ "Capital amorti": {},
+ "Capital non amorti": {}
+ },
+ "Compte de l'exploitant": {
+ "Imp\u00f4ts personnels": {},
+ "Op\u00e9rations courantes": {},
+ "R\u00e9mun\u00e9rations et autres avantages": {}
+ }
+ },
+ "COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES": {},
+ "DETTES A PLUS D'UN AN": {
+ "Acomptes re\u00e7us sur commandes": {},
+ "Autres emprunts": {},
+ "Cautionnements re\u00e7us en num\u00e9raires": {},
+ "Dettes commerciales": {
+ "Effets \u00e0 payer": {
+ "Entreprises apparent\u00e9es": {
+ "Entreprises avec lesquelles il existe un lien de participation": {},
+ "Entreprises li\u00e9es": {}
+ },
+ "Fournisseurs ordinaires": {
+ "Fournisseurs C.E.E.": {},
+ "Fournisseurs belges": {},
+ "Fournisseurs importation": {}
+ }
+ },
+ "Fournisseurs : dettes en compte": {
+ "Entreprises apparent\u00e9es": {
+ "Entreprises avec lesquelles il existe un lien de participation": {},
+ "Entreprises li\u00e9es": {}
+ },
+ "Fournisseurs ordinaires": {
+ "Fournisseurs C.E.E.": {},
+ "Fournisseurs belges": {},
+ "Fournisseurs importation": {}
+ }
+ }
+ },
+ "Dettes de location-financement et assimil\u00e9s": {
+ "Dettes de location-financement de biens immobiliers": {},
+ "Dettes de location-financement de biens mobiliers": {},
+ "Dettes sur droits r\u00e9els sur immeubles": {}
+ },
+ "Dettes diverses": {
+ "Administrateurs, g\u00e9rants, associ\u00e9s": {},
+ "Autres dettes diverses": {},
+ "Autres entreprises avec lesquelles il existe un lien de participation": {},
+ "Dettes envers les coparticipants des associations momentan\u00e9es et en participation": {},
+ "Entreprises li\u00e9es": {},
+ "Rentes viag\u00e8res capitalis\u00e9es": {}
+ },
+ "Emprunts obligataires non subordonn\u00e9s": {
+ "Convertibles": {},
+ "Non convertibles": {}
+ },
+ "Emprunts subordonn\u00e9s": {
+ "Convertibles": {},
+ "Non convertibles": {}
+ },
+ "Etablissements de cr\u00e9dit": {
+ "Cr\u00e9dits d'acceptation": {
+ "Banque A": {},
+ "Banque B": {}
+ },
+ "Dettes en compte": {
+ "Banque A": {},
+ "Banque B": {}
+ },
+ "Promesses": {
+ "Banque A": {},
+ "Banque B": {}
+ }
+ }
+ },
+ "PLUS-VALUES DE REEVALUATION": {
+ "Plus-values de r\u00e9\u00e9valuation sur immobilisations corporelles": {
+ "Plus-values de r\u00e9\u00e9valuation": {},
+ "Reprises de r\u00e9ductions de valeur": {}
+ },
+ "Plus-values de r\u00e9\u00e9valuation sur immobilisations financi\u00e8res": {
+ "Plus-values de r\u00e9\u00e9valuation": {},
+ "Reprises de r\u00e9ductions de valeur": {}
+ },
+ "Plus-values de r\u00e9\u00e9valuation sur immobilisations incorporelles": {
+ "Plus-values de r\u00e9\u00e9valuation": {},
+ "Reprises de r\u00e9ductions de valeur": {}
+ },
+ "Plus-values de r\u00e9\u00e9valuation sur stocks": {},
+ "Reprises de r\u00e9ductions de valeur sur placements de tr\u00e9sorerie": {}
+ },
+ "PRIMES D'EMISSION": {},
+ "PROVISIONS POUR RISQUES ET CHARGES": {
+ "Provisions pour autres risques et charges": {},
+ "Provisions pour charges fiscales": {},
+ "Provisions pour engagements relatifs \u00e0 l'acquisition ou \u00e0 la cession d'immobilisations": {},
+ "Provisions pour ex\u00e9cution de commandes pass\u00e9es ou re\u00e7ues": {},
+ "Provisions pour garanties techniques attach\u00e9es aux ventes et prestations d\u00e9j\u00e0 effectu\u00e9es par l'entreprise": {},
+ "Provisions pour grosses r\u00e9parations et gros entretiens": {},
+ "Provisions pour pensions et obligations similaires": {},
+ "Provisions pour positions et march\u00e9s \u00e0 terme en devises ou positions et march\u00e9s \u00e0 terme en marchandises": {},
+ "Provisions pour s\u00fbret\u00e9s personnelles ou r\u00e9elles constitu\u00e9es \u00e0 l'appui de dettes et d'engagements de tiers": {}
+ },
+ "RESERVES": {
+ "R\u00e9serve l\u00e9gale": {},
+ "R\u00e9serves disponibles": {
+ "R\u00e9serve pour installations en faveur du personnel 1333 R\u00e9serves libres": {},
+ "R\u00e9serve pour renouvellement des immobilisations": {},
+ "R\u00e9serve pour r\u00e9gularisation de dividendes": {}
+ },
+ "R\u00e9serves immunis\u00e9es": {},
+ "R\u00e9serves indisponibles": {
+ "Autres r\u00e9serves indisponibles": {},
+ "R\u00e9serve pour actions propres": {}
+ }
+ },
+ "SUBSIDES EN CAPITAL": {
+ "Montants obtenus": {},
+ "Montants transf\u00e9r\u00e9s aux r\u00e9sultats": {}
+ }
+ },
+ "CLASSE 2. FRAIS D'ETABLISSEMENT. ACTIFS IMMOBILISES ET CREANCES A PLUS D'UN AN": {
+ "AUTRES IMMOBILISATIONS CORPORELLES": {
+ "Amortissements sur autres immobilisations corporelles": {
+ "Amortissements sur emballages r\u00e9cup\u00e9rables": {},
+ "Amortissements sur frais d'am\u00e9nagement des locaux pris en location": {},
+ "Amortissements sur maison d'habitation": {},
+ "Amortissements sur mat\u00e9riel d'emballage": {},
+ "Amortissements sur r\u00e9serve immobili\u00e8re": {}
+ },
+ "Emballages r\u00e9cup\u00e9rables": {},
+ "Frais d'am\u00e9nagements de locaux pris en location": {},
+ "Maison d'habitation": {},
+ "Mat\u00e9riel d'emballage": {},
+ "Plus-values act\u00e9es sur autres immobilisations corporelles": {},
+ "R\u00e9serve immobili\u00e8re": {}
+ },
+ "CREANCES A PLUS D'UN AN": {
+ "Autres cr\u00e9ances": {
+ "Cr\u00e9ances douteuses": {},
+ "Cr\u00e9ances en compte": {
+ "Cr\u00e9ances autres d\u00e9biteurs": {},
+ "Cr\u00e9ances entreprises avec lesquelles il existe un lien de participation": {},
+ "Cr\u00e9ances entreprises li\u00e9es": {}
+ },
+ "Cr\u00e9ances r\u00e9sultant de la cession d'immobilisations donn\u00e9es en leasing": {},
+ "Effets \u00e0 recevoir": {
+ "Sur autres d\u00e9biteurs": {},
+ "Sur entreprises avec lesquelles il existe un lien de participation": {},
+ "Sur entreprises li\u00e9es": {}
+ },
+ "R\u00e9ductions de valeur act\u00e9es": {}
+ },
+ "Cr\u00e9ances commerciales": {
+ "Acomptes vers\u00e9s": {},
+ "Clients": {
+ "Cr\u00e9ances en compte sur entreprises li\u00e9es": {},
+ "Cr\u00e9ances sur les coparticipants": {},
+ "Sur clients Belgique": {},
+ "Sur clients C.E.E.": {},
+ "Sur clients exportation hors C.E.E.": {},
+ "Sur entreprises avec lesquelles il existe un lien de participation": {}
+ },
+ "Cr\u00e9ances douteuses": {},
+ "Effets \u00e0 recevoir": {
+ "Sur clients Belgique": {},
+ "Sur clients C.E.E.": {},
+ "Sur clients exportation hors C.E.E.": {},
+ "Sur entreprises avec lesquelles il existe un lien de participation": {},
+ "Sur entreprises li\u00e9es": {}
+ },
+ "Retenues sur garanties": {},
+ "R\u00e9ductions de valeur act\u00e9es": {}
+ }
+ },
+ "FRAIS D'ETABLISSEMENT": {
+ "Autres frais d'\u00e9tablissement": {
+ "Amortissements sur autres frais d'\u00e9tablissement": {},
+ "Autres frais d'\u00e9tablissement": {}
+ },
+ "Frais d'\u00e9mission d'emprunts et primes de remboursement": {
+ "Agios sur emprunts et frais d'\u00e9mission d'emprunts": {},
+ "Amortissements sur agios sur emprunts et frais d'\u00e9mission d'emprunts": {}
+ },
+ "Frais de constitution et d'augmentation de capital": {
+ "Amortissements sur frais de constitution et d'augmentation de capital": {},
+ "Frais de constitution et d'augmentation de capital": {}
+ },
+ "Frais de restructuration": {
+ "Amortissements sur frais de restructuration": {},
+ "Co\u00fbt des frais de restructuration": {}
+ },
+ "Int\u00e9r\u00eats intercalaires": {
+ "Amortissements sur int\u00e9r\u00eats intercalaires": {},
+ "Int\u00e9r\u00eats intercalaires": {}
+ }
+ },
+ "IMMOBILISATION DETENUES EN LOCATION-FINANCEMENT ET DROITS SIMILAIRES": {
+ "Installations, machines et outillage": {
+ "Amortissements sur installations, machines et outillage pris en leasing": {},
+ "Installations": {},
+ "Machines": {},
+ "Outillage": {},
+ "Plus-values act\u00e9es sur installations, machines et outillage pris en leasing": {}
+ },
+ "Mobilier et mat\u00e9riel roulant": {
+ "Amortissements sur mobilier et mat\u00e9riel roulant en leasing": {},
+ "Mat\u00e9riel roulant": {},
+ "Mobilier": {},
+ "Plus-values act\u00e9es sur mobilier et mat\u00e9riel roulant en leasing": {}
+ },
+ "Terrains et constructions": {
+ "Amortissements et r\u00e9ductions de valeur sur terrains et constructions en leasing": {},
+ "Constructions": {},
+ "Plus-values sur emphyt\u00e9ose, leasing et droits similaires : terrains et constructions": {},
+ "Terrains": {}
+ }
+ },
+ "IMMOBILISATIONS CORPORELLES EN COURS ET ACOMPTES VERSES": {
+ "Avances et acomptes vers\u00e9s sur immobilisations en cours": {},
+ "Immobilisations en cours": {
+ "Autres immobilisations corporelles": {},
+ "Constructions": {},
+ "Installations, machines et outillage": {},
+ "Mobilier et mat\u00e9riel roulant": {}
+ }
+ },
+ "IMMOBILISATIONS FINANCIERES": {
+ "Autres actions et parts": {
+ "Montants non appel\u00e9s": {},
+ "Plus-values act\u00e9es": {},
+ "R\u00e9ductions de valeur act\u00e9es": {},
+ "Valeur d'acquisition": {}
+ },
+ "Autres cr\u00e9ances": {
+ "Cr\u00e9ances douteuses": {},
+ "Cr\u00e9ances en compte": {},
+ "Effets \u00e0 recevoir": {},
+ "R\u00e9ductions de valeur act\u00e9es": {},
+ "Titres \u00e0 revenu fixe": {}
+ },
+ "Cautionnements vers\u00e9s en num\u00e9raires": {
+ "Autres cautionnements vers\u00e9s en num\u00e9raires": {},
+ "Eau": {},
+ "Electricit\u00e9": {},
+ "Gaz": {},
+ "T\u00e9l\u00e9phone, t\u00e9lefax, t\u00e9lex": {}
+ },
+ "Cr\u00e9ances sur des entreprises avec lesquelles il existe un lien de participation": {
+ "Cr\u00e9ances douteuses": {},
+ "Cr\u00e9ances en compte": {},
+ "Effets \u00e0 recevoir": {},
+ "R\u00e9ductions de valeurs act\u00e9es": {},
+ "Titres \u00e0 revenu fixe": {}
+ },
+ "Cr\u00e9ances sur des entreprises li\u00e9es": {
+ "Cr\u00e9ances douteuses": {},
+ "Cr\u00e9ances en compte": {},
+ "Effets \u00e0 recevoir": {},
+ "R\u00e9ductions de valeurs act\u00e9es": {},
+ "Titres \u00e0 revenu fixes": {}
+ },
+ "Participations dans des entreprises avec lesquelles il existe un lien de participation": {
+ "Montants non appel\u00e9s": {},
+ "Plus-values act\u00e9es": {},
+ "R\u00e9ductions de valeurs act\u00e9es": {},
+ "Valeur d'acquisition": {}
+ },
+ "Participations dans des entreprises li\u00e9es": {
+ "Montants non appel\u00e9s": {},
+ "Plus-values act\u00e9es": {},
+ "R\u00e9ductions de valeurs act\u00e9es": {},
+ "Valeur d'acquisition": {}
+ }
+ },
+ "IMMOBILISATIONS INCORPORELLES": {
+ "Acomptes vers\u00e9s": {},
+ "Concessions, brevets, licences, savoir-faire, marques et droits similaires": {
+ "Amortissements sur concessions, brevets, etc...": {},
+ "Concessions, brevets, licences, savoir-faire, marques, etc...": {},
+ "Plus-values act\u00e9es sur concessions, brevets, etc...": {}
+ },
+ "Frais de recherche et de d\u00e9veloppement": {
+ "Amortissements sur frais de recherche et de mise au point": {},
+ "Frais de recherche et de mise au point": {},
+ "Plus-values act\u00e9es sur frais de recherche et de mise au point": {}
+ },
+ "Goodwill": {
+ "Amortissements sur goodwill": {},
+ "Co\u00fbt d'acquisition": {},
+ "Plus-values act\u00e9es": {}
+ }
+ },
+ "INSTALLATIONS, MACHINES ET OUTILLAGE": {
+ "Amortissements": {
+ "Sur installations": {},
+ "Sur machines": {},
+ "Sur outillage": {}
+ },
+ "Installations": {
+ "Installation d'eau": {},
+ "Installation d'\u00e9lectricit\u00e9": {},
+ "Installation de chargement": {},
+ "Installation de chauffage": {},
+ "Installation de conditionnement d'air": {},
+ "Installation de gaz": {},
+ "Installation de vapeur": {}
+ },
+ "Machines": {
+ "Division A": {},
+ "Division B": {}
+ },
+ "Outillage": {
+ "Division A": {},
+ "Division B": {}
+ },
+ "Plus-values act\u00e9es": {
+ "Sur installations": {},
+ "Sur machines": {},
+ "Sur outillage": {}
+ }
+ },
+ "MOBILIER ET MATERIEL ROULANT": {
+ "Mat\u00e9riel roulant": {
+ "Amortissements sur mat\u00e9riel roulant": {
+ "Amortissements sur mat\u00e9riel automobile": {},
+ "Idem sur mat\u00e9riel a\u00e9rien": {},
+ "Idem sur mat\u00e9riel ferroviaire": {},
+ "Idem sur mat\u00e9riel fluvial": {},
+ "Idem sur mat\u00e9riel naval": {}
+ },
+ "Mat\u00e9riel automobile": {
+ "Camions": {},
+ "Voitures": {}
+ },
+ "Mat\u00e9riel a\u00e9rien": {},
+ "Mat\u00e9riel ferroviaire": {},
+ "Mat\u00e9riel fluvial": {},
+ "Mat\u00e9riel naval": {},
+ "Plus-values sur mat\u00e9riel roulant": {
+ "Idem sur mat\u00e9riel a\u00e9rien": {},
+ "Idem sur mat\u00e9riel ferroviaire": {},
+ "Idem sur mat\u00e9riel fluvial": {},
+ "Idem sur mat\u00e9riel naval": {},
+ "Plus-values sur mat\u00e9riel automobile": {}
+ }
+ },
+ "Mobilier": {
+ "Amortissements": {
+ "Amortissements sur mat\u00e9riel de bureau et service social": {},
+ "Amortissements sur mobilier": {}
+ },
+ "Mat\u00e9riel de bureau et de service social": {
+ "Des autres b\u00e2timents d'exploitation": {},
+ "Des b\u00e2timents administratifs et commerciaux": {},
+ "Des b\u00e2timents industriels": {},
+ "Des oeuvres sociales": {}
+ },
+ "Mobilier": {
+ "Mobilier des autres b\u00e2timents d'exploitation": {},
+ "Mobilier des b\u00e2timents administratifs et commerciaux": {},
+ "Mobilier des b\u00e2timents industriels": {},
+ "Mobilier oeuvres sociales": {}
+ },
+ "Plus-values act\u00e9es": {
+ "Plus-values act\u00e9es sur mat\u00e9riel de bureau et service social": {},
+ "Plus-values act\u00e9es sur mobilier": {}
+ }
+ }
+ },
+ "TERRAINS ET CONSTRUCTIONS": {
+ "Autres droits r\u00e9els sur des immeubles": {
+ "Amortissements": {},
+ "Plus-values act\u00e9es": {},
+ "Valeur d'acquisition": {}
+ },
+ "Constructions": {
+ "Amortissements sur constructions": {
+ "Sur autres b\u00e2timents d'exploitation": {},
+ "Sur b\u00e2timents administratifs et commerciaux": {},
+ "Sur b\u00e2timents industriels": {},
+ "Sur constructions sur sol d'autrui": {},
+ "Sur frais d'acquisition sur constructions": {},
+ "Sur voies de transport et ouvrages d'art": {}
+ },
+ "Autres b\u00e2timents d'exploitation": {},
+ "B\u00e2timents administratifs et commerciaux": {},
+ "B\u00e2timents industriels": {},
+ "Constructions sur sol d'autrui": {},
+ "Frais d'acquisition sur constructions": {},
+ "Plus-values act\u00e9es": {
+ "Sur autres b\u00e2timents d'exploitation": {},
+ "Sur b\u00e2timents administratifs et commerciaux": {},
+ "Sur b\u00e2timents industriels": {},
+ "Sur voies de transport et ouvrages d'art": {}
+ },
+ "Voies de transport et ouvrages d'art": {}
+ },
+ "Terrains": {
+ "Amortissements et r\u00e9ductions de valeur": {
+ "Amortissements sur frais d'acquisition": {},
+ "R\u00e9ductions de valeur sur terrains": {}
+ },
+ "Frais d'acquisition sur terrains": {},
+ "Plus-values act\u00e9es sur terrains": {},
+ "Terrains": {}
+ },
+ "Terrains b\u00e2tis": {
+ "Amortissements sur terrains b\u00e2tis": {
+ "Sur autres b\u00e2timents d'exploitation": {},
+ "Sur b\u00e2timents administratifs et commerciaux": {},
+ "Sur b\u00e2timents industriels": {},
+ "Sur frais d'acquisition des terrains b\u00e2tis": {},
+ "Sur voies de transport et ouvrages d'art": {}
+ },
+ "Plus-values act\u00e9es": {
+ "Sur autres b\u00e2timents d'exploitation": {},
+ "Sur b\u00e2timents administratifs et commerciaux": {},
+ "Sur b\u00e2timents industriels": {},
+ "Sur voies de transport et ouvrages d'art": {}
+ },
+ "Valeur d'acquisition": {
+ "Autres b\u00e2timents d'exploitation": {},
+ "B\u00e2timents administratifs et commerciaux": {},
+ "B\u00e2timents industriels": {},
+ "Frais d'acquisition des terrains \u00e0 b\u00e2tir": {},
+ "Voies de transport et ouvrages d'art": {}
+ }
+ }
+ }
+ },
+ "CLASSE 3. STOCK ET COMMANDES EN COURS D'EXECUTION": {
+ "ACOMPTES VERSES SUR ACHATS POUR STOCKS": {
+ "Acomptes vers\u00e9s": {
+ "account_type": "Stock"
+ },
+ "R\u00e9ductions de valeur act\u00e9es": {
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "APPROVISIONNEMENTS - MATIERES PREMIERES": {
+ "R\u00e9ductions de valeur act\u00e9es": {
+ "account_type": "Stock"
+ },
+ "Valeur d'acquisition": {
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "APPROVISIONNEMENTS ET FOURNITURES": {
+ "R\u00e9ductions de valeur act\u00e9es": {
+ "account_type": "Stock"
+ },
+ "Valeur d'acquisition": {
+ "Emballages commerciaux": {
+ "Emballages perdus": {
+ "account_type": "Stock"
+ },
+ "Emballages r\u00e9cup\u00e9rables": {
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "Energie, charbon, coke, Mazout, essence, propane": {
+ "account_type": "Stock"
+ },
+ "Fournitures de services sociaux": {
+ "account_type": "Stock"
+ },
+ "Fournitures diverses et petit outillage": {
+ "account_type": "Stock"
+ },
+ "Imprim\u00e9s et fournitures de bureau": {
+ "account_type": "Stock"
+ },
+ "Mati\u00e8res d'approvisionnement": {
+ "account_type": "Stock"
+ },
+ "Produits d'entretien": {
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "COMMANDES EN COURS D'EXECUTION": {
+ "B\u00e9n\u00e9fice pris en compte": {
+ "account_type": "Stock"
+ },
+ "R\u00e9ductions de valeur act\u00e9es": {
+ "account_type": "Stock"
+ },
+ "Valeur d'acquisition": {
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "EN COURS DE FABRICATION": {
+ "R\u00e9ductions de valeur act\u00e9es": {
+ "account_type": "Stock"
+ },
+ "Valeur d'acquisition": {
+ "D\u00e9chets": {
+ "account_type": "Stock"
+ },
+ "Produits en cours de fabrication": {
+ "account_type": "Stock"
+ },
+ "Produits semi-ouvr\u00e9s": {
+ "account_type": "Stock"
+ },
+ "Rebuts": {
+ "account_type": "Stock"
+ },
+ "Travaux en association momentan\u00e9e": {
+ "account_type": "Stock"
+ },
+ "Travaux en cours": {
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "IMMEUBLES DESTINES A LA VENTE": {
+ "Immeubles construits en vue de leur revente": {
+ "Immeuble A": {
+ "account_type": "Stock"
+ },
+ "Immeuble B": {
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "R\u00e9ductions de valeurs act\u00e9es": {
+ "account_type": "Stock"
+ },
+ "Valeur d'acquisition": {
+ "Immeuble A": {
+ "account_type": "Stock"
+ },
+ "Immeuble B": {
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "MARCHANDISES": {
+ "R\u00e9ductions de valeur act\u00e9es": {
+ "account_type": "Stock"
+ },
+ "Valeur d'acquisition": {
+ "Groupe A": {
+ "account_type": "Stock"
+ },
+ "Groupe B": {
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "PRODUITS FINIS": {
+ "R\u00e9ductions de valeur act\u00e9es": {
+ "account_type": "Stock"
+ },
+ "Valeur d'acquisition": {
+ "Produits finis": {
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "CLASSE 4. CREANCES ET DETTES A UN AN AU PLUS": {
+ "ACOMPTES RECUS SUR COMMANDES": {
+ "account_type": "Payable"
+ },
+ "AUTRES CREANCES": {
+ "Capital appel\u00e9, non vers\u00e9": {
+ "Actionnaires d\u00e9faillants": {
+ "account_type": "Receivable"
+ },
+ "Appels de fonds": {
+ "account_type": "Receivable"
+ }
+ },
+ "Cautionnements vers\u00e9s en num\u00e9raires": {
+ "account_type": "Receivable"
+ },
+ "Cr\u00e9ances diverses": {
+ "Associ\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "Avances et pr\u00eats au personnel": {
+ "account_type": "Receivable"
+ },
+ "Compte courant des administrateurs et g\u00e9rants": {
+ "account_type": "Receivable"
+ },
+ "Compte courant des associ\u00e9s en S.P.R.L.": {
+ "account_type": "Receivable"
+ },
+ "Cr\u00e9ances sur soci\u00e9t\u00e9s apparent\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "Emballages et mat\u00e9riel \u00e0 rendre": {
+ "account_type": "Receivable"
+ },
+ "Etat et \u00e9tablissements publics": {
+ "Autres cr\u00e9ances": {
+ "account_type": "Receivable"
+ },
+ "Subsides \u00e0 recevoir": {
+ "account_type": "Receivable"
+ }
+ },
+ "Rabais, ristournes, remises \u00e0 obtenir et autres avoirs non encore re\u00e7us": {
+ "account_type": "Receivable"
+ }
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "Imp\u00f4ts et versements fiscaux \u00e0 r\u00e9cup\u00e9rer": {
+ "Imp\u00f4ts \u00e9trangers": {
+ "account_type": "Receivable"
+ },
+ "\u00e0 4124 Imp\u00f4ts belges sur le r\u00e9sultat": {
+ "account_type": "Receivable"
+ },
+ "\u00e0 4127 Autres imp\u00f4ts belges": {
+ "account_type": "Receivable"
+ }
+ },
+ "Produits \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "R\u00e9ductions de valeur act\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "T.V.A. \u00e0 r\u00e9cup\u00e9rer": {
+ "Compte courant administration T.V.A.": {
+ "account_type": "Receivable"
+ },
+ "T.V.A D\u00e9ductible": {
+ "account_type": "Receivable"
+ },
+ "Taxe d'\u00e9galisation due": {
+ "account_type": "Receivable"
+ }
+ }
+ },
+ "COMPTES DE REGULARISATION ET COMPTES D'ATTENTE": {
+ "Charges \u00e0 imputer": {
+ "account_type": "Payable"
+ },
+ "Charges \u00e0 reporter": {
+ "account_type": "Payable"
+ },
+ "Comptes d'attente": {
+ "Compte d'attente": {
+ "account_type": "Payable"
+ },
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_type": "Payable"
+ },
+ "Transferts d'exercice": {
+ "account_type": "Payable"
+ }
+ },
+ "Produits acquis": {
+ "Produits d'exploitation": {
+ "Autres produits d'exploitation": {
+ "account_type": "Payable"
+ },
+ "Commissions \u00e0 obtenir": {
+ "account_type": "Payable"
+ },
+ "Ristournes, rabais \u00e0 obtenir": {
+ "account_type": "Payable"
+ }
+ },
+ "Produits financiers": {
+ "Autres produits financiers": {
+ "account_type": "Payable"
+ },
+ "Int\u00e9r\u00eats courus et non \u00e9chus sur pr\u00eats et d\u00e9bits": {
+ "account_type": "Payable"
+ }
+ }
+ },
+ "Produits \u00e0 reporter": {
+ "Produits d'exploitation \u00e0 reporter": {
+ "account_type": "Payable"
+ },
+ "Produits financiers \u00e0 reporter": {
+ "account_type": "Payable"
+ }
+ }
+ },
+ "CREANCES COMMERCIALES": {
+ "Acomptes vers\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable"
+ },
+ "Cr\u00e9ances r\u00e9sultant de livraisons de biens": {
+ "account_type": "Receivable"
+ },
+ "Rabais, remises, ristournes \u00e0 accorder et autres notes de cr\u00e9dit \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ }
+ },
+ "Clients : retenues sur garanties": {
+ "account_type": "Receivable"
+ },
+ "Clients, cr\u00e9ances courantes, entreprises apparent\u00e9es, administrateurs et g\u00e9rants": {
+ "Administrateurs et g\u00e9rants d'entreprise": {
+ "account_type": "Receivable"
+ },
+ "Autres entreprises avec lesquelles il existe un lien de participation": {
+ "account_type": "Receivable"
+ },
+ "Entreprises li\u00e9es": {
+ "account_type": "Receivable"
+ }
+ },
+ "Compensation clients": {
+ "account_type": "Receivable"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "Effets \u00e0 recevoir": {
+ "Effets \u00e0 l'encaissement": {
+ "account_type": "Receivable"
+ },
+ "Effets \u00e0 l'escompte": {
+ "account_type": "Receivable"
+ },
+ "Effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ }
+ },
+ "Effets \u00e0 recevoir sur entreprises apparent\u00e9es et administrateurs et g\u00e9rants": {
+ "Administrateurs et g\u00e9rants de l'entreprise": {
+ "account_type": "Receivable"
+ },
+ "Autres entreprises avec lesquelles il existe un lien de participation": {
+ "account_type": "Receivable"
+ },
+ "Entreprises li\u00e9es": {
+ "account_type": "Receivable"
+ }
+ },
+ "Produits \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "R\u00e9ductions de valeur act\u00e9es": {
+ "account_type": "Receivable"
+ }
+ },
+ "DETTES A PLUS D'UN AN ECHEANT DANS L'ANNEE": {
+ "Autres emprunts": {
+ "account_type": "Payable"
+ },
+ "Cautionnements re\u00e7us en num\u00e9raires": {
+ "account_type": "Payable"
+ },
+ "Dettes commerciales": {
+ "Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs": {
+ "account_type": "Payable"
+ }
+ },
+ "Dettes de location-financement et assimil\u00e9es": {
+ "Financement de biens immobiliers": {
+ "account_type": "Payable"
+ },
+ "Financement de biens mobiliers": {
+ "account_type": "Payable"
+ }
+ },
+ "Dettes diverses": {
+ "Administrateurs, g\u00e9rants, associ\u00e9s": {
+ "account_type": "Payable"
+ },
+ "Autres dettes": {
+ "account_type": "Payable"
+ },
+ "Entreprises avec lesquelles il existe un lien de participation": {
+ "account_type": "Payable"
+ },
+ "Entreprises li\u00e9es": {
+ "account_type": "Payable"
+ }
+ },
+ "Emprunts obligataires non subordonn\u00e9s": {
+ "Convertibles": {
+ "account_type": "Payable"
+ },
+ "Non convertibles": {
+ "account_type": "Payable"
+ }
+ },
+ "Emprunts subordonn\u00e9s": {
+ "Convertibles": {
+ "account_type": "Payable"
+ },
+ "Non convertibles": {
+ "account_type": "Payable"
+ }
+ },
+ "Etablissements de cr\u00e9dit": {
+ "Cr\u00e9dits d'acceptation": {
+ "account_type": "Payable"
+ },
+ "Dettes en compte": {
+ "account_type": "Payable"
+ },
+ "Promesses": {
+ "account_type": "Payable"
+ }
+ }
+ },
+ "DETTES COMMERCIALES": {
+ "Acomptes re\u00e7us": {
+ "account_type": "Payable"
+ },
+ "Compensations fournisseurs": {
+ "account_type": "Payable"
+ },
+ "Effets \u00e0 payer": {
+ "Entreprises apparent\u00e9es": {
+ "Entreprises avec lesquelles il existe un lien de participation": {
+ "account_type": "Payable"
+ },
+ "Entreprises li\u00e9es": {
+ "account_type": "Payable"
+ }
+ },
+ "Fournisseurs ordinaires": {
+ "Fournisseurs CEE": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs belges": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs importation": {
+ "account_type": "Payable"
+ }
+ }
+ },
+ "Factures \u00e0 recevoir": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs": {
+ "Dettes envers les coparticipants": {
+ "account_type": "Payable"
+ },
+ "Entreprises apparent\u00e9es": {
+ "Entreprises avec lesquelles il existe un lien de participation": {
+ "account_type": "Payable"
+ },
+ "Entreprises li\u00e9es": {
+ "account_type": "Payable"
+ }
+ },
+ "Fournisseurs - retenues de garanties": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs ordinaires": {
+ "Fournisseurs CEE": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs belges": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs importation": {
+ "account_type": "Payable"
+ }
+ }
+ }
+ },
+ "DETTES DECOULANT DE L'AFFECTATION DES RESULTATS": {
+ "Autres allocataires": {
+ "account_type": "Payable"
+ },
+ "Dividendes de l'exercice": {
+ "account_type": "Payable"
+ },
+ "Dividendes et tanti\u00e8mes d'exercices ant\u00e9rieurs": {
+ "account_type": "Payable"
+ },
+ "Tanti\u00e8mes de l'exercice": {
+ "account_type": "Payable"
+ }
+ },
+ "DETTES DIVERSES": {
+ "Acomptes re\u00e7us d'autres tiers \u00e0 moins d'un an": {
+ "account_type": "Payable"
+ },
+ "Actionnaires - capital \u00e0 rembourser": {
+ "account_type": "Payable"
+ },
+ "Autres dettes diverses": {
+ "account_type": "Payable"
+ },
+ "Cautionnements re\u00e7us en num\u00e9raires": {
+ "account_type": "Payable"
+ },
+ "Emballages et mat\u00e9riel consign\u00e9s": {
+ "account_type": "Payable"
+ },
+ "Obligations et coupons \u00e9chus": {
+ "account_type": "Payable"
+ },
+ "Participation du personnel \u00e0 payer": {
+ "account_type": "Payable"
+ }
+ },
+ "DETTES FINANCIERES": {
+ "Autres emprunts": {
+ "account_type": "Payable"
+ },
+ "Etablissements de cr\u00e9dit. Cr\u00e9dits d'acceptation": {
+ "account_type": "Payable"
+ },
+ "Etablissements de cr\u00e9dit. Dettes en compte courant": {
+ "account_type": "Payable"
+ },
+ "Etablissements de cr\u00e9dit. Emprunts en compte \u00e0 terme fixe": {
+ "account_type": "Payable"
+ },
+ "Etablissements de cr\u00e9dit. Promesses": {
+ "account_type": "Payable"
+ }
+ },
+ "DETTES FISCALES, SALARIALES ET SOCIALES": {
+ "Autres dettes sociales": {
+ "Assurances relatives au personnel": {
+ "Assurance groupe ": {
+ "account_type": "Payable"
+ },
+ "Assurance loi": {
+ "account_type": "Payable"
+ },
+ "Assurance salaire garanti ": {
+ "account_type": "Payable"
+ },
+ "Assurances individuelles": {
+ "account_type": "Payable"
+ }
+ },
+ "Caisse d'assurances sociales pour travailleurs ind\u00e9pendants": {
+ "account_type": "Payable"
+ },
+ "Dettes et provisions sociales diverses": {
+ "account_type": "Payable"
+ },
+ "D\u00e9parts de personnel": {
+ "account_type": "Payable"
+ },
+ "Oppositions sur r\u00e9mun\u00e9rations": {
+ "account_type": "Payable"
+ },
+ "Provision pour gratifications de fin d'ann\u00e9e": {
+ "account_type": "Payable"
+ }
+ },
+ "Dettes fiscales estim\u00e9es": {
+ "Imp\u00f4ts \u00e0 l'\u00e9tranger": {
+ "account_type": "Payable"
+ },
+ "\u00e0 4504 Imp\u00f4ts sur le r\u00e9sultat": {
+ "account_type": "Payable"
+ },
+ "\u00e0 4507 Autres imp\u00f4ts en Belgique": {
+ "account_type": "Payable"
+ }
+ },
+ "Imp\u00f4ts et taxes \u00e0 payer": {
+ "Autres imp\u00f4ts et taxes en Belgique": {
+ "Autres imp\u00f4ts et taxes \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "Imp\u00f4ts communaux \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "Imp\u00f4ts provinciaux \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "Pr\u00e9compte immobilier": {
+ "account_type": "Payable"
+ }
+ },
+ "Autres imp\u00f4ts sur le r\u00e9sultat": {
+ "account_type": "Payable"
+ },
+ "Imp\u00f4ts et taxes \u00e0 l'\u00e9tranger": {
+ "account_type": "Payable"
+ }
+ },
+ "Office National de la S\u00e9curit\u00e9 Sociale": {
+ "1er trimestre": {
+ "account_type": "Payable"
+ },
+ "2\u00e8me trimestre": {
+ "account_type": "Payable"
+ },
+ "3\u00e8me trimestre": {
+ "account_type": "Payable"
+ },
+ "4\u00e8me trimestre": {
+ "account_type": "Payable"
+ },
+ "Arri\u00e9r\u00e9s": {
+ "account_type": "Payable"
+ }
+ },
+ "Pr\u00e9comptes retenus": {
+ "Autres pr\u00e9comptes retenus": {
+ "account_type": "Payable"
+ },
+ "Pr\u00e9compte mobilier retenu sur dividendes attribu\u00e9s": {
+ "account_type": "Payable"
+ },
+ "Pr\u00e9compte mobilier retenu sur int\u00e9r\u00eats pay\u00e9s": {
+ "account_type": "Payable"
+ },
+ "Pr\u00e9compte professionnel retenu sur r\u00e9mun\u00e9rations": {
+ "account_type": "Payable"
+ },
+ "Pr\u00e9compte professionnel retenu sur tanti\u00e8mes": {
+ "account_type": "Payable"
+ }
+ },
+ "P\u00e9cules de vacances": {
+ "Direction": {
+ "account_type": "Payable"
+ },
+ "Employ\u00e9s": {
+ "account_type": "Payable"
+ },
+ "Ouvriers": {
+ "account_type": "Payable"
+ }
+ },
+ "R\u00e9mun\u00e9rations": {
+ "Administrateurs, g\u00e9rants et commissaires": {
+ "account_type": "Payable"
+ },
+ "Direction": {
+ "account_type": "Payable"
+ },
+ "Employ\u00e9s": {
+ "account_type": "Payable"
+ },
+ "Ouvriers": {
+ "account_type": "Payable"
+ }
+ },
+ "T.V.A. \u00e0 payer": {
+ "Compte courant administration T.V.A.": {
+ "account_type": "Payable"
+ },
+ "T.V.A. \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "T.V.A. \u00e0 payer - Cocontractant": {
+ "account_type": "Receivable"
+ },
+ "T.V.A. \u00e0 payer - Import": {
+ "account_type": "Receivable"
+ },
+ "T.V.A. \u00e0 payer - Intra-communautaire": {
+ "account_type": "Receivable"
+ },
+ "Taxe d'\u00e9galisation due": {
+ "account_type": "Payable"
+ }
+ }
+ }
+ },
+ "CLASSE 5. PLACEMENTS DE TRESORERIE ET DE VALEURS DISPONIBLES": {
+ "ACTIONS ET PARTS": {
+ "Montants non appel\u00e9s": {
+ "account_type": "Cash"
+ },
+ "R\u00e9ductions de valeur act\u00e9es": {
+ "account_type": "Cash"
+ },
+ "Valeur d'acquisition": {
+ "account_type": "Cash"
+ }
+ },
+ "ACTIONS PROPRES": {
+ "account_type": "Cash"
+ },
+ "CAISSES": {
+ "Caisses - esp\u00e8ces": {
+ "Caisse principale": {
+ "account_type": "Cash"
+ }
+ },
+ "Caisses - timbres": {
+ "account_type": "Cash"
+ }
+ },
+ "DEPOTS A TERME": {
+ "D'un mois au plus": {
+ "account_type": "Cash"
+ },
+ "De plus d'un an": {
+ "account_type": "Cash"
+ },
+ "De plus d'un mois et \u00e0 un an au plus": {
+ "account_type": "Cash"
+ },
+ "R\u00e9ductions de valeur act\u00e9es": {
+ "account_type": "Cash"
+ }
+ },
+ "ETABLISSEMENTS DE CREDIT.": {
+ "Comptes ouverts aupr\u00e8s des divers \u00e9tablissements": {}
+ },
+ "OFFICE DES CHEQUES POSTAUX": {
+ "Ch\u00e8ques \u00e9mis": {
+ "account_type": "Cash"
+ },
+ "Compte courant": {
+ "account_type": "Cash"
+ }
+ },
+ "TITRES A REVENUS FIXES": {
+ "R\u00e9ductions de valeur act\u00e9es": {
+ "account_type": "Cash"
+ },
+ "Valeur d'acquisition": {
+ "account_type": "Cash"
+ }
+ },
+ "VALEURS ECHUES A L'ENCAISSEMENT": {
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_type": "Cash"
+ },
+ "Coupons \u00e0 encaisser": {
+ "account_type": "Cash"
+ }
+ },
+ "VIREMENTS INTERNES": {
+ "account_type": "Cash"
+ }
+ },
+ "CLASSE 6. - CHARGES": {
+ "AFFECTATION DES RESULTATS": {
+ "Administrateurs ou g\u00e9rants": {},
+ "Autres allocataires": {},
+ "B\u00e9n\u00e9fice \u00e0 reporter": {},
+ "Dotation aux autres r\u00e9serves": {},
+ "Dotation \u00e0 la r\u00e9serve l\u00e9gale": {},
+ "Perte report\u00e9e de l'exercice pr\u00e9c\u00e9dent": {},
+ "R\u00e9mun\u00e9ration du capital": {}
+ },
+ "AMORTISSEMENTS, REDUCTIONS DE VALEUR ET PROVISIONS POUR RISQUES ET CHARGES": {
+ "Dotations aux amortissements et aux r\u00e9ductions de valeur sur immobilisations": {
+ "Dotations aux amortissements sur frais d'\u00e9tablissement": {},
+ "Dotations aux amortissements sur immobilisations corporelles": {},
+ "Dotations aux amortissements sur immobilisations incorporelles": {},
+ "Dotations aux r\u00e9ductions de valeur sur immobilisations corporelles": {},
+ "Dotations aux r\u00e9ductions de valeur sur immobilisations incorporelles": {}
+ },
+ "Provisions pour autres risques et charges": {
+ "Dotations ": {},
+ "Utilisations et reprises": {}
+ },
+ "Provisions pour grosses r\u00e9parations et gros entretiens": {
+ "Dotations": {},
+ "Utilisations et reprises": {}
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Dotations": {},
+ "Utilisations et reprises": {}
+ },
+ "R\u00e9ductions de valeur sur commandes en cours d'ex\u00e9cution": {
+ "Dotations": {},
+ "Reprises": {}
+ },
+ "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 plus d'un an": {
+ "Dotations": {},
+ "Reprises": {}
+ },
+ "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 un an au plus": {
+ "Dotations": {},
+ "Reprises": {}
+ },
+ "R\u00e9ductions de valeur sur stocks": {
+ "Dotations": {},
+ "Reprises": {}
+ }
+ },
+ "APPROVISIONNEMENTS ET MARCHANDISES": {
+ "Achats d'immeubles destin\u00e9s \u00e0 la revente": {},
+ "Achats de fournitures": {},
+ "Achats de marchandises": {},
+ "Achats de mati\u00e8res premi\u00e8res": {},
+ "Achats de services, travaux et \u00e9tudes": {},
+ "Remises, ristournes et rabais obtenus sur achats": {},
+ "Sous-traitances g\u00e9n\u00e9rales": {},
+ "Variations de stocks": {
+ "D'immeubles destin\u00e9s \u00e0 la vente": {},
+ "De fournitures": {},
+ "De marchandises": {},
+ "De mati\u00e8res premi\u00e8res": {}
+ }
+ },
+ "AUTRES CHARGES D'EXPLOITATION": {
+ "Charges d'exploitation port\u00e9es \u00e0 l'actif au titre de restructuration": {},
+ "Charges fiscales d'exploitation": {
+ "Imp\u00f4ts provinciaux et communaux": {
+ "Taxe sur la force motrice": {},
+ "Taxe sur le personnel occup\u00e9": {}
+ },
+ "Taxes diverses": {},
+ "Taxes et imp\u00f4ts directs": {
+ "Taxes sur autos et camions": {}
+ },
+ "Taxes et imp\u00f4ts indirects": {
+ "Droits d'enregistrement": {},
+ "T.V.A. non d\u00e9ductible": {},
+ "Timbres fiscaux pris en charge par la firme": {}
+ }
+ },
+ "Moins-values sur r\u00e9alisations courantes d'immobilisations corporelles": {},
+ "Moins-values sur r\u00e9alisations de cr\u00e9ances commerciales": {},
+ "\u00e0 648 Charges d'exploitations diverses": {}
+ },
+ "CHARGES EXCEPTIONNELLES": {
+ "Amortissements et r\u00e9ductions de valeur exceptionnels": {
+ "Sur frais d'\u00e9tablissement": {},
+ "Sur immobilisations corporelles": {},
+ "Sur immobilisations incorporelles": {}
+ },
+ "Autres charges exceptionnelles": {},
+ "Charges exceptionnelles transf\u00e9r\u00e9es \u00e0 l'actif en frais de restructuration": {},
+ "Diff\u00e9rence de charge": {},
+ "Moins-values sur r\u00e9alisation d'actifs immobilis\u00e9s": {
+ "Sur immeubles acquis ou construits en vue de la revente": {},
+ "Sur immobilisations corporelles": {},
+ "Sur immobilisations d\u00e9tenues en location-financement et droits similaires": {},
+ "Sur immobilisations financi\u00e8res": {},
+ "Sur immobilisations incorporelles": {}
+ },
+ "Provisions pour risques et charges exceptionnels": {},
+ "P\u00e9nalit\u00e9s et amendes diverses": {},
+ "R\u00e9ductions de valeur sur immobilisations financi\u00e8res": {}
+ },
+ "CHARGES FINANCIERES": {
+ "Charges d'escompte de cr\u00e9ances": {},
+ "Charges des dettes": {
+ "Amortissements des agios et frais d'\u00e9mission d'emprunts": {},
+ "Autres charges de dettes": {},
+ "Int\u00e9r\u00eats intercalaires port\u00e9s \u00e0 l'actif": {},
+ "Int\u00e9r\u00eats, commissions et frais aff\u00e9rents aux dettes": {}
+ },
+ "Commissions sur ouvertures de cr\u00e9dit, cautions, avals": {},
+ "Diff\u00e9rences de change": {},
+ "Ecarts de conversion des devises": {},
+ "Frais de banques, de ch\u00e8ques postaux": {},
+ "Frais de vente des titres": {},
+ "Moins-values sur r\u00e9alisation d'actifs circulants": {},
+ "R\u00e9ductions de valeur sur actifs circulants": {
+ "Dotations ": {},
+ "Reprises": {}
+ }
+ },
+ "IMPOTS SUR LE RESULTAT": {
+ "Imp\u00f4ts belges sur le r\u00e9sultat d'exercices ant\u00e9rieurs": {
+ "Provisions fiscales constitu\u00e9es": {},
+ "Suppl\u00e9ments d'imp\u00f4ts dus ou vers\u00e9s": {},
+ "Suppl\u00e9ments d'imp\u00f4ts estim\u00e9s": {}
+ },
+ "Imp\u00f4ts belges sur le r\u00e9sultat de l'exercice": {
+ "Charges fiscales estim\u00e9es": {},
+ "Exc\u00e9dent de versements d'imp\u00f4ts et pr\u00e9comptes port\u00e9 \u00e0 l'actif": {},
+ "Imp\u00f4ts et pr\u00e9comptes dus ou vers\u00e9s": {}
+ },
+ "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat d'exercices ant\u00e9rieurs": {},
+ "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat de l'exercice": {}
+ },
+ "REMUNERATIONS, CHARGES SOCIALES ET PENSIONS": {
+ "Autres frais de personnel": {
+ "Assurances du personnel": {
+ "Assurance salaire garanti": {},
+ "Assurances individuelles": {},
+ "Assurances loi, responsabilit\u00e9 civile, chemin du travail": {}
+ },
+ "Charges sociales des administrateurs, g\u00e9rants et commissaires": {
+ "Allocations familiales compl\u00e9mentaires pour non salari\u00e9s": {},
+ "Divers": {},
+ "Lois sociales pour ind\u00e9pendants": {}
+ },
+ "Charges sociales diverses": {
+ "Allocations familiales compl\u00e9mentaires": {},
+ "Jours f\u00e9ri\u00e9s pay\u00e9s": {},
+ "Salaire hebdomadaire garanti": {}
+ }
+ },
+ "Cotisations patronales d'assurances sociales": {
+ "Sur appointements et commissions": {},
+ "Sur salaires": {}
+ },
+ "Pensions de retraite et de survie": {
+ "Administrateurs et g\u00e9rants": {},
+ "Personnel": {}
+ },
+ "Primes patronales pour assurances extral\u00e9gales": {},
+ "Provision pour p\u00e9cule de vacances": {
+ "Dotations": {},
+ "Utilisations et reprises": {}
+ },
+ "R\u00e9mun\u00e9rations et avantages sociaux directs": {
+ "Administrateurs ou g\u00e9rants": {},
+ "Autres membres du personnel": {},
+ "Employ\u00e9s": {},
+ "Ouvriers": {},
+ "Personnel de direction": {}
+ }
+ },
+ "SERVICES ET BIENS DIVERS": {
+ "Annonces, publicit\u00e9, propagande et documentation": {
+ "Annonces et insertions": {},
+ "Cadeaux \u00e0 la client\u00e8le": {},
+ "Catalogues et imprim\u00e9s": {},
+ "Documentation": {},
+ "Echantillons": {},
+ "Foires et expositions": {},
+ "Missions et r\u00e9ceptions": {},
+ "Primes": {}
+ },
+ "Entretien et r\u00e9paration": {},
+ "Fournitures faites \u00e0 l'entreprise": {
+ "Eau, gaz, \u00e9lectricit\u00e9, vapeur": {
+ "Eau": {},
+ "Electricit\u00e9": {},
+ "Gaz": {},
+ "Vapeur": {}
+ },
+ "Imprim\u00e9s et fournitures de bureau": {},
+ "Livres, biblioth\u00e8que": {},
+ "T\u00e9l\u00e9phone, t\u00e9l\u00e9grammes, t\u00e9lex, t\u00e9l\u00e9fax, frais postaux": {
+ "Frais postaux": {},
+ "T\u00e9lex et t\u00e9l\u00e9fax": {},
+ "T\u00e9l\u00e9grammes": {},
+ "T\u00e9l\u00e9phone": {}
+ }
+ },
+ "Loyers et charges locatives": {
+ "Charges locatives": {},
+ "Loyers divers": {}
+ },
+ "Personnel int\u00e9rimaire et personnes mises \u00e0 la disposition de l'entreprise": {},
+ "R\u00e9mun\u00e9rations, primes pour assurances extral\u00e9gales": {},
+ "R\u00e9tributions de tiers": {
+ "Assurances non relatives au personnel": {
+ "Assurance autos": {},
+ "Assurance cr\u00e9dit": {},
+ "Assurance incendie": {},
+ "Assurance vol": {},
+ "Assurances frais g\u00e9n\u00e9raux": {}
+ },
+ "Divers": {
+ "Commissions aux tiers": {},
+ "Cotisations aux groupements professionnels": {},
+ "Dons, lib\u00e9ralit\u00e9s, ...": {},
+ "Frais de contentieux": {},
+ "Honoraires d'avocats, d'experts, etc ...": {},
+ "Publications l\u00e9gales": {}
+ },
+ "Personnel int\u00e9rimaire": {},
+ "Redevances et royalties": {
+ "Autres redevances": {},
+ "Redevances pour brevets, licences, marques, accessoires": {}
+ },
+ "Transports et d\u00e9placements": {
+ "Transports de personnel": {},
+ "Voyages, d\u00e9placements, repr\u00e9sentations": {}
+ }
+ },
+ "Sous-traitants": {
+ "Quote-part b\u00e9n\u00e9ficiaire des coparticipants": {},
+ "Sous-traitants d'associations momentan\u00e9es": {},
+ "Sous-traitants pour activit\u00e9s propres": {}
+ }
+ },
+ "TRANSFERTS AUX RESERVES IMMUNISEES": {}
+ },
+ "CLASSE 7. - PRODUITS": {
+ "AFFECTATION AUX RESULTATS": {
+ "B\u00e9n\u00e9fice report\u00e9 de l'exercice pr\u00e9c\u00e9dent": {},
+ "Intervention d'associ\u00e9s": {},
+ "Perte \u00e0 reporter": {},
+ "Pr\u00e9l\u00e8vement sur le capital et les primes d'\u00e9mission": {},
+ "Pr\u00e9l\u00e8vement sur les r\u00e9serves": {}
+ },
+ "AUTRES PRODUITS D'EXPLOITATION": {
+ "Commissions et courtages": {},
+ "Locations diverses \u00e0 caract\u00e8re professionnel": {},
+ "Plus-values sur r\u00e9alisations courantes d'immobilisations corporelles": {},
+ "Plus-values sur r\u00e9alisations de cr\u00e9ances commerciales": {},
+ "Prestations de services": {},
+ "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel": {},
+ "Produits divers": {
+ "Bonis sur reprises d'emballages consign\u00e9s": {},
+ "Bonis sur travaux en associations momentan\u00e9es": {}
+ },
+ "Redevances pour brevets et licences": {},
+ "Revenus des immeubles affect\u00e9s aux activit\u00e9s non professionnelles": {},
+ "Subsides d'exploitation et montants compensatoires": {}
+ },
+ "CHIFFRE D'AFFAIRES": {
+ "Facturations des travaux en cours": {},
+ "Prestations de services": {
+ "Prestations de services dans les pays membres de la C.E.E.": {},
+ "Prestations de services en Belgique": {},
+ "Prestations de services en vue de l'exportation": {}
+ },
+ "P\u00e9nalit\u00e9s et d\u00e9dits obtenus par l'entreprise": {},
+ "Remises, ristournes et rabais accord\u00e9s": {
+ "Mali sur travaux factur\u00e9s aux associations momentan\u00e9es": {},
+ "Sur prestations de services": {},
+ "Sur ventes de d\u00e9chets et rebuts": {},
+ "Sur ventes de marchandises": {},
+ "Sur ventes de produits finis": {}
+ },
+ "Ventes d'emballages r\u00e9cup\u00e9rables": {},
+ "Ventes de d\u00e9chets et rebuts": {
+ "Ventes dans les pays membres de la C.E.E.": {},
+ "Ventes en Belgique": {},
+ "Ventes \u00e0 l'exportation": {}
+ },
+ "Ventes de marchandises": {
+ "Ventes dans les pays membres de la C.E.E.": {},
+ "Ventes en Belgique": {},
+ "Ventes \u00e0 l'exportation": {}
+ },
+ "Ventes de produits finis": {
+ "Ventes dans les pays membres de la C.E.E.": {},
+ "Ventes en Belgique": {},
+ "Ventes \u00e0 l'exportation": {}
+ }
+ },
+ "PRODUCTION IMMOBILISEE": {
+ "En frais d'\u00e9tablissement": {},
+ "En immobilisations corporelles": {},
+ "En immobilisations en cours": {},
+ "En immobilisations incorporelles": {}
+ },
+ "PRODUITS EXCEPTIONNELS": {
+ "Autres produits exceptionnels": {},
+ "Plus-values sur r\u00e9alisation d'actifs immobilis\u00e9s": {
+ "Sur immobilisations corporelles": {},
+ "Sur immobilisations financi\u00e8res": {},
+ "Sur immobilisations incorporelles": {}
+ },
+ "Reprises d'amortissements et de r\u00e9ductions de valeur": {
+ "Sur immobilisations corporelles": {},
+ "Sur immobilisations incorporelles": {}
+ },
+ "Reprises de provisions pour risques et charges exceptionnelles": {},
+ "Reprises de r\u00e9ductions de valeur sur immobilisations financi\u00e8res": {}
+ },
+ "PRODUITS FINANCIERS": {
+ "Diff\u00e9rences de change": {},
+ "Ecarts de conversion des devises": {},
+ "Escomptes obtenus": {},
+ "Plus-values sur r\u00e9alisations d'actifs circulants": {},
+ "Produits des actifs circulants": {},
+ "Produits des autres cr\u00e9ances": {},
+ "Produits des immobilisations financi\u00e8res": {
+ "Revenus des actions": {},
+ "Revenus des cr\u00e9ances \u00e0 plus d'un an": {},
+ "Revenus des obligations": {}
+ },
+ "Subsides en capital et en int\u00e9r\u00eats": {}
+ },
+ "REGULARISATIONS D'IMPOTS ET REPRISES DE PROVISIONS FISCALES": {
+ "Imp\u00f4ts belges sur le r\u00e9sultat": {
+ "Reprises de provisions fiscales": {},
+ "R\u00e9gularisations d'imp\u00f4ts dus ou vers\u00e9s": {},
+ "R\u00e9gularisations d'imp\u00f4ts estim\u00e9s": {}
+ },
+ "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat": {}
+ },
+ "VARIATION DES STOCKS ET DES COMMANDES EN COURS D'EXECUTION": {
+ "Des commandes en cours d'ex\u00e9cution": {
+ "B\u00e9n\u00e9fices port\u00e9s en compte sur commandes en cours": {
+ "Sur commandes en cours d'ex\u00e9cution": {},
+ "Sur travaux en cours des associations momentan\u00e9es": {}
+ },
+ "Commandes en cours - Co\u00fbt de revient": {
+ "Co\u00fbt des commandes en cours d'ex\u00e9cution": {},
+ "Co\u00fbt des travaux en cours des associations momentan\u00e9es": {}
+ }
+ },
+ "Des en cours de fabrication": {},
+ "Des immeubles construits destin\u00e9s \u00e0 la vente": {},
+ "Des produits finis": {}
+ }
+ },
+ "name": "PLAN COMPTABLE MINIMUM NORMALISE"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/br_l10n_br_account_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/br_l10n_br_account_chart_template.json
new file mode 100644
index 0000000..586e203
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/br_l10n_br_account_chart_template.json
@@ -0,0 +1,794 @@
+{
+ "country_code": "br",
+ "name": "Planilha de Contas Brasileira",
+ "tree": {
+ "ATIVO": {
+ "CIRCULANTE": {
+ "CONTAS RETIFICADORAS": {
+ "(-) Duplicatas Descontadas": {},
+ "(-) Outras Contas Retificadoras": {},
+ "(-) Provis\u00e3o para Ajuste do Estoque ao Valor de Mercado": {},
+ "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o": {},
+ "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa": {}
+ },
+ "CR\u00c9DITOS": {
+ "Adiantamentos a Fornecedores": {},
+ "CSLL a Recuperar": {},
+ "Clientes": {
+ "account_type": "Receivable"
+ },
+ "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa": {},
+ "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais": {},
+ "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
+ "ICMS e Contribui\u00e7\u00f5es a Recuperar": {},
+ "IPI a Recuperar": {},
+ "Imposto de Renda a Recuperar": {},
+ "Outras": {},
+ "Outros Impostos e Contribui\u00e7\u00f5es a Recuperar": {},
+ "PIS e COFINS a Recuperar": {},
+ "Tributos Municipais a Recuperar": {}
+ },
+ "DESPESAS DO EXERC\u00cdCIO SEGUINTE": {
+ "Despesas do Exerc\u00edcio Seguinte": {},
+ "Outras Contas": {}
+ },
+ "DISPONIBILIDADES": {
+ "Bancos": {
+ "account_type": "Cash"
+ },
+ "Caixa": {
+ "account_type": "Bank"
+ },
+ "Contas Banc\u00e1rias \u2013 Doa\u00e7\u00f5es": {},
+ "Contas Banc\u00e1rias \u2013 Outros Recursos Sujeitos a Restri\u00e7\u00f5es": {},
+ "Contas Banc\u00e1rias \u2013 Subven\u00e7\u00f5es": {},
+ "Outras": {},
+ "Recursos no Exterior Decorrentes de Exporta\u00e7\u00e3o": {},
+ "Valores Mobili\u00e1rios - Mercado de Capitais Externo": {},
+ "Valores Mobili\u00e1rios - Mercado de Capitais Interno": {},
+ "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Doa\u00e7\u00f5es": {},
+ "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Outros Recursos Sujeitos a Restri\u00e7\u00f5es": {},
+ "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Subven\u00e7\u00f5es": {}
+ },
+ "ESTOQUES": {
+ "Constru\u00e7\u00f5es em Andamento de Im\u00f3veis Destinados \u00e0 Venda": {},
+ "Estoques Destinados \u00e0 Doa\u00e7\u00e3o": {},
+ "Im\u00f3veis Destinados \u00e0 Venda": {},
+ "Insumos (materiais diretos)": {},
+ "Insumos Agropecu\u00e1rios": {},
+ "Mercadorias para Revenda": {},
+ "Outras": {},
+ "Produtos Acabados": {},
+ "Produtos Agropecu\u00e1rios Acabados": {},
+ "Produtos Agropecu\u00e1rios em Forma\u00e7\u00e3o": {},
+ "Produtos em Elabora\u00e7\u00e3o": {},
+ "Servi\u00e7os em andamento": {}
+ }
+ },
+ "N\u00c3O CIRCULANTE": {
+ "DIFERIDO": {
+ "(-) Amortiza\u00e7\u00e3o do Diferido": {},
+ "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": {},
+ "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {},
+ "Demais Aplica\u00e7\u00f5es em Despesas Amortiz\u00e1veis": {},
+ "Despesas Pr\u00e9-Operacionais ou Pr\u00e9-Industriais": {},
+ "Despesas com Pesquisas Cient\u00edficas ou Tecnol\u00f3gicas": {}
+ },
+ "IMOBILIZADO": {
+ "(-) Deprecia\u00e7\u00f5es, Amortiza\u00e7\u00f5es e Quotas de Exaust\u00e3o": {},
+ "(-) Outras Contas Redutoras do Imobilizado": {},
+ "Aeronaves": {},
+ "Constru\u00e7\u00f5es em Andamento": {},
+ "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": {},
+ "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {},
+ "Direitos Contratuais de Explora\u00e7\u00e3o de Florestas": {},
+ "Edif\u00edcios e Constru\u00e7\u00f5es": {},
+ "Embarca\u00e7\u00f5es": {},
+ "Equipamentos, M\u00e1quinas e Instala\u00e7\u00f5es Industriais": {},
+ "Florestamento e Reflorestamento": {},
+ "M\u00f3veis, Utens\u00edlios e Instala\u00e7\u00f5es Comerciais": {},
+ "Outras Imobiliza\u00e7\u00f5es": {},
+ "Recursos Minerais": {},
+ "Terrenos": {},
+ "Ve\u00edculos": {}
+ },
+ "INTANG\u00cdVEL": {
+ "(-) Amortiza\u00e7\u00e3o do Intang\u00edvel": {},
+ "(-) Outras Contas Redutoras do Intang\u00edvel": {},
+ "Concess\u00f5es": {},
+ "Desenvolvimento de Produtos": {},
+ "Direitos Autorais": {},
+ "Franquias": {},
+ "Fundo de Com\u00e9rcio": {},
+ "Marcas e Patentes": {},
+ "Outras": {},
+ "Software ou Programas de Computador": {}
+ },
+ "INVESTIMENTOS": {
+ "(-) Des\u00e1gios e Provis\u00e3o para Perdas Prov\u00e1veis em Investimentos": {},
+ "(-) Outras Contas Retificadoras": {},
+ "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": {},
+ "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {},
+ "Investimentos Decorrentes de Incentivos Fiscais": {},
+ "Outras Contas": {},
+ "Outros Investimentos": {},
+ "Participa\u00e7\u00f5es Permanentes em Coligadas ou Controladas": {},
+ "\u00c1gios em Investimentos": {}
+ },
+ "REALIZ\u00c1VEL A LONGO PRAZO": {
+ "(-) Duplicatas Descontadas": {},
+ "(-) Outras Contas Retificadoras": {},
+ "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o": {},
+ "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa": {},
+ "Clientes": {
+ "account_type": "Receivable"
+ },
+ "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa": {},
+ "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais": {},
+ "Cr\u00e9ditos com Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {},
+ "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
+ "Dep\u00f3sitos Judiciais": {},
+ "Outras Contas": {},
+ "Valores Mobili\u00e1rios": {}
+ }
+ }
+ },
+ "CUSTOS DE PRODU\u00c7\u00c3O": {
+ "CUSTO DOS BENS E SERVI\u00c7OS PRODUZIDOS": {
+ "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS": {
+ "Alimenta\u00e7\u00e3o do Trabalhador": {},
+ "Arrendamento Mercantil": {},
+ "Constitui\u00e7\u00e3o de Provis\u00f5es": {},
+ "Consumo de Insumos": {},
+ "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": {},
+ "Encargos Sociais \u2013 FGTS": {},
+ "Encargos Sociais \u2013 Outros": {},
+ "Encargos Sociais \u2013 Previd\u00eancia Social": {},
+ "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": {},
+ "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
+ "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
+ "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": {},
+ "Outros Custos": {},
+ "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o": {},
+ "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
+ "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
+ "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {},
+ "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
+ "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o": {},
+ "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
+ "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
+ "Servi\u00e7os Prestados Pessoa Jur\u00eddica": {},
+ "Servi\u00e7os Prestados por Cooperativa de Trabalho": {},
+ "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}
+ },
+ "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS DA ATIVIDADE RURAL": {
+ "Alimenta\u00e7\u00e3o do Trabalhador": {},
+ "Arrendamento Mercantil": {},
+ "Constitui\u00e7\u00e3o de Provis\u00f5es": {},
+ "Consumo de Insumos": {},
+ "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": {},
+ "Encargos Sociais \u2013 FGTS": {},
+ "Encargos Sociais \u2013 Outros": {},
+ "Encargos Sociais \u2013 Previd\u00eancia Social": {},
+ "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": {},
+ "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
+ "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
+ "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": {},
+ "Outros Custos": {},
+ "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o": {},
+ "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
+ "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
+ "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {},
+ "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
+ "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o": {},
+ "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
+ "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
+ "Servi\u00e7os Prestados Pessoa Jur\u00eddica": {},
+ "Servi\u00e7os Prestados por Cooperativa de Trabalho": {},
+ "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}
+ },
+ "CUSTO DOS SERVI\u00c7OS PRODUZIDOS": {
+ "Alimenta\u00e7\u00e3o do Trabalhador": {},
+ "Arrendamento Mercantil": {},
+ "Constitui\u00e7\u00e3o de Provis\u00f5es": {},
+ "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {},
+ "Encargos Sociais \u2013 FGTS": {},
+ "Encargos Sociais \u2013 Outros": {},
+ "Encargos Sociais \u2013 Previd\u00eancia Social": {},
+ "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": {},
+ "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
+ "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
+ "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o de Servi\u00e7os": {},
+ "Material Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {},
+ "Outros Custos": {},
+ "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
+ "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
+ "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
+ "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {},
+ "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
+ "Remunera\u00e7\u00e3o a Dirigentes ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
+ "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
+ "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
+ "Servi\u00e7os Prestados Pessoa Jur\u00eddica": {},
+ "Servi\u00e7os Prestados por Cooperativa de Trabalho": {},
+ "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}
+ }
+ }
+ },
+ "PASSIVO": {
+ "CIRCULANTE": {
+ "OBRIGA\u00c7\u00d5ES DE CURTO PRAZO": {
+ "(-) Contas Retificadoras": {},
+ "Adiantamentos de Clientes": {},
+ "Arrendamento Mercantil (Financeiro) a Curto Prazo - Exterior": {},
+ "Arrendamento Mercantil (Financeiro) a Curto Prazo - Sistema Financeiro Nacional": {},
+ "Contribui\u00e7\u00f5es Previdenci\u00e1rias a Recolher": {},
+ "Dividendos Propostos ou Lucros Creditados": {},
+ "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {},
+ "D\u00e9bitos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias": {},
+ "D\u00e9bitos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias": {},
+ "FGTS a Recolher": {},
+ "Financiamentos a Curto Prazo - Exterior": {},
+ "Financiamentos a Curto Prazo - Outros": {},
+ "Financiamentos a Curto Prazo - Sistema Financeiro Nacional": {},
+ "Fornecedores": {
+ "account_type": "Payable"
+ },
+ "ICMS e Contribui\u00e7\u00f5es a Recolher": {},
+ "IPI a Recolher": {},
+ "Outras Contas": {},
+ "Outros tributos a recolher": {},
+ "PIS e COFINS a Recolher": {},
+ "Provis\u00e3o para a Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {},
+ "Provis\u00e3o para o Imposto de Renda": {},
+ "Provis\u00f5es de Natureza C\u00edvel": {},
+ "Provis\u00f5es de Natureza Fiscal": {},
+ "Provis\u00f5es de Natureza Trabalhista": {},
+ "Sal\u00e1rios a Pagar": {},
+ "Tributos Municipais a Recolher": {}
+ }
+ },
+ "N\u00c3O-CIRCULANTE": {
+ "OBRIGA\u00c7\u00d5ES A LONGO PRAZO": {
+ "(-) Contas Retificadoras": {},
+ "Arrendamento Mercantil (Financeiro) a Longo Prazo - Sistema Financeiro Nacional": {},
+ "Arrendamento Mercantil (Financeiro) a Longo Prazo \u2013 Exterior": {},
+ "Cr\u00e9ditos de Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {},
+ "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {},
+ "D\u00e9bitos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias": {},
+ "D\u00e9bitos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias": {},
+ "Empr\u00e9stimos de S\u00f3cios/Acionistas N\u00e3o Administradores": {},
+ "Financiamentos a Longo Prazo - Sistema Financeiro Nacional": {},
+ "Financiamentos a Longo Prazo \u2013 Brasil - Outros": {},
+ "Financiamentos a Longo Prazo \u2013 Exterior": {},
+ "Fornecedores": {
+ "account_type": "Payable"
+ },
+ "Outras Contas": {},
+ "Outras Provis\u00f5es de Natureza C\u00edvel": {},
+ "Outras Provis\u00f5es de Natureza Fiscal": {},
+ "Outras Provis\u00f5es de Natureza Trabalhista": {},
+ "Provis\u00e3o para o Imposto de Renda sobre Lucros Diferidos": {}
+ },
+ "RECEITAS DIFERIDAS": {
+ "(-) Custos Correspondentes \u00e0s Receitas Diferidas": {},
+ "Receitas Diferidas": {}
+ }
+ },
+ "PATRIM\u00d4NIO L\u00cdQUIDO": {
+ "AJUSTES DE AVALIA\u00c7\u00c3O PATRIMONIAL": {
+ "(-) Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
+ "Ajustes \u00e0s Normas Internacionais de Contabilidade": {}
+ },
+ "CAPITAL REALIZADO": {
+ "(-) Capital a Integralizar de Domiciliados e Residentes no Exterior": {},
+ "(-) Capital a Integralizar de Domiciliados e Residentes no Pa\u00eds": {},
+ "Capital Subscrito de Domiciliados e Residentes no Exterior": {},
+ "Capital Subscrito de Domiciliados e Residentes no Pa\u00eds": {}
+ },
+ "OUTRAS CONTAS": {
+ "(-) A\u00e7\u00f5es em Tesouraria": {},
+ "(-) Preju\u00edzos Acumulados": {},
+ "Lucros Acumulados e/ou Saldo \u00e0 Disposi\u00e7\u00e3o da Assembl\u00e9ia": {},
+ "Outras": {}
+ },
+ "RESERVAS": {
+ "Outras Reservas": {},
+ "Reserva para Aumento de Capital (Lei no 9.249/1995, art. 9o, \u00a7 9o)": {},
+ "Reservas de Capital": {},
+ "Reservas de Lucros": {},
+ "Reservas de Lucros - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {},
+ "Reservas de Lucros - Pr\u00eamio na Emiss\u00e3o de Deb\u00eantures": {},
+ "Reservas de Reavalia\u00e7\u00e3o": {}
+ }
+ },
+ "PATRIM\u00d4NIO SOCIAL": {
+ "FUNDO PATRIMONIAL": {
+ "Fundo Patrimonial": {}
+ },
+ "OUTRAS CONTAS": {
+ "D\u00e9ficits Acumulados": {},
+ "Super\u00e1vits Acumulados": {}
+ },
+ "RESERVAS": {
+ "Reservas Estatut\u00e1rias": {},
+ "Reservas Patrimoniais": {}
+ }
+ }
+ },
+ "RESULTADO L\u00cdQUIDO DO PER\u00cdODO": {
+ "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADE RURAL)": {
+ "PROVIS\u00c3O PARA CSLL E IRPJ": {
+ "PROVIS\u00c3O PARA CSLL E IRPJ": {
+ "PROVIS\u00c3O PARA CSLL E IRPJ": {
+ "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {},
+ "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica": {}
+ }
+ }
+ }
+ },
+ "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADES EM GERAL)": {
+ "PROVIS\u00c3O PARA CSLL E IRPJ": {
+ "PROVIS\u00c3O PARA CSLL E IRPJ": {
+ "PROVIS\u00c3O PARA CSLL E IRPJ": {
+ "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {},
+ "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica": {}
+ }
+ }
+ }
+ },
+ "RESULTADO ANTES DO IRPJ E DA CSLL - ATIVIDADE RURAL": {
+ "PARTICIPA\u00c7\u00d5ES": {
+ "PARTICIPA\u00c7\u00d5ES NOS LUCROS": {
+ "OUTRAS PARTICIPA\u00c7\u00d5ES": {
+ "(-) Outras": {},
+ "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias": {},
+ "(-) Participa\u00e7\u00f5es de Deb\u00eantures": {}
+ },
+ "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS": {
+ "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados": {},
+ "(-) Outras Participa\u00e7\u00f5es de Empregados": {},
+ "(-) Participa\u00e7\u00f5es de Empregados": {}
+ }
+ }
+ },
+ "RESULTADO OPERACIONAL DA ATIVIDADE RURAL": {
+ "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS": {
+ "CUSTO DOS PRODUTOS DA ATIVIDADE RURAL VENDIDOS": {
+ "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO": {},
+ "Custo dos Produtos Vendidos da Atividade Rural": {}
+ }
+ },
+ "DESPESAS OPERACIONAIS": {
+ "DESPESAS OPERACIONAIS DA ATIVIDADE RURAL": {
+ "Alimenta\u00e7\u00e3o do Trabalhador": {},
+ "Alugu\u00e9is": {},
+ "Arrendamento Mercantil": {},
+ "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": {},
+ "Bens de Natureza Permanente Deduzidos como Despesa": {},
+ "CPMF": {},
+ "Cofins": {},
+ "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": {},
+ "Demais Provis\u00f5es": {},
+ "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {},
+ "Despesas com viagens, di\u00e1rias e ajusta de custo": {},
+ "Doa\u00e7\u00f5es a Entidades Civis": {},
+ "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)": {},
+ "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {},
+ "Encargos Sociais - Previd\u00eancia Social": {},
+ "Encargos Sociais \u2013 FGTS": {},
+ "Encargos Sociais \u2013 Outros": {},
+ "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {},
+ "Fundo de Aposentadoria Programada Individual de Empregados": {},
+ "Gratifica\u00e7\u00f5es a Administradores": {},
+ "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
+ "Multas": {},
+ "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": {},
+ "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
+ "Outras Despesas Operacionais": {},
+ "Outros Gastos com Pessoal": {},
+ "PIS/Pasep": {},
+ "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito": {},
+ "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas": {},
+ "Plano de Previd\u00eancia Privada de Empregados": {},
+ "Planos de Poupan\u00e7a e Investimentos de Empregados": {},
+ "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {},
+ "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
+ "Propaganda, Publicidade e Patroc\u00ednio": {},
+ "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)": {},
+ "Provis\u00e3o para Perda de Estoque": {},
+ "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": {},
+ "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o": {},
+ "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
+ "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
+ "Servi\u00e7os Prestados por Cooperativa de Trabalho": {}
+ }
+ },
+ "OUTRAS DESPESAS OPERACIONAIS": {
+ "OUTRAS DESPESAS OPERACIONAIS": {
+ "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {},
+ "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
+ "(-) Contrapartida dos Ajustes ao Valor Presente": {},
+ "(-) Contrapartida dos ajustes de valor do imobilizado e intang\u00edvel": {},
+ "(-) Juros sobre o Capital Pr\u00f3prio": {},
+ "(-) Outras Despesas Financeiras": {},
+ "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
+ "(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {},
+ "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": {},
+ "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
+ "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
+ "(-) Resultados Negativos em SCP": {},
+ "(-) Varia\u00e7\u00f5es Cambiais Passivas": {}
+ }
+ },
+ "OUTRAS RECEITAS OPERACIONAIS": {
+ "OUTRAS RECEITAS OPERACIONAIS": {
+ "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {},
+ "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
+ "Contrapartida dos Ajustes ao Valor Presente": {},
+ "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {},
+ "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
+ "Ganhos em Opera\u00e7\u00f5es Day-Trade": {},
+ "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
+ "Outras Receitas Financeiras": {},
+ "Outras Receitas Operacionais": {},
+ "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures": {},
+ "Receitas de Juros sobre o Capital Pr\u00f3prio": {},
+ "Rendimentos e Ganhos de Capital Auferidos no Exterior": {},
+ "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
+ "Resultados Positivos em SCP": {},
+ "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {},
+ "Varia\u00e7\u00f5es Cambiais Ativas": {}
+ }
+ },
+ "RECEITA OPERACIONAL L\u00cdQUIDA DA ATIVIDADE RURAL": {
+ "DEDU\u00c7\u00d5ES DA RECEITA BRUTA": {
+ "(-) Cofins": {},
+ "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os": {},
+ "(-) ICMS": {},
+ "(-) ISS": {},
+ "(-) PIS/Pasep": {},
+ "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais": {}
+ },
+ "RECEITA BRUTA DA ATIVIDADE RURAL": {
+ "Receita da Atividade Rural": {}
+ }
+ }
+ }
+ },
+ "RESULTADO L\u00cdQUIDO DO PER\u00cdODO ANTES DO IRPJ E DA CSLL - ATIVIDADE GERAL": {
+ "OUTRAS RECEITAS E OUTRAS DESPESAS": {
+ "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": {
+ "DESPESAS N\u00c3O OPERACIONAIS": {
+ "(-) Outras Despesas N\u00e3o Operacionais": {},
+ "(-) Perdas de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido": {},
+ "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados": {}
+ },
+ "RECEITAS N\u00c3O OPERACIONAIS": {
+ "Ganhos de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido": {},
+ "Outras Receitas N\u00e3o Operacionais": {},
+ "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente": {}
+ }
+ }
+ },
+ "PARTICIPA\u00c7\u00d5ES": {
+ "PARTICIPA\u00c7\u00d5ES NOS LUCROS": {
+ "OUTRAS PARTICIPA\u00c7\u00d5ES": {
+ "(-) Outras": {},
+ "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias": {},
+ "(-) Participa\u00e7\u00f5es de Deb\u00eantures": {}
+ },
+ "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS": {
+ "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados": {},
+ "(-) Outras Participa\u00e7\u00f5es de Empregados": {},
+ "(-) Participa\u00e7\u00f5es de Empregados": {}
+ }
+ }
+ },
+ "RESULTADO OPERACIONAL": {
+ "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS": {
+ "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO": {},
+ "CUSTO DAS MERCADORIAS REVENDIDAS": {
+ "Custo das Mercadorias Revendidas": {},
+ "Custo dos Servi\u00e7os Vendidos": {}
+ },
+ "CUSTO DAS UNIDADES IMOBILI\u00c1RIAS VENDIDAS": {
+ "Custo das Unidades Imobili\u00e1rias Vendidas": {}
+ },
+ "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA VENDIDOS": {
+ "Custo dos Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria Vendidos": {}
+ }
+ },
+ "DESPESAS OPERACIONAIS": {
+ "DESPESAS OPERACIONAIS DAS ATIVIDADES EM GERAL": {
+ "Alimenta\u00e7\u00e3o do Trabalhador": {},
+ "Alugu\u00e9is": {},
+ "Arrendamento Mercantil": {},
+ "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": {},
+ "Bens de Natureza Permanente Deduzidos como Despesa": {},
+ "CPMF": {},
+ "Cofins": {},
+ "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": {},
+ "Demais Provis\u00f5es": {},
+ "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {},
+ "Despesas com viagens, di\u00e1rias e ajusta de custo": {},
+ "Doa\u00e7\u00f5es a Entidades Civis": {},
+ "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei n\u00ba 9.249/1995, art.13, \u00a7 2\u00ba)": {},
+ "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {},
+ "Encargos Sociais \u2013 FGTS": {},
+ "Encargos Sociais \u2013 Outros": {},
+ "Encargos Sociais \u2013 Previd\u00eancia Social": {},
+ "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {},
+ "Fundo de Aposentadoria Programada Individual de Empregados": {},
+ "Gratifica\u00e7\u00f5es a Administradores": {},
+ "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
+ "Multas": {},
+ "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": {},
+ "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
+ "Outras Despesas Operacionais": {},
+ "Outros Gastos com Pessoal": {},
+ "PIS/Pasep": {},
+ "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito": {},
+ "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas": {},
+ "Plano de Previd\u00eancia Privada de Empregados": {},
+ "Planos de Poupan\u00e7a e Investimentos de Empregados": {},
+ "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {},
+ "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
+ "Propaganda, Publicidade e Patroc\u00ednio": {},
+ "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)": {},
+ "Provis\u00e3o para Perda de Estoque": {},
+ "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": {},
+ "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o": {},
+ "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
+ "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
+ "Servi\u00e7os Prestados por Cooperativa de Trabalho": {}
+ }
+ },
+ "OUTRAS DESPESAS OPERACIONAIS": {
+ "OUTRAS DESPESAS OPERACIONAIS": {
+ "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {},
+ "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
+ "(-) Contrapartida dos Ajustes ao Valor Presente": {},
+ "(-) Contrapartida dos Ajustes de Valor do Imobilizado e Intang\u00edvel": {},
+ "(-) Juros sobre o Capital Pr\u00f3prio": {},
+ "(-) Outras Despesas Financeiras": {},
+ "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
+ "(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {},
+ "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": {},
+ "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
+ "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
+ "(-) Resultados Negativos em SCP": {},
+ "(-) Varia\u00e7\u00f5es Cambiais Passivas": {}
+ }
+ },
+ "OUTRAS RECEITAS OPERACIONAIS": {
+ "OUTRAS RECEITAS OPERACIONAIS": {
+ "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {},
+ "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
+ "Contrapartida dos Ajustes ao Valor Presente": {},
+ "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {},
+ "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
+ "Ganhos em Opera\u00e7\u00f5es Day-Trade": {},
+ "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
+ "Outras Receitas Financeiras": {},
+ "Outras Receitas Operacionais": {},
+ "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures": {},
+ "Receitas de Juros sobre o Capital Pr\u00f3prio": {},
+ "Rendimentos e Ganhos de Capital Auferidos no Exterior": {},
+ "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
+ "Resultados Positivos em SCP": {},
+ "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {},
+ "Varia\u00e7\u00f5es Cambiais Ativas": {}
+ }
+ },
+ "RECEITA LIQUIDA": {
+ "DEDU\u00c7\u00d5ES DA RECEITA BRUTA": {
+ "(-) Cofins": {},
+ "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os": {},
+ "(-) ICMS": {},
+ "(-) ISS": {},
+ "(-) PIS/Pasep": {},
+ "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais": {}
+ },
+ "RECEITA BRUTA": {
+ "Outras": {},
+ "Receita da Presta\u00e7\u00e3o de Servi\u00e7os \u2013 Mercado Interno": {},
+ "Receita da Revenda de Mercadorias no Mercado Interno": {},
+ "Receita da Venda no Mercado Interno de Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria": {},
+ "Receita das Unidades Imobili\u00e1rias Vendidas": {},
+ "Receita de Exporta\u00e7\u00e3o Direta de Mercadorias e Produtos": {},
+ "Receita de Exporta\u00e7\u00e3o de Servi\u00e7os": {},
+ "Receita de Loca\u00e7\u00e3o de Bens M\u00f3veis e Im\u00f3veis": {},
+ "Receita de Vendas de Mercadorias e Produtos a Comercial Exportadora com Fim Espec\u00edfico de Exporta\u00e7\u00e3o": {}
+ }
+ }
+ }
+ }
+ },
+ "SUPER\u00c1VIT/D\u00c9FICIT L\u00cdQUIDO DO PER\u00cdODO": {
+ "OUTRAS RECEITAS E DESPESAS": {
+ "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": {
+ "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": {
+ "DESPESAS N\u00c3O OPERACIONAIS": {
+ "(-) Outras Despesas N\u00e3o Operacionais": {},
+ "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados": {}
+ },
+ "RECEITAS N\u00c3O OPERACIONAIS": {
+ "Outras Receitas N\u00e3o Operacionais": {},
+ "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente.": {}
+ }
+ }
+ }
+ },
+ "RESULTADO OPERACIONAL": {
+ "CUSTO DOS PRODUTOS E SERVI\u00c7OS VENDIDOS": {
+ "CUSTO DOS PRODUTOS VENDIDOS": {
+ "CUSTO DOS PRODUTOS VENDIDOS PARA AS DEMAIS ATIVIDADES": {
+ "Custos dos Produtos Vendidos em Geral": {},
+ "Outros Custos": {}
+ },
+ "CUSTO DOS PRODUTOS VENDIDOS PARA ASSIST\u00caNCIA SOCIAL": {
+ "Custos dos Produtos para Assist\u00eancia Social - Gratuidades": {},
+ "Custos dos Produtos para Assist\u00eancia Social - Vendidos": {},
+ "Outras": {}
+ },
+ "CUSTO DOS PRODUTOS VENDIDOS PARA EDUCA\u00c7\u00c3O": {
+ "Custos dos Produtos para Educa\u00e7\u00e3o - Gratuidades": {},
+ "Custos dos Produtos para Educa\u00e7\u00e3o - Vendidos": {},
+ "Outros Custos": {}
+ },
+ "CUSTO DOS PRODUTOS VENDIDOS PARA SA\u00daDE": {
+ "Custos dos Produtos para Sa\u00fade - Gratuidades": {},
+ "Custos dos Produtos para Sa\u00fade \u2013 Vendidos": {},
+ "Outros Custos": {}
+ }
+ },
+ "CUSTO DOS SERVI\u00c7OS PRESTADOS": {
+ "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA AS DEMAIS ATIVIDADES": {
+ "Custo dos Servi\u00e7os Prestados em Geral": {},
+ "Outros Custos": {}
+ },
+ "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA ASSIST\u00caNCIA SOCIAL": {
+ "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias": {},
+ "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": {},
+ "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
+ "Custo dos Servi\u00e7os Prestados a Gratuidade": {},
+ "Custo dos Servi\u00e7os Prestados a Pacientes Particulares": {},
+ "Outros Custos": {}
+ },
+ "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA EDUCA\u00c7\u00c3O": {
+ "Custo dos Servi\u00e7os Prestados a Alunos N\u00e3o Bolsistas": {},
+ "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias (Exceto PROUNI)": {},
+ "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": {},
+ "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
+ "Custo dos Servi\u00e7os Prestados a Gratuidade": {},
+ "Custo dos Servi\u00e7os Prestados ao PROUNI": {},
+ "Outros Custos": {}
+ },
+ "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA SA\u00daDE": {
+ "Custo dos Servi\u00e7os Prestados a Conv\u00eanios SUS": {},
+ "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias": {},
+ "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": {},
+ "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
+ "Custo dos Servi\u00e7os Prestados a Gratuidade": {},
+ "Custo dos Servi\u00e7os Prestados a Pacientes Particulares": {},
+ "Outros Custos": {}
+ }
+ }
+ },
+ "DESPESAS OPERACIONAIS": {
+ "DESPESAS OPERACIONAIS": {
+ "DESPESAS OPERACIONAIS": {
+ "Alugu\u00e9is": {},
+ "Arrendamento Mercantil": {},
+ "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica, Medicamentos, Aparelhos Ortop\u00e9dicos e Similares": {},
+ "COFINS": {},
+ "CPMF": {},
+ "CSLL": {},
+ "Contribui\u00e7\u00f5es Previdenci\u00e1rias Patronais": {},
+ "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto as citadas acima.": {},
+ "Demais Provis\u00f5es": {},
+ "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {},
+ "Doa\u00e7\u00f5es a Entidades Civis": {},
+ "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)": {},
+ "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {},
+ "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {},
+ "FGTS (sem indeniza\u00e7\u00e3o 40%)": {},
+ "Indeniza\u00e7\u00f5es Trabalhistas": {},
+ "Multas": {},
+ "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
+ "Outras Despesas Operacionais": {},
+ "PIS/PASEP": {},
+ "Presta\u00e7\u00e3o de Servi\u00e7o por Pessoa Jur\u00eddica": {},
+ "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
+ "Propaganda e Publicidade": {},
+ "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": {},
+ "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o/Fiscal": {},
+ "Remunera\u00e7\u00f5es a Empregados": {},
+ "Repasses para Outras Entidades (Sindicatos/Federa\u00e7\u00f5es/Confedera\u00e7\u00f5es)": {}
+ }
+ }
+ },
+ "OUTRAS DESPESAS OPERACIONAIS": {
+ "OUTRAS DESPESAS OPERACIONAIS": {
+ "OUTRAS DESPESAS OPERACIONAIS": {
+ "(-) Outras Despesas de Aplica\u00e7\u00f5es": {},
+ "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
+ "(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {},
+ "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": {},
+ "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
+ "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
+ "(-) Varia\u00e7\u00f5es Cambiais Passivas": {},
+ "Outras Despesas Operacionais": {}
+ }
+ }
+ },
+ "OUTRAS RECEITAS OPERACIONAIS": {
+ "OUTRAS RECEITAS OPERACIONAIS": {
+ "OUTRAS RECEITAS OPERACIONAIS": {
+ "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
+ "Ganhos em Opera\u00e7\u00f5es Day-Trade": {},
+ "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
+ "Outras": {},
+ "Outras Receitas Operacionais": {},
+ "Outras Receitas de Aplica\u00e7\u00f5es Financeiras": {},
+ "Rendimentos e Ganhos de Capital Auferidos no Exterior": {},
+ "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
+ "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {},
+ "Varia\u00e7\u00f5es Cambiais Ativas": {}
+ }
+ }
+ },
+ "RECEITA OPERACIONAL L\u00cdQUIDA": {
+ "RECEITA BRUTA": {
+ "DEDU\u00c7\u00d5ES DA RECEITA BRUTA": {
+ "(-) Devolu\u00e7\u00f5es e Descontos Incondicionais": {},
+ "(-) Vendas Canceladas": {},
+ "Outras": {}
+ },
+ "RECEITA DE PRESTA\u00c7\u00c3O DOS SERVI\u00c7OS": {
+ "Contribui\u00e7\u00f5es": {},
+ "Doa\u00e7\u00f5es": {},
+ "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
+ "Outras": {},
+ "Servi\u00e7os Educacionais": {}
+ },
+ "RECEITA DE SERVI\u00c7OS DE SA\u00daDE": {
+ "Contribui\u00e7\u00f5es": {},
+ "Conv\u00eanios \u2013 Outros": {},
+ "Conv\u00eanios \u2013 SUS": {},
+ "Doa\u00e7\u00f5es": {},
+ "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
+ "Outras": {},
+ "Pacientes Particulares": {}
+ },
+ "RECEITA DE VENDA DE PRODUTOS": {
+ "Da atividade de Assist\u00eancia Social": {},
+ "Da atividade de Educa\u00e7\u00e3o": {},
+ "Da atividade de Sa\u00fade": {},
+ "Outras": {}
+ },
+ "RECEITAS DE OUTRAS ATIVIDADES": {
+ "Contribui\u00e7\u00f5es Confederativas/Associativas": {},
+ "Contribui\u00e7\u00f5es Sindicais": {},
+ "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es": {},
+ "Mensalidades": {},
+ "Outras": {},
+ "Outras Contribui\u00e7\u00f5es": {}
+ },
+ "RECEITAS DE SERVI\u00c7OS DE ASSIST\u00caNCIA SOCIAL": {
+ "Contribui\u00e7\u00f5es": {},
+ "Conv\u00eanios - Outros": {},
+ "Doa\u00e7\u00f5es": {},
+ "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
+ "Outras": {},
+ "Pacientes Particulares": {}
+ }
+ }
+ }
+ }
+ },
+ "name": "Plano de Contas",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ca_ca_en_chart_template_en.json b/erpnext/accounts/doctype/account/chart_of_accounts/ca_ca_en_chart_template_en.json
new file mode 100644
index 0000000..7d2941d
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/ca_ca_en_chart_template_en.json
@@ -0,0 +1,167 @@
+{
+ "country_code": "ca",
+ "name": "Canada - Chart of Accounts for english-speaking provinces",
+ "tree": {
+ "ASSETS": {
+ "CURRENT ASSETS": {
+ "ACCOUNTS RECEIVABLES": {
+ "ALLOWANCE FOR DOUBTFUL ACCOUNTS": {},
+ "Customers Account": {
+ "account_type": "Receivable"
+ }
+ },
+ "CASH": {},
+ "CERTIFICATES OF DEPOSITS": {},
+ "INVESTMENTS HELD FOR TRADING": {},
+ "PREPAID EXPENSES": {},
+ "STOCKS": {
+ "Stock Delivered But Not Billed": {},
+ "Stock In Hand": {}
+ },
+ "TAXES RECEIVABLES": {
+ "GST receivable": {
+ "account_type": "Receivable"
+ },
+ "HST receivable": {
+ "HST receivable - 13%": {
+ "account_type": "Receivable"
+ },
+ "HST receivable - 14%": {
+ "account_type": "Receivable"
+ },
+ "HST receivable - 15%": {
+ "account_type": "Receivable"
+ }
+ },
+ "PST/QST receivable": {
+ "account_type": "Receivable"
+ }
+ },
+ "TREASURY OR TREASURY EQUIVALENTS": {}
+ },
+ "NON-CURRENT ASSETS": {
+ "INTANGIBLE ASSETS": {
+ "PATENTS, TRADEMARKS AND COPYRIGHTS": {}
+ },
+ "INVESTMENTS AVAILABLE FOR SALE": {},
+ "TANGIBLE ASSETS": {
+ "ACCUMULATED DEPRECIATIONS": {}
+ }
+ }
+ },
+ "EQUITY": {
+ "CONTRIBUTED SURPLUS": {},
+ "DIVIDENDS": {},
+ "PREMIUMS": {},
+ "RETAINED EARNINGS": {},
+ "SHARE CAPITAL": {},
+ "TRANSLATION ADJUSTMENTS": {}
+ },
+ "EXPENSES": {
+ "NON-OPERATING EXPENSES": {
+ "INTERESTS EXPENSES": {},
+ "OTHER NON-OPERATING EXPENSES": {}
+ },
+ "OPERATING EXPENSES": {
+ "COST OF GOODS SOLD": {
+ "Inside Purchases": {},
+ "International Purchases": {},
+ "Purchases in harmonized provinces": {},
+ "Purchases in non-harmonized provinces": {}
+ },
+ "GENERAL EXPENSES": {},
+ "LABOUR EXPENSES": {
+ "Annuities": {},
+ "Employment Insurance": {},
+ "Federal Income Tax": {},
+ "Health Services Fund": {},
+ "Holidays": {},
+ "Labour Health and Safety": {},
+ "Labour Standards": {},
+ "Parental Insurance": {},
+ "Provincial Income Tax": {},
+ "Salaries, wages and commissions": {}
+ },
+ "OTHER OPERATING EXPENSES": {},
+ "RESEARCH AND DEVELOPMENT EXPENSES": {},
+ "SALES EXPENSES": {}
+ }
+ },
+ "INCOMES": {
+ "NON-OPERATING INCOMES": {
+ "INTERESTS": {},
+ "OTHER NON-OPERATING INCOMES": {}
+ },
+ "OPERATING INCOMES": {
+ "Harmonized Provinces Sales": {},
+ "Inside Sales": {},
+ "International Sales": {},
+ "Non-Harmonized Provinces Sales": {},
+ "OTHER OPERATING INCOMES": {}
+ }
+ },
+ "LIABILITIES": {
+ "CURRENT LIABILITIES": {
+ "ACCOUNTS PAYABLES": {
+ "Suppliers Account": {
+ "account_type": "Payable"
+ }
+ },
+ "CURRENT FINANCIAL DEBTS": {},
+ "LABOUR TAXES TO PAY": {
+ "CANADIAN REVENU AGENCY": {
+ "EMPLOYMENT INSURANCE TO PAY": {
+ "EI - Employees Contribution": {},
+ "EI - Employer Contribution": {}
+ },
+ "Federal Income Tax": {}
+ },
+ "PROVINCIAL REVENU AGENCY": {
+ "ANNUITIES TO PAY": {
+ "Annuities - Employees Contribution": {},
+ "Annuities - Employer Contribution": {}
+ },
+ "Health Services Fund to pay": {},
+ "Labour Health and Safety to pay": {},
+ "Labour Standards to pay": {},
+ "PARENTAL INSURANCE PLAN TO PAY": {
+ "PAP - Employee Contribution": {},
+ "PAP - Employer Contribution": {}
+ },
+ "Provincial Income Tax": {}
+ }
+ },
+ "LIABILITIES ASSETS HELD FOR TRANSFER": {
+ "Stock Received But Not Billed": {}
+ },
+ "OTHER ACCOUNTS PAYABLES": {},
+ "STOCK LIABILITIES": {},
+ "TAXES PAYABLES": {
+ "GST to pay": {
+ "account_type": "Payable"
+ },
+ "HST to pay": {
+ "HST to pay - 13%": {
+ "account_type": "Payable"
+ },
+ "HST to pay - 14%": {
+ "account_type": "Payable"
+ },
+ "HST to pay - 15%": {
+ "account_type": "Payable"
+ }
+ },
+ "PST/QST to pay": {
+ "account_type": "Payable"
+ }
+ }
+ },
+ "NON-CURRENT LIABILITIES": {
+ "DEFERRED TAXES": {},
+ "NON-CURRENT FINANCIAL DEBTS": {},
+ "OTHER NON-CURRENT LIABILITIES": {},
+ "PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES": {}
+ }
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ca_ca_fr_chart_template_fr.json b/erpnext/accounts/doctype/account/chart_of_accounts/ca_ca_fr_chart_template_fr.json
new file mode 100644
index 0000000..fdaa238
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/ca_ca_fr_chart_template_fr.json
@@ -0,0 +1,149 @@
+{
+ "country_code": "ca",
+ "name": "Canada - Plan comptable pour les provinces francophones",
+ "tree": {
+ "ACTIF": {
+ "ACTIFS COURANTS": {
+ "CERTIFICATS DE D\u00c9P\u00d4TS": {},
+ "COMPTES CLIENTS": {
+ "Comptes clients": {
+ "account_type": "Receivable"
+ },
+ "PROVISION POUR CR\u00c9ANCES DOUTEUSES": {}
+ },
+ "ENCAISSE": {},
+ "FRAIS PAY\u00c9S D'AVANCE": {},
+ "IMP\u00d4TS \u00c0 RECEVOIR": {
+ "TPS \u00e0 recevoir": {},
+ "TVH \u00e0 recevoir": {
+ "TVH \u00e0 recevoir - 13%": {},
+ "TVH \u00e0 recevoir - 14%": {},
+ "TVH \u00e0 recevoir - 15%": {}
+ },
+ "TVP/TVQ \u00e0 recevoir": {}
+ },
+ "PLACEMENTS D\u00c9TENUS \u00c0 DES FINS DE TRANSACTION": {},
+ "STOCKS": {
+ "Stock": {},
+ "Stock exp\u00e9di\u00e9 non-factur\u00e9": {}
+ },
+ "TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE": {}
+ },
+ "ACTIFS NON-COURANTS": {
+ "IMMOBILISATIONS CORPORELLES": {
+ "AMORTISSEMENTS CUMUL\u00c9S": {}
+ },
+ "IMMOBILISATIONS INCORPORELLES": {
+ "BREVETS, MARQUES DE COMMERCE ET DROITS D'AUTEURS": {}
+ },
+ "PLACEMENTS DISPONIBLES \u00c0 LA VENTE": {}
+ }
+ },
+ "CAPITAUX PROPRES": {
+ "AUTRES \u00c9L\u00c9MENTS DU R\u00c9SULTAT GLOBAL": {},
+ "B\u00c9N\u00c9FICES NON R\u00c9PARTIS": {},
+ "CAPITAL-ACTIONS": {},
+ "DIVIDENDES": {},
+ "PRIMES": {},
+ "SURPLUS D'APPORT": {},
+ "\u00c9CARTS DE CONVERSION": {}
+ },
+ "CHARGES": {
+ "CHARGES D'EXPLOITATION": {
+ "AUTRES FRAIS D'EXPLOITATION": {},
+ "CO\u00dbT DES PRODUITS VENDUS": {
+ "Achats": {},
+ "Achats dans des provinces harmonis\u00e9es": {},
+ "Achats dans des provinces non-harmonis\u00e9es": {},
+ "Achats \u00e0 l'\u00e9tranger": {}
+ },
+ "FRAIS DE RECHERCHE ET D\u00c9VELOPPEMENT": {},
+ "FRAIS G\u00c9N\u00c9RAUX": {},
+ "FRAIS SUR VENTE": {},
+ "SALAIRES ET CHARGES SOCIALES": {
+ "Assurance Emploi": {},
+ "Assurance parentale": {},
+ "Fonds des services de sant\u00e9": {},
+ "Imp\u00f4t f\u00e9d\u00e9ral": {},
+ "Imp\u00f4t provincial": {},
+ "Normes du travail": {},
+ "Rentes": {},
+ "Salaires": {},
+ "Sant\u00e9 et s\u00e9curit\u00e9 au travail": {},
+ "Vacances": {}
+ }
+ },
+ "FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION": {
+ "AUTRES FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION": {},
+ "INT\u00c9R\u00caTS D\u00c9BITEURS": {}
+ }
+ },
+ "PASSIF": {
+ "PASSIFS COURANTS": {
+ "AUTRES COMPTES CR\u00c9DITEURS": {},
+ "DETTES FINANCI\u00c8RES COURANTES": {},
+ "FOURNISSEURS ET COMPTES RATTACH\u00c9S": {
+ "Comptes fournisseurs": {
+ "account_type": "Payable"
+ }
+ },
+ "IMP\u00d4TS LI\u00c9S AUX SALAIRES \u00c0 PAYER": {
+ "AGENCE DU REVENU DU CANADA": {
+ "ASSURANCE EMPLOI \u00c0 PAYER": {
+ "AE - Contribution de l'employeur": {},
+ "AE - Contribution des employ\u00e9s": {}
+ },
+ "Imp\u00f4t f\u00e9d\u00e9ral sur les revenus": {}
+ },
+ "AGENCE DU REVENU PROVINCIAL": {
+ "ASSURANCE PARENTALE \u00c0 PAYER": {
+ "AP - Contribution de l'employeur": {},
+ "AP - Contribution des employ\u00e9s": {}
+ },
+ "Fond des Services de Sant\u00e9 \u00e0 payer": {},
+ "Imp\u00f4t provincial sur les revenus": {},
+ "Normes du Travail \u00e0 payer": {},
+ "RENTES \u00c0 PAYER": {
+ "Rentes - Contribution de l'employeur": {},
+ "Rentes - Contribution des employ\u00e9s": {}
+ },
+ "Sant\u00e9 et S\u00e9curit\u00e9 au Travail \u00e0 payer": {}
+ }
+ },
+ "IMP\u00d4TS \u00c0 PAYER": {
+ "TPS \u00e0 payer": {},
+ "TVH \u00e0 payer": {
+ "TVH \u00e0 payer - 13%": {},
+ "TVH \u00e0 payer - 14%": {},
+ "TVH \u00e0 payer - 15%": {}
+ },
+ "TVP/TVQ \u00e0 payer": {}
+ },
+ "PASSIFS DE STOCK": {
+ "Stock re\u00e7u non factur\u00e9": {}
+ },
+ "PASSIFS LI\u00c9S AUX ACTIFS D\u00c9TENUS EN VUE DE LEUR CESSION": {}
+ },
+ "PASSIFS NON-COURANTS": {
+ "AUTRES PASSIFS NON-COURANTS": {},
+ "DETTES FINANCI\u00c8RES NON-COURANTES": {},
+ "IMP\u00d4TS DIFF\u00c9R\u00c9S": {},
+ "PROVISIONS POUR RETRAITES ET AUTRES AVANTAGES POST\u00c9RIEURS \u00c0 L'EMPLOI": {}
+ }
+ },
+ "PRODUITS": {
+ "PRODUITS D'EXPLOITATION": {
+ "AUTRES PRODUITS D'EXPLOITATION": {},
+ "Ventes": {},
+ "Ventes avec des provinces harmonis\u00e9es": {},
+ "Ventes avec des provinces non-harmonis\u00e9es": {},
+ "Ventes \u00e0 l'\u00e9tranger": {}
+ },
+ "PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION": {
+ "AUTRES PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION": {},
+ "INT\u00c9R\u00caTS": {}
+ }
+ },
+ "name": "Account Chart CA FR"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ch_l10nch_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/ch_l10nch_chart_template.json
new file mode 100644
index 0000000..34cad3d
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/ch_l10nch_chart_template.json
@@ -0,0 +1,1998 @@
+{
+ "country_code": "ch",
+ "name": "Plan comptable STERCHI",
+ "tree": {
+ "Bilan": {
+ "Actif": {
+ "Actifs circulants": {
+ "Actifs de r\u00e9gularisation": {
+ "Actifs de r\u00e9gularisation (Actifs transitoires)": {
+ "Charges constat\u00e9es d'avance": {},
+ "Produits \u00e0 recevoir": {}
+ }
+ },
+ "Cr\u00e9ances": {
+ "Autres cr\u00e9ances \u00e0 court terme": {
+ "Autres cr\u00e9ances \u00e0 court terme": {
+ "Acomptes aux fournisseurs": {},
+ "Cautionnements en esp\u00e8ces": {},
+ "Compte courant de primes": {},
+ "Cr\u00e9ances envers des soci\u00e9t\u00e9s de virement": {},
+ "Effets \u00e0 recevoir, pas de remise \u00e0 l'escompte": {},
+ "Provisions pertes s/autres cr\u00e9ances \u00e0 court terme": {}
+ },
+ "Autres cr\u00e9ances \u00e0 court terme envers actionnaires": {
+ "Cr\u00e9ances d'emprunt envers l'actionnaire X": {},
+ "Cr\u00e9ances d'emprunt envers l'actionnaire Y": {},
+ "Provisions pertes s/autres cr\u00e9ances actionnaires": {}
+ },
+ "Autres cr\u00e9ances \u00e0 court terme envers des soci\u00e9t\u00e9s du groupe": {
+ "Cr\u00e9ances d'emprunt envers la filiale A": {},
+ "Cr\u00e9ances d'emprunt envers la filiale B": {},
+ "Provisions pertes s/autres cr\u00e9ances envers soci\u00e9t\u00e9": {}
+ },
+ "Autres cr\u00e9ances \u00e0 court terme envers des tiers": {
+ "Avances de frais": {},
+ "Avances \u00e0 court terme": {},
+ "Cr\u00e9ances d'emprunt \u00e0 court terme": {},
+ "Provisions pertes s/autres cr\u00e9ances envers tiers": {}
+ },
+ "Capital-actions non lib\u00e9r\u00e9": {
+ "Capital-actions non lib\u00e9r\u00e9, r\u00e9clam\u00e9": {}
+ },
+ "Cr\u00e9ances envers des institutions publiques": {
+ "Cr\u00e9ances envers l'administration des douanes": {},
+ "Cr\u00e9ances envers la CNA": {},
+ "Imp\u00f4t anticip\u00e9 \u00e0 r\u00e9cup\u00e9rer": {},
+ "TVA: d\u00e9ductible s/achats de mati\u00e8res et services": {},
+ "TVA: d\u00e9ductible s/investissement et autres charges": {}
+ }
+ },
+ "Cr\u00e9ances r\u00e9sultant de vente et de prestations de services (d\u00e9biteurs-clients)": {
+ "Cr\u00e9ances r\u00e9sultant prestations envers actionnaires": {
+ "Cr\u00e9ances envers l'actionnaire X": {
+ "account_type": "Receivable"
+ },
+ "Cr\u00e9ances envers l'actionnaire Y": {
+ "account_type": "Receivable"
+ },
+ "Provisions pertes s/cr\u00e9ances envers actionnaires": {}
+ },
+ "Cr\u00e9ances r\u00e9sultant prestations envers des soci\u00e9t\u00e9s du groupe": {
+ "Cr\u00e9ances envers la filiale A": {
+ "account_type": "Receivable"
+ },
+ "Cr\u00e9ances envers la filiale B": {
+ "account_type": "Receivable"
+ },
+ "Provisions pertes s/cr\u00e9ances envers des soci\u00e9t\u00e9s du groupe": {}
+ },
+ "Cr\u00e9ances r\u00e9sultant prestations envers des tiers": {
+ "Cr\u00e9ances envers des tiers suisses": {
+ "account_type": "Receivable"
+ },
+ "Cr\u00e9ances envers des tiers \u00e9trangers": {
+ "account_type": "Receivable"
+ },
+ "Ducroire": {}
+ }
+ }
+ },
+ "Liquidit\u00e9s et titres": {
+ "Autres placements \u00e0 court terme": {
+ "Actions propres (r\u00e9alisables \u00e0 court terme)": {
+ "account_type": "Cash"
+ },
+ "Correction valeur s/actions propres": {
+ "account_type": "Cash"
+ },
+ "Correction valeur s/autres placements court terme": {
+ "account_type": "Cash"
+ },
+ "Instruments financiers d\u00e9riv\u00e9s": {
+ "account_type": "Cash"
+ }
+ },
+ "Avoirs \u00e0 court terme": {
+ "Placement fiduciaires en devises": {
+ "account_type": "Cash"
+ },
+ "Placements fiduciaires": {
+ "account_type": "Cash"
+ },
+ "Placements fixes": {
+ "account_type": "Cash"
+ },
+ "Provision pour pertes s/avoirs \u00e0 court terme": {
+ "account_type": "Cash"
+ }
+ },
+ "Banques": {
+ "Compte courant exploitation accessoire": {
+ "account_type": "Cash"
+ },
+ "Compte courant exploitation principale": {
+ "account_type": "Cash"
+ },
+ "Compte d'\u00e9pargne": {
+ "account_type": "Cash"
+ },
+ "Compte de placement": {
+ "account_type": "Cash"
+ },
+ "Compte en devise B": {
+ "account_type": "Cash"
+ },
+ "Compte en devise EUR": {
+ "account_type": "Cash"
+ },
+ "Provisions risques de change s/comptes en devises": {
+ "account_type": "Cash"
+ }
+ },
+ "Caisse": {
+ "Caisse auxiliaire": {
+ "account_type": "Cash"
+ },
+ "Caisse principale": {
+ "account_type": "Cash"
+ },
+ "Caisse succursale": {
+ "account_type": "Cash"
+ },
+ "Devise A": {
+ "account_type": "Cash"
+ },
+ "Devise B": {
+ "account_type": "Cash"
+ },
+ "Provisions pour risques de change": {
+ "account_type": "Cash"
+ }
+ },
+ "Ch\u00e8ques, effets \u00e0 recevoir": {
+ "Ch\u00e8ques": {
+ "account_type": "Cash"
+ },
+ "Effets \u00e0 recevoir": {
+ "account_type": "Cash"
+ },
+ "Provisions pertes s/ch\u00e8ques et effets \u00e0 recevoir": {
+ "account_type": "Cash"
+ }
+ },
+ "Compte d'attente en monnaie": {
+ "Compte d'attente en monnaie": {
+ "account_type": "Cash"
+ }
+ },
+ "Poste (CCP)": {
+ "Ch\u00e8ques postaux exploitation principale": {
+ "account_type": "Cash"
+ },
+ "Ch\u00e8ques postaux succursale": {
+ "account_type": "Cash"
+ }
+ },
+ "Titres r\u00e9alisables \u00e0 court terme": {
+ "Actions (cot\u00e9es)": {
+ "account_type": "Cash"
+ },
+ "Bons de jouissance (cot\u00e9s)": {
+ "account_type": "Cash"
+ },
+ "Bons de participation (cot\u00e9s)": {
+ "account_type": "Cash"
+ },
+ "Correction valeur s/titres r\u00e9alisables court terme": {
+ "account_type": "Cash"
+ },
+ "Obligations (cot\u00e9es)": {
+ "account_type": "Cash"
+ }
+ }
+ },
+ "Stocks et travaux en cours": {
+ "Marchandises en consignation": {
+ "Marchandises en consignation": {}
+ },
+ "Stocks d'autres approvisionnements": {
+ "Acomptes vers\u00e9s pour autres approvisionnements": {},
+ "Corrections valeur s/stocks d'autres approvision.": {},
+ "Stocks de pi\u00e8ces semi-ouvr\u00e9es": {},
+ "Stocks de pi\u00e8ces termin\u00e9es": {}
+ },
+ "Stocks de marchandises": {
+ "Acomptes vers\u00e9s pour marchandises": {},
+ "Corrections valeur s/stocks de marchandises": {},
+ "Stocks de marchandises A": {},
+ "Stocks de marchandises B": {}
+ },
+ "Stocks de mati\u00e8res auxiliaires et de fournitures": {
+ "Acomptes vers\u00e9s s/mati\u00e8res auxiliaires-fournitures": {},
+ "R\u00e9serve s/marchandises": {},
+ "Stocks": {},
+ "Stocks de fournitures d'exploitation": {},
+ "Stocks de mati\u00e8res auxiliaires": {}
+ },
+ "Stocks de mati\u00e8res premi\u00e8res": {
+ "Acomptes vers\u00e9s pour mati\u00e8res premi\u00e8res": {},
+ "Corrections valeur s/stocks de mati\u00e8res premi\u00e8res": {},
+ "Stocks de mati\u00e8res premi\u00e8res A": {},
+ "Stocks de mati\u00e8res premi\u00e8res B": {}
+ },
+ "Stocks de produits en cours": {
+ "Corrections valeur s/stocks produits en cours": {},
+ "Stocks de produits en cours": {}
+ },
+ "Stocks de produits finis": {
+ "Corrections valeur s/stocks produits finis": {},
+ "Stocks de produits finis": {}
+ },
+ "Stocks de produits semi-ouvr\u00e9s": {
+ "Corrections valeur s/stocks produits semi-ouvr\u00e9s": {},
+ "Stocks de produits semi-ouvr\u00e9s": {}
+ },
+ "Stocks obligatoires": {
+ "Acomptes vers\u00e9s pour stocks obligatoires": {},
+ "R\u00e9serve s/marchandises": {},
+ "Stocks obligatoires": {}
+ }
+ }
+ },
+ "Actifs hors exploitation": {
+ "Actifs hors exploitation": {
+ "Actifs de r\u00e9gularisation": {
+ "Actifs de r\u00e9gularisation": {}
+ },
+ "Charges activ\u00e9es": {
+ "Amortissements cumul\u00e9s s/charges activ\u00e9es": {},
+ "Charges activ\u00e9es": {}
+ },
+ "Cr\u00e9ances \u00e0 court terme": {
+ "Corrections de valeur s/cr\u00e9ances \u00e0 court terme": {},
+ "Cr\u00e9ances \u00e0 court terme": {}
+ },
+ "Immobilisations corporelles immeubles": {
+ "Acomptes pour immobilisations corporelles": {},
+ "Amortissement cumul\u00e9 s/immobilisations corporelles": {},
+ "Biens-fonds non b\u00e2tis": {},
+ "B\u00e2timents d'habitation": {},
+ "Immeubles en propri\u00e9t\u00e9 par \u00e9tage": {}
+ },
+ "Immobilisations corporelles meubles": {
+ "Acomptes pour immobilisations corporelles meubles": {},
+ "Amortissement cumul\u00e9 s/immobilisations corporelles": {},
+ "Machines et appareils": {},
+ "Mobilier et installations": {}
+ },
+ "Immobilisations financi\u00e8res": {
+ "Actions": {},
+ "Corrections de valeur s/immobilisations": {},
+ "Obligations": {}
+ },
+ "Immobilisations incorporelles": {
+ "Amortissement cumul\u00e9 s/immob. incorporelles": {},
+ "Brevets, know-how, recettes de fabrication": {},
+ "Droits de licence, concessions, d'usage, commerce": {},
+ "Droits de propri\u00e9t\u00e9, d'\u00e9dition, conventionnels": {},
+ "Marques commerciales, \u00e9chantillons, mod\u00e8les, plans": {}
+ },
+ "Liquidit\u00e9s et titres": {
+ "Banques": {},
+ "Caisse": {},
+ "Ch\u00e8ques postaux": {},
+ "Corrections de valeur s/liquidit\u00e9s et titres": {}
+ },
+ "Stocks et travaux en cours": {
+ "Acomptes pour stocks": {},
+ "Corrections de valeur s/stocks et travaux en cours": {},
+ "Stocks": {},
+ "Travaux en cours": {}
+ }
+ }
+ },
+ "Actifs immobilis\u00e9s": {
+ "Immobilisation corporelles immeubles": {
+ "Ateliers": {
+ "Acomptes s/ateliers": {},
+ "Amortissement cumul\u00e9 s/ateliers": {},
+ "Ateliers": {},
+ "Terrains": {}
+ },
+ "B\u00e2timents administratifs": {
+ "Acomptes s/b\u00e2timents administratifs": {},
+ "Amortissement cumul\u00e9 s/b\u00e2timents administratifs": {},
+ "B\u00e2timents d'administration": {},
+ "B\u00e2timents de bureau": {},
+ "Terrains": {}
+ },
+ "B\u00e2timents d'exploitation": {
+ "Acomptes s/b\u00e2timents d'exploitation": {},
+ "Amortissement cumul\u00e9 s/b\u00e2timents d'exploitation": {},
+ "B\u00e2timents d'exploitation": {},
+ "Terrains": {}
+ },
+ "B\u00e2timents d'exposition et de vente": {
+ "Acomptes s/b\u00e2timents d'exposition et vente": {},
+ "Amortissement cumul\u00e9 s/b\u00e2timents exposition, vente": {},
+ "Halle de vente": {},
+ "Halles d'exposition": {},
+ "Terrains": {}
+ },
+ "Entrep\u00f4ts": {
+ "Acomptes s/entrep\u00f4ts": {},
+ "Amortissement cumul\u00e9 s/entrep\u00f4ts": {},
+ "Entrep\u00f4ts": {},
+ "Terrains": {}
+ },
+ "Immeubles d'habitation": {
+ "Acomptes s/immeubles d'habitation": {},
+ "Amortissement cumul\u00e9 s/biens-fonds non b\u00e2tis": {},
+ "Maisons d'habitation du personnel": {},
+ "Maisons d'habitations de soci\u00e9t\u00e9s immobili\u00e8res": {},
+ "Terrains": {}
+ },
+ "Usines": {
+ "Acomptes s/usines": {},
+ "Amortissement cumul\u00e9 s/usines": {},
+ "Terrains": {},
+ "Usines": {}
+ }
+ },
+ "Immobilisation corporelles meubles": {
+ "Autres immobilisations corporelles meubles": {
+ "Acomptes s/autres immobilisations corporelles": {},
+ "Amortissement cumul\u00e9 s/immobilisations corporelles": {},
+ "Lingerie et habits de travail": {},
+ "Moules et mod\u00e8les": {}
+ },
+ "Equipements et installations": {
+ "Acomptes s/\u00e9quipements et installations": {},
+ "Amortissement cumul\u00e9 s/\u00e9quipements et installation": {},
+ "Ascenseurs, escaliers roulants": {},
+ "Baraques": {},
+ "Constructions mobili\u00e8res": {},
+ "Conteneurs": {},
+ "R\u00e9servoirs": {},
+ "Voies ferr\u00e9es industrielles": {}
+ },
+ "Installations de stockage": {
+ "Acomptes s/installations de stockage": {},
+ "Amortissement cumul\u00e9 s/installations de stockage": {},
+ "Entrep\u00f4ts \u00e0 hauts rayonnages": {},
+ "Installations de stockage": {}
+ },
+ "Instruments et outillage": {
+ "Acomptes s/instruments et outillage": {},
+ "Amortissement cumul\u00e9 s/instruments et outillage": {},
+ "Instruments et outillage": {}
+ },
+ "Machines de bureau, informatiques, communication": {
+ "Acomptes s/machines, informatique, communication": {},
+ "Amortissement cumul\u00e9 machines, informatique, comm": {},
+ "Appareils \u00e9lectroniques de mesure et de contr\u00f4le": {},
+ "Infrastructures informatiques": {},
+ "Installations de s\u00e9curit\u00e9": {},
+ "Logiciels": {},
+ "Machines de bureau": {},
+ "Syst\u00e8mes de communication": {},
+ "Syst\u00e8mes \u00e0 commande automatique": {}
+ },
+ "Machines et appareils destin\u00e9s \u00e0 la production": {
+ "Acomptes s/machines et appareils de production": {},
+ "Amortissement cumul\u00e9 s/machines et appareils prod.": {},
+ "Cha\u00eenes de production": {},
+ "Machines et appareils": {}
+ },
+ "Mobilier et installations": {
+ "Acomptes sur mobilier et installations": {},
+ "Amortissement cumul\u00e9 sur mobilier et installations": {},
+ "Installations d'ateliers": {},
+ "Installations d'entrep\u00f4ts": {},
+ "Mobilier d'exploitation": {},
+ "Mobilier de bureau": {}
+ },
+ "V\u00e9hicules": {
+ "Acomptes s/v\u00e9hicules": {},
+ "Amortissement cumul\u00e9 s/v\u00e9hicules": {},
+ "Automobiles": {},
+ "Camionnettes": {},
+ "Camions": {},
+ "V\u00e9hicules sp\u00e9ciaux": {}
+ }
+ },
+ "Immobilisations financi\u00e8res": {
+ "Actions propres": {
+ "Actions propres": {},
+ "Corrections valeur s/actions propres": {}
+ },
+ "Autres placements \u00e0 long terme": {
+ "Comptes bloqu\u00e9s \u00e0 titre de r\u00e9serve de crise": {},
+ "Comptes de placement": {},
+ "Corrections valeur s/autres placements long terme": {}
+ },
+ "Cr\u00e9ances \u00e0 long terme envers des actionnaires": {
+ "Corrections valeur s/cr\u00e9ances long terme \u00e0 action.": {},
+ "Pr\u00eats hypoth\u00e9caires \u00e0 des actionnaires": {},
+ "Pr\u00eats \u00e0 long terme \u00e0 des actionnaires": {}
+ },
+ "Cr\u00e9ances \u00e0 long terme envers des soci\u00e9t\u00e9s du groupe": {
+ "Corrections valeur s/cr\u00e9ances long terme des soci\u00e9t\u00e9s du groupe": {},
+ "Pr\u00eats hypoth\u00e9caires \u00e0 des soci\u00e9t\u00e9s du groupe": {},
+ "Pr\u00eats \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe": {}
+ },
+ "Cr\u00e9ances \u00e0 long terme envers des tiers": {
+ "Corrections valeur s/cr\u00e9ances long terme \u00e0 tiers": {},
+ "Pr\u00eats hypoth\u00e9caires \u00e0 des tiers": {},
+ "Pr\u00eats \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe": {}
+ },
+ "Participations": {
+ "Autres participations": {},
+ "Corrections valeur s/participations": {},
+ "Participation dans la filiale A": {},
+ "Participation dans la filiale B": {}
+ },
+ "Titres \u00e0 long terme": {
+ "Actions": {},
+ "Bons de jouissance": {},
+ "Bons de participation": {},
+ "Corrections valeur s/titres \u00e0 long terme": {},
+ "Obligations": {},
+ "Obligations de caisse": {}
+ }
+ },
+ "Immobilisations incorporelles": {
+ "Autres immobilisations incorporelles": {
+ "Amortissement cumul\u00e9 s/autres immobilisations": {},
+ "Fichiers de clients": {},
+ "Interdiction de concurrence": {},
+ "Logiciels (d\u00e9veloppement interne)": {}
+ },
+ "Brevets, know-how, recettes de fabrication": {
+ "Amortissement cumul\u00e9 s/brevets, know-how, recettes": {},
+ "Brevets": {},
+ "Know-how": {},
+ "Recettes de fabrication": {}
+ },
+ "Droits de licences, concessions, etc.": {
+ "Amortissement cumul\u00e9 s/droits": {},
+ "Concessions": {},
+ "Droits de jouissance": {},
+ "Droits de licences": {},
+ "Raisons de commerce": {}
+ },
+ "Droits de propri\u00e9t\u00e9s, d'\u00e9dition, conventionnels": {
+ "Amortissement cumul\u00e9 s/droits": {},
+ "Droits conventionnels": {},
+ "Droits d'\u00e9dition": {},
+ "Droits de propri\u00e9t\u00e9 intellectuelle": {}
+ },
+ "Goodwill": {
+ "Amortissement cumul\u00e9 sur goodwill": {},
+ "Goodwill (survaleur)": {}
+ },
+ "Marques commerciales, \u00e9chantillons, mod\u00e8les, plans": {
+ "Amortissement cumul\u00e9 s/marques, \u00e9chantillons, etc.": {},
+ "Echantillons": {},
+ "Marques commerciales": {},
+ "Mod\u00e8les": {},
+ "Plans": {}
+ }
+ }
+ },
+ "Charges activ\u00e9es et comptes d'actif de corrections de valeur": {
+ "Charges activ\u00e9es et comptes d'actif de corrections de valeur": {
+ "Charges activ\u00e9es": {
+ "Autres charges activ\u00e9es": {
+ "Amortissement cumul\u00e9 s/autres charges activ\u00e9es": {},
+ "Charges de proc\u00e8s": {}
+ },
+ "Disagio s/emprunts et s/emprunts par obligations": {
+ "Disagio s/emprunts": {},
+ "Disagio s/emprunts par obligations": {}
+ },
+ "Frais de fondation, augmentation de capital": {
+ "Amortissement cumul\u00e9 s/frais": {},
+ "Frais d'augmentation de capital": {},
+ "Frais d'organisation": {},
+ "Frais de fondation": {}
+ },
+ "Frais de recherche et de d\u00e9veloppement": {
+ "Amortissement cumul\u00e9 s/frais rech./d\u00e9veloppement": {},
+ "Frais de d\u00e9veloppement": {},
+ "Frais de recherche": {}
+ }
+ },
+ "Comptes d'actif de corrections de valeur": {
+ "Capital-actions non lib\u00e9r\u00e9": {
+ "Capital-actions non lib\u00e9r\u00e9": {},
+ "Corrections de valeur s/capital-actions non lib\u00e9r\u00e9": {}
+ }
+ }
+ }
+ }
+ },
+ "Passif": {
+ "Capitaux propres": {
+ "Capital/Priv\u00e9": {
+ "Capital": {
+ "Capital de la soci\u00e9t\u00e9 coop\u00e9rative": {
+ "Capital de la soci\u00e9t\u00e9 coop\u00e9rative": {
+ "account_type": "Equity"
+ }
+ },
+ "Capital propre des entreprises raison individuelle": {
+ "Capital propre": {
+ "account_type": "Equity"
+ },
+ "Capital propre du conjoint": {
+ "account_type": "Equity"
+ }
+ },
+ "Capital propre des soci\u00e9t\u00e9s de personnes": {
+ "Compte de capital, associ\u00e9 A": {
+ "account_type": "Equity"
+ },
+ "Compte de capital, associ\u00e9 B": {
+ "account_type": "Equity"
+ },
+ "Compte de commandite, commanditaire C": {
+ "account_type": "Equity"
+ }
+ },
+ "Capital social de la S.\u00e0.r.l": {
+ "Capital social de la S.\u00e0.r.l": {
+ "account_type": "Equity"
+ }
+ },
+ "Capital-actions et participation": {
+ "Capital-actions": {
+ "account_type": "Equity"
+ },
+ "Capital-participation": {
+ "account_type": "Equity"
+ }
+ }
+ },
+ "Priv\u00e9": {
+ "Compte priv\u00e9": {
+ "Cotisations priv\u00e9es \u00e0 titre de pr\u00e9voyance": {
+ "account_type": "Equity"
+ },
+ "Imp\u00f4ts priv\u00e9s": {
+ "account_type": "Equity"
+ },
+ "Participations priv\u00e9es aux charges d'exploitation": {
+ "account_type": "Equity"
+ },
+ "Primes d'assurance priv\u00e9es": {
+ "account_type": "Equity"
+ },
+ "Pr\u00e9l\u00e8vements priv\u00e9s en esp\u00e8ces": {
+ "account_type": "Equity"
+ },
+ "Pr\u00e9l\u00e8vements priv\u00e9s en nature": {
+ "account_type": "Equity"
+ },
+ "Valeur locative de l'appartement priv\u00e9": {
+ "account_type": "Equity"
+ }
+ },
+ "Comptes pour immeubles et biens-fonds priv\u00e9s": {
+ "Immeuble priv\u00e9 A": {
+ "account_type": "Equity"
+ },
+ "Immeuble priv\u00e9 B": {
+ "account_type": "Equity"
+ }
+ }
+ }
+ },
+ "R\u00e9serves, B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan": {
+ "B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan": {
+ "B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan": {
+ "B\u00e9n\u00e9fice de l'exercice / Perte de l'exercice": {},
+ "B\u00e9n\u00e9fice report\u00e9 / Perte report\u00e9e": {}
+ }
+ },
+ "R\u00e9serves": {
+ "Autres r\u00e9serves": {
+ "Fonds de secours pour les employ\u00e9s": {},
+ "R\u00e9serve de crise": {},
+ "R\u00e9serve de remplacement": {},
+ "R\u00e9serve pour r\u00e9partition d'un dividende constant": {},
+ "R\u00e9serves libres": {},
+ "R\u00e9serves statutaires": {}
+ },
+ "R\u00e9serves l\u00e9gales": {
+ "Agio": {},
+ "R\u00e9serve de r\u00e9\u00e9valuation": {},
+ "R\u00e9serve g\u00e9n\u00e9rale": {},
+ "R\u00e9serve pour actions propres": {}
+ }
+ }
+ }
+ },
+ "Dettes hors exploitation": {
+ "Dettes hors exploitation": {
+ "Autres dettes \u00e0 court terme": {
+ "Dettes d'imp\u00f4ts": {}
+ },
+ "Autres dettes \u00e0 long terme": {
+ "Avances fermes \u00e0 long terme": {},
+ "Dettes hypoth\u00e9caires": {},
+ "Emprunts \u00e0 long terme": {}
+ },
+ "Dettes financi\u00e8res \u00e0 court terme": {
+ "Dettes bancaires \u00e0 court terme": {},
+ "Dettes envers les ch\u00e8ques postaux": {},
+ "Effets \u00e0 payer": {}
+ },
+ "Dettes financi\u00e8res \u00e0 long terme": {
+ "Dettes bancaires \u00e0 long terme": {},
+ "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail": {}
+ },
+ "Dettes \u00e0 court terme r\u00e9sultant prestations service": {
+ "Dettes \u00e0 court terme r\u00e9sultant prestations service": {}
+ },
+ "Passifs de r\u00e9gularisation, provisions court terme": {
+ "Passifs de r\u00e9gularisation": {},
+ "Provisions \u00e0 court terme": {}
+ },
+ "Provisions": {
+ "Provisions pour imp\u00f4ts": {}
+ }
+ }
+ },
+ "Dettes \u00e0 court terme": {
+ "Autres dettes \u00e0 court terme": {
+ "Autres dettes \u00e0 court terme c/fonds pr\u00e9voyance": {
+ "Dettes \u00e0 court terme envers fonds de pr\u00e9voyance": {}
+ },
+ "Autres dettes \u00e0 court terme c/st\u00e9s du groupe": {
+ "Dettes \u00e0 court terme envers la filiale A": {},
+ "Dettes \u00e0 court terme envers la filiale B": {}
+ },
+ "Autres dettes \u00e0 court terme envers actionnaires": {
+ "Dettes \u00e0 court terme envers l'actionnaire X": {},
+ "Dettes \u00e0 court terme envers l'actionnaire Y": {}
+ },
+ "Autres dettes \u00e0 court terme envers des tiers": {
+ "Acomptes \u00e0 court terme de tiers": {},
+ "Emprunts \u00e0 court terme de tiers": {}
+ },
+ "Dettes envers des institutions publiques": {
+ "Droits de timbre dus": {},
+ "Imp\u00f4t anticip\u00e9 d\u00fb": {},
+ "Imp\u00f4ts directs dus": {},
+ "TVA due": {}
+ },
+ "Dividendes et coupons d'obligations non encaiss\u00e9s": {
+ "Coupons d'obligations non encaiss\u00e9s": {},
+ "Dividendes non encaiss\u00e9s de l'exercice": {},
+ "Dividendes non encaiss\u00e9s des exercices pr\u00e9c\u00e9dents": {}
+ },
+ "Obligations \u00e0 rembourser": {
+ "Obligation \u00e0 rembourser": {}
+ },
+ "R\u00e9sultat \u00e0 verser": {
+ "R\u00e9sultat \u00e0 verser \u00e0 des tiers": {}
+ }
+ },
+ "Dettes financi\u00e8res \u00e0 court terme": {
+ "Autres dettes financi\u00e8res \u00e0 court terme \u00e0 tiers": {
+ "Autres dettes financi\u00e8res \u00e0 court terme \u00e0 tiers": {}
+ },
+ "Dettes bancaires \u00e0 court terme": {
+ "Dettes bancaires \u00e0 court terme": {}
+ },
+ "Dettes c/ch\u00e8ques postaux, soci\u00e9t\u00e9s de virement": {
+ "Dettes envers les ch\u00e8ques postaux": {},
+ "Dettes envers les soci\u00e9t\u00e9s de virement": {}
+ },
+ "Dettes financi\u00e8res \u00e0 court terme actionnaires": {
+ "Dettes financi\u00e8res \u00e0 court terme c/actionnaire X": {},
+ "Dettes financi\u00e8res \u00e0 court terme c/actionnaire Y": {}
+ },
+ "Dettes financi\u00e8res \u00e0 court terme fonds pr\u00e9voyance": {
+ "Dettes financi\u00e8res \u00e0 court terme fonds pr\u00e9voyance": {}
+ },
+ "Dettes financi\u00e8res \u00e0 court terme st\u00e9s du groupe": {
+ "Dettes financi\u00e8res \u00e0 court terme c/filiale B": {},
+ "Dettes financi\u00e8res \u00e0 court terme c/la filiale A": {}
+ },
+ "Effets \u00e0 payer": {
+ "Effets destin\u00e9s \u00e0 financer les stocks obligatoires": {},
+ "Effets \u00e0 payer": {}
+ },
+ "Part \u00e0 rembourser dettes financi\u00e8res \u00e0 long terme": {
+ "Hypoth\u00e8que \u00e0 rembourser": {},
+ "Pr\u00eat \u00e0 rembourser": {}
+ }
+ },
+ "Dettes \u00e0 court terme r\u00e9sultant d'achats et prestations services": {
+ "Acomptes de clients": {
+ "Acomptes de clients": {
+ "account_type": "Payable"
+ }
+ },
+ "Dettes c/achats, prestations services actionnaires": {
+ "Dettes envers l'actionnaire X": {
+ "account_type": "Payable"
+ },
+ "Dettes envers l'actionnaire Y": {
+ "account_type": "Payable"
+ }
+ },
+ "Dettes c/achats, prestations services st\u00e9s groupe": {
+ "Dettes envers la filiale A": {
+ "account_type": "Payable"
+ },
+ "Dettes envers la filiale B": {
+ "account_type": "Payable"
+ }
+ },
+ "Dettes \u00e0 court terme r\u00e9sultant d'achats et prestations services envers des tiers (fournisseurs)": {
+ "Dettes c/achats de mati\u00e8res et marchandises": {
+ "account_type": "Payable"
+ },
+ "Dettes c/assurances sociales": {
+ "account_type": "Payable"
+ },
+ "Dettes c/autres charges d'exploitation": {
+ "account_type": "Payable"
+ },
+ "Dettes c/charges de personnel": {
+ "account_type": "Payable"
+ },
+ "Dettes c/op\u00e9rations de cr\u00e9dit-bail": {
+ "account_type": "Payable"
+ },
+ "Dettes c/prestations de services envers des tiers": {
+ "account_type": "Payable"
+ }
+ }
+ },
+ "Passifs de r\u00e9gularisation, provisions court terme": {
+ "Passifs de r\u00e9gularisation": {
+ "Charges \u00e0 payer": {},
+ "Produits constat\u00e9s d'avance": {}
+ },
+ "Provisions \u00e0 court terme c/ventes, services": {
+ "Provisions pour risques li\u00e9s aux engagements": {},
+ "Provisions pour travaux de garantie \u00e0 court terme": {}
+ },
+ "Provisions \u00e0 court terme pour imp\u00f4ts": {
+ "Provisions pour imp\u00f4ts directs": {},
+ "Provisions pour imp\u00f4ts indirects": {}
+ }
+ }
+ },
+ "Dettes \u00e0 long terme": {
+ "Autres dettes \u00e0 long terme": {
+ "Dettes \u00e0 long terme envers des actionnaires": {
+ "Dettes hypoth\u00e9caires envers des actionnaires": {},
+ "Emprunts \u00e0 long terme \u00e0 des actionnaires": {}
+ },
+ "Dettes \u00e0 long terme envers des institutions LPP": {
+ "Dettes hypoth\u00e9caires envers des institutions LPP": {},
+ "Emprunts \u00e0 long terme \u00e0 des institutions LPP": {}
+ },
+ "Dettes \u00e0 long terme envers des soci\u00e9t\u00e9s du groupe": {
+ "Dettes hypoth\u00e9caires envers des soci\u00e9t\u00e9s du groupe": {},
+ "Emprunts \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe": {}
+ },
+ "Emprunts \u00e0 long terme \u00e0 des tiers": {
+ "Emprunts \u00e0 long terme \u00e0 des tiers": {}
+ }
+ },
+ "Dettes financi\u00e8re \u00e0 long terme": {
+ "Dettes bancaires \u00e0 long terme": {
+ "Dettes bancaires \u00e0 long terme": {}
+ },
+ "Dettes hypoth\u00e9caires": {
+ "Hypoth\u00e8ques sur ateliers": {},
+ "Hypoth\u00e8ques sur biens-fonds non b\u00e2tis": {},
+ "Hypoth\u00e8ques sur b\u00e2timents d'exploitation": {},
+ "Hypoth\u00e8ques sur b\u00e2timents d'exposition et de vente": {},
+ "Hypoth\u00e8ques sur b\u00e2timents de bureau/administration": {},
+ "Hypoth\u00e8ques sur entrep\u00f4ts": {},
+ "Hypoth\u00e8ques sur immeubles d'habitation": {},
+ "Hypoth\u00e8ques sur usines": {}
+ },
+ "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail": {
+ "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail": {}
+ },
+ "Emprunts par obligations": {
+ "Emprunts par obligations": {}
+ }
+ },
+ "Provisions \u00e0 long terme": {
+ "Autres provisions": {
+ "Autres provisions": {}
+ },
+ "Provisions pour imp\u00f4ts (long terme)": {
+ "Provisions pour imp\u00f4ts latents": {}
+ },
+ "Provisions pour la protection de l'environnement": {
+ "Provisions pour la protection de l'environnement": {}
+ },
+ "Provisions pour prestations en cas de vieillesse": {
+ "Provisions pour prestations de retraite": {}
+ },
+ "Provisions pour recherche et d\u00e9veloppement": {
+ "Provision pour d\u00e9veloppement": {},
+ "Provision pour recherche": {}
+ },
+ "Provisions pour restructuration de l'entreprise": {
+ "Provisions pour restructuration de l'entreprise": {}
+ },
+ "Provisions r\u00e9paration, assainissements, r\u00e9novation": {
+ "Provision pour assainissements": {},
+ "Provision pour r\u00e9novations": {},
+ "Provision pour r\u00e9parations": {}
+ },
+ "Provisions r\u00e9sultant de ventes/prestations service": {
+ "Provisions pour travaux de garantie": {}
+ }
+ }
+ }
+ }
+ },
+ "Compte de r\u00e9sultat": {
+ "Autres charges d'exploitation": {
+ "Amortissement": {
+ "Amortissements s/charges activ\u00e9es": {
+ "Amortissements s/charges de fondation": {},
+ "Amortissements s/charges de recherche, d\u00e9velop.": {}
+ },
+ "Amortissements s/immobilisations corporelles": {
+ "Amortissements s/machines de bureau, informatique": {},
+ "Amortissements s/machines et appareil production": {},
+ "Amortissements s/mobilier et installations": {},
+ "Amortissements s/v\u00e9hicules": {}
+ },
+ "Amortissements s/immobilisations corporelles imm.": {
+ "Amortissements s/b\u00e2timents d'exploitation": {},
+ "Amortissements s/usines": {}
+ },
+ "Amortissements s/immobilisations incorporelles": {
+ "Amortissement s/brevets, know-how": {},
+ "Amortissements s/goodwill": {},
+ "Amortissements s/marques, \u00e9chantillons, mod\u00e8les": {}
+ },
+ "D\u00e9pr\u00e9ciations s/immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciation s/titres des actifs immobilis\u00e9s": {},
+ "D\u00e9pr\u00e9ciations s/autres immobilisations financi\u00e8res": {}
+ },
+ "D\u00e9pr\u00e9ciations s/participations \u00e0 des st\u00e9s groupe": {
+ "D\u00e9pr\u00e9ciation s/cr\u00e9ance envers la filiale B": {},
+ "D\u00e9pr\u00e9ciation s/participation \u00e0 la filiale A": {}
+ }
+ },
+ "Assurances-choses, droits, taxes, autorisations": {
+ "Assurances-choses": {
+ "Assurance pour bris de glace": {},
+ "Assurance pour dommages": {},
+ "Assurance vols": {},
+ "Primes d'assurance c/dommages, bris de glace, vols": {},
+ "Primes d'assurance pour arr\u00eats d'exploitation": {
+ "Assurance pour arr\u00eats d'exploitation": {}
+ },
+ "Primes d'assurance responsabilit\u00e9 civile /garantie": {
+ "Assurance garantie": {},
+ "Assurance protection juridique": {},
+ "Assurance responsabilit\u00e9 civile": {}
+ },
+ "Primes pour assurances li\u00e9es aux cr\u00e9dits": {
+ "Primes pour assurance-vie": {},
+ "Primes pour cautionnement": {}
+ }
+ },
+ "Droits, taxes, autorisations, patentes": {
+ "Autorisations et patentes": {
+ "Autorisations": {},
+ "Patentes": {}
+ },
+ "Droits et taxes": {
+ "Droits": {},
+ "Taxes": {}
+ }
+ }
+ },
+ "Autres charges d'exploitation": {
+ "Informations \u00e9conomiques, poursuites": {
+ "Informations \u00e9conomiques": {},
+ "Poursuites": {}
+ },
+ "Recherche et d\u00e9veloppement": {
+ "D\u00e9veloppement projet B": {},
+ "Recherche projet A": {}
+ },
+ "S\u00e9curit\u00e9 et surveillance": {
+ "Surveillance": {},
+ "S\u00e9curit\u00e9": {}
+ }
+ },
+ "Charges d'administration et d'informatique": {
+ "Charges d'administration": {
+ "Charges d'administration comme pr\u00e9l\u00e8vements priv\u00e9s": {
+ "Charges d'administration comme pr\u00e9l\u00e8vements priv\u00e9s": {}
+ },
+ "Conseil d'administration, AG, OR": {
+ "Charges pour assembl\u00e9e g\u00e9n\u00e9rale": {},
+ "Charges pour conseil d'administration": {},
+ "Charges pour organe de r\u00e9vision": {}
+ },
+ "Cotisations, dons, cadeaux et pourboires": {
+ "Cotisations": {},
+ "Dons et cadeaux": {},
+ "Pourboires": {}
+ },
+ "Honoraires pour fiduciaire et conseil": {
+ "Honoraires pour conseil": {},
+ "Honoraires pour conseil juridique": {},
+ "Honoraires pour fiduciaire": {}
+ },
+ "Mat\u00e9riel de bureau, imprim\u00e9s, photocopies": {
+ "Imprim\u00e9s": {},
+ "Litt\u00e9rature technique": {},
+ "Mat\u00e9riel de bureau": {},
+ "Photocopies": {}
+ },
+ "T\u00e9l\u00e9phone, t\u00e9l\u00e9fax, Internet, frais de port": {
+ "Frais de port": {},
+ "Internet": {},
+ "T\u00e9l\u00e9fax": {},
+ "T\u00e9l\u00e9phone": {}
+ }
+ },
+ "Informatique": {
+ "Conseils et d\u00e9veloppements": {
+ "Charges d'installation": {},
+ "Conseils en d\u00e9veloppement de concepts": {},
+ "D\u00e9veloppement individualis\u00e9, adaptation": {},
+ "D\u00e9veloppement projet informatique A": {},
+ "D\u00e9veloppement projet informatique B": {}
+ },
+ "Licences et entretien": {
+ "Charges de licence/Update": {},
+ "Disquettes, CD-Rom, cassettes, fournitures": {},
+ "Entretien / Hotline Hardware": {},
+ "Entretien / Hotline Software": {},
+ "Frais de r\u00e9seau": {},
+ "Investissements de faible montant": {}
+ },
+ "Locations en cr\u00e9dit-bail et locations de hard/soft": {
+ "Location de mat\u00e9riel": {},
+ "Location en cr\u00e9dit-bail de logiciels": {},
+ "Location en cr\u00e9dit-bail de mat\u00e9riel": {}
+ }
+ }
+ },
+ "Charges d'\u00e9nergie et \u00e9vacuation des d\u00e9chets": {
+ "Charges d'\u00e9nergie": {
+ "Combustibles et mat\u00e9riaux de chauffage": {
+ "Charbon, briquettes, bois": {},
+ "Mazout": {}
+ },
+ "Eau": {
+ "Eau": {}
+ },
+ "Electricit\u00e9": {
+ "Flux d'\u00e9clairage": {},
+ "Flux de chaleur": {},
+ "Force motrice": {}
+ },
+ "Gaz": {
+ "Gaz liquide en bonbonnes": {},
+ "Gaz naturel": {}
+ }
+ },
+ "Evacuation de d\u00e9chets": {
+ "Evacuation de d\u00e9chets": {
+ "Eaux us\u00e9es": {},
+ "Evacuation de d\u00e9chets": {},
+ "Evacuation de d\u00e9chets sp\u00e9ciaux": {}
+ }
+ }
+ },
+ "Charges de locaux": {
+ "Charges accessoires": {
+ "Charges accessoires d'\u00e9lectricit\u00e9, de gaz et d'eau": {},
+ "Charges accessoires de chauffage": {},
+ "Charges accessoires de conciergerie": {},
+ "Charges accessoires de garage": {},
+ "Charges accessoires des ateliers": {},
+ "Charges accessoires des b\u00e2timents d'exposition": {},
+ "Charges accessoires des b\u00e2timents de bureau et adm": {},
+ "Charges accessoires des entrep\u00f4ts": {},
+ "Charges accessoires des locaux de personnel": {},
+ "Charges accessoires des usines": {}
+ },
+ "Charges d'entretien des locaux": {
+ "Abonnements d'entretien": {},
+ "Entretien des ateliers": {},
+ "Entretien des b\u00e2timents d'exposition et vente": {},
+ "Entretien des b\u00e2timents de bureau et adm.": {},
+ "Entretien des entrep\u00f4ts": {},
+ "Entretien des locaux de personnel": {},
+ "Entretien des usines": {},
+ "Entretien du garage": {},
+ "Frais de r\u00e9paration": {},
+ "Investissements de moindre importance": {}
+ },
+ "Charges de locaux comme pr\u00e9l\u00e8vements priv\u00e9s": {
+ "Charges de locaux comme pr\u00e9l\u00e8vements priv\u00e9s": {}
+ },
+ "Charges de nettoyage": {
+ "Mat\u00e9riel de nettoyage": {},
+ "Nettoyage des ateliers": {},
+ "Nettoyage des b\u00e2timents d'exposition et vente": {},
+ "Nettoyage des b\u00e2timents de bureau et adm.": {},
+ "Nettoyage des entrep\u00f4ts": {},
+ "Nettoyage des locaux de personnel": {},
+ "Nettoyage des usines": {},
+ "Nettoyage effectu\u00e9 par des tiers": {},
+ "Personnel de nettoyage": {}
+ },
+ "Charges pour immobilisations en cr\u00e9dit-bail": {
+ "Charges pour atelier en cr\u00e9dit-bail": {},
+ "Charges pour des b\u00e2timents d'exposition et vente": {},
+ "Charges pour des b\u00e2timents de bureau et adm.": {},
+ "Charges pour des locaux de personnel": {},
+ "Charges pour entrep\u00f4t en cr\u00e9dit-bail": {},
+ "Charges pour garage": {},
+ "Charges pour usine en cr\u00e9dit-bail": {}
+ },
+ "Loyers pour locaux de tiers": {
+ "Loyer des ateliers": {},
+ "Loyer des b\u00e2timents d'exposition et de vente": {},
+ "Loyer des b\u00e2timents de bureau et d'administration": {},
+ "Loyer des entrep\u00f4ts": {},
+ "Loyer des locaux de personnel": {},
+ "Loyer des usines": {},
+ "Loyer du garage, du parking": {}
+ },
+ "Loyers pour locaux propres": {
+ "Loyer interne des ateliers": {},
+ "Loyer interne des b\u00e2timents d'exposition et vente": {},
+ "Loyer interne des b\u00e2timents de bureau et adm.": {},
+ "Loyer interne des entrep\u00f4ts": {},
+ "Loyer interne des locaux de personnel": {},
+ "Loyer interne des usines": {},
+ "Loyer interne du garage, du parking": {}
+ }
+ },
+ "Charges de v\u00e9hicules et de transport": {
+ "Charges de transport": {
+ "Frets, frais de transport, cargo domicile": {
+ "Cargo domicile": {},
+ "Frais de transport": {},
+ "Frets": {},
+ "Frets d'arrivage, de transport, cargo domicile": {},
+ "Frets d'exp\u00e9dition, de transport, cargo domicile": {}
+ }
+ },
+ "Charges de v\u00e9hicules": {
+ "Assurances": {
+ "Assurance casco": {},
+ "Assurance protection juridique": {},
+ "Assurance responsabilit\u00e9 civile": {},
+ "Assurances pour camionnettes": {},
+ "Assurances pour camions": {},
+ "Assurances pour voitures": {},
+ "Assurances pour v\u00e9hicules sp\u00e9ciaux": {}
+ },
+ "Carburants": {
+ "Carburants pour camionnettes": {},
+ "Carburants pour camions": {},
+ "Carburants pour voitures": {},
+ "Carburants pour v\u00e9hicules sp\u00e9ciaux": {},
+ "Diesel": {},
+ "Essence": {},
+ "Huile": {}
+ },
+ "Charges de location pour v\u00e9hicules en cr\u00e9dit-bail": {
+ "Charges de location pour camions en cr\u00e9dit-bail": {},
+ "Charges de location pour voitures en cr\u00e9dit-bail": {},
+ "Charges de location pour v\u00e9hicules en cr\u00e9dit-bail": {},
+ "Charges location pour camionnettes en cr\u00e9dit-bail": {},
+ "Location de v\u00e9hicules": {}
+ },
+ "Charges de v\u00e9hicules comme pr\u00e9l\u00e8vements priv\u00e9s": {
+ "Charges de v\u00e9hicules comme pr\u00e9l\u00e8vements priv\u00e9s": {}
+ },
+ "Droits de circulation, cotisations, taxes": {
+ "Cotisations": {},
+ "Droits de circulation": {},
+ "Droits de circulation pour camionnettes": {},
+ "Droits de circulation pour poids lourds": {},
+ "Droits de circulation pour voitures": {},
+ "Taxes": {}
+ },
+ "R\u00e9paration, service et nettoyage des v\u00e9hicules": {
+ "Nettoyage": {},
+ "R\u00e9paration": {},
+ "R\u00e9paration, service et nettoyage des camionnettes": {},
+ "R\u00e9paration, service et nettoyage des camions": {},
+ "R\u00e9paration, service et nettoyage des voitures": {},
+ "R\u00e9paration, service et nettoyage des v\u00e9hicules": {},
+ "Service": {}
+ }
+ }
+ },
+ "Entretien, r\u00e9parations, remplacements (ERR)": {
+ "Charges c/immobi. corporelles meubles cr\u00e9dit-bail": {
+ "Charges c/immobi. corporelles meubles cr\u00e9dit-bail": {
+ "Charges c/installations de stockage en cr\u00e9dit-bail": {},
+ "Charges c/installations production en cr\u00e9dit-bail": {},
+ "Charges c/\u00e9quipements de bureau en cr\u00e9dit-bail": {},
+ "Charges c/\u00e9quipements de vente en cr\u00e9dit-bail": {},
+ "Charges c/\u00e9quipements destin\u00e9s au personnel": {}
+ }
+ },
+ "Entretien, r\u00e9parations, remplacements (ERR)": {
+ "ERR d'installations d'entreposage": {
+ "ERR du d\u00e9p\u00f4t central": {},
+ "ERR du d\u00e9p\u00f4t \u00e0 A": {}
+ },
+ "ERR d'installations de bureau": {
+ "ERR des machines de bureau": {},
+ "ERR du mobilier de bureau": {}
+ },
+ "ERR d'installations de production": {
+ "ERR d'outils et mat\u00e9riel": {},
+ "ERR de machines et appareils de production": {},
+ "ERR de mobilier et installations": {}
+ },
+ "ERR d'installations pour le commerce des march.": {
+ "ERR d'installations de locaux d'exposition": {},
+ "ERR d'installations des magasins": {}
+ },
+ "ERR d'installations pour le personnel": {
+ "ERR du mobilier des chambres du personnel": {},
+ "ERR du mobilier du restaurant du personnel": {}
+ }
+ }
+ },
+ "Publicit\u00e9": {
+ "Conseils en publicit\u00e9, \u00e9tudes de march\u00e9": {
+ "Conseils en publicit\u00e9": {},
+ "Etudes de march\u00e9": {}
+ },
+ "Frais de voyage, conseils \u00e0 la client\u00e8le": {
+ "Cadeaux \u00e0 la client\u00e8le": {},
+ "Conseils \u00e0 la client\u00e8le": {},
+ "Frais de voyage": {}
+ },
+ "Imprim\u00e9s, mat\u00e9riel, articles de publicit\u00e9": {
+ "Articles de publicit\u00e9, \u00e9chantillons": {},
+ "Imprim\u00e9s publicitaires, mat\u00e9riel de publicit\u00e9": {}
+ },
+ "Publicit\u00e9, m\u00e9dias \u00e9lectroniques": {
+ "Publicit\u00e9 dans les journaux": {},
+ "Publicit\u00e9 dans les journaux pour le produit X": {},
+ "Publicit\u00e9 dans les journaux pour le produit Y": {},
+ "Publicit\u00e9 sur CD-ROM": {},
+ "Publicit\u00e9 sur Internet": {},
+ "Publicit\u00e9 sur le Vid\u00e9otexte": {},
+ "Publicit\u00e9 \u00e0 la radio": {},
+ "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision": {},
+ "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision pour le produit X": {},
+ "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision pour le produit Y": {}
+ },
+ "Publicit\u00e9, sponsoring": {
+ "Publicit\u00e9": {},
+ "Sponsoring": {}
+ },
+ "Relations publiques": {
+ "Anniversaires de l'entreprise": {},
+ "Contacts avec les m\u00e9dias": {},
+ "Manifestations en faveur de la client\u00e8le": {}
+ },
+ "Vitrines, d\u00e9coration, foires, expositions": {
+ "Foires, expositions": {},
+ "Vitrines, d\u00e9coration": {}
+ }
+ },
+ "R\u00e9sultat financier": {
+ "Charges financi\u00e8res": {
+ "Autres charges financi\u00e8res": {
+ "Escomptes accord\u00e9s aux clients": {},
+ "Frais de banque et des ch\u00e8ques postaux": {},
+ "Frais de d\u00e9p\u00f4t": {},
+ "Pertes de change s/dettes financi\u00e8res": {},
+ "Pertes de change s/immobilisations financi\u00e8res": {},
+ "Pertes de change s/liquidit\u00e9s et titres": {}
+ },
+ "Charges financi\u00e8res pour financement LPP": {
+ "Charges financi\u00e8res pour financement LPP": {}
+ },
+ "Charges financi\u00e8res pour financement actionnaires": {
+ "Charges financi\u00e8res pour emprunts aupr\u00e8s filiale B": {},
+ "Charges financi\u00e8res s/compte courant actionnaire A": {}
+ },
+ "Charges financi\u00e8res pour financement par des st\u00e9s": {
+ "Charges financi\u00e8res pour emprunts aupr\u00e8s filiale B": {},
+ "Charges financi\u00e8res s/le compte courant filiale A": {}
+ },
+ "Charges financi\u00e8res pour financement par des tiers": {
+ "Charges financi\u00e8res pour acomptes de clients": {},
+ "Charges financi\u00e8res pour cr\u00e9dit bancaire": {},
+ "Charges financi\u00e8res pour emprunts": {},
+ "Charges financi\u00e8res pour emprunts hypoth\u00e9caires": {},
+ "Int\u00e9r\u00eats moratoires": {}
+ }
+ },
+ "Produits financiers": {
+ "Autres produits financiers": {
+ "Escomptes obtenus des fournisseurs": {},
+ "Gains de change s/immobilisations financi\u00e8res": {},
+ "Gains de change sur dettes financi\u00e8res": {},
+ "Gains de change sur liquidit\u00e9s et titres": {},
+ "Produits financiers c/int\u00e9r\u00eats moratoires, escptes": {},
+ "Produits financiers s/acomptes vers\u00e9s": {}
+ },
+ "Produits financiers c/immobilisations financi\u00e8res": {
+ "Produits financiers s/actions propres": {},
+ "Produits financiers s/autres immobilisations \u00e0 l.t": {},
+ "Produits financiers s/cr\u00e9ances \u00e0 l.t. envers tiers": {},
+ "Produits financiers s/participations": {},
+ "Produits financiers s/titres \u00e0 long terme": {}
+ },
+ "Produits financiers de placement aupr\u00e8s des st\u00e9s": {
+ "Produits financiers s/cpte courant de la filiale A": {},
+ "Produits financiers s/cr\u00e9ances envers la filiale B": {}
+ },
+ "Produits financiers des liquidit\u00e9s et des titres": {
+ "Produits financiers s/actions propres": {},
+ "Produits financiers s/autres placements \u00e0 c.t.": {},
+ "Produits financiers s/avoirs postaux, bancaires": {},
+ "Produits financiers s/avoirs \u00e0 court terme": {},
+ "Produits financiers s/titres r\u00e9alisables \u00e0 c. t.": {}
+ },
+ "Produits financiers placement aupr\u00e8s actionnaires": {
+ "Produits financiers s/compte courant actionnaire X": {},
+ "Produits financiers s/cr\u00e9ances envers filiale B": {}
+ }
+ }
+ }
+ },
+ "Charges de mati\u00e8res, marchandises et services": {
+ "Autres charges": {
+ "Autres charges de marchandises": {
+ "Autres charges de marchandises": {}
+ },
+ "Autres charges de mati\u00e8res pour la production": {
+ "Autres charges de mati\u00e8res": {}
+ },
+ "Autres charges pour prestations de tiers": {
+ "Autres charges pour prestations de tiers": {}
+ },
+ "Charges d'emballage": {
+ "Charges d'emballage": {}
+ }
+ },
+ "Charges d'\u00e9nergie": {
+ "Carburants": {
+ "Diesel": {},
+ "Essence": {},
+ "Huile": {}
+ },
+ "Combustibles": {
+ "Charbon, briquettes, bois": {},
+ "Mazout": {}
+ },
+ "Eau": {
+ "Eau": {}
+ },
+ "Electricit\u00e9": {
+ "Courant faible": {},
+ "Courant fort": {}
+ },
+ "Gaz": {
+ "Gaz liquide en bonbonnes": {},
+ "Gaz naturel": {}
+ }
+ },
+ "Charges de marchandises": {
+ "Charges de marchandises du secteur A": {
+ "Achats de marchandises article X": {},
+ "Achats de marchandises article Y": {},
+ "D\u00e9ductions obtenues s/achats": {},
+ "Variations de stocks": {}
+ },
+ "Charges de marchandises du secteur B": {
+ "Achats de marchandises TVA taux normal": {},
+ "Achats de marchandises TVA taux r\u00e9duit": {},
+ "Achats de marchandises TVA taux z\u00e9ro": {},
+ "Achats de mat\u00e9riel d'emballage": {},
+ "Charges directes d'achat": {}
+ },
+ "Charges directes d'achat s/marchandises": {
+ "Droits de douane \u00e0 l'importation": {},
+ "Frais de transport \u00e0 l'achat": {},
+ "Frets \u00e0 l'achat": {}
+ },
+ "D\u00e9ductions obtenues s/achats li\u00e9s aux marchandises": {
+ "Diff\u00e9rences de change s/achats": {},
+ "Escomptes s/achats": {},
+ "Rabais et r\u00e9ductions de prix s/achats": {},
+ "Remises s/achats": {},
+ "Ristournes obtenues s/achats": {}
+ },
+ "Variations de stocks de marchandises, pertes": {
+ "Pertes de marchandises secteur A": {},
+ "Pertes de marchandises secteur B": {},
+ "Pertes de marchandises secteur C": {},
+ "Variations de stocks secteur A": {},
+ "Variations de stocks secteur B": {},
+ "Variations de stocks secteur C": {}
+ }
+ },
+ "Charges de mati\u00e8res": {
+ "Charges de mati\u00e8res du secteur A": {
+ "Achats de mati\u00e8res produit X": {},
+ "Achats de mati\u00e8res produit Y": {},
+ "D\u00e9ductions obtenues s/achats": {},
+ "Variations de stocks": {}
+ },
+ "Charges de mati\u00e8res du secteur B": {
+ "Achats d'accessoires": {},
+ "Achats d'appareils": {},
+ "Achats d'autres mati\u00e8res": {},
+ "Achats de composantes": {},
+ "Achats de mati\u00e8res auxiliaires et fournitures": {},
+ "Achats de mat\u00e9riel d'emballage": {}
+ },
+ "Charges de mati\u00e8res du secteur C": {
+ "Achat de mat\u00e9riel d'emballage": {},
+ "Achats de mati\u00e8res TVA taux normal": {},
+ "Achats de mati\u00e8res TVA taux r\u00e9duit": {},
+ "Achats de mati\u00e8res TVA taux z\u00e9ro": {},
+ "Charges directes d'achat": {},
+ "Travaux de tiers": {}
+ },
+ "Charges directes d'achat": {
+ "Droits de douane \u00e0 l'importation": {},
+ "Frais de transport \u00e0 l'achat": {},
+ "Frets \u00e0 l'achat": {}
+ },
+ "D\u00e9ductions obtenues s/achats de mati\u00e8res": {
+ "Diff\u00e9rences de change s/achats": {},
+ "Escomptes s/achats": {},
+ "Rabais et autres r\u00e9ductions de prix s/achats": {},
+ "Remises s/achats": {},
+ "Ristournes obtenues s/achats": {}
+ },
+ "Travaux de tiers": {
+ "Travaux de tiers secteur A": {},
+ "Travaux de tiers secteur B": {},
+ "Travaux de tiers secteur C": {}
+ },
+ "Variations de stocks, pertes de mati\u00e8res": {
+ "Pertes de mati\u00e8res secteur A": {},
+ "Pertes de mati\u00e8res secteur B": {},
+ "Pertes de mati\u00e8res secteur C": {},
+ "Variations de stocks secteur A": {},
+ "Variations de stocks secteur B": {},
+ "Variations de stocks secteur C": {}
+ }
+ },
+ "Charges directes d'achat": {
+ "Charges directes d'achat": {
+ "Droits de douane \u00e0 l'importation": {},
+ "Frais de transport \u00e0 l'achat": {},
+ "Frets \u00e0 l'achat": {}
+ }
+ },
+ "Charges pour prestations de tiers (services)": {
+ "Charges directes d'achat s/prestations de services": {
+ "Droits de douane \u00e0 l'importation": {},
+ "Frais de transport \u00e0 l'achat": {},
+ "Frets \u00e0 l'achat": {}
+ },
+ "Charges pour prestations de services de tiers A": {
+ "Charges directes d'achat s/prestations de services": {},
+ "Charges pour prestation du service X": {},
+ "Charges pour prestation du service Y": {},
+ "D\u00e9ductions obtenues s/charges": {}
+ },
+ "D\u00e9ductions obtenues s/achats de prestations tiers": {
+ "Diff\u00e9rences de change s/achats": {},
+ "Escomptes s/achats": {},
+ "Remises s/achats": {},
+ "Ristournes obtenues s/achats": {}
+ }
+ },
+ "D\u00e9ductions obtenues s/charges": {
+ "D\u00e9ductions s/charges": {
+ "Diff\u00e9rences de change s/achats": {},
+ "Escomptes s/achats": {},
+ "Rabais et r\u00e9ductions de prix": {},
+ "Remises s/achats": {},
+ "Ristournes obtenues s/achats": {}
+ }
+ },
+ "Variations de stocks, pertes de mati\u00e8res et march.": {
+ "Pertes de mati\u00e8res et de marchandises": {
+ "Pertes de marchandises": {},
+ "Pertes de mati\u00e8res": {}
+ },
+ "Variations de stocks de marchandises": {
+ "Variations de stocks de marchandises": {}
+ },
+ "Variations de stocks des mati\u00e8res de production": {
+ "Variations de stocks des mati\u00e8res de production": {}
+ }
+ }
+ },
+ "Charges de personnel": {
+ "Autres charges de personnel": {
+ "Autres charges de personnel": {
+ "Frais de port": {},
+ "Manifestations en faveur du personnel": {}
+ },
+ "Charges de personnel comme pr\u00e9l\u00e8vements priv\u00e9s": {
+ "Charges de personnel comme pr\u00e9l\u00e8vements priv\u00e9s": {}
+ },
+ "Formation et formation continue": {
+ "Formation continue": {},
+ "Recyclage": {}
+ },
+ "Indemnit\u00e9s effectives": {
+ "Frais de logement": {},
+ "Frais de repas": {},
+ "Frais de voyages": {}
+ },
+ "Indemnit\u00e9s forfaitaires": {
+ "Indemnit\u00e9s forfaitaires pour la direction": {},
+ "Indemnit\u00e9s forfaitaires pour le conseil d'adm.": {},
+ "Indemnit\u00e9s forfaitaires pour les cadres": {}
+ },
+ "Recherche de personnel": {
+ "Annonces pour recherche de personnel": {},
+ "Commissions pour recherche de personnel": {}
+ },
+ "Restaurant du personnel": {
+ "Boissons": {},
+ "Produits des boissons (comme diminution charges)": {},
+ "Produits des repas (comme diminution charges)": {},
+ "Repas": {}
+ }
+ },
+ "Charges de personnel dans l'administration": {
+ "Autres charges de personnel pour l'administration": {
+ "Autres charges de personnel": {},
+ "Formation et formation continue": {},
+ "Indemnit\u00e9s de frais forfaitaires": {},
+ "Indemnit\u00e9s effectives": {},
+ "Recherche de personnel": {}
+ },
+ "Charges sociales pour l'administration": {
+ "AVS, AI, APG, assurance-ch\u00f4mage": {},
+ "Assurance indemnit\u00e9s journali\u00e8res en cas maladie": {},
+ "Assurance-accidents": {},
+ "Caisse de compensation familiale": {},
+ "Imp\u00f4ts \u00e0 la source": {},
+ "Pr\u00e9voyance professionnelle": {}
+ },
+ "Prestations de travail de tiers c/l'administration": {
+ "Employ\u00e9s temporaires": {}
+ },
+ "Salaires pour l'administration": {
+ "Autres charges de personnel (administration)": {},
+ "Charges sociales (administration)": {},
+ "Honoraires des membres du conseil d'administration": {},
+ "Mise \u00e0 disposition de personnel": {},
+ "Participations au b\u00e9n\u00e9fice": {},
+ "Prestations de travail de tiers": {},
+ "Prestations des assurances sociales": {},
+ "Salaires de la direction de l'entreprise": {},
+ "Salaires pour l'administration": {},
+ "Suppl\u00e9ments": {}
+ }
+ },
+ "Charges de personnel de production": {
+ "Autres charges de personnel de production": {
+ "Autres charges de personnel": {},
+ "Formation et formation continue": {},
+ "Indemnit\u00e9s de frais forfaitaires": {},
+ "Indemnit\u00e9s effectives": {},
+ "Recherche de personnel": {}
+ },
+ "Charges de personnel de production du secteur A": {
+ "Autres charges de personnel": {},
+ "Charges sociales": {},
+ "Commissions": {},
+ "Mise \u00e0 disposition de personnel": {},
+ "Participations au b\u00e9n\u00e9fice": {},
+ "Prestations de travail de tiers": {},
+ "Prestations des assurances sociales": {},
+ "Salaires de production": {},
+ "Suppl\u00e9ments": {}
+ },
+ "Charges sociales de production": {
+ "AVS, AI, APG, assurance-ch\u00f4mage": {},
+ "Assurance indemnit\u00e9s journali\u00e8res en cas maladie": {},
+ "Assurance-accidents": {},
+ "Caisse de compensation familiale": {},
+ "Imp\u00f4ts \u00e0 la source": {},
+ "Pr\u00e9voyance professionnelle": {}
+ },
+ "Prestations de travail de tiers dans la production": {
+ "Employ\u00e9s temporaires": {},
+ "Employ\u00e9s \u00e0 la t\u00e2che": {}
+ }
+ },
+ "Charges de personnel pour la fourniture": {
+ "Autres charges de personnel pour les prestations": {
+ "Autres charges de personnel": {},
+ "Formation et formation continue": {},
+ "Indemnit\u00e9s de frais forfaitaires": {},
+ "Indemnit\u00e9s effectives": {},
+ "Recherche de personnel": {}
+ },
+ "Charges sociales pour les prestations de services": {
+ "AVS, AI, APG, assurance-ch\u00f4mage": {},
+ "Assurance indemnit\u00e9s journali\u00e8res en cas maladie": {},
+ "Assurance-accidents": {},
+ "Caisse de compensation familiale": {},
+ "Imp\u00f4ts \u00e0 la source": {},
+ "Pr\u00e9voyance professionnelle": {}
+ },
+ "Prestations de tiers pour les prestations service": {
+ "Employ\u00e9s temporaires": {}
+ },
+ "Salaires pour la fourniture des prestations serv.": {
+ "Autres charges de personnel": {},
+ "Charges sociales": {},
+ "Commissions": {},
+ "Mise \u00e0 disposition de personnel": {},
+ "Participations au b\u00e9n\u00e9fice": {},
+ "Prestations de travail de tiers": {},
+ "Prestations des assurances sociales": {},
+ "Salaires pour la fourniture des prestations serv.A": {},
+ "Suppl\u00e9ments": {}
+ }
+ },
+ "Charges de personnel pour le commerce des march.": {
+ "Autres charges de personnel pour le commerce march": {
+ "Autres charges de personnel": {},
+ "Formation et formation continue": {},
+ "Indemnit\u00e9s de frais forfaitaires": {},
+ "Indemnit\u00e9s effectives": {},
+ "Recherche de personnel": {}
+ },
+ "Charges de personnel pour le commerce A": {
+ "Autres charges de personnel": {},
+ "Charges sociales": {},
+ "Commissions": {},
+ "Mise \u00e0 disposition de personnel": {},
+ "Participations au b\u00e9n\u00e9fice": {},
+ "Prestations de travail de tiers": {},
+ "Prestations des assurances sociales": {},
+ "Salaires pour le commerce des marchandises": {},
+ "Suppl\u00e9ments": {}
+ },
+ "Charges sociales pour le commerce des marchandises": {
+ "AVS, AI, APG, assurance-ch\u00f4mage": {},
+ "Assurance indemnit\u00e9s journali\u00e8res en cas maladie": {},
+ "Assurance-accidents": {},
+ "Caisse de compensation familiale": {},
+ "Imp\u00f4ts \u00e0 la source": {},
+ "Pr\u00e9voyance professionnelle": {}
+ },
+ "Prestations de travail de tiers dans le commerce": {
+ "Employ\u00e9s temporaires": {}
+ }
+ },
+ "Charges sociales": {
+ "AVS, AI, APG, assurance-ch\u00f4mage": {
+ "AVS, AI, APG, assurance-ch\u00f4mage": {}
+ },
+ "Assurance indemnit\u00e9s journali\u00e8res en cas maladie": {
+ "Assurance indemnit\u00e9s journali\u00e8res en cas maladie": {}
+ },
+ "Assurance-accidents": {
+ "Assurance-accidents": {}
+ },
+ "Caisse de compensation familiale": {
+ "Caisse de compensation familiale": {}
+ },
+ "Imp\u00f4ts \u00e0 la source": {
+ "Imp\u00f4ts \u00e0 la source": {}
+ },
+ "Pr\u00e9voyance professionnelle": {
+ "Pr\u00e9voyance professionnelle": {}
+ }
+ },
+ "Prestations de travail de tiers": {
+ "Prestations de travail de tiers": {
+ "Employ\u00e9s temporaires": {},
+ "Employ\u00e9s \u00e0 la t\u00e2che": {}
+ }
+ }
+ },
+ "Chiffre d'affaires ventes, prestations services": {
+ "Autres produits": {
+ "Autres produits c/ventes et prestations services": {
+ "D\u00e9ductions sur les produits accessoires": {},
+ "Produits de travaux annexes d'exploitation": {},
+ "Variations des stocks de travaux en cours": {},
+ "Ventes de d\u00e9chets": {},
+ "Ventes de mati\u00e8res auxiliaires": {},
+ "Ventes de mati\u00e8res premi\u00e8res": {}
+ },
+ "Autres produits prestations services st\u00e9s groupe": {
+ "Autres produits prestations services st\u00e9s groupe": {}
+ },
+ "D\u00e9ductions s/les autres produits": {
+ "Escomptes s/ventes": {},
+ "Rabais et r\u00e9ductions de prix": {}
+ },
+ "Produits c/mise \u00e0 disposition du personnel": {
+ "Produits c/mise \u00e0 disposition du personnel": {}
+ },
+ "Produits des licences, des brevets, etc.": {
+ "Droits de douane": {},
+ "D\u00e9ductions s/produits des licences, brevets.etc.": {},
+ "Produits de licence pour brevet X": {},
+ "Produits de licence pour brevet Y": {}
+ }
+ },
+ "Chiffre d'affaires brut de la production vendue": {
+ "Caf brut de la production livr\u00e9e \u00e0 des st\u00e9s groupe": {
+ "Retours de marchandises": {}
+ },
+ "Caf brut de la production vendue secteur A": {
+ "Chiffre d'affaires brut du produit X": {},
+ "Chiffre d'affaires brut du produit Y": {},
+ "Chiffre d'affaires brut prestations annexes": {},
+ "D\u00e9ductions sur le chiffre d'affaires": {},
+ "Variations des stocks de produits en cours / finis": {}
+ },
+ "Caf brut de la production vendue secteur B": {
+ "Chiffre d'affaires brut au comptant": {},
+ "Chiffre d'affaires brut des ventes de d\u00e9tail": {},
+ "Chiffre d'affaires brut des ventes en gros": {}
+ },
+ "Caf brut de la production vendue secteur C": {
+ "Chiffre d'affaires brut TVA avec d\u00e9duction IP": {},
+ "Chiffre d'affaires brut TVA sans d\u00e9duction IP": {},
+ "Chiffre d'affaires brut TVA taux normal": {},
+ "Chiffre d'affaires brut TVA taux r\u00e9duit": {},
+ "Chiffre d'affaires brut TVA taux z\u00e9ro": {}
+ },
+ "D\u00e9ductions sur le caf de la production vendue": {
+ "Commissions de tiers": {},
+ "Diff\u00e9rences de change s/vente": {},
+ "Escomptes s/ventes": {},
+ "Frais d'encaissement": {},
+ "Frets et ports": {},
+ "Pertes sur clients": {},
+ "Rabais et r\u00e9ductions de prix": {},
+ "Remises s/ventes": {}
+ },
+ "Variations des stocks de produits en cours/finis": {
+ "Variations des stocks de produits en cours/finis": {}
+ }
+ },
+ "D\u00e9ductions s/produits des ventes": {
+ "D\u00e9ductions s/produits": {
+ "Diff\u00e9rences de change s/vente": {},
+ "Escomptes s/ventes": {},
+ "Frets et ports": {},
+ "Pertes s/clients": {}
+ }
+ },
+ "Prestations propres et consommations propres": {
+ "Consommations propres de marchandises": {
+ "Consommation propre article X": {},
+ "Consommation propre article Y": {}
+ },
+ "Consommations propres de services": {
+ "Consommation propre du service X": {},
+ "Consommation propre du service Y": {}
+ },
+ "Consommations propres pour propre production": {
+ "Consommation propre produit X": {},
+ "Consommation propre produit Y": {}
+ },
+ "Prestations propres": {
+ "Production propre d'immobi. corporelles immeubles": {},
+ "Production propre d'immobi. corporelles meubles": {},
+ "R\u00e9parations propres d'immobi. corporelles meubles": {},
+ "R\u00e9parations propres d'immobi.corporelles immeubles": {}
+ }
+ },
+ "Variations de stocks de produits et services": {
+ "Variations de stocks de produits et services": {
+ "Variations de stocks de produits en cours": {},
+ "Variations de stocks de produits finis": {}
+ },
+ "Variations de stocks de services": {
+ "Variations de stocks de services en cours": {},
+ "Variations de stocks de services termin\u00e9s": {}
+ }
+ },
+ "Ventes de marchandises": {
+ "D\u00e9ductions sur les ventes de marchandises": {
+ "Commissions de tiers": {},
+ "Diff\u00e9rences de change s/vente": {},
+ "Escomptes s/ventes": {},
+ "Frais d'encaissement": {},
+ "Frets et ports": {},
+ "Pertes sur clients": {},
+ "Rabais et r\u00e9ductions de prix": {},
+ "Remises s/ventes": {}
+ },
+ "Ventes brutes de marchandises secteur A": {
+ "D\u00e9ductions sur les ventes": {},
+ "Ventes brutes de l'article X": {},
+ "Ventes brutes de l'article Y": {}
+ },
+ "Ventes brutes de marchandises secteur B": {
+ "Ventes brutes au comptant": {},
+ "Ventes de d\u00e9tail brutes \u00e0 cr\u00e9dit": {},
+ "Ventes en gros brutes \u00e0 cr\u00e9dit": {}
+ },
+ "Ventes brutes de marchandises secteur C": {
+ "Ventes brutes TVA avec d\u00e9duction IP": {},
+ "Ventes brutes TVA sans d\u00e9duction IP": {},
+ "Ventes brutes TVA taux normal": {},
+ "Ventes brutes TVA taux r\u00e9duit": {},
+ "Ventes brutes de prestations annexes exploitation": {}
+ },
+ "Ventes brutes de marchandises st\u00e9s groupe": {
+ "Ventes brutes de marchandises st\u00e9s groupe": {}
+ }
+ },
+ "Ventes de prestations de services": {
+ "D\u00e9ductions s/ventes prestations de services": {
+ "Commissions de tiers": {},
+ "Diff\u00e9rences de change s/vente": {},
+ "Escomptes s/ventes": {},
+ "Frais d'encaissement": {},
+ "Pertes sur clients": {},
+ "Ports": {},
+ "Rabais et r\u00e9ductions de prix": {},
+ "Remises s/ventes": {}
+ },
+ "Ventes brutes de prestations de service secteur A": {
+ "D\u00e9ductions sur les ventes": {},
+ "Variations stocks c/travaux en cours": {},
+ "Ventes brutes de prestations de services X": {},
+ "Ventes brutes de prestations de services Y": {}
+ },
+ "Ventes brutes de prestations de services secteur B": {
+ "Ventes brutes prestations de services au comptant": {},
+ "Ventes brutes prestations de services \u00e0 cr\u00e9dit": {}
+ },
+ "Ventes brutes prestations de services du secteur C": {
+ "Ventes brutes prestations annexes d'exploitation": {},
+ "Ventes brutes prestations services TVA avec d\u00e9d.IP": {},
+ "Ventes brutes prestations services TVA sans d\u00e9d.IP": {},
+ "Ventes brutes prestations services TVA taux normal": {},
+ "Ventes brutes prestations services TVA taux r\u00e9duit": {}
+ },
+ "Ventes brutes prestations services \u00e0 st\u00e9s groupe": {
+ "Ventes brutes prestations services \u00e0 st\u00e9s groupe": {}
+ }
+ }
+ },
+ "Cl\u00f4ture": {
+ "Bilan": {
+ "Bilan": {
+ "Bilan d'ouverture": {},
+ "Bilan de cl\u00f4ture": {}
+ }
+ },
+ "Compte de r\u00e9sultat": {
+ "Compte de r\u00e9sultat": {
+ "Compte de r\u00e9sultat": {}
+ }
+ },
+ "Ecriture de regroupements et de corrections": {
+ "Ecritures de corrections": {
+ "Ecritures de corrections": {}
+ },
+ "Ecritures de regroupements": {
+ "Ecritures de regroupements des cr\u00e9diteurs": {},
+ "Ecritures de regroupements des d\u00e9biteurs": {}
+ }
+ },
+ "Utilisation du b\u00e9n\u00e9fice": {
+ "Utilisation du b\u00e9n\u00e9fice": {
+ "Participation au b\u00e9n\u00e9fice de l'associ\u00e9 X": {},
+ "Participation au b\u00e9n\u00e9fice de l'associ\u00e9 Y": {}
+ }
+ }
+ },
+ "R\u00e9sultat des activit\u00e9s annexes d'exploitation": {
+ "B\u00e9n\u00e9fices provenant de l'ali\u00e9nation d'actifs immob": {
+ "B\u00e9n\u00e9fice s/immobilisations corporelles immeubles": {
+ "B\u00e9n\u00e9fices s/ventes d'immeubles": {}
+ },
+ "B\u00e9n\u00e9fices s/immobilisations corporelles meubles": {
+ "B\u00e9n\u00e9fices s/ventes d'\u00e9quipements d'exploitation": {}
+ },
+ "B\u00e9n\u00e9fices s/immobilisations financi\u00e8res": {
+ "B\u00e9n\u00e9fices s/autres immobilisations financi\u00e8res": {},
+ "B\u00e9n\u00e9fices s/titres des actifs immobilis\u00e9s": {},
+ "B\u00e9n\u00e9fices s/ventes de participations": {}
+ },
+ "B\u00e9n\u00e9fices s/immobilisations incorporelles": {
+ "B\u00e9n\u00e9fices s/ventes de brevets, droits de licence": {}
+ }
+ },
+ "R\u00e9sultat d'immeuble": {
+ "R\u00e9sultat de l'immeuble d'exploitation 1": {
+ "Charges de l'immeuble d'exploitation 1": {
+ "Charges d'administration": {},
+ "Droits, taxes, imp\u00f4ts fonciers": {},
+ "Eau, eaux us\u00e9es": {},
+ "Entretien de l'immeuble": {},
+ "Int\u00e9r\u00eats hypoth\u00e9caires": {},
+ "Ordures, \u00e9vacuation des d\u00e9chets": {},
+ "Primes d'assurance": {}
+ },
+ "Produits de l'immeuble d'exploitation 1": {
+ "Loyers de locaux d'exploitation": {},
+ "Loyers des appartements": {},
+ "Loyers des garages": {},
+ "Loyers internes pour locaux d'exploitation": {},
+ "Loyers priv\u00e9s": {}
+ }
+ }
+ },
+ "R\u00e9sultat des activit\u00e9s annexes": {
+ "R\u00e9sultat de l'activit\u00e9 annexe 2": {
+ "Charges de l'activit\u00e9 annexe 1": {
+ "Assurances-choses, droits, taxes, patentes": {},
+ "Autres charges": {},
+ "Charges d'administration, d'informatique": {},
+ "Charges d'entretien, r\u00e9parations, remplacements": {},
+ "Charges d'\u00e9nergie et \u00e9vacuation des d\u00e9chets": {},
+ "Charges de locaux": {},
+ "Charges de mati\u00e8res": {},
+ "Charges de personnel": {},
+ "Charges de publicit\u00e9": {},
+ "Charges de v\u00e9hicules et de transport": {}
+ },
+ "Charges de l'activit\u00e9 annexe 2": {
+ "Assurances-choses, droits, taxes, patentes": {},
+ "Autres charges": {},
+ "Charges d'administration, d'informatique": {},
+ "Charges d'entretien, r\u00e9parations, remplacements": {},
+ "Charges d'\u00e9nergie et \u00e9vacuation des d\u00e9chets": {},
+ "Charges de locaux": {},
+ "Charges de mati\u00e8res": {},
+ "Charges de personnel": {},
+ "Charges de publicit\u00e9": {},
+ "Charges de v\u00e9hicules et de transport": {}
+ },
+ "Produits de l'activit\u00e9 annexe 1": {
+ "Diminutions de produits": {},
+ "Produits bruts": {}
+ },
+ "R\u00e9sultat de l'activit\u00e9 annexe 2": {
+ "Diminutions de produits": {},
+ "Produits bruts": {}
+ }
+ }
+ },
+ "R\u00e9sultat des placements financiers": {
+ "Charges s/placements financiers": {
+ "Corrections de valeur s/placements financiers": {},
+ "Frais de banque et de ch\u00e8ques postaux": {},
+ "Frais de d\u00e9p\u00f4ts": {},
+ "Pertes de change s/placements financiers": {}
+ },
+ "Produits de placements financiers": {
+ "Produits d'autres placements financiers": {},
+ "Produits de placements en liquidit\u00e9s et titres": {},
+ "Produits de placements financiers aupr\u00e8s st\u00e9s": {},
+ "Produits de placements financiers c/actionnaires": {}
+ }
+ }
+ },
+ "R\u00e9sultats exceptionnel et hors exploitation imp\u00f4ts": {
+ "Charges d'imp\u00f4t": {
+ "Imp\u00f4ts directs de l'entreprise": {
+ "Imp\u00f4ts hors exercices": {},
+ "Imp\u00f4ts sur le b\u00e9n\u00e9fice": {},
+ "Imp\u00f4ts sur le capital": {}
+ }
+ },
+ "R\u00e9sultat exceptionnel": {
+ "Charges exceptionnelles": {
+ "Bilans d'ouverture": {},
+ "Bilans de cl\u00f4ture": {},
+ "Charges pour indemnit\u00e9s pour pr\u00e9judices": {},
+ "Dotations exceptionnelles aux amortissements": {},
+ "Dotations exceptionnelles aux provisions": {},
+ "Dotations exceptionnelles aux r\u00e9serves": {},
+ "Pertes exceptionnelles de change": {},
+ "Pertes exceptionnelles s/ali\u00e9nations actifs immob": {},
+ "Pertes exceptionnelles s/d\u00e9biteurs": {}
+ },
+ "Produits exceptionnels": {
+ "B\u00e9n\u00e9fices de change exceptionnels": {},
+ "B\u00e9n\u00e9fices exceptionnels s/ali\u00e9nations actifs immob": {},
+ "Dissolutions de provisions superflues": {},
+ "Dissolutions de r\u00e9serves": {},
+ "Produits pour indemnit\u00e9s pour pr\u00e9judices": {},
+ "R\u00e9\u00e9valuations comptables": {},
+ "Subventions obtenues": {}
+ }
+ },
+ "R\u00e9sultat hors exploitation": {
+ "Autres r\u00e9sultats hors exploitation": {
+ "Autres charges hors exploitation": {
+ "Charges pour des activit\u00e9s hors exploitation": {}
+ },
+ "Autres produits hors exploitation": {
+ "Honoraires pour expertises, conf\u00e9rences, publica.": {},
+ "Jetons de pr\u00e9sence": {}
+ }
+ },
+ "R\u00e9sultat de l'activit\u00e9 hors exploitation": {
+ "R\u00e9sultat de l'activit\u00e9 hors exploitation 1": {
+ "Charges de l'activit\u00e9 hors exploitation 1": {
+ "Assurances-choses, droits, taxes, autorisations": {},
+ "Autres charges": {},
+ "Charges d'administration, d'informatique": {},
+ "Charges d'entretien, r\u00e9parations, remplacements": {},
+ "Charges d'\u00e9nergie, \u00e9vacuation des d\u00e9chets": {},
+ "Charges de locaux": {},
+ "Charges de mati\u00e8res": {},
+ "Charges de personnel": {},
+ "Charges de publicit\u00e9": {},
+ "Charges de v\u00e9hicules et de transport": {}
+ },
+ "Produits de l'activit\u00e9 hors exploitation 1": {
+ "Chiffre d'affaires brut": {},
+ "Diminution de produits": {}
+ }
+ }
+ },
+ "R\u00e9sultat de l'immeuble hors exploitation": {
+ "R\u00e9sultat de l'immeuble hors exploitation 1": {
+ "Charges de l'immeuble hors exploitation 1": {
+ "Charges d'administration": {},
+ "Droits, taxes, imp\u00f4ts fonciers": {},
+ "Eau, eaux us\u00e9es": {},
+ "Entretien d'immeuble": {},
+ "Int\u00e9r\u00eats hypoth\u00e9caires": {},
+ "Ordures, \u00e9vacuation des d\u00e9chets": {},
+ "Primes d'assurance": {}
+ },
+ "Produits de l'immeuble hors exploitation 1": {
+ "Loyer interne": {},
+ "Loyers des appartements": {},
+ "Loyers des garages": {},
+ "Loyers des locaux": {}
+ }
+ }
+ },
+ "R\u00e9sultat des placements financiers hors exploitation": {
+ "Charges financi\u00e8res s/placements financiers hors exploitation": {
+ "Corrections de valeur s/placements financiers hors": {},
+ "Frais de banque et de ch\u00e8que postaux": {},
+ "Frais de d\u00e9p\u00f4t": {},
+ "Pertes de change s/placements financiers hors ex.": {}
+ },
+ "Produits financiers s/placements financiers hors exploitation": {
+ "Produits d'autres placements financiers": {},
+ "Produits de placements en liquidit\u00e9s et titres": {}
+ }
+ }
+ }
+ }
+ },
+ "name": "Plan comptable"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/chart_of_accounts.py b/erpnext/accounts/doctype/account/chart_of_accounts/chart_of_accounts.py
new file mode 100644
index 0000000..43b1a49
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/chart_of_accounts.py
@@ -0,0 +1,81 @@
+# 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, os, json
+from frappe.utils import cstr
+from unidecode import unidecode
+
+def create_charts(chart_name, company):
+ # ***************
+ frappe.db.sql("delete from tabAccount where company=%s", company)
+ # ***************
+
+ chart = get_chart(chart_name)
+
+ if chart:
+ accounts = []
+
+ def _import_accounts(children, parent, root_type, root_account=False):
+ for account_name, children in children.items():
+ if root_account:
+ root_type = children.get("root_type")
+
+ if account_name not in ["account_type", "root_type"]:
+
+ account_name_in_db = unidecode(account_name.strip().lower())
+ if account_name_in_db in accounts:
+ count = accounts.count(account_name_in_db)
+ account_name = account_name + " " + cstr(count)
+
+ account = frappe.get_doc({
+ "doctype": "Account",
+ "account_name": account_name,
+ "company": company,
+ "parent_account": parent,
+ "group_or_ledger": "Group" if len(children) else "Ledger",
+ "root_type": root_type,
+ "report_type": "Balance Sheet" \
+ if root_type in ["Asset", "Liability", "Equity"] else "Profit and Loss",
+ "account_type": children.get("account_type")
+ })
+
+ if root_account:
+ account.ignore_mandatory = True
+
+ account.insert()
+
+ accounts.append(account_name_in_db)
+
+ _import_accounts(children, account.name, root_type)
+
+ _import_accounts(chart.get("tree"), None, None, root_account=True)
+
+def get_chart(chart_name):
+ chart = {}
+ for fname in os.listdir(os.path.dirname(__file__)):
+ if fname.endswith(".json"):
+ with open(os.path.join(os.path.dirname(__file__), fname), "r") as f:
+ chart = json.loads(f.read())
+ if chart.get("name") == chart_name:
+ return chart
+
+@frappe.whitelist()
+def get_charts_for_country(country):
+ charts = []
+ country_code = frappe.db.get_value("Country", country, "code")
+
+ for fname in os.listdir(os.path.dirname(__file__)):
+ if fname.startswith(country_code) and fname.endswith(".json"):
+ with open(os.path.join(os.path.dirname(__file__), fname), "r") as f:
+ charts.append(json.loads(f.read())["name"])
+
+ countries_use_OHADA_system = ["Benin", "Burkina Faso", "Cameroon", "Central African Republic", "Comoros",
+ "Congo", "Ivory Coast", "Gabon", "Guinea", "Guinea Bissau", "Equatorial Guinea", "Mali", "Niger",
+ "Replica of Democratic Congo", "Senegal", "Chad", "Togo"]
+
+ if country in countries_use_OHADA_system:
+ with open(os.path.join(os.path.dirname(__file__), "syscohada_syscohada_chart_template.json"), "r") as f:
+ charts.append(json.loads(f.read())["name"])
+
+ return charts
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/cl_cl_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/cl_cl_chart_template.json
new file mode 100644
index 0000000..4ab6e76
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/cl_cl_chart_template.json
@@ -0,0 +1,202 @@
+{
+ "country_code": "cl",
+ "name": "Chile - Plan de Cuentas",
+ "tree": {
+ "Cuentas de Movimiento": {
+ "Compras": {
+ "Compras - Categoria de productos 01": {}
+ },
+ "Costos de Producci\u00f3n": {},
+ "Gastos de Administraci\u00f3n": {},
+ "Gastos de Comercializaci\u00f3n": {}
+ },
+ "Cuentas de Orden": {
+ "CUENTAS DE ORDEN ACREEDORAS": {
+ "Acreedor por Documentos Descontados": {},
+ "Acreedor por Garant\u00edas Otorgadas": {},
+ "Comitente por Mercaderias Recibidas en Consignaci\u00f3n": {}
+ },
+ "CUENTAS DE ORDEN DEUDORAS": {
+ "Dep\u00f3sito de Valores Recibos en Garant\u00eda": {},
+ "Documentos Descontados": {},
+ "Documentos Endosados": {},
+ "Garantias Otorgadas": {},
+ "Mercaderias Recibidas en Consignaci\u00f3n": {}
+ }
+ },
+ "Cuentas de Resultado": {
+ "RESULTADO GANANCIA": {
+ "Ingresos Fuera de Explotaci\u00f3n": {
+ "Donaciones obtenidas, ganandas, percibidas": {},
+ "Ganancia Venta Inversiones Permanentes": {},
+ "Ganancia Venta de Activo Fijo": {},
+ "Recupero de Deudores Incobrables": {},
+ "Recupero de Rezagos": {}
+ },
+ "Ingresos de Explotaci\u00f3n": {
+ "Alquileres gananados, obtenidos, percibidos": {},
+ "Comisiones gananados, obtenidos, percibidos": {},
+ "Descuentos gananados, obtenidos, percibidos": {},
+ "Ganancia Venta de Acciones": {},
+ "Honorarios gananados, obtenidos, percibidos": {},
+ "Interese sobre Inversiones": {},
+ "Intereses gananados, obtenidos, percibidos": {},
+ "Ventas": {
+ "Ventas - Categoria de productos 01": {}
+ }
+ }
+ },
+ "RESULTADO P\u00c9RDIDA": {
+ "Egresos Fuera de Explotaci\u00f3n": {
+ "Donaciones Cedidas, Otorgadas": {},
+ "Gastos en Siniestros": {},
+ "P\u00e9rdida Venta Activo Fijo": {}
+ },
+ "Egresos de Explotaci\u00f3n": {
+ "Costo de Mercader\u00edas Vendidas": {
+ "Costo de Mercader\u00edas Vendidas - Categoria de productos 01": {}
+ },
+ "Gastos Bancarios": {},
+ "Gastos de Publicidad y Propaganda": {},
+ "Gastos en Amortizaci\u00f3n": {},
+ "Gastos en Cargas Sociales": {},
+ "Gastos en Depreciaci\u00f3n de Activo Fijo": {},
+ "Gastos en Impuestos": {},
+ "Gastos en Servicios P\u00fablicos": {},
+ "Gastos en Sueldos y Jornales": {}
+ }
+ }
+ },
+ "inventario del Balance General": {
+ "ACTIVOS": {
+ "Activo Circulante": {
+ "Activo Circulante - Bancos": {
+ "Activo Circulante.../ BCO. CTA CTE CLP": {}
+ },
+ "Activo Circulante - Caja": {
+ "Activo Circulante - Caja / efectivo CLP": {}
+ },
+ "Activo Circulante - Fondos fijos": {
+ "Activo Circulante - Fondos fijos / caja chica 01 CLP": {}
+ },
+ "Activo Circulante - Moneda Extranjera": {
+ "Activo Circulante - Caja / efectivo USD": {}
+ },
+ "Activo Circulante - Recaudaciones a Depositar ": {},
+ "Activo Circulante - Valores a Depositar ": {}
+ },
+ "Activo Fijo": {
+ "Activo Fijo / (-) Depreciaci\u00f3n Acumulada": {},
+ "Activo Fijo / Equipos": {},
+ "Activo Fijo / Inmuebles": {},
+ "Activo Fijo / Maquinaria": {},
+ "Activo Fijo / Material Rodante Motorizado": {}
+ },
+ "Activo Intangible": {
+ "Activo Intangible / (-) Amortizaci\u00f3n Acumulada": {},
+ "Activo Intangible / Concesiones y Franquicias": {},
+ "Activo Intangible / Derecho de Llaves": {},
+ "Activo Intangible / Marcas y Patentes de Invenci\u00f3n": {}
+ },
+ "Existencias": {
+ "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Existencias": {},
+ "Existencias - Mercader\u00edas": {
+ "Existencias - Mercader\u00edas / Categoria de productos 01": {}
+ },
+ "Existencias - Mercader\u00edas en Tr\u00e1nsito": {},
+ "Materiales Varios ": {},
+ "Materias primas": {},
+ "Productos Elaborados": {},
+ "Productos en Curso de Elaboraci\u00f3n": {}
+ },
+ "Inversiones Financieras": {
+ "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones": {},
+ "Inversiones / Acciones Permanentes": {},
+ "Inversiones / Acciones Transitorias": {},
+ "Inversiones / T\u00edtulos P\u00fablicos": {}
+ }
+ },
+ "Cuentas por Cobrar": {
+ "Cuentas por Cobrar / (-) Intereses (+) a Devengar": {},
+ "Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos": {},
+ "Cuentas por Cobrar / Accionistas": {},
+ "Cuentas por Cobrar / Alquileres Pagados por Adelantado": {},
+ "Cuentas por Cobrar / Anticipo al Personal": {},
+ "Cuentas por Cobrar / Anticipo de Impuestos": {},
+ "Cuentas por Cobrar / Anticipos a Proveedores": {},
+ "Cuentas por Cobrar / Intereses Pagados por Adelantado": {},
+ "Cuentas por Cobrar / Pr\u00e9stamos otorgados": {}
+ },
+ "Documentos por Cobrar": {
+ "Documentos por Cobrar / (-) Previsi\u00f3n para Incobrables": {},
+ "Documentos por Cobrar / Deudores Morosos": {},
+ "Documentos por Cobrar / Deudores Varios": {},
+ "Documentos por Cobrar / Deudores en Gesti\u00f3n Judicial": {},
+ "Documentos por Cobrar / Deudores por Ventas": {}
+ },
+ "PASIVOS": {
+ "Cuentas por Pagar": {
+ "Cuentas por Pagar / (-) Intereses a Devengar por Compras al Cr\u00e9dito": {},
+ "Cuentas por Pagar / Anticipos de Clientes": {},
+ "Cuentas por Pagar / Proveedores": {}
+ },
+ "Impuestos por Pagar": {
+ "Impuestos por Pagar / IVA a Pagar": {},
+ "Impuestos por Pagar / Impuesto a la Renta a Pagar": {}
+ },
+ "Otras Cuentas por Pagar": {
+ "Otras Cuentas por Pagar / Acreedores Varios": {},
+ "Otras Cuentas por Pagar / Cobros por Adelantado": {},
+ "Otras Cuentas por Pagar / Dividendos a Pagar": {},
+ "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar": {}
+ },
+ "Pasivo Circulante": {
+ "Pasivo Circulante / Adelantos en Cuenta Corriente": {},
+ "Pasivo Circulante / Debentures Emitidos": {},
+ "Pasivo Circulante / Intereses a Pagar": {},
+ "Pasivo Circulante / Obligaciones a Pagar": {},
+ "Pasivo Circulante / Prestamos": {}
+ },
+ "Provisiones": {
+ "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos": {},
+ "Provisiones / Previsi\u00f3n para Garant\u00edas por Service": {},
+ "Provisiones / Previsi\u00f3n para juicios Pendientes": {}
+ },
+ "Remuneraciones por Pagar": {
+ "Remuneraciones por Pagar / Cargas Sociales a Pagar": {},
+ "Remuneraciones por Pagar / Provisi\u00f3n para Sueldo Anual Complementario": {},
+ "Remuneraciones por Pagar / Retenciones a Depositar": {},
+ "Remuneraciones por Pagar / Sueldos a Pagar": {}
+ }
+ },
+ "PATRIMONIO": {
+ "Ajustes al Patrimonio": {
+ "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Activo Fijo": {}
+ },
+ "Aportes No Capitalizados": {
+ "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones": {},
+ "Aportes No Capitalizados / Primas de Emsi\u00f3n": {}
+ },
+ "Capital": {
+ "Capital / (-) Descuento de Emisi\u00f3n de Acciones": {},
+ "Capital / Acciones en Circulaci\u00f3n": {},
+ "Capital / Capital Propio": {},
+ "Capital / Dividendos a Distribuir en Acciones": {}
+ },
+ "Futuras Eventualidades": {
+ "Reserva Estatutaria": {},
+ "Reserva Facultativa": {},
+ "Reserva Legal": {},
+ "Reserva para Renovaci\u00f3n de Activo Fijo": {}
+ },
+ "Resultados No Asignados": {
+ "Resultado del Ejercicio": {},
+ "Resultados Acumulados": {},
+ "Resultados Acumulados del Ejercicio Anterior": {},
+ "Utilidades y P\u00e9rdidas del Ejercicio": {}
+ }
+ }
+ },
+ "name": "Chile"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/cn_l10n_chart_china.json b/erpnext/accounts/doctype/account/chart_of_accounts/cn_l10n_chart_china.json
new file mode 100644
index 0000000..5b73670
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/cn_l10n_chart_china.json
@@ -0,0 +1,112 @@
+{
+ "country_code": "cn",
+ "name": "\u4e2d\u56fd\u4f1a\u8ba1\u79d1\u76ee\u8868 \uff08\u8d22\u4f1a[2006]3\u53f7\u300a\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\u300b\uff09",
+ "tree": {
+ "name": "\u4f1a\u8ba1\u79d1\u76ee",
+ "\u4e3b\u8425\u4e1a\u52a1\u6210\u672c": {},
+ "\u4e3b\u8425\u4e1a\u52a1\u6536\u5165": {},
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+ "\u5176\u4ed6\u4e1a\u52a1\u6536\u5165": {},
+ "\u5176\u4ed6\u5e94\u4ed8\u6b3e": {},
+ "\u5176\u4ed6\u5e94\u6536\u6b3e": {},
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+ },
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+ },
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+ "\u9500\u552e\u8d39\u7528": {},
+ "\u957f\u671f\u501f\u6b3e": {},
+ "\u957f\u671f\u503a\u5238": {},
+ "\u957f\u671f\u5e94\u4ed8\u6b3e": {},
+ "\u957f\u671f\u5e94\u6536\u6b3e": {},
+ "\u957f\u671f\u5f85\u644a\u8d39\u7528": {},
+ "\u957f\u671f\u6295\u8d44\u51cf\u503c\u51c6\u5907": {},
+ "\u957f\u671f\u80a1\u6743\u6295\u8d44": {},
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+ "\u9884\u6536\u8d26\u6b3e": {}
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/cn_l10n_chart_china_small_business.json b/erpnext/accounts/doctype/account/chart_of_accounts/cn_l10n_chart_china_small_business.json
new file mode 100644
index 0000000..1c4ad99
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/cn_l10n_chart_china_small_business.json
@@ -0,0 +1,71 @@
+{
+ "country_code": "cn",
+ "name": "\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u79d1\u76ee\u8868\uff08\u8d22\u4f1a[2011]17\u53f7\u300a\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\u300b\uff09",
+ "tree": {
+ "name": "\u4f1a\u8ba1\u79d1\u76ee",
+ "\u4e3b\u8425\u4e1a\u52a1\u6210\u672c": {},
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+ "\u8425\u4e1a\u7a0e\u91d1\u53ca\u9644\u52a0": {},
+ "\u8d22\u52a1\u8d39\u7528": {},
+ "\u8d44\u672c\u516c\u79ef": {},
+ "\u9012\u5ef6\u6536\u76ca": {},
+ "\u94f6\u884c\u5b58\u6b3e": {},
+ "\u9500\u552e\u8d39\u7528": {},
+ "\u957f\u671f\u501f\u6b3e": {},
+ "\u957f\u671f\u503a\u5238\u6295\u8d44": {},
+ "\u957f\u671f\u5e94\u4ed8\u6b3e": {},
+ "\u957f\u671f\u5f85\u644a\u8d39\u7528": {},
+ "\u957f\u671f\u80a1\u6743\u6295\u8d44": {},
+ "\u9884\u4ed8\u8d26\u6b3e": {},
+ "\u9884\u6536\u8d26\u6b3e": {}
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/co_vauxoo_mx_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/co_vauxoo_mx_chart_template.json
new file mode 100644
index 0000000..7b0b774
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/co_vauxoo_mx_chart_template.json
@@ -0,0 +1,3000 @@
+{
+ "country_code": "co",
+ "name": "Unique Account Chart - PUC",
+ "tree": {
+ "ACTIVO": {
+ "DEUDORES": {
+ "ANTICIPO DE IMPUESTOS Y CONTRIBUCIONES O SALDOS A FAVOR": {
+ "ANTICIPO DE IMPUESTOS DE INDUSTRIA Y COMERCIO": {},
+ "ANTICIPO DE IMPUESTOS DE RENTA Y COMPLEMENTARIOS": {},
+ "CONTRIBUCIONES": {},
+ "IMPUESTO A LAS VENTAS RETENIDO": {
+ " IMPUESTO A LAS VENTAS RETENIDO": {}
+ },
+ "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO": {},
+ "IMPUESTOS DESCONTABLES": {},
+ "OTROS": {},
+ "RETENCION EN LA FUENTE": {},
+ "SOBRANTES EN LIQUIDACION PRIVADA DE IMPUESTOS": {}
+ },
+ "ANTICIPOS Y AVANCES": {
+ "A AGENTES": {
+ "A AGENTES": {}
+ },
+ "A CONCESIONARIOS": {},
+ "A CONTRATISTAS": {},
+ "A PROVEEDORES": {},
+ "A TRABAJADORES": {},
+ "AJUSTES POR INFLACION": {},
+ "DE ADJUDICACIONES": {},
+ "OTROS": {}
+ },
+ "APORTES POR COBRAR": {},
+ "CLIENTES": {
+ "DEL EXTERIOR": {},
+ "DEUDORES DEL SISTEMA": {},
+ "NACIONALES": {
+ "DEUDORES CLIENTES NACIONALES": {}
+ }
+ },
+ "CUENTAS CORRIENTES COMERCIALES": {
+ "ACCIONISTAS O SOCIOS": {},
+ "CASA MATRIZ": {},
+ "COMPANIAS VINCULADAS": {},
+ "OTRAS": {},
+ "PARTICULARES": {}
+ },
+ "CUENTAS DE OPERACION CONJUNTA": {},
+ "CUENTAS POR COBRAR A CASA MATRIZ": {
+ "PAGOS A NOMBRE DE CASA MATRIZ": {},
+ "PRESTAMOS": {},
+ "VALORES RECIBIDOS POR CASA MATRIZ": {},
+ "VENTAS": {}
+ },
+ "CUENTAS POR COBRAR A DIRECTORES": {},
+ "CUENTAS POR COBRAR A SOCIOS Y ACCIONISTAS": {
+ "A ACCIONISTAS": {
+ "ALFONSO SOTO": {},
+ "DOUGLAS CANELON": {},
+ "LIGIA MARINA CANELON CASTELLANOS": {}
+ },
+ "A SOCIOS": {
+ "A SOCIOS": {}
+ }
+ },
+ "CUENTAS POR COBRAR A TRABAJADORES": {
+ "CALAMIDAD DOMESTICA": {},
+ "EDUCACION": {},
+ "MEDICOS, ODONTOLOGICOS Y SIMILARES": {},
+ "OTROS": {},
+ "RESPONSABILIDADES": {},
+ "VEHICULOS": {},
+ "VIVIENDA": {}
+ },
+ "CUENTAS POR COBRAR A VINCULADOS ECONOMICOS": {
+ "FILIALES": {},
+ "SUBSIDIARIAS": {},
+ "SUCURSALES": {}
+ },
+ "DEPOSITOS": {
+ "EN GARANTIA": {},
+ "OTROS": {},
+ "PARA ADQUISICION DE ACCIONES, CUOTAS O DERECHOS SOCIALES": {},
+ "PARA CONTRATOS": {},
+ "PARA IMPORTACIONES": {},
+ "PARA JUICIOS EJECUTIVOS": {},
+ "PARA RESPONSABILIDADES": {},
+ "PARA SERVICIOS": {}
+ },
+ "DERECHOS DE RECOMPRA DE CARTERA NEGOCIADA": {},
+ "DEUDAS DE DIFICIL COBRO": {},
+ "DEUDORES VARIOS": {
+ "COMISIONISTAS DE BOLSAS": {},
+ "CUENTAS POR COBRAR DE TERCEROS": {},
+ "DEPOSITARIOS": {},
+ "FONDO DE INVERSION": {},
+ "FONDOS DE INVERSION SOCIAL": {},
+ "OTROS": {},
+ "PAGOS POR CUENTA DE TERCEROS": {}
+ },
+ "INGRESOS POR COBRAR": {
+ "ARRENDAMIENTOS": {},
+ "CERT POR COBRAR": {},
+ "COMISIONES": {},
+ "DIVIDENDOS Y/O PARTICIPACIONES": {},
+ "HONORARIOS": {},
+ "INTERESES": {},
+ "OTROS": {
+ "Generica a Cobrar": {}
+ },
+ "SERVICIOS": {}
+ },
+ "PRESTAMOS A PARTICULARES": {
+ "CON GARANTIA PERSONAL": {},
+ "CON GARANTIA REAL": {}
+ },
+ "PROMESAS DE COMPRA VENTA": {
+ "DE BIENES RAICES": {},
+ "DE FLOTA Y EQUIPO AEREO": {},
+ "DE FLOTA Y EQUIPO DE TRANSPORTE": {},
+ "DE FLOTA Y EQUIPO FERREO": {},
+ "DE FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO": {},
+ "DE MAQUINARIA Y EQUIPO": {},
+ "DE OTROS BIENES": {},
+ "DE SEMOVIENTES": {}
+ },
+ "PROVISIONES": {
+ "ANTICIPOS Y AVANCES": {},
+ "CLIENTES": {},
+ "CUENTAS CORRIENTES COMERCIALES": {},
+ "CUENTAS DE OPERACION CONJUNTA": {},
+ "CUENTAS POR COBRAR A CASA MATRIZ": {},
+ "CUENTAS POR COBRAR A SOCIOS Y ACCIONISTAS": {},
+ "CUENTAS POR COBRAR A TRABAJADORES": {},
+ "CUENTAS POR COBRAR A VINCULADOS ECONOMICOS": {},
+ "DEPOSITOS": {},
+ "DERECHOS DE RECOMPRA DE CARTERA NEGOCIADA": {},
+ "DEUDORES VARIOS": {},
+ "INGRESOS POR COBRAR": {},
+ "PRESTAMOS A PARTICULARES": {},
+ "PROMESAS DE COMPRAVENTA": {},
+ "RECLAMACIONES": {},
+ "RETENCION SOBRE CONTRATOS": {}
+ },
+ "RECLAMACIONES": {
+ "A COMPANIAS ASEGURADORAS": {},
+ "A TRANSPORTADORES": {},
+ "OTRAS": {},
+ "POR TIQUETES AEREOS": {}
+ },
+ "RETENCION SOBRE CONTRATOS": {
+ "DE CONSTRUCCION": {},
+ "DE PRESTACION DE SERVICIOS": {},
+ "IMPUESTO A LAS VENTAS RETENIDO": {
+ "IMPUESTO A LAS VENTAS RETENIDO": {}
+ },
+ "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO": {
+ "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO": {}
+ },
+ "OTROS": {
+ "OTROS": {}
+ },
+ "RETEFTE SOBRE COMPRA DE LUBRICANTES": {
+ "RETEFTE SOBRE COMPRA DE LUBRICANTES": {}
+ }
+ }
+ },
+ "DIFERIDOS": {
+ "AMORTIZACION ACUMULADA": {
+ "AJUSTES POR INFLACION": {},
+ "COSTOS DE EXPLORACION POR AMORTIZAR": {},
+ "COSTOS DE EXPLOTACION Y DESARROLLO": {}
+ },
+ "CARGOS DIFERIDOS": {
+ "AJUSTES POR INFLACION": {},
+ "CONCURSOS Y LICITACIONES": {},
+ "CONTRIBUCIONES Y AFILIACIONES": {},
+ "CUBIERTERIA": {},
+ "DOTACION Y SUMINISTRO A TRABAJADORES": {},
+ "ELEMENTOS DE ASEO Y CAFETERIA": {},
+ "ELEMENTOS DE ROPERIA Y LENCERIA": {},
+ "ENTRENAMIENTO DE PERSONAL": {},
+ "ESTUDIOS, INVESTIGACIONES Y PROYECTOS": {},
+ "FERIAS Y EXPOSICIONES": {},
+ "IMPUESTO DE RENTA DIFERIDO ?DEBITOS? POR DIFERENCIAS TEMPORALES": {},
+ "INSTRUMENTAL QUIRURGICO": {},
+ "LICENCIAS": {
+ "LICENCIAS": {}
+ },
+ "LOZA Y CRISTALERIA": {},
+ "MEJORAS A PROPIEDADES AJENAS": {},
+ "MOLDES Y TROQUELES": {},
+ "ORGANIZACION Y PREOPERATIVOS": {},
+ "OTROS": {},
+ "PLATERIA": {},
+ "PROGRAMAS PARA COMPUTADOR (SOFTWARE)": {},
+ "PUBLICIDAD, PROPAGANDA Y PROMOCION": {},
+ "REMODELACIONES": {},
+ "UTILES Y PAPELERIA": {
+ "UTILES Y PAPELERIA": {}
+ }
+ },
+ "CARGOS POR CORRECCION MONETARIA DIFERIDA": {},
+ "COSTOS DE EXPLORACION POR AMORTIZAR": {
+ "AJUSTES POR INFLACION": {},
+ "OTROS COSTOS DE EXPLORACION": {},
+ "POZOS NO COMERCIALES": {},
+ "POZOS SECOS": {}
+ },
+ "COSTOS DE EXPLOTACION Y DESARROLLO": {
+ "AJUSTES POR INFLACION": {},
+ "FACILIDADES DE PRODUCCION": {},
+ "PERFORACION Y EXPLOTACION": {},
+ "PERFORACIONES CAMPOS EN DESARROLLO": {},
+ "SERVICIO A POZOS": {}
+ },
+ "GASTOS PAGADOS POR ANTICIPADO": {
+ "ARRENDAMIENTOS": {},
+ "BODEGAJES": {},
+ "COMISIONES": {},
+ "HONORARIOS": {},
+ "INTERESES": {},
+ "MANTENIMIENTO EQUIPOS": {},
+ "OTROS": {},
+ "SEGUROS Y FIANZAS": {},
+ "SERVICIOS": {},
+ "SUSCRIPCIONES": {}
+ }
+ },
+ "DISPONIBLE": {
+ "BANCOS": {
+ "MONEDA EXTRANJERA": {},
+ "MONEDA NACIONAL": {}
+ },
+ "CAJA": {
+ "CAJA GENERAL": {
+ "CAJA GENERAL": {}
+ },
+ "CAJAS MENORES": {
+ "CAJAS MENORES": {}
+ },
+ "MONEDA EXTRANJERA": {}
+ },
+ "CUENTAS DE AHORRO": {
+ "BANCOS": {},
+ "CORPORACIONES DE AHORRO Y VIVIENDA": {},
+ "ORGANISMOS COOPERATIVOS FINANCIEROS": {}
+ },
+ "FONDOS": {
+ "DE AMORTIZACION MONEDA EXTRANJERA": {},
+ "DE AMORTIZACION MONEDA NACIONAL": {},
+ "ESPECIALES MONEDA EXTRANJERA": {},
+ "ESPECIALES MONEDA NACIONAL": {},
+ "ROTATORIOS MONEDA EXTRANJERA": {},
+ "ROTATORIOS MONEDA NACIONAL": {}
+ },
+ "REMESAS EN TRANSITO": {
+ "MONEDA EXTRANJERA": {},
+ "MONEDA NACIONAL": {}
+ }
+ },
+ "INTANGIBLES": {
+ "CONCESIONES Y FRANQUICIAS": {
+ "AJUSTES POR INFLACION": {},
+ "CONCESIONES": {},
+ "FRANQUICIAS": {}
+ },
+ "CREDITO MERCANTIL": {
+ "ADQUIRIDO O COMPRADO": {},
+ "AJUSTES POR INFLACION": {},
+ "FORMADO O ESTIMADO": {}
+ },
+ "DEPRECIACION Y/O AMORTIZACION ACUMULADA": {
+ "AJUSTES POR INFLACION": {},
+ "CONCESIONES Y FRANQUICIAS": {},
+ "CREDITO MERCANTIL": {},
+ "DERECHOS": {},
+ "KNOW HOW": {},
+ "LICENCIAS": {},
+ "MARCAS": {},
+ "PATENTES": {}
+ },
+ "DERECHOS": {
+ "AJUSTES POR INFLACION": {},
+ "DE EXHIBICION - PELICULAS": {},
+ "DERECHOS DE AUTOR": {},
+ "EN BIENES RECIBIDOS EN ARRENDAMIENTO FINANCIERO (LEASING)": {},
+ "EN FIDEICOMISOS DE ADMINISTRACION": {},
+ "EN FIDEICOMISOS DE GARANTIA": {},
+ "EN FIDEICOMISOS INMOBILIARIOS": {},
+ "OTROS": {},
+ "PUESTO DE BOLSA": {}
+ },
+ "KNOW HOW": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "LICENCIAS": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "MARCAS": {
+ "ADQUIRIDAS": {},
+ "AJUSTES POR INFLACION": {},
+ "FORMADAS": {}
+ },
+ "PATENTES": {
+ "ADQUIRIDAS": {},
+ "AJUSTES POR INFLACION": {},
+ "FORMADAS": {}
+ },
+ "PROVISIONES": {}
+ },
+ "INVENTARIOS": {
+ "BIENES RAICES PARA LA VENTA": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "CONTRATOS EN EJECUCION": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "CULTIVOS EN DESARROLLO": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "ENVASES Y EMPAQUES": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "INVENTARIOS EN TRANSITO": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "MATERIALES, REPUESTOS Y ACCESORIOS": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "MATERIAS PRIMAS": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "MERCANCIAS NO FABRICADAS POR LA EMPRESA": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "OBRAS DE CONSTRUCCION EN CURSO": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "OBRAS DE URBANISMO": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "PLANTACIONES AGRICOLAS": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "PRODUCTOS EN PROCESO": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "PRODUCTOS TERMINADOS": {
+ "AJUSTES POR INFLACION": {},
+ "PRODUCTOS AGRICOLAS Y FORESTALES": {},
+ "PRODUCTOS DE PESCA": {},
+ "PRODUCTOS EXTRAIDOS Y/O PROCESADOS": {},
+ "PRODUCTOS MANUFACTURADOS": {},
+ "SUBPRODUCTOS": {}
+ },
+ "PROVISIONES": {
+ "LIFO": {},
+ "PARA DIFERENCIA DE INVENTARIO FISICO": {},
+ "PARA OBSOLESCENCIA": {},
+ "PARA PERDIDAS DE INVENTARIOS": {}
+ },
+ "SEMOVIENTES": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "TERRENOS": {
+ "AJUSTES POR INFLACION": {},
+ "POR URBANIZAR": {},
+ "URBANIZADOS POR CONSTRUIR": {}
+ }
+ },
+ "INVERSIONES": {
+ "ACCIONES": {
+ "ACTIVIDAD FINANCIERA": {},
+ "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER": {},
+ "AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA": {},
+ "AJUSTES POR INFLACION": {},
+ "COMERCIO AL POR MAYOR Y AL POR MENOR": {},
+ "CONSTRUCCION": {},
+ "ENSENANZA": {},
+ "EXPLOTACION DE MINAS Y CANTERAS": {},
+ "HOTELES Y RESTAURANTES": {},
+ "INDUSTRIA MANUFACTURERA": {},
+ "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES": {},
+ "PESCA": {},
+ "SERVICIOS SOCIALES Y DE SALUD": {},
+ "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA": {},
+ "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES": {}
+ },
+ "ACEPTACIONES BANCARIAS O FINANCIERAS": {
+ "BANCOS COMERCIALES": {},
+ "COMPANIAS DE FINANCIAMIENTO COMERCIAL": {},
+ "CORPORACIONES FINANCIERAS": {},
+ "OTRAS": {}
+ },
+ "BONOS": {
+ "BONOS CONVERTIBLES EN ACCIONES": {},
+ "BONOS ORDINARIOS": {},
+ "BONOS PUBLICOS MONEDA EXTRANJERA": {},
+ "BONOS PUBLICOS MONEDA NACIONAL": {},
+ "OTROS": {}
+ },
+ "CEDULAS": {
+ "CEDULAS DE CAPITALIZACION": {},
+ "CEDULAS DE INVERSION": {},
+ "CEDULAS HIPOTECARIAS": {},
+ "OTRAS": {}
+ },
+ "CERTIFICADOS": {
+ "CERTIFICADOS CAFETEROS VALORIZABLES": {},
+ "CERTIFICADOS DE AHORRO DE VALOR CONSTANTE (CAVC)": {},
+ "CERTIFICADOS DE CAMBIO": {},
+ "CERTIFICADOS DE DEPOSITO A TERMINO (CDT)": {},
+ "CERTIFICADOS DE DEPOSITO DE AHORRO": {},
+ "CERTIFICADOS DE DESARROLLO TURISTICO": {},
+ "CERTIFICADOS DE INVERSION FORESTAL (CIF)": {},
+ "CERTIFICADOS DE REEMBOLSO TRIBUTARIO (CERT)": {},
+ "CERTIFICADOS ELECTRICOS VALORIZABLES (CEV)": {},
+ "OTROS": {}
+ },
+ "CUENTAS EN PARTICIPACION": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "CUOTAS O PARTES DE INTERES SOCIAL": {
+ "ACTIVIDAD FINANCIERA": {},
+ "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER": {},
+ "AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA": {},
+ "AJUSTES POR INFLACION": {},
+ "COMERCIO AL POR MAYOR Y AL POR MENOR": {},
+ "CONSTRUCCION": {},
+ "ENSENANZA": {},
+ "EXPLOTACION DE MINAS Y CANTERAS": {},
+ "HOTELES Y RESTAURANTES": {},
+ "INDUSTRIA MANUFACTURERA": {},
+ "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES": {},
+ "PESCA": {},
+ "SERVICIOS SOCIALES Y DE SALUD": {},
+ "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA": {},
+ "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES": {}
+ },
+ "DERECHOS DE RECOMPRA DE INVERSIONES NEGOCIADAS (REPOS)": {
+ "ACCIONES": {},
+ "ACEPTACIONES BANCARIAS O FINANCIERAS": {},
+ "AJUSTES POR INFLACION": {},
+ "BONOS": {},
+ "CEDULAS": {},
+ "CERTIFICADOS": {},
+ "CUOTAS O PARTES DE INTERES SOCIAL": {},
+ "OTROS": {},
+ "PAPELES COMERCIALES": {},
+ "TITULOS": {}
+ },
+ "DERECHOS FIDUCIARIOS": {
+ "FIDEICOMISOS DE INVERSION MONEDA EXTRANJERA": {},
+ "FIDEICOMISOS DE INVERSION MONEDA NACIONAL": {}
+ },
+ "OBLIGATORIAS": {
+ "BONOS DE FINANCIAMIENTO ESPECIAL": {},
+ "BONOS DE FINANCIAMIENTO PRESUPUESTAL": {},
+ "BONOS PARA DESARROLLO SOCIAL Y SEGURIDAD INTERNA (BDSI)": {},
+ "OTRAS": {}
+ },
+ "OTRAS INVERSIONES": {
+ "ACCIONES O DERECHOS EN CLUBES DEPORTIVOS": {},
+ "AJUSTES POR INFLACION": {},
+ "APORTES EN COOPERATIVAS": {},
+ "BONOS EN COLEGIOS": {},
+ "DERECHOS EN CLUBES SOCIALES": {},
+ "DIVERSAS": {}
+ },
+ "PAPELES COMERCIALES": {
+ "EMPRESAS COMERCIALES": {},
+ "EMPRESAS DE SERVICIOS": {},
+ "EMPRESAS INDUSTRIALES": {}
+ },
+ "PROVISIONES": {
+ "ACCIONES": {},
+ "ACEPTACIONES BANCARIAS O FINANCIERAS": {},
+ "BONOS": {},
+ "CEDULAS": {},
+ "CERTIFICADOS": {},
+ "CUENTAS EN PARTICIPACION": {},
+ "CUOTAS O PARTES DE INTERES SOCIAL": {},
+ "DERECHOS DE RECOMPRA DE INVERSIONES NEGOCIADAS": {},
+ "DERECHOS FIDUCIARIOS": {},
+ "OBLIGATORIAS": {},
+ "OTRAS INVERSIONES": {},
+ "PAPELES COMERCIALES": {},
+ "TITULOS": {}
+ },
+ "TITULOS": {
+ "OTROS": {},
+ "TESOROS": {},
+ "TITULOS CANJEABLES POR CERTIFICADOS DE CAMBIO": {},
+ "TITULOS DE AHORRO CAFETERO (TAC)": {},
+ "TITULOS DE AHORRO EDUCATIVO (TAE)": {},
+ "TITULOS DE AHORRO NACIONAL (TAN)": {},
+ "TITULOS DE CREDITO DE FOMENTO": {},
+ "TITULOS DE DESARROLLO AGROPECUARIO": {},
+ "TITULOS DE DEVOLUCION DE IMPUESTOS NACIONALES (TIDIS)": {},
+ "TITULOS DE PARTICIPACION": {},
+ "TITULOS DE TESORERIA (TES)": {},
+ "TITULOS ENERGETICOS DE RENTABILIDAD CRECIENTE (TER)": {},
+ "TITULOS FINANCIEROS AGROINDUSTRIALES (TFA)": {},
+ "TITULOS FINANCIEROS INDUSTRIALES Y COMERCIALES": {},
+ "TITULOS INMOBILIARIOS": {}
+ }
+ },
+ "OTROS ACTIVOS": {
+ "BIENES DE ARTE Y CULTURA": {
+ "AJUSTES POR INFLACION": {},
+ "BIBLIOTECAS": {},
+ "OBRAS DE ARTE": {},
+ "OTROS": {}
+ },
+ "DIVERSOS": {
+ "AJUSTES POR INFLACION": {},
+ "AMORTIZACION ACUMULADA DE BIENES ENTREGADOS EN COMODATO (CR)": {},
+ "BIENES ENTREGADOS EN COMODATO": {},
+ "BIENES RECIBIDOS EN PAGO": {},
+ "DERECHOS SUCESORALES": {},
+ "ESTAMPILLAS": {},
+ "MAQUINAS PORTEADORAS": {},
+ "OTROS": {
+ "OTROS": {}
+ }
+ },
+ "PROVISIONES": {
+ "BIENES DE ARTE Y CULTURA": {},
+ "DIVERSOS": {}
+ }
+ },
+ "PROPIEDADES, PLANTA Y EQUIPO": {
+ "ACUEDUCTOS, PLANTAS Y REDES": {
+ "ACUEDUCTO, ACEQUIAS Y CANALIZACIONES": {},
+ "AJUSTES POR INFLACION": {},
+ "GASODUCTOS": {},
+ "INSTALACIONES PARA AGUA Y ENERGIA": {},
+ "INSTALACIONES Y EQUIPO DE BOMBEO": {},
+ "OLEODUCTOS": {},
+ "OTROS": {},
+ "PLANTAS DE DISTRIBUCION": {},
+ "PLANTAS DE GENERACION A GAS": {},
+ "PLANTAS DE GENERACION DIESEL, GASOLINA Y PETROLEO": {},
+ "PLANTAS DE GENERACION HIDRAULICA": {},
+ "PLANTAS DE GENERACION TERMICA": {},
+ "PLANTAS DE TRANSMISION Y SUBESTACIONES": {},
+ "PLANTAS DE TRATAMIENTO": {},
+ "PLANTAS DESHIDRATADORAS": {},
+ "POLIDUCTOS": {},
+ "REDES ALIMENTACION DE GAS": {},
+ "REDES DE AIRE": {},
+ "REDES DE DISTRIBUCION": {},
+ "REDES DE DISTRIBUCION DE VAPOR": {},
+ "REDES DE RECOLECCION DE AGUAS NEGRAS": {},
+ "REDES EXTERNAS DE TELEFONIA": {}
+ },
+ "AGOTAMIENTO ACUMULADO": {
+ "AJUSTES POR INFLACION": {},
+ "MINAS Y CANTERAS": {},
+ "POZOS ARTESIANOS": {},
+ "YACIMIENTOS": {}
+ },
+ "AMORTIZACION ACUMULADA": {
+ "AJUSTES POR INFLACION": {},
+ "PLANTACIONES AGRICOLAS Y FORESTALES": {},
+ "SEMOVIENTES": {},
+ "VIAS DE COMUNICACION": {}
+ },
+ "ARMAMENTO DE VIGILANCIA": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "CONSTRUCCIONES EN CURSO": {
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+ "DEVOLUCIONES EN COMPRAS (CR)": {
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+ "CULTIVOS DE HORTALIZAS, LEGUMBRES Y PLANTAS ORNAMENTALES": {},
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+ "VENTA DE LIBROS, REVISTAS, ELEMENTOS DE PAPELERIA, UTILES Y TEXTOS ESCOLARES": {},
+ "VENTA DE LOTERIAS, RIFAS, CHANCE, APUESTAS Y SIMILARES": {},
+ "VENTA DE LUBRICANTES, ADITIVOS, LLANTAS Y LUJOS PARA AUTOMOTORES": {},
+ "VENTA DE MAQUINARIA, EQUIPO DE OFICINA Y PROGRAMAS DE COMPUTADOR": {},
+ "VENTA DE MATERIALES DE CONSTRUCCION, FONTANERIA Y CALEFACCION": {},
+ "VENTA DE OTROS INSUMOS Y MATERIAS PRIMAS NO AGROPECUARIAS": {},
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+ "VENTA DE PARTES, PIEZAS Y ACCESORIOS DE VEHICULOS AUTOMOTORES": {},
+ "VENTA DE PINTURAS Y LACAS": {},
+ "VENTA DE PRODUCTOS AGROPECUARIOS": {},
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+ "VENTA DE PRODUCTOS DE VIDRIOS Y MARQUETERIA": {},
+ "VENTA DE PRODUCTOS EN ALMACENES NO ESPECIALIZADOS": {},
+ "VENTA DE PRODUCTOS INTERMEDIOS, DESPERDICIOS Y DESECHOS": {},
+ "VENTA DE PRODUCTOS TEXTILES, DE VESTIR, DE CUERO Y CALZADO": {},
+ "VENTA DE QUIMICOS": {},
+ "VENTA DE VEHICULOS AUTOMOTORES": {}
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+ "ACTIVIDADES CONEXAS": {},
+ "AJUSTES POR INFLACION": {},
+ "ALQUILER DE EQUIPO CON OPERARIO": {},
+ "CONSTRUCCION DE EDIFICIOS Y OBRAS DE INGENIERIA CIVIL": {},
+ "PREPARACION DE TERRENOS": {},
+ "TERMINACION DE EDIFICACIONES": {}
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+ "ENSENANZA": {
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+ "ACTIVIDADES RELACIONADAS CON LA EDUCACION": {},
+ "AJUSTES POR INFLACION": {}
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+ "EXPLOTACION DE MINAS Y CANTERAS": {
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+ "AJUSTES POR INFLACION": {},
+ "CARBON": {},
+ "GAS NATURAL": {},
+ "MINERALES DE HIERRO": {},
+ "MINERALES METALIFEROS NO FERROSOS": {},
+ "ORO": {},
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+ "PETROLEO CRUDO": {},
+ "PIEDRA, ARENA Y ARCILLA": {},
+ "PIEDRAS PRECIOSAS": {},
+ "PRESTACION DE SERVICIOS SECTOR MINERO": {},
+ "SERVICIOS RELACIONADOS CON EXTRACCION DE PETROLEO Y GAS": {}
+ },
+ "HOTELES Y RESTAURANTES": {
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+ "BARES Y CANTINAS": {},
+ "CAMPAMENTO Y OTROS TIPOS DE HOSPEDAJE": {},
+ "HOTELERIA": {},
+ "RESTAURANTES": {}
+ },
+ "INDUSTRIAS MANUFACTURERAS": {
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+ "AJUSTES POR INFLACION": {},
+ "CORTE, TALLADO Y ACABADO DE LA PIEDRA": {},
+ "CURTIDO, ADOBO O PREPARACION DE CUERO": {},
+ "EDICIONES Y PUBLICACIONES": {},
+ "ELABORACION DE ABONOS Y COMPUESTOS DE NITROGENO": {},
+ "ELABORACION DE ACEITES Y GRASAS": {},
+ "ELABORACION DE ALIMENTOS PARA ANIMALES": {},
+ "ELABORACION DE ALMIDONES Y DERIVADOS": {},
+ "ELABORACION DE APARATOS DE USO DOMESTICO": {},
+ "ELABORACION DE ARTICULOS DE HORMIGON, CEMENTO Y YESO": {},
+ "ELABORACION DE ARTICULOS DE MATERIALES TEXTILES": {},
+ "ELABORACION DE AZUCAR Y MELAZAS": {},
+ "ELABORACION DE BEBIDAS ALCOHOLICAS Y ALCOHOL ETILICO": {},
+ "ELABORACION DE BEBIDAS MALTEADAS Y DE MALTA": {},
+ "ELABORACION DE BEBIDAS NO ALCOHOLICAS": {},
+ "ELABORACION DE CACAO, CHOCOLATE Y CONFITERIA": {},
+ "ELABORACION DE CALZADO": {},
+ "ELABORACION DE CEMENTO, CAL Y YESO": {},
+ "ELABORACION DE CUERDAS, CORDELES, BRAMANTES Y REDES": {},
+ "ELABORACION DE EQUIPO DE ILUMINACION": {},
+ "ELABORACION DE EQUIPO DE OFICINA": {},
+ "ELABORACION DE FIBRAS": {},
+ "ELABORACION DE JABONES, DETERGENTES Y PREPARADOS DE TOCADOR": {},
+ "ELABORACION DE MALETAS, BOLSOS Y SIMILARES": {},
+ "ELABORACION DE OTROS PRODUCTOS ALIMENTICIOS": {},
+ "ELABORACION DE OTROS PRODUCTOS DE CAUCHO": {},
+ "ELABORACION DE OTROS PRODUCTOS DE METAL": {},
+ "ELABORACION DE OTROS PRODUCTOS MINERALES NO METALICOS": {},
+ "ELABORACION DE OTROS PRODUCTOS QUIMICOS": {},
+ "ELABORACION DE OTROS PRODUCTOS TEXTILES": {},
+ "ELABORACION DE OTROS TIPOS DE EQUIPO ELECTRICO": {},
+ "ELABORACION DE PASTA Y PRODUCTOS DE MADERA, PAPEL Y CARTON": {},
+ "ELABORACION DE PASTAS Y PRODUCTOS FARINACEOS": {},
+ "ELABORACION DE PILAS Y BATERIAS PRIMARIAS": {},
+ "ELABORACION DE PINTURAS, TINTAS Y MASILLAS": {},
+ "ELABORACION DE PLASTICO Y CAUCHO SINTETICO": {},
+ "ELABORACION DE PRENDAS DE VESTIR": {},
+ "ELABORACION DE PRODUCTOS DE CAFE": {},
+ "ELABORACION DE PRODUCTOS DE CERAMICA, LOZA, PIEDRA, ARCILLA Y PORCELANA": {},
+ "ELABORACION DE PRODUCTOS DE HORNO DE COQUE": {},
+ "ELABORACION DE PRODUCTOS DE LA REFINACION DE PETROLEO": {},
+ "ELABORACION DE PRODUCTOS DE MOLINERIA": {},
+ "ELABORACION DE PRODUCTOS DE PLASTICO": {},
+ "ELABORACION DE PRODUCTOS DE TABACO": {},
+ "ELABORACION DE PRODUCTOS FARMACEUTICOS Y BOTANICOS": {},
+ "ELABORACION DE PRODUCTOS LACTEOS": {},
+ "ELABORACION DE PRODUCTOS PARA PANADERIA": {},
+ "ELABORACION DE PRODUCTOS QUIMICOS DE USO AGROPECUARIO": {},
+ "ELABORACION DE SUSTANCIAS QUIMICAS BASICAS": {},
+ "ELABORACION DE TAPICES Y ALFOMBRAS": {},
+ "ELABORACION DE TEJIDOS": {},
+ "ELABORACION DE VIDRIO Y PRODUCTOS DE VIDRIO": {},
+ "ELABORACION DE VINOS": {},
+ "FABRICACION DE AERONAVES": {},
+ "FABRICACION DE APARATOS E INSTRUMENTOS MEDICOS": {},
+ "FABRICACION DE ARTICULOS DE FERRETERIA": {},
+ "FABRICACION DE ARTICULOS Y EQUIPO PARA DEPORTE": {},
+ "FABRICACION DE BICICLETAS Y SILLAS DE RUEDAS": {},
+ "FABRICACION DE CARROCERIAS PARA AUTOMOTORES": {},
+ "FABRICACION DE EQUIPOS DE ELEVACION Y MANIPULACION": {},
+ "FABRICACION DE EQUIPOS DE RADIO, TELEVISION Y COMUNICACIONES": {},
+ "FABRICACION DE INSTRUMENTOS DE MEDICION Y CONTROL": {},
+ "FABRICACION DE INSTRUMENTOS DE MUSICA": {},
+ "FABRICACION DE INSTRUMENTOS DE OPTICA Y EQUIPO FOTOGRAFICO": {},
+ "FABRICACION DE JOYAS Y ARTICULOS CONEXOS": {},
+ "FABRICACION DE JUEGOS Y JUGUETES": {},
+ "FABRICACION DE LOCOMOTORAS Y MATERIAL RODANTE PARA FERROCARRILES": {},
+ "FABRICACION DE MAQUINARIA Y EQUIPO": {},
+ "FABRICACION DE MOTOCICLETAS": {},
+ "FABRICACION DE MUEBLES": {},
+ "FABRICACION DE OTROS TIPOS DE TRANSPORTE": {},
+ "FABRICACION DE PARTES, PIEZAS Y ACCESORIOS PARA AUTOMOTORES": {},
+ "FABRICACION DE PRODUCTOS METALICOS PARA USO ESTRUCTURAL": {},
+ "FABRICACION DE RELOJES": {},
+ "FABRICACION DE VEHICULOS AUTOMOTORES": {},
+ "FABRICACION Y REPARACION DE BUQUES Y OTRAS EMBARCACIONES": {},
+ "FORJA, PRENSADO, ESTAMPADO, LAMINADO DE METAL Y PULVIMETALURGIA": {},
+ "FUNDICION DE METALES NO FERROSOS": {},
+ "IMPRESION": {},
+ "INDUSTRIAS BASICAS Y FUNDICION DE HIERRO Y ACERO": {},
+ "PREPARACION E HILATURA DE FIBRAS TEXTILES Y TEJEDURIA": {},
+ "PREPARACION, ADOBO Y TENIDO DE PIELES": {},
+ "PRODUCCION DE MADERA, ARTICULOS DE MADERA Y CORCHO": {},
+ "PRODUCCION Y PROCESAMIENTO DE CARNES Y PRODUCTOS CARNICOS": {},
+ "PRODUCTOS DE FRUTAS, LEGUMBRES Y HORTALIZAS": {},
+ "PRODUCTOS DE OTRAS INDUSTRIAS MANUFACTURERAS": {},
+ "PRODUCTOS DE PESCADO": {},
+ "PRODUCTOS PRIMARIOS DE METALES PRECIOSOS Y DE METALES NO FERROSOS": {},
+ "RECICLAMIENTO DE DESPERDICIOS": {},
+ "REPRODUCCION DE GRABACIONES": {},
+ "REVESTIMIENTO DE METALES Y OBRAS DE INGENIERIA MECANICA": {},
+ "SERVICIOS RELACIONADOS CON LA EDICION Y LA IMPRESION": {}
+ },
+ "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES": {
+ "ACTIVIDAD DE RADIO Y TELEVISION": {},
+ "ACTIVIDAD TEATRAL, MUSICAL Y ARTISTICA": {},
+ "ACTIVIDADES CONEXAS": {},
+ "ACTIVIDADES DE ASOCIACION": {},
+ "AGENCIAS DE NOTICIAS": {},
+ "AJUSTES POR INFLACION": {},
+ "ELIMINACION DE DESPERDICIOS Y AGUAS RESIDUALES": {},
+ "ENTRETENIMIENTO Y ESPARCIMIENTO": {},
+ "EXHIBICION DE FILMES Y VIDEOCINTAS": {},
+ "GRABACION Y PRODUCCION DE DISCOS": {},
+ "LAVANDERIAS Y SIMILARES": {},
+ "PELUQUERIAS Y SIMILARES": {},
+ "PRODUCCION Y DISTRIBUCION DE FILMES Y VIDEOCINTAS": {},
+ "SERVICIOS FUNERARIOS": {},
+ "ZONAS FRANCAS": {}
+ },
+ "PESCA": {
+ "ACTIVIDAD DE PESCA": {},
+ "ACTIVIDADES CONEXAS": {},
+ "AJUSTES POR INFLACION": {},
+ "EXPLOTACION DE CRIADEROS DE PECES": {}
+ },
+ "SERVICIOS SOCIALES Y DE SALUD": {
+ "ACTIVIDADES CONEXAS": {},
+ "ACTIVIDADES DE SERVICIOS SOCIALES": {},
+ "ACTIVIDADES VETERINARIAS": {},
+ "AJUSTES POR INFLACION": {},
+ "SERVICIO DE LABORATORIO": {},
+ "SERVICIO HOSPITALARIO": {},
+ "SERVICIO MEDICO": {},
+ "SERVICIO ODONTOLOGICO": {}
+ },
+ "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA": {
+ "ACTIVIDADES CONEXAS": {},
+ "AJUSTES POR INFLACION": {},
+ "CAPTACION, DEPURACION Y DISTRIBUCION DE AGUA": {},
+ "FABRICACION DE GAS Y DISTRIBUCION DE COMBUSTIBLES GASEOSOS": {},
+ "GENERACION, CAPTACION Y DISTRIBUCION DE ENERGIA ELECTRICA": {}
+ },
+ "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES": {
+ "ACTIVIDADES CONEXAS": {},
+ "AGENCIAS DE VIAJE": {},
+ "AJUSTES POR INFLACION": {},
+ "ALMACENAMIENTO Y DEPOSITO": {},
+ "MANIPULACION DE CARGA": {},
+ "OTRAS AGENCIAS DE TRANSPORTE": {},
+ "SERVICIO DE RADIO Y TELEVISION POR CABLE": {},
+ "SERVICIO DE TELEGRAFO": {},
+ "SERVICIO DE TRANSMISION DE DATOS": {},
+ "SERVICIO DE TRANSPORTE POR CARRETERA": {},
+ "SERVICIO DE TRANSPORTE POR TUBERIAS": {},
+ "SERVICIO DE TRANSPORTE POR VIA ACUATICA": {
+ "SERVICIO DE TRANSPORTE POR VIA ACUATICA": {}
+ },
+ "SERVICIO DE TRANSPORTE POR VIA AEREA": {},
+ "SERVICIO DE TRANSPORTE POR VIA FERREA": {},
+ "SERVICIO POSTAL Y DE CORREO": {},
+ "SERVICIO TELEFONICO": {},
+ "SERVICIOS COMPLEMENTARIOS PARA EL TRANSPORTE": {},
+ "TRANSMISION DE SONIDO E IMAGENES POR CONTRATO": {}
+ }
+ }
+ },
+ "CUENTAS DE ORDEN ACREEDORAS": {
+ "ACREEDORAS DE CONTROL": {
+ "AJUSTES POR INFLACION PATRIMONIO": {
+ "CAPITAL SOCIAL": {},
+ "DIVIDENDOS O PARTICIPACIONES DECRETADAS EN ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL": {},
+ "RESERVAS": {},
+ "RESULTADOS DE EJERCICIOS ANTERIORES": {},
+ "SUPERAVIT DE CAPITAL": {}
+ },
+ "CONTRATOS DE ARRENDAMIENTO FINANCIERO": {
+ "BIENES INMUEBLES": {},
+ "BIENES MUEBLES": {}
+ },
+ "OTRAS CUENTAS DE ORDEN ACREEDORAS DE CONTROL": {
+ "ADJUDICACIONES PENDIENTES DE LEGALIZAR": {},
+ "AJUSTES POR INFLACION": {},
+ "CONTRATOS DE CONSTRUCCIONES E INSTALACIONES POR EJECUTAR": {},
+ "CONVENIOS DE PAGO": {},
+ "DIVERSAS": {},
+ "DOCUMENTOS POR COBRAR DESCONTADOS": {},
+ "RESERVA ARTICULO 3\u00ba LEY 4\u00aa DE 1980": {},
+ "RESERVA COSTO REPOSICION SEMOVIENTES": {}
+ }
+ },
+ "ACREEDORAS DE CONTROL POR CONTRA (DB)": {},
+ "ACREEDORAS FISCALES": {},
+ "ACREEDORAS FISCALES POR CONTRA (DB)": {},
+ "RESPONSABILIDADES CONTINGENTES": {
+ "BIENES Y VALORES RECIBIDOS DE TERCEROS": {
+ "AJUSTES POR INFLACION": {},
+ "EN ARRENDAMIENTO": {},
+ "EN COMODATO": {},
+ "EN CONSIGNACION": {},
+ "EN DEPOSITO": {},
+ "EN PRESTAMO": {}
+ },
+ "BIENES Y VALORES RECIBIDOS EN CUSTODIA": {
+ "AJUSTES POR INFLACION": {},
+ "BIENES MUEBLES": {},
+ "VALORES MOBILIARIOS": {}
+ },
+ "BIENES Y VALORES RECIBIDOS EN GARANTIA": {
+ "AJUSTES POR INFLACION": {},
+ "BIENES INMUEBLES": {},
+ "BIENES MUEBLES": {},
+ "CONTRATOS DE GANADO EN PARTICIPACION": {},
+ "VALORES MOBILIARIOS": {}
+ },
+ "CONTRATOS DE ADMINISTRACION DELEGADA": {},
+ "CUENTAS EN PARTICIPACION": {},
+ "LITIGIOS Y/O DEMANDAS": {
+ "ADMINISTRATIVOS O ARBITRALES": {},
+ "CIVILES": {},
+ "LABORALES": {},
+ "TRIBUTARIOS": {}
+ },
+ "OTRAS RESPONSABILIDADES CONTINGENTES": {},
+ "PROMESAS DE COMPRAVENTA": {}
+ },
+ "RESPONSABILIDADES CONTINGENTES POR CONTRA (DB)": {}
+ },
+ "CUENTAS DE ORDEN DEUDORAS": {
+ "DERECHOS CONTINGENTES": {
+ "BIENES Y VALORES EN PODER DE TERCEROS": {
+ "AJUSTES POR INFLACION": {},
+ "EN ARRENDAMIENTO": {},
+ "EN CONSIGNACION": {},
+ "EN DEPOSITO": {},
+ "EN PRESTAMO": {}
+ },
+ "BIENES Y VALORES ENTREGADOS EN CUSTODIA": {
+ "AJUSTES POR INFLACION": {},
+ "BIENES MUEBLES": {},
+ "VALORES MOBILIARIOS": {}
+ },
+ "BIENES Y VALORES ENTREGADOS EN GARANTIA": {
+ "AJUSTES POR INFLACION": {},
+ "BIENES INMUEBLES": {},
+ "BIENES MUEBLES": {},
+ "CONTRATOS DE GANADO EN PARTICIPACION": {},
+ "VALORES MOBILIARIOS": {}
+ },
+ "DIVERSAS": {
+ "AJUSTES POR INFLACION": {},
+ "OTRAS": {},
+ "VALORES ADQUIRIDOS POR RECIBIR": {}
+ },
+ "LITIGIOS Y/O DEMANDAS": {
+ "EJECUTIVOS": {},
+ "INCUMPLIMIENTO DE CONTRATOS": {}
+ },
+ "PROMESAS DE COMPRAVENTA": {}
+ },
+ "DERECHOS CONTINGENTES POR CONTRA (CR)": {},
+ "DEUDORAS DE CONTROL": {
+ "ACTIVOS CASTIGADOS": {
+ "DEUDORES": {},
+ "INVERSIONES": {},
+ "OTROS ACTIVOS": {}
+ },
+ "AJUSTES POR INFLACION ACTIVOS": {
+ "CARGOS DIFERIDOS": {},
+ "INTANGIBLES": {},
+ "INVENTARIOS": {},
+ "INVERSIONES": {},
+ "OTROS ACTIVOS": {},
+ "PROPIEDADES, PLANTA Y EQUIPO": {}
+ },
+ "BIENES RECIBIDOS EN ARRENDAMIENTO FINANCIERO": {
+ "AJUSTES POR INFLACION": {},
+ "BIENES INMUEBLES": {},
+ "BIENES MUEBLES": {}
+ },
+ "CAPITALIZACION POR REVALORIZACION DE PATRIMONIO": {},
+ "CREDITOS A FAVOR NO UTILIZADOS": {
+ "EXTERIOR": {},
+ "PAIS": {}
+ },
+ "OTRAS CUENTAS DEUDORAS DE CONTROL": {
+ "AJUSTES POR INFLACION": {},
+ "BIENES Y VALORES EN FIDEICOMISO": {},
+ "CERTIFICADOS DE DEPOSITO A TERMINO": {},
+ "CHEQUES DEVUELTOS": {},
+ "CHEQUES POSFECHADOS": {},
+ "DIVERSAS": {},
+ "INTERESES SOBRE DEUDAS VENCIDAS": {}
+ },
+ "PROPIEDADES, PLANTA Y EQUIPO TOTALMENTE DEPRECIADOS, AGOTADOS Y/O AMORTIZADOS": {
+ "ACUEDUCTOS, PLANTAS Y REDES": {},
+ "AJUSTES POR INFLACION": {},
+ "ARMAMENTO DE VIGILANCIA": {},
+ "CONSTRUCCIONES Y EDIFICACIONES": {},
+ "ENVASES Y EMPAQUES": {},
+ "EQUIPO DE COMPUTACION Y COMUNICACION": {},
+ "EQUIPO DE HOTELES Y RESTAURANTES": {},
+ "EQUIPO DE OFICINA": {},
+ "EQUIPO MEDICO-CIENTIFICO": {},
+ "FLOTA Y EQUIPO AEREO": {},
+ "FLOTA Y EQUIPO DE TRANSPORTE": {},
+ "FLOTA Y EQUIPO FERREO": {},
+ "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO": {},
+ "MAQUINARIA Y EQUIPO": {},
+ "MATERIALES PROYECTOS PETROLEROS": {},
+ "MINAS Y CANTERAS": {},
+ "PLANTACIONES AGRICOLAS Y FORESTALES": {},
+ "POZOS ARTESIANOS": {},
+ "SEMOVIENTES": {},
+ "VIAS DE COMUNICACION": {},
+ "YACIMIENTOS": {}
+ },
+ "TITULOS DE INVERSION AMORTIZADOS": {
+ "BONOS": {},
+ "OTROS": {}
+ },
+ "TITULOS DE INVERSION NO COLOCADOS": {
+ "ACCIONES": {},
+ "BONOS": {},
+ "OTROS": {}
+ }
+ },
+ "DEUDORAS DE CONTROL POR CONTRA (CR)": {},
+ "DEUDORAS FISCALES": {},
+ "DEUDORAS FISCALES POR CONTRA (CR)": {}
+ },
+ "GASTOS": {
+ "GANANCIAS Y PERDIDAS": {
+ "GANANCIAS Y PERDIDAS": {
+ "GANANCIAS Y PERDIDAS": {}
+ }
+ },
+ "IMPUESTO DE RENTA Y COMPLEMENTARIOS": {
+ "IMPUESTO DE RENTA Y COMPLEMENTARIOS": {
+ "IMPUESTO DE RENTA Y COMPLEMENTARIOS": {}
+ }
+ },
+ "NO OPERACIONALES": {
+ "FINANCIEROS": {
+ "AJUSTES POR INFLACION": {},
+ "COMISIONES": {},
+ "DESCUENTOS COMERCIALES CONDICIONADOS": {},
+ "DIFERENCIA EN CAMBIO": {},
+ "GASTOS BANCARIOS": {},
+ "GASTOS EN NEGOCIACION CERTIFICADOS DE CAMBIO": {},
+ "GASTOS MANEJO Y EMISION DE BONOS": {},
+ "INTERESES": {},
+ "OTROS": {},
+ "PRIMA AMORTIZADA": {},
+ "REAJUSTE MONETARIO-UPAC (HOY UVR)": {}
+ },
+ "GASTOS DIVERSOS": {
+ "AJUSTES POR INFLACION": {},
+ "AMORTIZACION DE BIENES ENTREGADOS EN COMODATO": {},
+ "CONSTITUCION DE GARANTIAS": {},
+ "DEMANDAS LABORALES": {},
+ "DEMANDAS POR INCUMPLIMIENTO DE CONTRATOS": {},
+ "DONACIONES": {},
+ "INDEMNIZACIONES": {},
+ "MULTAS, SANCIONES Y LITIGIOS": {},
+ "OTROS": {
+ "OTROS": {}
+ }
+ },
+ "GASTOS EXTRAORDINARIOS": {
+ "ACTIVIDADES CULTURALES Y CIVICAS": {},
+ "AJUSTES POR INFLACION": {},
+ "COSTAS Y PROCESOS JUDICIALES": {},
+ "COSTOS Y GASTOS DE EJERCICIOS ANTERIORES": {},
+ "IMPUESTOS ASUMIDOS": {},
+ "OTROS": {}
+ },
+ "PERDIDA EN VENTA Y RETIRO DE BIENES": {
+ "AJUSTES POR INFLACION": {},
+ "OTROS": {},
+ "PERDIDAS POR SINIESTROS": {},
+ "RETIRO DE OTROS ACTIVOS": {},
+ "RETIRO DE PROPIEDADES, PLANTA Y EQUIPO": {},
+ "VENTA DE CARTERA": {},
+ "VENTA DE INTANGIBLES": {},
+ "VENTA DE INVERSIONES": {},
+ "VENTA DE OTROS ACTIVOS": {},
+ "VENTA DE PROPIEDADES, PLANTA Y EQUIPO": {}
+ },
+ "PERDIDAS METODO DE PARTICIPACION": {
+ "DE SOCIEDADES ANONIMAS Y/O ASIMILADAS": {},
+ "DE SOCIEDADES LIMITADAS Y/O ASIMILADAS": {}
+ }
+ },
+ "OPERACIONALES DE ADMINISTRACION": {
+ "ADECUACION E INSTALACION": {
+ "AJUSTES POR INFLACION": {},
+ "ARREGLOS ORNAMENTALES": {},
+ "INSTALACIONES ELECTRICAS": {},
+ "OTROS": {
+ "OTROS": {}
+ },
+ "REPARACIONES LOCATIVAS": {
+ "REPARACIONES LOCATIVAS": {}
+ }
+ },
+ "AMORTIZACIONES": {
+ "AJUSTES POR INFLACION": {},
+ "CARGOS DIFERIDOS": {},
+ "INTANGIBLES": {},
+ "OTRAS": {},
+ "VIAS DE COMUNICACION": {}
+ },
+ "ARRENDAMIENTOS": {
+ "ACUEDUCTOS, PLANTAS Y REDES": {},
+ "AERODROMOS": {},
+ "AJUSTES POR INFLACION": {},
+ "CONSTRUCCIONES Y EDIFICACIONES": {
+ "CONSTRUCCIONES Y EDIFICACIONES": {}
+ },
+ "EQUIPO DE COMPUTACION Y COMUNICACION": {},
+ "EQUIPO DE HOTELES Y RESTAURANTES": {},
+ "EQUIPO DE OFICINA": {},
+ "EQUIPO MEDICO-CIENTIFICO": {},
+ "FLOTA Y EQUIPO AEREO": {},
+ "FLOTA Y EQUIPO DE TRANSPORTE": {},
+ "FLOTA Y EQUIPO FERREO": {},
+ "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO": {},
+ "MAQUINARIA Y EQUIPO": {},
+ "OTROS": {},
+ "SEMOVIENTES": {},
+ "TERRENOS": {}
+ },
+ "CONTRIBUCIONES Y AFILIACIONES": {
+ "AFILIACIONES Y SOSTENIMIENTO": {},
+ "AJUSTES POR INFLACION": {},
+ "CONTRIBUCIONES": {}
+ },
+ "DEPRECIACIONES": {
+ "ACUEDUCTOS, PLANTAS Y REDES": {},
+ "AJUSTES POR INFLACION": {},
+ "ARMAMENTO DE VIGILANCIA": {},
+ "CONSTRUCCIONES Y EDIFICACIONES": {},
+ "EQUIPO DE COMPUTACION Y COMUNICACION": {},
+ "EQUIPO DE HOTELES Y RESTAURANTES": {},
+ "EQUIPO DE OFICINA": {},
+ "EQUIPO MEDICO-CIENTIFICO": {},
+ "FLOTA Y EQUIPO AEREO": {},
+ "FLOTA Y EQUIPO DE TRANSPORTE": {},
+ "FLOTA Y EQUIPO FERREO": {},
+ "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO": {},
+ "MAQUINARIA Y EQUIPO": {}
+ },
+ "DIVERSOS": {
+ "AJUSTES POR INFLACION": {},
+ "CASINO Y RESTAURANTE": {},
+ "COMBUSTIBLES Y LUBRICANTES": {},
+ "COMISIONES": {
+ "COMISIONES": {}
+ },
+ "ELEMENTOS DE ASEO Y CAFETERIA": {
+ "ELEMENTOS DE ASEO Y CAFETERIA": {}
+ },
+ "ENVASES Y EMPAQUES": {},
+ "ESTAMPILLAS": {},
+ "GASTOS DE REPRESENTACION Y RELACIONES PUBLICAS": {},
+ "INDEMNIZACION POR DANOS A TERCEROS": {},
+ "LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS": {
+ "LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS": {}
+ },
+ "MICROFILMACION": {},
+ "MUSICA AMBIENTAL": {},
+ "OTROS": {
+ "OTROS": {}
+ },
+ "PARQUEADEROS": {},
+ "POLVORA Y SIMILARES": {},
+ "TAXIS Y BUSES": {},
+ "UTILES, PAPELERIA Y FOTOCOPIAS": {
+ "UTILES, PAPELERIA Y FOTOCOPIAS": {}
+ }
+ },
+ "GASTOS DE PERSONAL": {
+ "AJUSTES POR INFLACION": {},
+ "AMORTIZACION BONOS PENSIONALES": {},
+ "AMORTIZACION CALCULO ACTUARIAL PENSIONES DE JUBILACION": {},
+ "AMORTIZACION TITULOS PENSIONALES": {},
+ "APORTES A ADMINISTRADORAS DE RIESGOS PROFESIONALES, ARP": {},
+ "APORTES A ENTIDADES PROMOTORAS DE SALUD, EPS": {},
+ "APORTES A FONDOS DE PENSIONES Y/O CESANTIAS": {},
+ "APORTES CAJAS DE COMPENSACION FAMILIAR": {},
+ "APORTES ICBF": {},
+ "APORTES SINDICALES": {},
+ "AUXILIO DE TRANSPORTE": {
+ "EMPLEADOS": {}
+ },
+ "AUXILIOS": {},
+ "BONIFICACIONES": {},
+ "CAPACITACION AL PERSONAL": {},
+ "CESANTIAS": {
+ "EMPLEADOS": {}
+ },
+ "COMISIONES": {},
+ "CUOTAS PARTES PENSIONES DE JUBILACION": {},
+ "DOTACION Y SUMINISTRO A TRABAJADORES": {},
+ "GASTOS DEPORTIVOS Y DE RECREACION": {},
+ "GASTOS MEDICOS Y DROGAS": {},
+ "HORAS EXTRAS Y RECARGOS": {},
+ "INCAPACIDADES": {},
+ "INDEMNIZACIONES LABORALES": {},
+ "INTERESES SOBRE CESANTIAS": {
+ "EMPLEADOS": {}
+ },
+ "JORNALES": {},
+ "OTROS": {},
+ "PENSIONES DE JUBILACION": {},
+ "PRIMA DE SERVICIOS": {
+ "EMPLEADOS": {}
+ },
+ "PRIMAS EXTRALEGALES": {},
+ "SALARIO INTEGRAL": {},
+ "SEGUROS": {},
+ "SENA": {},
+ "SUELDOS": {
+ "EMPLEADOS": {}
+ },
+ "VACACIONES": {
+ "EMPLEADOS": {}
+ },
+ "VIATICOS": {}
+ },
+ "GASTOS DE VIAJE": {
+ "AJUSTES POR INFLACION": {},
+ "ALOJAMIENTO Y MANUTENCION": {},
+ "OTROS": {},
+ "PASAJES AEREOS": {},
+ "PASAJES FERREOS": {},
+ "PASAJES FLUVIALES Y/O MARITIMOS": {},
+ "PASAJES TERRESTRES": {}
+ },
+ "GASTOS LEGALES": {
+ "ADUANEROS": {},
+ "AJUSTES POR INFLACION": {},
+ "CONSULARES": {},
+ "NOTARIALES": {
+ "NOTARIALES": {}
+ },
+ "OTROS": {},
+ "REGISTRO MERCANTIL": {
+ "REGISTRO MERCANTIL": {}
+ },
+ "TRAMITES Y LICENCIAS": {}
+ },
+ "HONORARIOS": {
+ "AJUSTES POR INFLACION": {},
+ "ASESORIA FINANCIERA": {},
+ "ASESORIA JURIDICA": {
+ "ASESORIA JURIDICA": {}
+ },
+ "ASESORIA TECNICA": {},
+ "AUDITORIA EXTERNA": {},
+ "AVALUOS": {},
+ "JUNTA DIRECTIVA": {},
+ "OTROS": {},
+ "REVISORIA FISCAL": {}
+ },
+ "IMPUESTOS": {
+ "A LA PROPIEDAD RAIZ": {},
+ "AJUSTES POR INFLACION": {},
+ "CUOTAS DE FOMENTO": {
+ "GRAVAMEN MOVIMIENTOS FINANCIEROS": {}
+ },
+ "DE ESPECTACULOS PUBLICOS": {},
+ "DE TIMBRES": {},
+ "DE TURISMO": {},
+ "DE VALORIZACION": {},
+ "DE VEHICULOS": {},
+ "DERECHOS SOBRE INSTRUMENTOS PUBLICOS": {},
+ "INDUSTRIA Y COMERCIO": {},
+ "IVA DESCONTABLE": {},
+ "OTROS": {},
+ "TASA POR UTILIZACION DE PUERTOS": {}
+ },
+ "MANTENIMIENTO Y REPARACIONES": {
+ "ACUEDUCTOS, PLANTAS Y REDES": {},
+ "AJUSTES POR INFLACION": {},
+ "ARMAMENTO DE VIGILANCIA": {},
+ "CONSTRUCCIONES Y EDIFICACIONES": {
+ "CONSTRUCCIONES Y EDIFICACIONES": {}
+ },
+ "EQUIPO DE COMPUTACION Y COMUNICACION": {},
+ "EQUIPO DE HOTELES Y RESTAURANTES": {},
+ "EQUIPO DE OFICINA": {},
+ "EQUIPO MEDICO-CIENTIFICO": {},
+ "FLOTA Y EQUIPO AEREO": {},
+ "FLOTA Y EQUIPO DE TRANSPORTE": {},
+ "FLOTA Y EQUIPO FERREO": {},
+ "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO": {},
+ "MAQUINARIA Y EQUIPO": {},
+ "TERRENOS": {},
+ "VIAS DE COMUNICACION": {}
+ },
+ "PROVISIONES": {
+ "AJUSTES POR INFLACION": {},
+ "DEUDORES": {},
+ "INVERSIONES": {},
+ "OTROS ACTIVOS": {},
+ "PROPIEDADES, PLANTA Y EQUIPO": {}
+ },
+ "SEGUROS": {
+ "AJUSTES POR INFLACION": {},
+ "CORRIENTE DEBIL": {},
+ "CUMPLIMIENTO": {},
+ "FLOTA Y EQUIPO AEREO": {},
+ "FLOTA Y EQUIPO DE TRANSPORTE": {},
+ "FLOTA Y EQUIPO FERREO": {},
+ "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO": {},
+ "INCENDIO": {},
+ "LUCRO CESANTE": {},
+ "MANEJO": {},
+ "OBLIGATORIO ACCIDENTE DE TRANSITO": {},
+ "OTROS": {},
+ "RESPONSABILIDAD CIVIL Y EXTRACONTRACTUAL": {},
+ "ROTURA DE MAQUINARIA": {},
+ "SUSTRACCION Y HURTO": {},
+ "TERREMOTO": {},
+ "TRANSPORTE DE MERCANCIA": {},
+ "VIDA COLECTIVA": {},
+ "VUELO": {}
+ },
+ "SERVICIOS": {
+ "ACUEDUCTO Y ALCANTARILLADO": {
+ "ACUEDUCTO Y ALCANTARILLADO": {}
+ },
+ "AJUSTES POR INFLACION": {},
+ "ASEO Y VIGILANCIA": {
+ "ASEO Y VIGILANCIA": {}
+ },
+ "ASISTENCIA TECNICA": {},
+ "CORREO, PORTES Y TELEGRAMAS": {},
+ "ENERGIA ELECTRICA": {},
+ "FAX Y TELEX": {},
+ "GAS": {},
+ "OTROS": {
+ "OTROS": {}
+ },
+ "PROCESAMIENTO ELECTRONICO DE DATOS": {
+ "PROCESAMIENTO ELECTRONICO DE DATOS": {}
+ },
+ "TELEFONO": {
+ "TELEFONO": {}
+ },
+ "TEMPORALES": {
+ "TEMPORALES": {}
+ },
+ "TRANSPORTE, FLETES Y ACARREOS": {}
+ }
+ },
+ "OPERACIONALES DE VENTAS": {
+ "ADECUACION E INSTALACION": {
+ "AJUSTES POR INFLACION": {},
+ "ARREGLOS ORNAMENTALES": {},
+ "INSTALACIONES ELECTRICAS": {},
+ "OTROS": {},
+ "REPARACIONES LOCATIVAS": {}
+ },
+ "AMORTIZACIONES": {
+ "AJUSTES POR INFLACION": {},
+ "CARGOS DIFERIDOS": {},
+ "INTANGIBLES": {},
+ "OTRAS": {},
+ "VIAS DE COMUNICACION": {}
+ },
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+ "PROCESAMIENTO DE DATOS": {},
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+ "CRIA DE GANADO CABALLAR Y VACUNO": {},
+ "CRIA DE OTROS ANIMALES": {},
+ "CRIA DE OVEJAS, CABRAS, ASNOS, MULAS Y BURDEGANOS": {},
+ "CULTIVO DE ALGODON Y PLANTAS PARA MATERIAL TEXTIL": {},
+ "CULTIVO DE BANANO": {},
+ "CULTIVO DE CAFE": {},
+ "CULTIVO DE CANA DE AZUCAR": {},
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+ "VENTA DE ARTICULOS EN RELOJERIAS Y JOYERIAS": {},
+ "VENTA DE COMBUSTIBLES SOLIDOS, LIQUIDOS, GASEOSOS": {},
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+ "VENTA DE ELECTRODOMESTICOS Y MUEBLES": {},
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+ "VENTA DE EQUIPO OPTICO Y DE PRECISION": {},
+ "VENTA DE EQUIPO PROFESIONAL Y CIENTIFICO": {},
+ "VENTA DE HERRAMIENTAS Y ARTICULOS DE FERRETERIA": {},
+ "VENTA DE INSTRUMENTOS MUSICALES": {},
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+ "VENTA DE JUEGOS, JUGUETES Y ARTICULOS DEPORTIVOS": {},
+ "VENTA DE LIBROS, REVISTAS, ELEMENTOS DE PAPELERIA, UTILES Y TEXTOS ESCOLARES": {},
+ "VENTA DE LOTERIAS, RIFAS, CHANCE, APUESTAS Y SIMILARES": {},
+ "VENTA DE LUBRICANTES, ADITIVOS, LLANTAS Y LUJOS PARA AUTOMOTORES": {},
+ "VENTA DE MAQUINARIA, EQUIPO DE OFICINA Y PROGRAMAS DE COMPUTADOR": {},
+ "VENTA DE MATERIALES DE CONSTRUCCION, FONTANERIA Y CALEFACCION": {},
+ "VENTA DE OTROS INSUMOS Y MATERIAS PRIMAS NO AGROPECUARIAS": {},
+ "VENTA DE OTROS PRODUCTOS": {
+ "Ingresos Generales": {}
+ },
+ "VENTA DE PAPEL Y CARTON": {},
+ "VENTA DE PARTES, PIEZAS Y ACCESORIOS DE VEHICULOS AUTOMOTORES": {},
+ "VENTA DE PINTURAS Y LACAS": {},
+ "VENTA DE PRODUCTOS AGROPECUARIOS": {},
+ "VENTA DE PRODUCTOS DE ASEO, FARMACEUTICOS, MEDICINALES, Y ARTICULOS DE TOCADOR": {},
+ "VENTA DE PRODUCTOS DE VIDRIOS Y MARQUETERIA": {},
+ "VENTA DE PRODUCTOS EN ALMACENES NO ESPECIALIZADOS": {},
+ "VENTA DE PRODUCTOS INTERMEDIOS, DESPERDICIOS Y DESECHOS": {},
+ "VENTA DE PRODUCTOS TEXTILES, DE VESTIR, DE CUERO Y CALZADO": {},
+ "VENTA DE QUIMICOS": {},
+ "VENTA DE VEHICULOS AUTOMOTORES": {}
+ },
+ "CONSTRUCCION": {
+ "ACONDICIONAMIENTO DE EDIFICIOS": {},
+ "ACTIVIDADES CONEXAS": {},
+ "AJUSTES POR INFLACION": {},
+ "ALQUILER DE EQUIPO CON OPERARIOS": {},
+ "CONSTRUCCION DE EDIFICIOS Y OBRAS DE INGENIERIA CIVIL": {},
+ "PREPARACION DE TERRENOS": {},
+ "TERMINACION DE EDIFICACIONES": {}
+ },
+ "DEVOLUCIONES EN VENTAS (DB)": {
+ "AJUSTES POR INFLACION": {}
+ },
+ "ENSENANZA": {
+ "ACTIVIDADES CONEXAS": {},
+ "ACTIVIDADES RELACIONADAS CON LA EDUCACION": {},
+ "AJUSTES POR INFLACION": {}
+ },
+ "EXPLOTACION DE MINAS Y CANTERAS": {
+ "ACTIVIDADES CONEXAS": {},
+ "AJUSTES POR INFLACION": {},
+ "CARBON": {},
+ "GAS NATURAL": {},
+ "MINERALES DE HIERRO": {},
+ "MINERALES METALIFEROS NO FERROSOS": {},
+ "ORO": {},
+ "OTRAS MINAS Y CANTERAS": {},
+ "PETROLEO CRUDO": {},
+ "PIEDRA, ARENA Y ARCILLA": {},
+ "PIEDRAS PRECIOSAS": {},
+ "PRESTACION DE SERVICIOS SECTOR MINERO": {},
+ "SERVICIOS RELACIONADOS CON EXTRACCION DE PETROLEO Y GAS": {}
+ },
+ "HOTELES Y RESTAURANTES": {
+ "ACTIVIDADES CONEXAS": {},
+ "AJUSTES POR INFLACION": {},
+ "BARES Y CANTINAS": {},
+ "CAMPAMENTO Y OTROS TIPOS DE HOSPEDAJE": {},
+ "HOTELERIA": {},
+ "RESTAURANTES": {}
+ },
+ "INDUSTRIAS MANUFACTURERAS": {
+ "ACABADO DE PRODUCTOS TEXTILES": {},
+ "AJUSTES POR INFLACION": {},
+ "CORTE, TALLADO Y ACABADO DE LA PIEDRA": {},
+ "CURTIDO, ADOBO O PREPARACION DE CUERO": {},
+ "EDICIONES Y PUBLICACIONES": {},
+ "ELABORACION DE ABONOS Y COMPUESTOS DE NITROGENO": {},
+ "ELABORACION DE ACEITES Y GRASAS": {},
+ "ELABORACION DE ALIMENTOS PARA ANIMALES": {},
+ "ELABORACION DE ALMIDONES Y DERIVADOS": {},
+ "ELABORACION DE APARATOS DE USO DOMESTICO": {},
+ "ELABORACION DE ARTICULOS DE HORMIGON, CEMENTO Y YESO": {},
+ "ELABORACION DE ARTICULOS DE MATERIALES TEXTILES": {},
+ "ELABORACION DE AZUCAR Y MELAZAS": {},
+ "ELABORACION DE BEBIDAS ALCOHOLICAS Y ALCOHOL ETILICO": {},
+ "ELABORACION DE BEBIDAS MALTEADAS Y DE MALTA": {},
+ "ELABORACION DE BEBIDAS NO ALCOHOLICAS": {},
+ "ELABORACION DE CACAO, CHOCOLATE Y CONFITERIA": {},
+ "ELABORACION DE CALZADO": {},
+ "ELABORACION DE CEMENTO, CAL Y YESO": {},
+ "ELABORACION DE CUERDAS, CORDELES, BRAMANTES Y REDES": {},
+ "ELABORACION DE EQUIPO DE ILUMINACION": {},
+ "ELABORACION DE EQUIPO DE OFICINA": {},
+ "ELABORACION DE FIBRAS": {},
+ "ELABORACION DE JABONES, DETERGENTES Y PREPARADOS DE TOCADOR": {},
+ "ELABORACION DE MALETAS, BOLSOS Y SIMILARES": {},
+ "ELABORACION DE OTROS PRODUCTOS ALIMENTICIOS": {},
+ "ELABORACION DE OTROS PRODUCTOS DE CAUCHO": {},
+ "ELABORACION DE OTROS PRODUCTOS DE METAL": {},
+ "ELABORACION DE OTROS PRODUCTOS MINERALES NO METALICOS": {},
+ "ELABORACION DE OTROS PRODUCTOS QUIMICOS": {},
+ "ELABORACION DE OTROS PRODUCTOS TEXTILES": {},
+ "ELABORACION DE OTROS TIPOS DE EQUIPO ELECTRICO": {},
+ "ELABORACION DE PASTA Y PRODUCTOS DE MADERA, PAPEL Y CARTON": {},
+ "ELABORACION DE PASTAS Y PRODUCTOS FARINACEOS": {},
+ "ELABORACION DE PILAS Y BATERIAS PRIMARIAS": {},
+ "ELABORACION DE PINTURAS, TINTAS Y MASILLAS": {},
+ "ELABORACION DE PLASTICO Y CAUCHO SINTETICO": {},
+ "ELABORACION DE PRENDAS DE VESTIR": {},
+ "ELABORACION DE PRODUCTOS DE CAFE": {},
+ "ELABORACION DE PRODUCTOS DE CERAMICA, LOZA, PIEDRA, ARCILLA Y PORCELANA": {},
+ "ELABORACION DE PRODUCTOS DE HORNO DE COQUE": {},
+ "ELABORACION DE PRODUCTOS DE LA REFINACION DE PETROLEO": {},
+ "ELABORACION DE PRODUCTOS DE MOLINERIA": {},
+ "ELABORACION DE PRODUCTOS DE PLASTICO": {},
+ "ELABORACION DE PRODUCTOS DE TABACO": {},
+ "ELABORACION DE PRODUCTOS FARMACEUTICOS Y BOTANICOS": {},
+ "ELABORACION DE PRODUCTOS LACTEOS": {},
+ "ELABORACION DE PRODUCTOS PARA PANADERIA": {},
+ "ELABORACION DE PRODUCTOS QUIMICOS DE USO AGROPECUARIO": {},
+ "ELABORACION DE SUSTANCIAS QUIMICAS BASICAS": {},
+ "ELABORACION DE TAPICES Y ALFOMBRAS": {},
+ "ELABORACION DE TEJIDOS": {},
+ "ELABORACION DE VIDRIO Y PRODUCTOS DE VIDRIO": {},
+ "ELABORACION DE VINOS": {},
+ "FABRICACION DE AERONAVES": {},
+ "FABRICACION DE APARATOS E INSTRUMENTOS MEDICOS": {},
+ "FABRICACION DE ARTICULOS DE FERRETERIA": {},
+ "FABRICACION DE ARTICULOS Y EQUIPO PARA DEPORTE": {},
+ "FABRICACION DE BICICLETAS Y SILLAS DE RUEDAS": {},
+ "FABRICACION DE CARROCERIAS PARA AUTOMOTORES": {},
+ "FABRICACION DE EQUIPOS DE ELEVACION Y MANIPULACION": {},
+ "FABRICACION DE EQUIPOS DE RADIO, TELEVISION Y COMUNICACIONES": {},
+ "FABRICACION DE INSTRUMENTOS DE MEDICION Y CONTROL": {},
+ "FABRICACION DE INSTRUMENTOS DE MUSICA": {},
+ "FABRICACION DE INSTRUMENTOS DE OPTICA Y EQUIPO FOTOGRAFICO": {},
+ "FABRICACION DE JOYAS Y ARTICULOS CONEXOS": {},
+ "FABRICACION DE JUEGOS Y JUGUETES": {},
+ "FABRICACION DE LOCOMOTORAS Y MATERIAL RODANTE PARA FERROCARRILES": {},
+ "FABRICACION DE MAQUINARIA Y EQUIPO": {},
+ "FABRICACION DE MOTOCICLETAS": {},
+ "FABRICACION DE MUEBLES": {},
+ "FABRICACION DE OTROS TIPOS DE TRANSPORTE": {},
+ "FABRICACION DE PARTES PIEZAS Y ACCESORIOS PARA AUTOMOTORES": {},
+ "FABRICACION DE PRODUCTOS METALICOS PARA USO ESTRUCTURAL": {},
+ "FABRICACION DE RELOJES": {},
+ "FABRICACION DE VEHICULOS AUTOMOTORES": {},
+ "FABRICACION Y REPARACION DE BUQUES Y OTRAS EMBARCACIONES": {},
+ "FORJA, PRENSADO, ESTAMPADO, LAMINADO DE METAL Y PULVIMETALURGIA": {},
+ "FUNDICION DE METALES NO FERROSOS": {},
+ "IMPRESION": {},
+ "INDUSTRIAS BASICAS Y FUNDICION DE HIERRO Y ACERO": {},
+ "PREPARACION E HILATURA DE FIBRAS TEXTILES Y TEJEDURIA": {},
+ "PREPARACION, ADOBO Y TENIDO DE PIELES": {},
+ "PRODUCCION DE MADERA, ARTICULOS DE MADERA Y CORCHO": {},
+ "PRODUCCION Y PROCESAMIENTO DE CARNES Y PRODUCTOS CARNICOS": {},
+ "PRODUCTOS DE FRUTAS, LEGUMBRES Y HORTALIZAS": {},
+ "PRODUCTOS DE OTRAS INDUSTRIAS MANUFACTURERAS": {},
+ "PRODUCTOS DE PESCADO": {},
+ "PRODUCTOS PRIMARIOS DE METALES PRECIOSOS Y DE METALES NO FERROSOS": {},
+ "RECICLAMIENTO DE DESPERDICIOS": {},
+ "REPRODUCCION DE GRABACIONES": {},
+ "REVESTIMIENTO DE METALES Y OBRAS DE INGENIERIA MECANICA": {},
+ "SERVICIOS RELACIONADOS CON LA EDICION Y LA IMPRESION": {}
+ },
+ "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES": {
+ "ACTIVIDAD DE RADIO Y TELEVISION": {},
+ "ACTIVIDAD TEATRAL, MUSICAL Y ARTISTICA": {},
+ "ACTIVIDADES CONEXAS": {},
+ "ACTIVIDADES DE ASOCIACION": {},
+ "AGENCIAS DE NOTICIAS": {},
+ "AJUSTES POR INFLACION": {},
+ "ELIMINACION DE DESPERDICIOS Y AGUAS RESIDUALES": {},
+ "ENTRETENIMIENTO Y ESPARCIMIENTO": {},
+ "EXHIBICION DE FILMES Y VIDEOCINTAS": {},
+ "GRABACION Y PRODUCCION DE DISCOS": {},
+ "LAVANDERIAS Y SIMILARES": {},
+ "PELUQUERIAS Y SIMILARES": {},
+ "PRODUCCION Y DISTRIBUCION DE FILMES Y VIDEOCINTAS": {},
+ "SERVICIOS FUNERARIOS": {},
+ "ZONAS FRANCAS": {}
+ },
+ "PESCA": {
+ "ACTIVIDAD DE PESCA": {},
+ "ACTIVIDADES CONEXAS": {},
+ "AJUSTES POR INFLACION": {},
+ "EXPLOTACION DE CRIADEROS DE PECES": {}
+ },
+ "SERVICIOS SOCIALES Y DE SALUD": {
+ "ACTIVIDADES CONEXAS": {},
+ "ACTIVIDADES DE SERVICIOS SOCIALES": {},
+ "ACTIVIDADES VETERINARIAS": {},
+ "AJUSTES POR INFLACION": {},
+ "SERVICIO DE LABORATORIO": {},
+ "SERVICIO HOSPITALARIO": {},
+ "SERVICIO MEDICO": {},
+ "SERVICIO ODONTOLOGICO": {}
+ },
+ "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA": {
+ "ACTIVIDADES CONEXAS": {},
+ "AJUSTES POR INFLACION": {},
+ "CAPTACION, DEPURACION Y DISTRIBUCION DE AGUA": {},
+ "FABRICACION DE GAS Y DISTRIBUCION DE COMBUSTIBLES GASEOSOS": {},
+ "GENERACION, CAPTACION Y DISTRIBUCION DE ENERGIA ELECTRICA": {}
+ },
+ "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES": {
+ "ACTIVIDADES CONEXAS": {},
+ "AGENCIAS DE VIAJE": {},
+ "AJUSTES POR INFLACION": {},
+ "ALMACENAMIENTO Y DEPOSITO": {},
+ "MANIPULACION DE CARGA": {},
+ "OTRAS AGENCIAS DE TRANSPORTE": {},
+ "SERVICIO DE RADIO Y TELEVISION POR CABLE": {},
+ "SERVICIO DE TELEGRAFO": {},
+ "SERVICIO DE TRANSMISION DE DATOS": {},
+ "SERVICIO DE TRANSPORTE POR CARRETERA": {},
+ "SERVICIO DE TRANSPORTE POR TUBERIAS": {},
+ "SERVICIO DE TRANSPORTE POR VIA ACUATICA": {},
+ "SERVICIO DE TRANSPORTE POR VIA AEREA": {},
+ "SERVICIO DE TRANSPORTE POR VIA FERREA": {},
+ "SERVICIO POSTAL Y DE CORREO": {},
+ "SERVICIO TELEFONICO": {},
+ "SERVICIOS COMPLEMENTARIOS PARA EL TRANSPORTE": {},
+ "TRANSMISION DE SONIDO E IMAGENES POR CONTRATO": {}
+ }
+ }
+ },
+ "PASIVO": {
+ "BONOS Y PAPELES COMERCIALES": {
+ "BONOS EN CIRCULACION": {},
+ "BONOS OBLIGATORIAMENTE CONVERTIBLES EN ACCIONES": {},
+ "BONOS PENSIONALES": {
+ "BONOS PENSIONALES POR AMORTIZAR (DB)": {},
+ "INTERESES CAUSADOS SOBRE BONOS PENSIONALES": {},
+ "VALOR BONOS PENSIONALES": {}
+ },
+ "PAPELES COMERCIALES": {},
+ "TITULOS PENSIONALES": {
+ "INTERESES CAUSADOS SOBRE TITULOS PENSIONALES": {},
+ "TITULOS PENSIONALES POR AMORTIZAR (DB)": {},
+ "VALOR TITULOS PENSIONALES": {}
+ }
+ },
+ "CUENTAS POR PAGAR": {
+ "A CASA MATRIZ": {},
+ "A COMPANIAS VINCULADAS": {},
+ "A CONTRATISTAS": {},
+ "ACREEDORES OFICIALES": {},
+ "ACREEDORES VARIOS": {
+ "COMISIONISTAS DE BOLSAS": {},
+ "DEPOSITARIOS": {},
+ "DONACIONES ASIGNADAS POR PAGAR": {},
+ "FONDO DE PERSEVERANCIA": {},
+ "FONDOS DE CESANTIAS Y/O PENSIONES": {},
+ "OTROS": {
+ "Generica a Pagarr": {}
+ },
+ "REINTEGROS POR PAGAR": {},
+ "SOCIEDAD ADMINISTRADORA-FONDOS DE INVERSION": {}
+ },
+ "COSTOS Y GASTOS POR PAGAR": {
+ "ARRENDAMIENTOS": {},
+ "COMISIONES": {},
+ "GASTOS DE REPRESENTACION Y RELACIONES PUBLICAS": {},
+ "GASTOS DE VIAJE": {},
+ "GASTOS FINANCIEROS": {},
+ "GASTOS LEGALES": {},
+ "HONORARIOS": {},
+ "LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS": {},
+ "OTROS": {},
+ "SEGUROS": {},
+ "SERVICIOS ADUANEROS": {},
+ "SERVICIOS DE MANTENIMIENTO": {},
+ "SERVICIOS PUBLICOS": {},
+ "SERVICIOS TECNICOS": {},
+ "TRANSPORTES, FLETES Y ACARREOS": {}
+ },
+ "CUENTAS CORRIENTES COMERCIALES": {},
+ "CUOTAS POR DEVOLVER": {},
+ "DEUDAS CON ACCIONISTAS O SOCIOS": {
+ "ACCIONISTAS": {},
+ "SOCIOS": {}
+ },
+ "DEUDAS CON DIRECTORES": {},
+ "DIVIDENDOS O PARTICIPACIONES POR PAGAR": {
+ "DIVIDENDOS": {
+ "LIGINA MARINA CANELON CASTELLANOS": {}
+ },
+ "PARTICIPACIONES": {}
+ },
+ "IMPUESTO A LAS VENTAS RETENIDO": {
+ "IMPUESTO A LAS VENTAS RETENIDO": {
+ "IMPUESTO A LAS VENTAS RETENIDO": {}
+ }
+ },
+ "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO": {
+ "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO": {
+ "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO": {}
+ }
+ },
+ "INSTALAMENTOS POR PAGAR": {},
+ "ORDENES DE COMPRA POR UTILIZAR": {},
+ "REGALIAS POR PAGAR": {},
+ "RETENCION EN LA FUENTE": {
+ "ARRENDAMIENTOS": {
+ "ARRENDAMIENTOS BIENES INMUEBLES": {}
+ },
+ "AUTORRETENCIONES": {},
+ "COMISIONES": {
+ "COMISIONES": {}
+ },
+ "COMPRAS": {
+ "COMPRAS GRAL": {}
+ },
+ "DIVIDENDOS Y/O PARTICIPACIONES": {},
+ "ENAJENACION PROPIEDADES PLANTA Y EQUIPO, PERSONAS NATURALES": {},
+ "HONORARIOS": {
+ "RETEFTE HONORARIOS 10%": {},
+ "RETEFTE HONORARIOS 11%": {}
+ },
+ "LOTERIAS, RIFAS, APUESTAS Y SIMILARES": {},
+ "OTRAS RETENCIONES Y PATRIMONIO": {
+ "OTRAS RETENCIONES Y PATRIMONIO": {}
+ },
+ "PAGO DIAN RETENCIONES": {
+ "PAGO DIAN RETENCIONES": {}
+ },
+ "POR IMPUESTO DE TIMBRE": {},
+ "POR INGRESOS OBTENIDOS EN EL EXTERIOR": {},
+ "POR PAGOS AL EXTERIOR": {},
+ "RENDIMIENTOS FINANCIEROS": {},
+ "SALARIOS Y PAGOS LABORALES": {
+ "SALARIOS Y PAGOS LABORALES": {}
+ },
+ "SERVICIOS": {
+ "ASEO Y/O VIGILANCIA": {},
+ "DE HOTEL, RESTAURANTE Y HOSPEDAJE": {},
+ "SERVICIOS GRAL DECLARANTES": {},
+ "SERVICIOS GRAL NO DECLARANTES": {},
+ "SERVICIOS TEMPORALES": {},
+ "TRANSPORTE DE CARGA": {},
+ "TRANSPORTE DE PASAJEROS TERRESTRE": {}
+ }
+ },
+ "RETENCIONES Y APORTES DE NOMINA": {
+ "APORTES A ADMINISTRADORAS DE RIESGOS PROFESIONALES, ARP": {},
+ "APORTES A ENTIDADES PROMOTORAS DE SALUD, EPS": {},
+ "APORTES AL FIC": {},
+ "APORTES AL ICBF, SENA Y CAJAS DE COMPENSACION": {},
+ "COOPERATIVAS": {},
+ "EMBARGOS JUDICIALES": {},
+ "FONDOS": {},
+ "LIBRANZAS": {},
+ "OTROS": {},
+ "SINDICATOS": {}
+ }
+ },
+ "DIFERIDOS": {
+ "ABONOS DIFERIDOS": {
+ "REAJUSTE DEL SISTEMA": {}
+ },
+ "CREDITO POR CORRECCION MONETARIA DIFERIDA": {},
+ "IMPUESTOS DIFERIDOS": {
+ "AJUSTES POR INFLACION": {},
+ "DIVERSOS": {},
+ "POR DEPRECIACION FLEXIBLE": {}
+ },
+ "INGRESOS RECIBIDOS POR ANTICIPADO": {
+ "ARRENDAMIENTOS": {},
+ "COMISIONES": {},
+ "CUOTAS DE ADMINISTRACION": {},
+ "DE SUSCRIPTORES": {},
+ "HONORARIOS": {},
+ "INTERESES": {},
+ "MATRICULAS Y PENSIONES": {},
+ "MERCANCIA EN TRANSITO YA VENDIDA": {},
+ "OTROS": {},
+ "SERVICIOS TECNICOS": {},
+ "TRANSPORTES, FLETES Y ACARREOS": {}
+ },
+ "UTILIDAD DIFERIDA EN VENTAS A PLAZOS": {}
+ },
+ "IMPUESTOS, GRAVAMENES Y TASAS": {
+ "A LA PROPIEDAD RAIZ": {},
+ "A LAS EXPORTACIONES CAFETERAS": {},
+ "A LAS IMPORTACIONES": {},
+ "AL AZAR Y JUEGOS": {},
+ "AL SACRIFICIO DE GANADO": {},
+ "CUOTAS DE FOMENTO": {},
+ "DE ESPECTACULOS PUBLICOS": {},
+ "DE HIDROCARBUROS Y MINAS": {
+ "DE HIDROCARBUROS": {},
+ "DE MINAS": {}
+ },
+ "DE INDUSTRIA Y COMERCIO": {
+ "VIGENCIA FISCAL CORRIENTE": {
+ "IMPUESTO GENERADO": {},
+ "IMPUESTOS DESCOTABLES": {},
+ "IMPUESTOS RETENIDOS": {},
+ "PAGOS SECRETARIA DE HACIENDA DISTRITAL": {}
+ },
+ "VIGENCIAS FISCALES ANTERIORES": {}
+ },
+ "DE LICORES, CERVEZAS Y CIGARRILLOS": {
+ "DE CERVEZAS": {},
+ "DE CIGARRILLOS": {},
+ "DE LICORES": {}
+ },
+ "DE RENTA Y COMPLEMENTARIOS": {
+ "VIGENCIA FISCAL CORRIENTE": {},
+ "VIGENCIAS FISCALES ANTERIORES": {}
+ },
+ "DE TURISMO": {},
+ "DE VALORIZACION": {
+ "VIGENCIA FISCAL CORRIENTE": {},
+ "VIGENCIAS FISCALES ANTERIORES": {}
+ },
+ "DE VEHICULOS": {
+ "VIGENCIA FISCAL CORRIENTE": {},
+ "VIGENCIAS FISCALES ANTERIORES": {}
+ },
+ "DERECHOS SOBRE INSTRUMENTOS PUBLICOS": {},
+ "GRAVAMENES Y REGALIAS POR UTILIZACION DEL SUELO": {},
+ "IMPUESTO SOBRE LAS VENTAS POR PAGAR": {
+ "IVA DESCONTABLE": {
+ "IVA DESCONTABLE": {}
+ },
+ "IVA GENERADO": {
+ "IVA GENERADO": {}
+ },
+ "IVA RETENIDO": {
+ "IVA RETENIDO": {}
+ },
+ "PAGOS DIAN": {
+ "PAGOS DIAN": {}
+ }
+ },
+ "OTROS": {},
+ "REGALIAS E IMPUESTOS A LA PEQUENA Y MEDIANA MINERIA": {},
+ "TASA POR UTILIZACION DE PUERTOS": {}
+ },
+ "OBLIGACIONES FINANCIERAS": {
+ "BANCOS DEL EXTERIOR": {
+ "ACEPTACIONES BANCARIAS": {},
+ "CARTAS DE CREDITO": {},
+ "PAGARES": {},
+ "SOBREGIROS": {}
+ },
+ "BANCOS NACIONALES": {
+ "ACEPTACIONES BANCARIAS": {},
+ "CARTAS DE CREDITO": {},
+ "PAGARES": {
+ "BANCOLOMBIA MORATO": {}
+ },
+ "SOBREGIROS": {}
+ },
+ "COMPANIAS DE FINANCIAMIENTO COMERCIAL": {
+ "ACEPTACIONES FINANCIERAS": {},
+ "CONTRATOS DE ARRENDAMIENTO FINANCIERO (LEASING)": {},
+ "PAGARES": {}
+ },
+ "COMPROMISOS DE RECOMPRA DE CARTERA NEGOCIADA": {},
+ "COMPROMISOS DE RECOMPRA DE INVERSIONES NEGOCIADAS": {
+ "ACCIONES": {},
+ "ACEPTACIONES BANCARIAS O FINANCIERAS": {},
+ "BONOS": {},
+ "CEDULAS": {},
+ "CERTIFICADOS": {},
+ "CUOTAS O PARTES DE INTERES SOCIAL": {},
+ "OTROS": {},
+ "PAPELES COMERCIALES": {},
+ "TITULOS": {}
+ },
+ "CORPORACIONES DE AHORRO Y VIVIENDA": {
+ "HIPOTECARIAS": {},
+ "PAGARES": {},
+ "SOBREGIROS": {}
+ },
+ "CORPORACIONES FINANCIERAS": {
+ "ACEPTACIONES FINANCIERAS": {},
+ "CARTAS DE CREDITO": {},
+ "CONTRATOS DE ARRENDAMIENTO FINANCIERO (LEASING)": {},
+ "PAGARES": {}
+ },
+ "ENTIDADES FINANCIERAS DEL EXTERIOR": {},
+ "OBLIGACIONES GUBERNAMENTALES": {
+ "ENTIDADES OFICIALES": {},
+ "GOBIERNO NACIONAL": {}
+ },
+ "OTRAS OBLIGACIONES": {
+ "CASA MATRIZ": {},
+ "COMPANIAS VINCULADAS": {},
+ "DIRECTORES": {},
+ "FONDOS Y COOPERATIVAS": {},
+ "OTRAS": {},
+ "PARTICULARES": {
+ "PARTICULARES": {}
+ },
+ "SOCIOS O ACCIONISTAS": {}
+ }
+ },
+ "OBLIGACIONES LABORALES": {
+ "CESANTIAS CONSOLIDADAS": {
+ "LEY 50 DE 1990 Y NORMAS POSTERIORES": {},
+ "LEY LABORAL ANTERIOR": {}
+ },
+ "CUOTAS PARTES PENSIONES DE JUBILACION": {},
+ "INDEMNIZACIONES LABORALES": {},
+ "INTERESES SOBRE CESANTIAS": {},
+ "PENSIONES POR PAGAR": {},
+ "PRESTACIONES EXTRALEGALES": {
+ "AUXILIOS": {},
+ "BONIFICACIONES": {},
+ "DOTACION Y SUMINISTRO A TRABAJADORES": {},
+ "OTRAS": {},
+ "PRIMAS": {},
+ "SEGUROS": {}
+ },
+ "PRIMA DE SERVICIOS": {},
+ "SALARIOS POR PAGAR": {},
+ "VACACIONES CONSOLIDADAS": {}
+ },
+ "OTROS PASIVOS": {
+ "ACREEDORES DEL SISTEMA": {
+ "CUOTAS NETAS": {},
+ "GRUPOS EN FORMACION": {}
+ },
+ "ANTICIPOS Y AVANCES RECIBIDOS": {
+ "DE CLIENTES": {},
+ "OTROS": {},
+ "PARA OBRAS EN PROCESO": {},
+ "SOBRE CONTRATOS": {}
+ },
+ "CUENTAS DE OPERACION CONJUNTA": {},
+ "CUENTAS EN PARTICIPACION": {},
+ "DEPOSITOS RECIBIDOS": {
+ "DE LICITACIONES": {},
+ "DE MANEJO DE BIENES": {},
+ "FONDO DE RESERVA": {},
+ "OTROS": {},
+ "PARA FUTURA SUSCRIPCION DE ACCIONES": {},
+ "PARA FUTURO PAGO DE CUOTAS O DERECHOS SOCIALES": {},
+ "PARA GARANTIA DE CONTRATOS": {},
+ "PARA GARANTIA EN LA PRESTACION DE SERVICIOS": {}
+ },
+ "DIVERSOS": {
+ "PRESTAMOS DE PRODUCTOS": {},
+ "PROGRAMA DE EXTENSION AGROPECUARIA": {},
+ "REEMBOLSO DE COSTOS EXPLORATORIOS": {}
+ },
+ "EMBARGOS JUDICIALES": {
+ "DEPOSITOS JUDICIALES": {},
+ "INDEMNIZACIONES": {}
+ },
+ "INGRESOS RECIBIDOS PARA TERCEROS": {
+ "VALORES RECIBIDOS PARA TERCEROS": {},
+ "VENTA POR CUENTA DE TERCEROS": {}
+ },
+ "RETENCIONES A TERCEROS SOBRE CONTRATOS": {
+ "CUMPLIMIENTO OBLIGACIONES LABORALES": {},
+ "GARANTIA CUMPLIMIENTO DE CONTRATOS": {},
+ "PARA ESTABILIDAD DE OBRA": {}
+ }
+ },
+ "PASIVOS ESTIMADOS Y PROVISIONES": {
+ "PARA CONTINGENCIAS": {
+ "ADMINISTRATIVOS": {},
+ "CIVILES": {},
+ "COMERCIALES": {},
+ "INTERESES POR MULTAS Y SANCIONES": {},
+ "LABORALES": {},
+ "MULTAS Y SANCIONES AUTORIDADES ADMINISTRATIVAS": {},
+ "OTRAS": {},
+ "PENALES": {},
+ "RECLAMOS": {}
+ },
+ "PARA COSTOS Y GASTOS": {
+ "COMISIONES": {},
+ "GARANTIAS": {},
+ "GASTOS DE VIAJE": {},
+ "HONORARIOS": {},
+ "INTERESES": {},
+ "MATERIALES Y REPUESTOS": {},
+ "OTROS": {},
+ "REGALIAS": {},
+ "SERVICIOS PUBLICOS": {},
+ "SERVICIOS TECNICOS": {},
+ "TRANSPORTES, FLETES Y ACARREOS": {}
+ },
+ "PARA MANTENIMIENTO Y REPARACIONES": {
+ "ACUEDUCTOS, PLANTAS Y REDES": {},
+ "ARMAMENTO DE VIGILANCIA": {},
+ "CONSTRUCCIONES Y EDIFICACIONES": {},
+ "ENVASES Y EMPAQUES": {},
+ "EQUIPO DE COMPUTACION Y COMUNICACION": {},
+ "EQUIPO DE HOTELES Y RESTAURANTES": {},
+ "EQUIPO DE OFICINA": {},
+ "EQUIPO MEDICO-CIENTIFICO": {},
+ "FLOTA Y EQUIPO AEREO": {},
+ "FLOTA Y EQUIPO DE TRANSPORTE": {},
+ "FLOTA Y EQUIPO FERREO": {},
+ "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO": {},
+ "MAQUINARIA Y EQUIPO": {},
+ "OTROS": {},
+ "PLANTACIONES AGRICOLAS Y FORESTALES": {},
+ "POZOS ARTESIANOS": {},
+ "TERRENOS": {},
+ "VIAS DE COMUNICACION": {}
+ },
+ "PARA OBLIGACIONES DE GARANTIAS": {},
+ "PARA OBLIGACIONES FISCALES": {
+ "DE HIDROCARBUROS Y MINAS": {},
+ "DE INDUSTRIA Y COMERCIO": {},
+ "DE RENTA Y COMPLEMENTARIOS": {},
+ "DE VEHICULOS": {},
+ "OTROS": {},
+ "TASA POR UTILIZACION DE PUERTOS": {}
+ },
+ "PARA OBLIGACIONES LABORALES": {
+ "CESANTIAS": {},
+ "INTERESES SOBRE CESANTIAS": {},
+ "OTRAS": {},
+ "PRESTACIONES EXTRALEGALES": {},
+ "PRIMA DE SERVICIOS": {},
+ "VACACIONES": {},
+ "VIATICOS": {}
+ },
+ "PARA OBRAS DE URBANISMO": {
+ "ACUEDUCTO Y ALCANTARILLADO": {},
+ "ENERGIA ELECTRICA": {},
+ "OTROS": {},
+ "TELEFONOS": {}
+ },
+ "PENSIONES DE JUBILACION": {
+ "CALCULO ACTUARIAL PENSIONES DE JUBILACION": {},
+ "PENSIONES DE JUBILACION POR AMORTIZAR (DB)": {}
+ },
+ "PROVISIONES DIVERSAS": {
+ "AUTOSEGURO": {},
+ "OTRAS": {},
+ "PARA AJUSTES EN REDENCION DE UNIDADES": {},
+ "PARA BENEFICENCIA": {},
+ "PARA COMUNICACIONES": {},
+ "PARA OPERACION": {},
+ "PARA PERDIDA EN TRANSPORTE": {},
+ "PARA PROTECCION DE BIENES AGOTABLES": {},
+ "PLANES Y PROGRAMAS DE REFORESTACION Y ELECTRIFICACION": {}
+ }
+ },
+ "PROVEEDORES": {
+ "CASA MATRIZ": {},
+ "COMPANIAS VINCULADAS": {},
+ "CUENTAS CORRIENTES COMERCIALES": {},
+ "DEL EXTERIOR": {
+ "PROVEEDORES EXTRANJEROS CXP": {
+ "PROVEEDORES EXTRANJEROS CXP": {}
+ }
+ },
+ "NACIONALES": {
+ "PROVEEDORES NACIONALES CXP": {
+ "PROVEEDORES NACIONALES CXP": {}
+ }
+ }
+ }
+ },
+ "PATRIMONIO": {
+ "CAPITAL SOCIAL": {
+ "APORTES DEL ESTADO": {},
+ "APORTES SOCIALES": {
+ "APORTES DE SOCIOS-FONDO MUTUO DE INVERSION": {},
+ "CONTRIBUCION DE LA EMPRESA-FONDO MUTUO DE INVERSION": {},
+ "CUOTAS O PARTES DE INTERES SOCIAL": {},
+ "SUSCRIPCIONES DEL PUBLICO": {}
+ },
+ "CAPITAL ASIGNADO": {},
+ "CAPITAL DE PERSONAS NATURALES": {},
+ "CAPITAL SUSCRITO Y PAGADO": {
+ "CAPITAL AUTORIZADO": {},
+ "CAPITAL POR SUSCRIBIR (DB)": {},
+ "CAPITAL SUSCRITO POR COBRAR (DB)": {},
+ "CAPITAL SUSCRITO Y PAGADO": {
+ "CAPITAL SUSCRITO Y PAGADO": {}
+ }
+ },
+ "FONDO SOCIAL": {},
+ "INVERSION SUPLEMENTARIA AL CAPITAL ASIGNADO": {}
+ },
+ "DIVIDENDOS O PARTICIPACIONES DECRETADOS EN ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL": {
+ "DIVIDENDOS DECRETADOS EN ACCIONES": {},
+ "PARTICIPACIONES DECRETADAS EN CUOTAS O PARTES DE INTERES SOCIAL": {}
+ },
+ "RESERVAS": {
+ "RESERVAS ESTATUTARIAS": {
+ "OTRAS": {},
+ "PARA FUTURAS CAPITALIZACIONES": {},
+ "PARA FUTUROS ENSANCHES": {},
+ "PARA REPOSICION DE ACTIVOS": {}
+ },
+ "RESERVAS OBLIGATORIAS": {
+ "ACCIONES PROPIAS READQUIRIDAS (DB)": {},
+ "CUOTAS O PARTES DE INTERES SOCIAL PROPIAS READQUIRIDAS (DB)": {},
+ "OTRAS": {},
+ "RESERVA LEGAL": {},
+ "RESERVA LEY 4\u00aa DE 1980": {},
+ "RESERVA LEY 7\u00aa DE 1990": {},
+ "RESERVA PARA EXTENSION AGROPECUARIA": {},
+ "RESERVA PARA READQUISICION DE ACCIONES": {},
+ "RESERVA PARA READQUISICION DE CUOTAS O PARTES DE INTERES SOCIAL": {},
+ "RESERVA PARA REPOSICION DE SEMOVIENTES": {},
+ "RESERVAS POR DISPOSICIONES FISCALES": {}
+ },
+ "RESERVAS OCASIONALES": {
+ "A DISPOSICION DEL MAXIMO ORGANO SOCIAL": {},
+ "OTRAS": {},
+ "PARA ADQUISICION O REPOSICION DE PROPIEDADES, PLANTA Y EQUIPO": {},
+ "PARA BENEFICENCIA Y CIVISMO": {},
+ "PARA CAPITAL DE TRABAJO": {},
+ "PARA ESTABILIZACION DE RENDIMIENTOS": {},
+ "PARA FOMENTO ECONOMICO": {},
+ "PARA FUTURAS CAPITALIZACIONES": {},
+ "PARA FUTUROS ENSANCHES": {},
+ "PARA INVESTIGACIONES Y DESARROLLO": {}
+ }
+ },
+ "RESULTADOS DE EJERCICIOS ANTERIORES": {
+ "PERDIDAS ACUMULADAS": {},
+ "UTILIDADES ACUMULADAS": {}
+ },
+ "RESULTADOS DEL EJERCICIO": {
+ "PERDIDA DEL EJERCICIO": {},
+ "UTILIDAD DEL EJERCICIO": {
+ "UTILIDAD DEL EJERCICIO": {
+ "UTILIDAD DEL EJERCICIO": {}
+ }
+ }
+ },
+ "REVALORIZACION DEL PATRIMONIO": {
+ "AJUSTES POR INFLACION": {
+ "DE ACTIVOS EN PERIODO IMPRODUCTIVO": {},
+ "DE AJUSTES DECRETO 3019 DE 1989": {},
+ "DE CAPITAL SOCIAL": {},
+ "DE DIVIDENDOS Y PARTICIPACIONES DECRETADAS EN ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL": {},
+ "DE RESERVAS": {},
+ "DE RESULTADOS DE EJERCICIOS ANTERIORES": {},
+ "DE SANEAMIENTO FISCAL": {},
+ "DE SUPERAVIT DE CAPITAL": {},
+ "SUPERAVIT METODO DE PARTICIPACION": {}
+ },
+ "AJUSTES POR INFLACION DECRETO 3019 DE 1989": {},
+ "SANEAMIENTO FISCAL": {}
+ },
+ "SUPERAVIT DE CAPITAL": {
+ "CREDITO MERCANTIL": {},
+ "DONACIONES": {
+ "EN BIENES INMUEBLES": {},
+ "EN BIENES MUEBLES": {},
+ "EN DINERO": {},
+ "EN INTANGIBLES": {},
+ "EN VALORES MOBILIARIOS": {}
+ },
+ "KNOW HOW": {},
+ "PRIMA EN COLOCACION DE ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL": {
+ "PRIMA EN COLOCACION DE ACCIONES": {},
+ "PRIMA EN COLOCACION DE ACCIONES POR COBRAR (DB)": {},
+ "PRIMA EN COLOCACION DE CUOTAS O PARTES DE INTERES SOCIAL": {}
+ },
+ "SUPERAVIT METODO DE PARTICIPACION": {
+ "DE ACCIONES": {},
+ "DE CUOTAS O PARTES DE INTERES SOCIAL": {}
+ }
+ },
+ "SUPERAVIT POR VALORIZACIONES": {
+ "DE INVERSIONES": {
+ "ACCIONES": {},
+ "CUOTAS O PARTES DE INTERES SOCIAL": {},
+ "DERECHOS FIDUCIARIOS": {}
+ },
+ "DE OTROS ACTIVOS": {
+ "BIENES DE ARTE Y CULTURA": {},
+ "BIENES ENTREGADOS EN COMODATO": {},
+ "BIENES RECIBIDOS EN PAGO": {},
+ "INVENTARIO DE SEMOVIENTES": {}
+ },
+ "DE PROPIEDADES, PLANTA Y EQUIPO": {
+ "ACUEDUCTOS, PLANTAS Y REDES": {},
+ "ARMAMENTO DE VIGILANCIA": {},
+ "CONSTRUCCIONES Y EDIFICACIONES": {},
+ "ENVASES Y EMPAQUES": {},
+ "EQUIPO DE COMPUTACION Y COMUNICACION": {},
+ "EQUIPO DE HOTELES Y RESTAURANTES": {},
+ "EQUIPO DE OFICINA": {},
+ "EQUIPO MEDICO-CIENTIFICO": {},
+ "FLOTA Y EQUIPO AEREO": {},
+ "FLOTA Y EQUIPO DE TRANSPORTE": {},
+ "FLOTA Y EQUIPO FERREO": {},
+ "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO": {},
+ "MAQUINARIA Y EQUIPO": {},
+ "MATERIALES PROYECTOS PETROLEROS": {},
+ "MINAS Y CANTERAS": {},
+ "PLANTACIONES AGRICOLAS Y FORESTALES": {},
+ "POZOS ARTESIANOS": {},
+ "SEMOVIENTES": {},
+ "TERRENOS": {},
+ "VIAS DE COMUNICACION": {},
+ "YACIMIENTOS": {}
+ }
+ }
+ },
+ "name": "PLAN DE CUENTAS VAUXOO"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/cr_account_chart_template_0.json b/erpnext/accounts/doctype/account/chart_of_accounts/cr_account_chart_template_0.json
new file mode 100644
index 0000000..e11312d
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/cr_account_chart_template_0.json
@@ -0,0 +1,270 @@
+{
+ "country_code": "cr",
+ "name": "Costa Rica - Company 0",
+ "tree": {
+ "0-Activo": {
+ "0-Activo circulante": {
+ "0-Activo circulante disponible": {
+ "0-Bancos": {
+ "0-Cuentas corrientes CRC": {
+ "0-Cuenta en CRC 1": {}
+ },
+ "0-Cuentas corrientes USD": {
+ "0-Cuenta en USD 1": {}
+ }
+ },
+ "0-Fondos de caja": {
+ "0-Fondos de caja CRC": {
+ "0-Fondo de caja oficinas centrales CRC": {}
+ },
+ "0-Fondos de caja USD": {
+ "0-Fondo de caja oficinas centrales USD": {}
+ }
+ },
+ "0-Fondos en tr\u00e1nsito": {
+ "0-Fondos en tr\u00e1nsito de PayPal a Bancos": {},
+ "0-Fondos en tr\u00e1nsito en bancos": {},
+ "0-Fondos en tr\u00e1nsito en tesorer\u00eda": {}
+ },
+ "0-Inversiones a la vista": {
+ "0-Inversi\u00f3n 1": {}
+ },
+ "0-PayPal": {
+ "0-Cuenta PayPal 1": {}
+ }
+ },
+ "0-Activo circulante exigible": {
+ "0-Cuentas por cobrar a compa\u00f1\u00edas relacionadas": {},
+ "0-Cuentas por cobrar a empleados": {},
+ "0-Cuentas por cobrar comerciales": {},
+ "0-Inversiones de corto plazo": {},
+ "0-Otras cuentas por cobrar": {}
+ },
+ "0-Activo circulante realizable": {
+ "0-Inventarios": {
+ "0-Inventario de consumibles": {},
+ "0-Inventario de producto para la venta": {}
+ }
+ }
+ },
+ "0-Activo fijo": {
+ "0-Activo fijo depreciable": {
+ "0-Activos depreciables m\u00f3viles": {
+ "0-Equipo de c\u00f3mputo": {},
+ "0-Herramientas mayores": {},
+ "0-Maquinaria y equipo de edificios": {},
+ "0-Moibliario y equipo de oficina": {},
+ "0-Veh\u00edculos": {}
+ },
+ "0-Edificios": {
+ "0-Edificios \u2013 Revaluaciones": {
+ "0-Edificio 1": {}
+ },
+ "0-Edificios \u2013 Valores originales": {
+ "0-Edificio 1": {}
+ }
+ },
+ "0-Mejoras a edificios": {
+ "0-Mejoras a edificios \u2013 Revaluaciones": {
+ "0-Edificio 1": {}
+ },
+ "0-Mejoras a edificios \u2013 Valores originales": {
+ "0-Edificio 1": {}
+ }
+ }
+ },
+ "0-Activo fijo no depreciable": {
+ "0-Terrenos": {
+ "0-Revaluaciones": {
+ "0-Terreno 1": {}
+ },
+ "0-Valores originales": {
+ "0-Terreno 1": {}
+ }
+ }
+ }
+ },
+ "0-Depreciaciones acumuladas sobre activo fijo depreciable": {
+ "0-Dep. ac. de activos depreciables m\u00f3viles": {
+ "0-Dep. ac. de equipo de c\u00f3mputo": {},
+ "0-Dep. ac. de herramientas mayores": {},
+ "0-Dep. ac. de maquinaria y equipo de edificios": {},
+ "0-Dep. ac. de mobiliario y equipo de oficina": {},
+ "0-Dep. ac. de veh\u00edculos": {}
+ },
+ "0-Dep. ac. de edificios": {
+ "0-Dep. ac. de edificios \u2013 Revaluaciones": {
+ "0-Edificio 1": {}
+ },
+ "0-Dep. ac. de edificios \u2013 Valores originales": {
+ "0-Edificio 1": {}
+ }
+ },
+ "0-Dep. ac. de mejoras a edificios": {
+ "0-Dep. ac. de mejoras a edificios \u2013 Revaluaciones": {
+ "0-Edificio 1": {}
+ },
+ "0-Dep. ac. de mejoras a edificios \u2013 Valores originales": {
+ "0-Edificio 1": {}
+ }
+ }
+ },
+ "0-Otros activos": {
+ "0-Dep\u00f3sitos de garant\u00eda": {
+ "0-Dep\u00f3sitos sobre conexiones de Internet": {},
+ "0-Dep\u00f3sitos sobre derechos telef\u00f3nicos": {},
+ "0-Dep\u00f3sitos sobre locales en alquiler": {}
+ },
+ "0-Gastos pagados por anticipado": {
+ "0-P\u00f3lizas de seguros prepagadas": {}
+ }
+ }
+ },
+ "0-Gastos": {
+ "0-Gastos no deducibles": {
+ "0-Diferencial cambiario": {},
+ "0-Donaciones no deducibles": {},
+ "0-Gastos de presidencia": {},
+ "0-Multas": {}
+ },
+ "0-Gastos principales": {
+ "0-Gastos administrativos": {
+ "0-Alquiler": {
+ "0-Oficina 1": {}
+ },
+ "0-Cuota por administraci\u00f3n": {
+ "0-Compa\u00f1\u00eda administradora 1": {}
+ },
+ "0-Equipo de c\u00f3mputo y comunicaci\u00f3n": {
+ "0-Departamento 1": {}
+ },
+ "0-Servicios p\u00fablicos": {
+ "0-Agua": {
+ "0-Medidor 1": {}
+ },
+ "0-Internet": {
+ "0-Contrato 1": {}
+ },
+ "0-Luz": {
+ "0-Medidor 1": {}
+ },
+ "0-Tel\u00e9fono": {
+ "0-Tel\u00e9fono 1": {}
+ }
+ },
+ "0-Suministros de oficina": {
+ "0-Departamento 1": {}
+ }
+ },
+ "0-Gastos operativos": {
+ "0-Costo de venta de producto": {
+ "0-Costo de almacenamiento": {},
+ "0-Costo de distribuci\u00f3n": {},
+ "0-Costo de materia prima": {},
+ "0-Costo de producci\u00f3n": {},
+ "0-Costo de producto": {}
+ },
+ "0-Gastos de mercadeo": {
+ "0-Campa\u00f1as publicitarias": {},
+ "0-Dise\u00f1o de imagen": {}
+ },
+ "0-Gastos de personal": {
+ "0-Salarios y deducciones": {
+ "0-Aguinaldo": {},
+ "0-Bonificaciones": {},
+ "0-Cargas patronales": {},
+ "0-Cesant\u00eda": {},
+ "0-Comisiones": {},
+ "0-Extras": {},
+ "0-Preaviso": {},
+ "0-Salarios": {}
+ },
+ "0-Vi\u00e1ticos": {
+ "0-Alimentaci\u00f3n": {},
+ "0-Hospedaje": {},
+ "0-Transporte": {}
+ }
+ },
+ "0-Servicios profesionales": {
+ "0-Categor\u00eda 1": {}
+ }
+ }
+ },
+ "0-Otros gastos": {
+ "0-Ajustes": {},
+ "0-Depreciaci\u00f3n de activo fijo": {},
+ "0-Donaciones deducibles": {},
+ "0-Gastos Financieros": {},
+ "0-Perdida por robo": {}
+ }
+ },
+ "0-Ingresos": {
+ "0-Ingresos financieros": {
+ "0-Intereses ganados sobre cuentas corrientes": {}
+ },
+ "0-Ingresos no gravables": {
+ "0-Diferencial cambiario": {}
+ },
+ "0-Ingresos por administraci\u00f3n": {
+ "0-Cuota por administraci\u00f3n": {}
+ },
+ "0-Ingresos por ventas": {},
+ "0-Otros ingresos": {
+ "0-Ajustes": {},
+ "0-Donaciones": {}
+ }
+ },
+ "0-Pasivo": {
+ "0-Pasivo circulante": {
+ "0-Cuentas por pagar": {
+ "0-Cuentas por pagar a compa\u00f1\u00edas relacionadas": {},
+ "0-Cuentas por pagar a empleados": {},
+ "0-Cuentas por pagar a proveedores": {},
+ "0-Cuentas por pagar de provisiones": {}
+ },
+ "0-Impuestos": {
+ "0-Impuesto de renta": {
+ "0-Adelantos de impuesto de renta": {},
+ "0-Impuesto de renta por pagar": {},
+ "0-Retenciones de impuesto de renta": {}
+ },
+ "0-Impuesto de ventas": {
+ "0-Impuesto de ventas pagado": {},
+ "0-Impuesto de ventas por pagar": {}
+ }
+ }
+ }
+ },
+ "0-Patrimonio": {
+ "0-Aportes de capital": {
+ "0-Socio 1": {}
+ },
+ "0-Balance inicial": {
+ "0-Balance inicial": {}
+ },
+ "0-Capital social": {
+ "0-Socio 1": {}
+ },
+ "0-Cuentas de super\u00e1vit": {
+ "0-Superavit ganado": {},
+ "0-Superavit por revaluaci\u00f3n de activos": {},
+ "0-Super\u00e1vit de capital": {}
+ },
+ "0-Otras reservas": {
+ "0-Reserva para mejoras": {},
+ "0-Reserva para proyectos": {}
+ },
+ "0-Reserva legal": {
+ "0-Reserva legal": {}
+ },
+ "0-Utilidad o p\u00e9rdida acumulada de periodos anteriores": {
+ "0-Periodo 1": {}
+ },
+ "0-Utilidad o p\u00e9rdida del per\u00edodo actual": {
+ "0-Utilidad o p\u00e9rdida del per\u00edodo actual": {}
+ }
+ },
+ "name": "0-Plan Contable",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/cr_account_chart_template_x.json b/erpnext/accounts/doctype/account/chart_of_accounts/cr_account_chart_template_x.json
new file mode 100644
index 0000000..28b56f3
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/cr_account_chart_template_x.json
@@ -0,0 +1,263 @@
+{
+ "country_code": "cr",
+ "name": "Costa Rica - Company 1",
+ "tree": {
+ "name": "xPlan Contable",
+ "parent_id": null,
+ "xActivo": {
+ "xActivo circulante": {
+ "xActivo circulante disponible": {
+ "xBancos": {},
+ "xFondos de caja": {
+ "xFondos de caja CRC": {
+ "xFondo de caja oficinas centrales CRC": {}
+ },
+ "xFondos de caja USD": {
+ "xFondo de caja oficinas centrales USD": {}
+ }
+ },
+ "xFondos en tr\u00e1nsito": {
+ "xFondos en tr\u00e1nsito de PayPal a Bancos": {},
+ "xFondos en tr\u00e1nsito en bancos": {},
+ "xFondos en tr\u00e1nsito en tesorer\u00eda": {}
+ },
+ "xInversiones a la vista": {
+ "xInversi\u00f3n 1": {}
+ },
+ "xPayPal": {
+ "xCuenta PayPal 1": {}
+ }
+ },
+ "xActivo circulante exigible": {
+ "xCuentas por cobrar a compa\u00f1\u00edas relacionadas": {},
+ "xCuentas por cobrar a empleados": {},
+ "xCuentas por cobrar comerciales": {},
+ "xInversiones de corto plazo": {},
+ "xOtras cuentas por cobrar": {}
+ },
+ "xActivo circulante realizable": {
+ "xInventarios": {
+ "xInventario de consumibles": {},
+ "xInventario de producto para la venta": {}
+ }
+ }
+ },
+ "xActivo fijo": {
+ "xActivo fijo depreciable": {
+ "xActivos depreciables m\u00f3viles": {
+ "xEquipo de c\u00f3mputo": {},
+ "xHerramientas mayores": {},
+ "xMaquinaria y equipo de edificios": {},
+ "xMoibliario y equipo de oficina": {},
+ "xVeh\u00edculos": {}
+ },
+ "xEdificios": {
+ "xEdificios \u2013 Revaluaciones": {
+ "xEdificio 1": {}
+ },
+ "xEdificios \u2013 Valores originales": {
+ "xEdificio 1": {}
+ }
+ },
+ "xMejoras a edificios": {
+ "xMejoras a edificios \u2013 Revaluaciones": {
+ "xEdificio 1": {}
+ },
+ "xMejoras a edificios \u2013 Valores originales": {
+ "xEdificio 1": {}
+ }
+ }
+ },
+ "xActivo fijo no depreciable": {
+ "xTerrenos": {
+ "xRevaluaciones": {
+ "xTerreno 1": {}
+ },
+ "xValores originales": {
+ "xTerreno 1": {}
+ }
+ }
+ }
+ },
+ "xDepreciaciones acumuladas sobre activo fijo depreciable": {
+ "xDep. ac. de activos depreciables m\u00f3viles": {
+ "xDep. ac. de equipo de c\u00f3mputo": {},
+ "xDep. ac. de herramientas mayores": {},
+ "xDep. ac. de maquinaria y equipo de edificios": {},
+ "xDep. ac. de mobiliario y equipo de oficina": {},
+ "xDep. ac. de veh\u00edculos": {}
+ },
+ "xDep. ac. de edificios": {
+ "xDep. ac. de edificios \u2013 Revaluaciones": {
+ "xEdificio 1": {}
+ },
+ "xDep. ac. de edificios \u2013 Valores originales": {
+ "xEdificio 1": {}
+ }
+ },
+ "xDep. ac. de mejoras a edificios": {
+ "xDep. ac. de mejoras a edificios \u2013 Revaluaciones": {
+ "xEdificio 1": {}
+ },
+ "xDep. ac. de mejoras a edificios \u2013 Valores originales": {
+ "xEdificio 1": {}
+ }
+ }
+ },
+ "xOtros activos": {
+ "xDep\u00f3sitos de garant\u00eda": {
+ "xDep\u00f3sitos sobre conexiones de Internet": {},
+ "xDep\u00f3sitos sobre derechos telef\u00f3nicos": {},
+ "xDep\u00f3sitos sobre locales en alquiler": {}
+ },
+ "xGastos pagados por anticipado": {
+ "xP\u00f3lizas de seguros prepagadas": {}
+ }
+ }
+ },
+ "xGastos": {
+ "xGastos no deducibles": {
+ "xDiferencial cambiario": {},
+ "xDonaciones no deducibles": {},
+ "xGastos de presidencia": {},
+ "xMultas": {}
+ },
+ "xGastos principales": {
+ "xGastos administrativos": {
+ "xAlquiler": {
+ "xOficina 1": {}
+ },
+ "xCuota por administraci\u00f3n": {
+ "xCompa\u00f1\u00eda administradora 1": {}
+ },
+ "xEquipo de c\u00f3mputo y comunicaci\u00f3n": {
+ "xDepartamento 1": {}
+ },
+ "xServicios p\u00fablicos": {
+ "xAgua": {
+ "xMedidor 1": {}
+ },
+ "xInternet": {
+ "xContrato 1": {}
+ },
+ "xLuz": {
+ "xMedidor 1": {}
+ },
+ "xTel\u00e9fono": {
+ "xTel\u00e9fono 1": {}
+ }
+ },
+ "xSuministros de oficina": {
+ "xDepartamento 1": {}
+ }
+ },
+ "xGastos operativos": {
+ "xCosto de venta de producto": {
+ "xCosto de almacenamiento": {},
+ "xCosto de distribuci\u00f3n": {},
+ "xCosto de materia prima": {},
+ "xCosto de producci\u00f3n": {},
+ "xCosto de producto": {}
+ },
+ "xGastos de mercadeo": {
+ "xCampa\u00f1as publicitarias": {},
+ "xDise\u00f1o de imagen": {}
+ },
+ "xGastos de personal": {
+ "xSalarios y deducciones": {
+ "xAguinaldo": {},
+ "xBonificaciones": {},
+ "xCargas patronales": {},
+ "xCesant\u00eda": {},
+ "xComisiones": {},
+ "xExtras": {},
+ "xPreaviso": {},
+ "xSalarios": {}
+ },
+ "xVi\u00e1ticos": {
+ "xAlimentaci\u00f3n": {},
+ "xHospedaje": {},
+ "xTransporte": {}
+ }
+ },
+ "xServicios profesionales": {
+ "xCategor\u00eda 1": {}
+ }
+ }
+ },
+ "xOtros gastos": {
+ "xAjustes": {},
+ "xDepreciaci\u00f3n de activo fijo": {},
+ "xDonaciones deducibles": {},
+ "xGastos Financieros": {},
+ "xPerdida por robo": {}
+ }
+ },
+ "xIngresos": {
+ "xIngresos financieros": {
+ "xIntereses ganados sobre cuentas corrientes": {}
+ },
+ "xIngresos no gravables": {
+ "xDiferencial cambiario": {}
+ },
+ "xIngresos por administraci\u00f3n": {
+ "xCuota por administraci\u00f3n": {}
+ },
+ "xIngresos por ventas": {},
+ "xOtros ingresos": {
+ "xAjustes": {},
+ "xDonaciones": {}
+ }
+ },
+ "xPasivo": {
+ "xPasivo circulante": {
+ "xCuentas por pagar": {
+ "xCuentas por pagar a compa\u00f1\u00edas relacionadas": {},
+ "xCuentas por pagar a empleados": {},
+ "xCuentas por pagar a proveedores": {},
+ "xCuentas por pagar de provisiones": {}
+ },
+ "xImpuestos": {
+ "xImpuesto de renta": {
+ "xAdelantos de impuesto de renta": {},
+ "xImpuesto de renta por pagar": {},
+ "xRetenciones de impuesto de renta": {}
+ },
+ "xImpuesto de ventas": {
+ "xImpuesto de ventas pagado": {},
+ "xImpuesto de ventas por pagar": {}
+ }
+ }
+ }
+ },
+ "xPatrimonio": {
+ "xAportes de capital": {
+ "xSocio 1": {}
+ },
+ "xBalance inicial": {
+ "xBalance inicial": {}
+ },
+ "xCapital social": {
+ "xSocio 1": {}
+ },
+ "xCuentas de super\u00e1vit": {
+ "xSuperavit ganado": {},
+ "xSuperavit por revaluaci\u00f3n de activos": {},
+ "xSuper\u00e1vit de capital": {}
+ },
+ "xOtras reservas": {
+ "xReserva para mejoras": {},
+ "xReserva para proyectos": {}
+ },
+ "xReserva legal": {
+ "xReserva legal": {}
+ },
+ "xUtilidad o p\u00e9rdida acumulada de periodos anteriores": {
+ "xPeriodo 1": {}
+ },
+ "xUtilidad o p\u00e9rdida del per\u00edodo actual": {
+ "xUtilidad o p\u00e9rdida del per\u00edodo actual": {}
+ }
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/de_l10n_chart_de_skr04.json b/erpnext/accounts/doctype/account/chart_of_accounts/de_l10n_chart_de_skr04.json
new file mode 100644
index 0000000..eb9c5ef
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/de_l10n_chart_de_skr04.json
@@ -0,0 +1,1775 @@
+{
+ "country_code": "de",
+ "name": "Deutscher Kontenplan SKR04",
+ "tree": {
+ "Bilanz": {
+ "Bilanz - Aktiva": {
+ "Anlageverm\u00f6gen": {
+ "Anlageverm\u00f6gen Immaterielle Verm\u00f6gensgegenst\u00e4nde": {
+ "Geleistete Anzahlungen": {
+ "Anzahlungen auf Gesch\u00e4fts- oder Firmenwert": {},
+ "Geleistete Anzahlungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde": {}
+ },
+ "Gesch\u00e4fts- oder Firmenwert": {
+ "Gesch\u00e4fts- oder Firmenwert": {}
+ },
+ "Konzessionen- gewerbliche Schutzrechte und \u00e4hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten": {
+ "Konzessionen- gewerbliche Schutzrechte und \u00e4hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten": {
+ "EDV-Software": {},
+ "Gewerbliche Schutzrechte": {},
+ "Konzessionen ": {},
+ "Lizenzen an gewerblichen Schutzrechten und \u00e4hnlichen Rechten und Werten ": {},
+ "\u00e4hnliche Rechte und Werte ": {}
+ }
+ },
+ "Verschmelzungsmehrwert": {
+ "Verschmelzungsmehrwert": {}
+ }
+ },
+ "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs": {
+ "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs": {
+ "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs": {}
+ },
+ "Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro": {
+ "Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro": {}
+ }
+ },
+ "Ausstehende Einlagen auf das gezeichnete Kapital": {
+ "Ausstehende Einlagen auf das gezeichnete Kapital": {
+ "Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Aktivausweis)": {},
+ "Ausstehende Einlagen auf das gezeichnete Kapital- nichteingefordert (Aktivausweis)": {}
+ },
+ "Sonstige Aktiva oder sonstige Passiva": {
+ "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert": {},
+ "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert": {},
+ "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert": {},
+ "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert": {}
+ }
+ },
+ "Finanzanlagen": {
+ "Anteile an verbundenen Unternehmen": {
+ "Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft": {},
+ "Anteile an verbundenen Unternehmen": {}
+ },
+ "Ausleihungen an Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
+ "Ausleihungen an Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": {}
+ },
+ "Ausleihungen an verbundene Unternehmen": {
+ "Ausleihungen an verbundene Unternehmen": {}
+ },
+ "Beteiligungen": {
+ "Beteiligungen": {
+ "Andere Beteilgungen an Personengesellschaften": {},
+ "Andere Beteiligungen an Kapitalgesellschaften": {},
+ "Atypisch stille Beteiligungen": {},
+ "Beteiligungen einer GmbH Co. KG an einer Komplement\u00e4r GmbH": {},
+ "Typisch stille Beteiligungen": {}
+ }
+ },
+ "Genossenschaftsanteile": {
+ "Genossenschaftsanteile zum langfristigen Verbleib": {}
+ },
+ "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen": {
+ "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen zum langfristigen Verbleib": {}
+ },
+ "Sonstige Ausleihungen": {
+ "Sonstige Ausleihungen": {
+ "Ausleihungen an Gesellschafter": {},
+ "Ausleihungen an nahe stehende Personen": {},
+ "Darlehen": {}
+ }
+ },
+ "Wertpapiere des Anlageverm\u00f6gens": {
+ "Wertpapiere des Anlageverm\u00f6gens": {
+ "Festverzinsliche Wertpapiere": {},
+ "Wertpapiere mit Gewinnbeteiligungsanspr\u00fcchen- die dem Halbeink\u00fcnfteverfahren unterliegen": {}
+ }
+ }
+ },
+ "Sachanlagen": {
+ "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung": {
+ "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung": {
+ "Andere Anlagen ": {},
+ "B\u00fcroeinrichtungen": {},
+ "Einbauten in fremde Grundst\u00fccke": {},
+ "Geringwertige Wirtschaftsg\u00fcter bis 410 Euro": {},
+ "Ger\u00fcst- und Schalungsmaterial": {},
+ "Ladeneinrichtungen": {},
+ "Lkw": {},
+ "Pkw": {},
+ "Sonstige Betriebs- und Gesch\u00e4ftsausstattung": {},
+ "Sonstige Transportmittel": {},
+ "Werkzeuge": {}
+ }
+ },
+ "Geleistete Anzahlungen und Anlagen im Bau": {
+ "Geleistete Anzahlungen und Anlagen im Bau": {
+ "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung im Bau": {},
+ "Anzahlungen auf Gesch\u00e4fts- Fabrik- und andere Bauten auf fremden Grundst\u00fccken": {},
+ "Anzahlungen auf Gesch\u00e4fts- Fabrik-und andere Bauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten ": {},
+ "Anzahlungen auf Grundst\u00fccke und grundst\u00fccksgleiche Rechte ohne Bauten": {},
+ "Anzahlungen auf Wohnbauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten": {},
+ "Anzahlungen auf Wohnbauten auf fremden Grundst\u00fccken ": {},
+ "Anzahlungen auf andere Anlagen- Betriebs und Gesch\u00e4ftsausstattung": {},
+ "Anzahlungen auf technische Anlagen und Maschinen": {},
+ "Gesch\u00e4fts- Fabrik- und andere Bauten im Bau auf eingenen Grundst\u00fccken": {},
+ "Gesch\u00e4fts- Fabrik- und andere Bauten im Bau auf fremden Grundst\u00fccken": {},
+ "Technische Anlagen und Maschinen im Bau ": {},
+ "Wohnbauten im Bau": {}
+ }
+ },
+ "Grundst\u00fccke- grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken": {
+ "Grundst\u00fccke- grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken": {
+ "Andere Bauten": {},
+ "Au\u00dfenanlagen": {},
+ "Au\u00dfenanlagen ": {},
+ "Au\u00dfenanlagen f\u00fcr Gesch\u00e4fts- Fabrik- und andere Bauten ": {},
+ "Bauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten": {},
+ "Bauten auf fremden Grundst\u00fccken": {},
+ "Einrichtungen f\u00fcr Gesch\u00e4fts-Fabrik und andere Bauten": {},
+ "Einrichtungen f\u00fcr Wohnbauten": {},
+ "Fabrikbauten": {},
+ "Garagen": {},
+ "Geb\u00e4udeteile des h\u00e4uslischen Arbeitszimmers": {},
+ "Gesch\u00e4ftsbauten": {},
+ "Grundst\u00fccke mit Substanzverzehr": {},
+ "Grundst\u00fccke und grundst\u00fccksgleiche Rechte ohne Bauten": {},
+ "Grundst\u00fccksanteil des h\u00e4uslichen Arbeitszimmers": {},
+ "Grundst\u00fccksgleiche Rechte (Erbbaurecht- Dauerwohnrecht)": {},
+ "Grundst\u00fcckswerte eigener bebauter Grundst\u00fccke": {},
+ "Hof- und Wegebefestigungen": {},
+ "Unbebaute Grundst\u00fccke": {},
+ "Wohnbauten": {}
+ }
+ },
+ "Technische Anlagen und Maschinen": {
+ "Technische Anlagen und Maschinen": {
+ "Betriebsvorrichtungen": {},
+ "Maschinen": {},
+ "Maschinen gebundene Werkzeuge": {},
+ "Technische Anlagen ": {}
+ }
+ }
+ }
+ },
+ "Umlaufverm\u00f6gen": {
+ "Abgrenzungsposten": {
+ "Abgrenzung latenter Steuern": {
+ "Abgrenzung aktive latente Steuern ": {}
+ },
+ "Rechnungsabgrenzungsposten": {
+ "Aktive Rechnungsabgrenzung": {
+ "Als Aufwand ber\u00fccksichtigte Umstazsteuer auf Anzahlungen": {},
+ "Als Aufwand ber\u00fccksichtigte Z\u00f6lle und Verbrauchsteuern auf Vorr\u00e4te": {},
+ "Damnum/Disagio": {}
+ }
+ }
+ },
+ "Forderungen und sonstige Verm\u00f6gensgegenst\u00e4nde": {
+ "Eingeforderte Nachsch\u00fcsse": {
+ "Eingeforderte Nachsch\u00fcsse (gegenkonto 2929)": {}
+ },
+ "Eingeforderte- noch ausstehende Kapitaleinlagen": {
+ "Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Forderungen- nicht eingeforderte ausstehende Einlagen s. Konto 2910)": {}
+ },
+ "Forderungen aus Lieferungen und Leistungen H-Saldo": {
+ "Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr": {},
+ "Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr": {},
+ "Gegenkonto zu sonstigen Verm\u00f6gensgegenst\u00e4nden bei Buchungen \u00fcber Debitorenkonto": {},
+ "Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit bis zu 1 Jahr": {},
+ "Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit von mehr als 1 Jahr": {}
+ },
+ "Forderungen aus Lieferungen und Leistungen H-Saldo oder sonstige Verbindlichkeiten S-Saldo": {
+ "Gegenkonto 1221-1229- 1240-1245- 1250-1257- 1270-1279- 1290-1297 bei Aufteilung Debitorenkonto": {}
+ },
+ "Forderungen aus Lieferungen und Leistungen oder sonstige Verbindlichkeiten": {
+ "Forderungen aus Lieferungen und Leistungen ": {
+ "Forderungen aus Dienstleistungen": {
+ "account_type": "Receivable"
+ },
+ "Forderungen aus Lieferungen und Leistungen nach Durchschnittss\u00e4tzen gem\u00e4\u00df \u00a724 UStG (E\u00fcR)": {
+ "account_type": "Receivable"
+ },
+ "Forderungen aus Lieferungen und Leistungen ohne Kontokorent": {},
+ "Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit bis 1 Jahr": {},
+ "Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit gr\u00f6\u00dfer 1 Jahr.": {},
+ "Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers (E\u00fcR)": {
+ "account_type": "Receivable"
+ },
+ "Forderungen aus Lieferungen und Leistungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)": {
+ "account_type": "Receivable"
+ },
+ "Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen (E\u00fcR)": {
+ "account_type": "Receivable"
+ },
+ "Forderungen nach \u00a711 Abs. 1 Satz 2 EStG f\u00fcr \u00a7 4/3 EStG": {
+ "account_type": "Receivable"
+ },
+ "Gegenkonto 1215-1218 bei Aufteilung der Forderungen nach Steuers\u00e4tzen (E\u00fcR)": {
+ "account_type": "Receivable"
+ },
+ "Wechsel aus Lieferungen und Leistungen": {},
+ "Wechsel aus Lieferungen und Leistungen Restlaufzeit bis 1 Jahr": {},
+ "Wechsel aus Lieferungen und Leistungen Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {},
+ "Wechsel aus Lieferungen und Leistungen- bundesbankf\u00e4hig.": {},
+ "Zweifelhafte Forderungen": {},
+ "Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr": {},
+ "Zweifelhafte Forderungen - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {}
+ },
+ "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter": {
+ "account_type": "Receivable"
+ },
+ "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr": {},
+ "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {}
+ },
+ "Forderungen geg. Untern.- m. d. e. Beteiligungsverh\u00e4ltnis besteht od. Verbindl. gegen Untern. - mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
+ "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
+ "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": {},
+ "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr": {},
+ "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {},
+ "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht- bundesbankf\u00e4hig": {},
+ "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
+ "account_type": "Receivable"
+ },
+ "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr": {},
+ "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {},
+ "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr": {},
+ "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {}
+ }
+ },
+ "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht H-Saldo": {
+ "Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": {},
+ "Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": {}
+ },
+ "Forderungen gegen verbundene Unternehmen H-Saldo": {
+ "Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen verbundene Unternehmen": {},
+ "Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen verbundene Unternehmen": {}
+ },
+ "Forderungen gegen verbundene Unternehmen oder Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen": {
+ "Forderungen gegen verbundene Unternehmen ": {
+ "Besitzwechsel gegen verbundene Unternehmen": {},
+ "Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr": {},
+ "Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit gr\u00f6\u00dfer Jahr": {},
+ "Besitzwechsel gegen verbundene Unternehmen- bundesbankf\u00e4hig": {},
+ "Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen": {
+ "account_type": "Receivable"
+ },
+ "Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit bis 1 Jahr": {},
+ "Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {},
+ "Forderungen gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr. ": {},
+ "Forderungen gegen verbundene Unternehmen - Restlaufzeit gr\u00f6\u00dfer 1 Jahr. ": {}
+ }
+ },
+ "Sonstige Verbindlichkeiten S-Saldo": {
+ "Verrechnungskonto erhaltene Anzahlungen bei Buchungen \u00fcber Debitorenkonto": {}
+ },
+ "Sonstige Verm\u00f6gensgegenst\u00e4nde": {
+ "Agenturwarenabrechnung": {},
+ "Anspr\u00fcche aus R\u00fcckdeckungsversicherungen": {},
+ "Forderungen an das Finanzamt aus abgef\u00fchrtem Bauabzugsbetrag": {},
+ "Forderungen aus einrichteten Verbrauchsteuern": {},
+ "Genossenschaftsanteile zum kurzfristigen Verbleib": {},
+ "GmbH-Anteile zum kurzfristigen Verbleib": {},
+ "K\u00f6rperschaftsteuerguthaben nach \u00a7 37 KStG - Restlaufzeit bis 1 Jahr": {},
+ "K\u00f6rperschaftsteuerguthaben nach \u00a7 37 KStG - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {},
+ "K\u00f6rperschaftsteuerr\u00fcckforderung": {},
+ "Sonstige Verm\u00f6gensgegenst\u00e4nde": {
+ "Darlehen": {},
+ "Darlehen - Restlaufzeit bis 1 jahr": {},
+ "Darlehen - Restlaufzeit gr\u00f6\u00dfer 1 jahr": {},
+ "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder": {},
+ "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit bis 1 Jahr": {},
+ "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {},
+ "Forderungen gegen Gesellschafter": {},
+ "Forderungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr": {},
+ "Forderungen gegen Gesellschafter - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {},
+ "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung": {},
+ "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit bis 1 Jahr": {},
+ "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {},
+ "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer": {},
+ "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer - Restlaufzeit bis 1 Jahr": {},
+ "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {},
+ "Kautionen ": {},
+ "Kautionen - Restlaufzeit bis 1 Jahr": {},
+ "Kautionen - Restlaufzeit gr\u00f6\u00dfer 1 Jar": {},
+ "Sonstige Verm\u00f6gensgegenst\u00e4nde - Restlaufzeit bis 1 Jahr": {},
+ "Sonstige Verm\u00f6gensgegenst\u00e4nde - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {}
+ },
+ "Steuererstattungsanspruch gegen\u00fcber andere EG-L\u00e4ndern": {},
+ "Steuer\u00fcberzahlungen": {},
+ "Umsatzsteuerforderung": {},
+ "Umsatzsteuerforderungen Vorjahr": {},
+ "Umsatzsteuerforderungen fr\u00fchere Jahre": {}
+ },
+ "Sonstige Verm\u00f6gensgegenst\u00e4nde oder sonstige Verbindlichkeiten": {
+ "Abziehbare Vorsteuer": {},
+ "Abziehbare Vorsteuer 16%": {},
+ "Abziehbare Vorsteuer 19%": {},
+ "Abziehbare Vorsteuer 7%": {},
+ "Abziehbare Vorsteuer aus der Auslagerung von Gegenst\u00e4nden aus einem Unsatzsteuerlager": {},
+ "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb": {},
+ "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 16%": {},
+ "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19%": {},
+ "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Ust-Identifikationsnummer": {},
+ "Abziehbare Vorsteuer nach \u00a7 13b UStG ": {},
+ "Abziehbare Vorsteuer nach \u00a7 13b UStG 16%": {},
+ "Abziehbare Vorsteuer nach \u00a7 13b UStG 19%": {},
+ "Aufl\u00f6sung Vorsteuer aus Vorjahr \u00a7 4/3 EStG": {},
+ "Aufzuteilende Vorsteuer": {},
+ "Aufzuteilende Vorsteuer 16%": {},
+ "Aufzuteilende Vorsteuer 19%": {},
+ "Aufzuteilende Vorsteuer 7%": {},
+ "Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb": {},
+ "Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb 19%": {},
+ "Aufzuteilende Vorsteuer nach \u00a7\u00a7 13a/13b UStG": {},
+ "Aufzuteilende Vorsteuer nach \u00a7\u00a7 13a/13b UStG 16%": {},
+ "Aufzuteilende Vorsteuer nach \u00a7\u00a7 13a/13b UStG 19%": {},
+ "Bezahlte Einfuhrumsatzsteuer": {},
+ "Durchlaufende Posten": {},
+ "Fremdgeld": {},
+ "Gegenkonto Vorsteuer \u00a7 4/3 EStG": {},
+ "Gegenkonto f\u00fcr Vorsteuer nach Durchschnittss\u00e4tzen f\u00fcr \u00a7 4 Abs. 3 EStG": {},
+ "Geldtransit": {},
+ "Nachtr\u00e4glich abziehbare Vorsteuer- \u00a7 15a Abs. 1 UStG- bewegliche Wirtschaftsg\u00fcter": {},
+ "Nachtr\u00e4glich abziehbare Vorsteuer- \u00a7 15a Abs. 2 UStG": {},
+ "Nat\u00fcrlich abziehbare Vorsteuer- \u00a7 15a Abs. 1 UStG- unbewegliche Wirtschaftsg\u00fcter": {},
+ "Umsatzsteuerforderungen laufendes Jahr": {},
+ "Verrechnungskonto Gewinnermittlung \u00a7 4/3 EStG- ergebniswirksam": {},
+ "Verrechnungskonto Gewinnermittlung \u00a7 4/3 EStG- nicht ergebniswirksam": {},
+ "Verrechnungskonto Ist-Versteuerung": {},
+ "Vorsteuer aus Investitionen \u00a7 4/3 EStG": {},
+ "Vorsteuer im Folgejahr abziehbar": {},
+ "Vorsteuer nach allgemeinen Durchschnittss\u00e4tzen UStVA Kz. 63": {},
+ "Wirtschaftsg\u00fcter des Umlaufverm\u00f6gens gem\u00e4\u00df \u00a74 Abs. 3 Satz 4 EStG": {},
+ "Zur\u00fcckzahlende Vorsteuer- \u00a7 15a Abs. 1 UStG- unbewegliche Wirtschaftsg\u00fcter": {},
+ "Zur\u00fcckzuzahlende Vorsteuer- \u00a7 15a Abs. 1 UStG- bewegliche Wirtschaftsg\u00fcter": {},
+ "Zur\u00fcckzuzahlende Vorsteuer- \u00a7 15a Abs. 2 UStG": {},
+ "\u00fcberleitungskonto Kostenstellen": {}
+ }
+ },
+ "Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks": {
+ "Kassenbestand - Bundesbankguthaben - Guthaben b. Kreditinstit. u. Schecks o. Verbindlichk. geg. Kreditinstituten": {
+ "Bank": {},
+ "Bank 1": {},
+ "Bank 2": {},
+ "Bank 3": {},
+ "Bank 4": {},
+ "Bank 5": {},
+ "Bundesbankguthaben": {},
+ "Finanzmittelanlagen im Rahmen der Kurzfristigen Finanzdisposition": {},
+ "LZB-Guthaben": {},
+ "Postbank": {},
+ "Postbank 1": {},
+ "Postbank 2": {},
+ "Postbank 3": {},
+ "Verbindlichkeiten gegen\u00fcber Kreditinstituten (nicht im Finanzmittelfonds enthalten)": {}
+ },
+ "Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks": {
+ "Kasse ": {
+ "Nebenkasse 1": {},
+ "Nebenkasse 2": {}
+ },
+ "Schecks": {}
+ }
+ },
+ "Vorr\u00e4te": {
+ "Erhaltene Anzahlungen auf Bestellungen": {
+ "Erhaltene Anzahlungen auf Bestellungen (": {}
+ },
+ "Fertige Erzeugnisse und Waren": {
+ "* Lager Bestand Zwischenkonto": {},
+ "* Lager Bestandswert Korrektur": {},
+ "* Lager Differenzkorrektur Gewinn / Verlust": {},
+ "* Lager Differenzkorrektur Marktwert": {},
+ "Fertige Erzeugnisse (Bestand)": {},
+ "Fertige Erzeugnisse und Waren (Bestand)": {},
+ "Waren (Bestand)": {}
+ },
+ "Geleistete Anzahlungen ": {
+ "Geleistete Anzahlungen auf Vorr\u00e4te": {
+ "Geleistete Anzahlungen 15% Vorsteuer": {},
+ "Geleistete Anzahlungen 16% Vorsteuer": {},
+ "Geleistete Anzahlungen 19% Vorsteuer": {},
+ "Geleistete Anzahlungen 7% Vorsteuer": {}
+ }
+ },
+ "In Arbeit befindliche Auftr\u00e4ge ": {
+ "In Arbeit befindliche Auftr\u00e4ge ": {}
+ },
+ "In Ausf\u00fchrung befindliche Bauauftr\u00e4ge": {
+ "In Ausf\u00fchrung befindliche Bauauftr\u00e4ge": {}
+ },
+ "Roh- Hilfs- und Betriebsstoffe": {
+ "Roh- Hilfs- und Betriebsstoffe (Bestand)": {}
+ },
+ "Unfertige Erzeugnisse- unfertige Leistungen": {
+ "Unfertige Erzeugnisse": {},
+ "Unfertige Erzeugnisse- unfertige Leistungen (Bestand)": {},
+ "Unfertige Leistungen": {}
+ }
+ },
+ "Wertpapiere": {
+ "Anteile an verbundenen Unternehmen": {
+ "Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft": {},
+ "Anteile an verbundenen Unternehmen (Umlaufverm\u00f6gen)": {}
+ },
+ "Eigene Anteile ": {
+ "Eigene Anteile ": {}
+ },
+ "Sonstige Wertpapiere": {
+ "Sonstige Wertpapiere": {
+ "Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2": {},
+ "Finanzwechsel": {},
+ "Wertpapieranlagen im Rahmen der Kurzfristigen Finanzdisposition ": {}
+ }
+ }
+ }
+ }
+ },
+ "Bilanz - Passiva": {
+ "Eigenkapital": {
+ "Gewinnr\u00fccklagen": {
+ "Andere Gewinnr\u00fccklagen": {
+ "Andere Gewinnr\u00fccklagen ": {
+ "Eigenkapitalanteil von Wertaufholungen": {}
+ }
+ },
+ "Gesetzliche R\u00fccklagen": {
+ "Gesetzliche R\u00fccklagen": {}
+ },
+ "R\u00fccklage f\u00fcr Eigene Anteile": {
+ "R\u00fccklage f\u00fcr Eigene Anteile": {}
+ },
+ "Satzungsm\u00e4\u00dfige R\u00fccklagen": {
+ "Satzungsm\u00e4\u00dfige R\u00fccklagen": {}
+ }
+ },
+ "Gewinnvortrag / Verlustvortrag vor Verwendung": {
+ "Gewinnvortrag / Verlustvortrag": {
+ "Gewinnvortrag vor Verwendung": {},
+ "Verlustvortrag vor Verwendung": {}
+ },
+ "Vortrag auf neue Rechnung ": {
+ "Vortrag auf neue Rechnung (Bilanz)": {}
+ }
+ },
+ "Gezeichnetes Kapital": {
+ "Gezeichnetes Kapital": {
+ "Gezeichnetes Kapital": {}
+ },
+ "Nicht eingeforderte ausstehende Einlagen": {
+ "Ausstehende Einlagen auf das gezeichnete Kapital- nicht eingefordert (Passivausweis- von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konto 1298)": {}
+ }
+ },
+ "Kapital Teilhaber": {
+ "(zur freien Verf\u00fcgung )": {},
+ "Gesellschafter-Darlehen": {},
+ "Kommandit-Kapital": {},
+ "Verlustausgleichskonto": {}
+ },
+ "Kapital Vollhafter / Einzelunternehmer": {
+ "(zur freien Verf\u00fcgung )": {},
+ "Festkapital": {},
+ "Gesellschafter-Darlehen": {},
+ "Variables Kapital": {}
+ },
+ "Kapitalr\u00fccklage": {
+ "Kapitalr\u00fccklage": {
+ "Kapitalr\u00fccklage": {
+ "Andere Zuzahlungen in das Eigenkapital ": {},
+ "Eingefordertes Nachschusskapital (Gegenkonto 1299)": {},
+ "Kapitalr\u00fccklage durch Ausgabe von Anteilen \u00fcber Nennbetrag": {},
+ "Kapitalr\u00fccklage durch Ausgabe von Schuldverschreibungen f\u00fcr Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen": {},
+ "Kapitalr\u00fccklage durch Zuzahlungen gegen Gew\u00e4hrung eines Vorzugs f\u00fcr Anteile": {}
+ }
+ }
+ },
+ "Privat Teilhafter": {
+ "Ausgew\u00f6hnliche Belastungen": {},
+ "Grundst\u00fccksaufwand": {},
+ "Grundst\u00fccksertrag": {},
+ "Privateinlagen": {},
+ "Privatentnahmen allgemein": {},
+ "Privatsteuern": {},
+ "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig": {},
+ "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig ": {},
+ "Unentgeltliche Wertabgaben": {},
+ "Zuwendungen- Spenden": {}
+ },
+ "Privat Vollhafter/ Einzelunternehmer": {
+ "Ausgew\u00f6hnliche Belastungen": {},
+ "Grundst\u00fccksaufwand": {},
+ "Grundst\u00fccksaufwand (Umsatzsteuerschl\u00fcssel m\u00f6glich)": {},
+ "Grundst\u00fccksertrag": {},
+ "Grundst\u00fccksertrag ( Umsatzsteuerschl\u00fcssel m\u00f6glich)": {},
+ "Privateinlagen": {},
+ "Privatentnahmen allgemein": {},
+ "Privatsteuern": {},
+ "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig": {},
+ "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig ": {},
+ "Unentgeltliche Wertabgaben": {},
+ "Zuwendungen- Spenden": {}
+ },
+ "Sonderposten mit R\u00fccklageanteil": {
+ "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro": {
+ "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro": {}
+ },
+ "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen": {
+ "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen": {}
+ },
+ "Sonderposten mit R\u00fccklageanteil": {
+ "Sonderposten mit R\u00fccklageanteil f\u00fcr F\u00f6rderung nach \u00a7 3 ZonenRFG / \u00a74-6 F\u00f6rdergebietsG": {},
+ "Sonderposten mit R\u00fccklageanteil nach Abschnitt 35 EStG": {},
+ "Sonderposten mit R\u00fccklageanteil nach \u00a7 1 EntwLStG": {},
+ "Sonderposten mit R\u00fccklageanteil nach \u00a7 14 BerlinFG": {},
+ "Sonderposten mit R\u00fccklageanteil nach \u00a7 4d EStG": {},
+ "Sonderposten mit R\u00fccklageanteil nach \u00a7 52 Abs. 16 EStG": {},
+ "Sonderposten mit R\u00fccklageanteil nach \u00a7 6b EStG": {},
+ "Sonderposten mit R\u00fccklageanteil nach \u00a7 6d EStG": {},
+ "Sonderposten mit R\u00fccklageanteil nach \u00a7 79 EStDV": {},
+ "Sonderposten mit R\u00fccklageanteil nach \u00a7 7d EStG": {},
+ "Sonderposten mit R\u00fccklageanteil nach \u00a7 7g Abs. 1 EStG": {},
+ "Sonderposten mit R\u00fccklageanteil nach \u00a7 7g Abs. 3 u. 7 EStG": {},
+ "Sonderposten mit R\u00fccklageanteil nach \u00a7 80 EStDV": {},
+ "Sonderposten mit R\u00fccklageanteil nach \u00a7 82a EStDV": {},
+ "Sonderposten mit R\u00fccklageanteil nach \u00a7 82d EStDV": {},
+ "Sonderposten mit R\u00fccklageanteil nach \u00a7 82e EStDV": {},
+ "Sonderposten mit R\u00fccklageanteil steuerfreie R\u00fccklagen": {},
+ "Sonderposten mit R\u00fccklageanteil- Sonderabschreibung": {}
+ }
+ }
+ },
+ "Fremdkapital": {
+ "Rechnungsabgrenzungsposten": {
+ "Rechnungsabgrenzungsposten": {
+ "Passive Rechnungsabgrenzung": {}
+ },
+ "Sonstige Passiva oder sontige Aktiva": {
+ "Abgrenzungen zur unterj\u00e4hrigen Kostenverrechnung f\u00fcr BWA": {}
+ }
+ },
+ "R\u00fcckstellungen ": {
+ "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen": {
+ "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen": {
+ "Pensionsr\u00fcckstellungen": {},
+ "R\u00fcckstellungen f\u00fcr Pensions\u00e4hnliche Verpflichtungen": {}
+ }
+ },
+ "Sonstige R\u00fcckstellungen": {
+ "Sonstige R\u00fcckstellungen": {
+ "Aufwandsr\u00fcckstellungen gem\u00e4\u00df \u00a7 249 Abs. 2 HGB": {},
+ "R\u00fcckstellungen f\u00fcr Abraum- und Abfallbeseitigung": {},
+ "R\u00fcckstellungen f\u00fcr Abschluss- und Pr\u00fcfungskosten": {},
+ "R\u00fcckstellungen f\u00fcr Gew\u00e4hrleistungen (Gegenkonto 6790)": {},
+ "R\u00fcckstellungen f\u00fcr Personelkosten": {},
+ "R\u00fcckstellungen f\u00fcr Umweltschutz": {},
+ "R\u00fcckstellungen f\u00fcr drohende Verluste aus schwebenden Gesch\u00e4ften": {},
+ "R\u00fcckstellungen f\u00fcr unterlassene Aufwendungenn f\u00fcr Instandhaltung- Nachholung in den ersten drei Monaten": {},
+ "R\u00fcckstellungen f\u00fcr unterlassene Aufwendungenn f\u00fcr Instandhaltung- Nachholung innerhalb des 4. bis 12. Monats": {},
+ "R\u00fcckstellungen zur Erf\u00fcllung der Aufbewahrungspflichten": {}
+ }
+ },
+ "Steuerr\u00fcckstellungen": {
+ "Steuerr\u00fcckstellungen": {
+ "Gewerbesteuerr\u00fcckstellung": {},
+ "K\u00f6rperschaftsteuerr\u00fcckstellung": {},
+ "R\u00fcckstellung f\u00fcr latente Steuern ": {}
+ }
+ }
+ },
+ "Verbindlichkeiten ": {
+ "Anleihen": {
+ "Anleihen- nicht konvertibel": {
+ "Anleihen- konvertibel": {},
+ "Anleihen- konvertibel Restlaufzeit 1 bis 5 Jahre": {},
+ "Anleihen- konvertibel Restlaufzeit bis 1 Jahr": {},
+ "Anleihen- konvertibel Restlaufzeit gr\u00f6\u00dfer 5 Jahr": {},
+ "Anleihen- nicht konvertibel Restlaufzeit 1 bis 5 Jahre": {},
+ "Anleihen- nicht konvertibel Restlaufzeit bis 1 Jahr": {},
+ "Anleihen- nicht konvertibel Restlaufzeit gr\u00f6\u00dfer 5 Jahre ": {}
+ }
+ },
+ "Erhaltene Anzahlungen auf Bestellungen": {
+ "Erhaltene Anzahlungen auf Bestellungen": {
+ "Erhaltene Anzahlungen 15% USt": {},
+ "Erhaltene Anzahlungen 16% USt": {},
+ "Erhaltene Anzahlungen 7% USt": {},
+ "Erhaltene Anzahlungen Restlaufzeit 1 bis 5 Jahre": {},
+ "Erhaltene Anzahlungen Restlaufzeit bis 1 Jahr": {},
+ "Erhaltene Anzahlungen Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {},
+ "Erhaltene- versteuerte Anzahlungen 19% Ust (Verbindlichkeiten)": {}
+ }
+ },
+ "Sonstige Verbindlichkeiten ": {
+ "Sonstige Verbindlichkeiten": {
+ "(frei- in Bilanz kein Restlaufzeit vermerkt)": {},
+ "Agenturwarenabrechnungen": {},
+ "Darlehen": {},
+ "Darlehen - Restlaufzeit 1 bis 5 jahre": {},
+ "Darlehen - Restlaufzeit bis 1 jahr": {},
+ "Darlehen - Restlaufzeit gr\u00f6\u00dfer 5 jahre": {},
+ "Darlehen atypisch stiller Gesellschaftler ": {},
+ "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre": {},
+ "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr": {},
+ "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {},
+ "Darlehen typisch stiller Gesellschaftler": {},
+ "Darlehen typisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre": {},
+ "Darlehen typisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr": {},
+ "Darlehen typisch stiller Gesellschaftler - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {},
+ "Erhaltene Kautionen": {},
+ "Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre": {},
+ "Erhaltene Kautionen - Restlaufzeit bis 1 Jahr": {},
+ "Erhaltene Kautionen - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {},
+ "Gegenkonto 3500-3569 bei Aufteilung der Konten 3570-3598": {},
+ "Kreditkartenabrechnung": {},
+ "Partiarische Darlehen": {},
+ "Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre": {},
+ "Partiarische Darlehen - Restlaufzeit bis 1 Jahr": {},
+ "Partiarische Darlehen - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {},
+ "Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre": {},
+ "Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr": {},
+ "Sonstige Verbindlichkeiten - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {},
+ "Sonstige Verbindlichkeiten z.B. nach \u00a7 11 Abs. 2 Satz 2 EStG f\u00fcr \u00a7 4/3 EStG": {},
+ "Verbindlichkeiten gegen\u00fcber Gesellschaftern ": {},
+ "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre": {},
+ "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit bis 1 Jahr": {},
+ "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {},
+ "Verbindlichkeiten gegen\u00fcber Gesellschaftern f\u00fcr offene Aussch\u00fcttungen": {}
+ },
+ "Steuerzahlungen an andere EG-L\u00e4nder": {},
+ "Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen": {},
+ "Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen/Werlieferungen": {},
+ "Verbindlichkeiten an das Finanzamt aus abzuf\u00fchrendem Bauabzugsbetrag": {},
+ "Verbindlichkeiten aus Betriebssteuern und -abgaben": {},
+ "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit 1 bis 5 Jahre": {},
+ "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit bis 1 Jahr": {},
+ "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {},
+ "Verbindlichkeiten aus Einbehaltungen (KapESt und Solz auf KapESt)": {},
+ "Verbindlichkeiten aus Lohn und Gehalt": {},
+ "Verbindlichkeiten aus Verm\u00f6gensbildung ": {},
+ "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit 1 bis 5 Jahre": {},
+ "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit bis 1 Jahr": {},
+ "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {},
+ "Verbindlichkeiten f\u00fcr Einbehaltungen von Arbeitnehmern": {},
+ "Verbindlichkeiten f\u00fcr Verbrauchsteuern": {},
+ "Verbindlichkeiten im Rahmen der sozialen Sicherheit": {},
+ "Verbindlichkeiten im Rahmen der sozialen Sicherheit (f\u00fcr \u00a7 4/3 EStG)": {},
+ "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre": {},
+ "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr": {},
+ "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {},
+ "Voraussichtliche Beitragsschuld gegen\u00fcber den Sozialversicherungstr\u00e4gern": {}
+ },
+ "Sonstige Verm\u00f6gensgegenst\u00e4nde H-Saldo": {
+ "Verrechnungskonto geleistete Anzahlungen bei Buchung \u00fcber Kreditorenkonto": {}
+ },
+ "Sonstige Verm\u00f6gensgegenst\u00e4nde oder sonstige Verbindlichkeiten": {
+ "Einfuhrumsatzsteuer aufgeschoben bis": {},
+ "Gewinnverf\u00fcgungskonto stille Gesellschafter": {},
+ "In Rechnung unrichtig oder unberechtigt ausgewiesene Steuerbetr\u00e4ge- UStVA Kz. 69": {},
+ "Lohn- und Gehaltsverrechnungskonto": {
+ "Lohn- und Gehaltsverrechnung \u00a7 11 Abs. 2 EStG f\u00fcr \u00a7 a Abs. 3 EStG": {}
+ },
+ "Nachsteuer- UStVA Kz. 65": {},
+ "Sonstige Verrechnungskonten (Interimskonto)": {},
+ "Umsatzsteuer": {},
+ "Umsatzsteuer 16%": {},
+ "Umsatzsteuer 19%": {},
+ "Umsatzsteuer 7%": {},
+ "Umsatzsteuer Vorjahr": {},
+ "Umsatzsteuer aus der Auslagerung von Gegenst\u00e4nden aus einem Umsatzsteuerlager": {},
+ "Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen": {},
+ "Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen 19%": {},
+ "Umsatzsteuer aus innergemeinschaftlichem Erwerb ": {},
+ "Umsatzsteuer aus innergemeinschaftlichem Erwerb 16%": {},
+ "Umsatzsteuer aus innergemeinschaftlichem Erwerb 19%": {},
+ "Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug": {},
+ "Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer": {},
+ "Umsatzsteuer fr\u00fchere Jahre": {},
+ "Umsatzsteuer laufendes Jahr": {},
+ "Umsatzsteuer nach \u00a713b UStG": {},
+ "Umsatzsteuer nach \u00a713b UStG 16%": {},
+ "Umsatzsteuer nach \u00a713b UStG 19%": {},
+ "Umsatzsteuer- Vorauszahlungen": {},
+ "Umsatzsteuer- Vorauszahlungen 1/11": {},
+ "Verbindlichkeiten aus Lohn- und Kirchensteuer": {}
+ },
+ "Steuerr\u00fcckstellungen oder sonstige Verm\u00f6gensgegenst\u00e4nde ": {
+ "Umsatzsteuer nicht f\u00e4llig": {},
+ "Umsatzsteuer nicht f\u00e4llig 16%": {},
+ "Umsatzsteuer nicht f\u00e4llig 19%": {},
+ "Umsatzsteuer nicht f\u00e4llig 7%": {},
+ "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen": {},
+ "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen 16%": {},
+ "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen 19%": {}
+ },
+ "Verbindlichkeiten aus Lieferungen und Leistungen S-Saldo oder sonstige Verm\u00f6gensgegenst\u00e4nde H-Saldo": {
+ "Gegenkonto 3335-3348- 3420-3449- 3470-3499 bei Aufteilung Kreditorenkonto": {}
+ },
+ "Verbindlichkeiten aus Lieferungen und Leistungen oder sonstige Verm\u00f6gensgegenst\u00e4nde": {
+ "Verbindlichkeiten aus Lieferungen und Leistungen ": {
+ "Gegenkonto 3305-3307 bei Aufteilung der Verbindlichkeiten nach Steuers\u00e4tzen (E\u00fcR)": {},
+ "Lieferanten Verbindlichkeiten Dienstleistungen": {
+ "account_type": "Payable"
+ },
+ "Verbindlichkeiten aus Lieferungen und Leistungen f\u00fcr Investitionen f\u00fcr \u00a7 4/3 EStG": {
+ "account_type": "Payable"
+ },
+ "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern ": {
+ "account_type": "Payable"
+ },
+ "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit 1 bis 5 Jahre": {},
+ "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit bis 1 Jahr": {},
+ "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {},
+ "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent ": {},
+ "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit 1 bis 5 Jahre": {},
+ "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit bis 1 Jahr": {},
+ "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {},
+ "Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer (E\u00fcR)": {
+ "account_type": "Payable"
+ },
+ "Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)": {
+ "account_type": "Payable"
+ },
+ "Verbindlichkeiten aus Lieferungen und Leistungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)": {
+ "account_type": "Payable"
+ }
+ }
+ },
+ "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel": {
+ "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel": {
+ "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit 1 bis 5 Jahre": {},
+ "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit bis 1 Jahr": {},
+ "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}
+ }
+ },
+ "Verbindlichkeiten gegen\u00fcber Kreditinstituten ": {
+ "Gegenkonto 3159-3209 bei Aufteilung der Konten 3210-3248": {}
+ },
+ "Verbindlichkeiten gegen\u00fcber Kreditinstituten oder Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks": {
+ "Verbindlichkeiten gegen\u00fcber Kreditinstituten ": {
+ "(frei- in Bilanz kein Restlaufzeit vermerkt)": {},
+ "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit 1 bis 5 Jahre": {},
+ "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit bis 1 Jahr": {},
+ "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {},
+ "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen": {},
+ "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit 1 bis 5 Jahre": {},
+ "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit bis 1 Jahr": {},
+ "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}
+ }
+ },
+ "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht oder Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
+ "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht ": {
+ "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
+ "account_type": "Payable"
+ },
+ "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit 1 bis 5 Jahre": {},
+ "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr": {},
+ "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {},
+ "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit 1 bis 5 Jahre": {},
+ "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit bis 1 Jahr": {},
+ "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}
+ }
+ },
+ "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen oder Forderungen gegen verbundene Unternehmen": {
+ "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen": {
+ "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen": {
+ "account_type": "Payable"
+ },
+ "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre": {},
+ "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit bis 1 Jahr": {},
+ "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {},
+ "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre": {},
+ "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit bis 1 Jahr": {},
+ "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}
+ }
+ }
+ }
+ }
+ },
+ "Vortrags- Kapital- und Statistische Konten": {
+ "Aufgliederung der R\u00fcckstellungen": {
+ "Gegenkonto zu Konto 9260 - 9268": {},
+ "Kurzfristige R\u00fcckstellungen": {},
+ "Langfristige R\u00fcckstellungen- au\u00dfer Pensionen": {},
+ "Mittelfristige R\u00fcckstellungen": {}
+ },
+ "Ausgleichsposten f\u00fcr aktivierte eigene Anteile und Bilanzierungshilfen": {
+ "Ausgleichsposten f\u00fcr aktivierte Bilanzierungshilfen": {},
+ "Ausgleichsposten f\u00fcr aktivierte eigene Anteile ": {}
+ },
+ "Eigenkapitalersetzende Gesellschafterdarlehen ": {
+ "Eigenkapitalersetzende Gesellschafterdarlehen ": {},
+ "Gegenkonto zu 9250 und 9255": {},
+ "Ungesicherte Gesellschafterdarlehen mit Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}
+ },
+ "Einzahlungsverpflichtungen im Bereich der Forderungen": {
+ "Einzahlungsverpflichtungen Kommanditisten": {},
+ "Einzahlungsverpflichtungen pers\u00f6nlich haftender Gesellschafter": {}
+ },
+ "Kapital Personenhandelsgesellschaft Teilhafter": {
+ "Gesellschafter-Darlehen": {},
+ "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen": {}
+ },
+ "Kapital Personenhandelsgesellschaft Vollhafter": {
+ "Gesellschafter-Darlehen": {},
+ "Verlust-/ Vortragskonto": {},
+ "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen": {}
+ },
+ "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen": {
+ "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten": {},
+ "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter": {}
+ },
+ "Passive Rechnungsabgrenzung": {
+ "Baukostenzusch\u00fcsse": {},
+ "Forderungen aus Sachanlagenverk\u00e4ufen bei sonstigen Verm\u00f6gensgegenst\u00e4nden": {},
+ "Forderungen aus Verk\u00e4ufen immaterielle Verm\u00f6gensgegenst\u00e4nde bei sonstigen Verm\u00f6gensgegenst\u00e4nden": {},
+ "Forderungen aus Verk\u00e4ufen von Finanzanlagen bei sonstigen Verm\u00f6gensgegenst\u00e4nden": {},
+ "Gegenkonto zu Konten 9230- 9238": {},
+ "Gegenkonto zu Konto 9240-43": {},
+ "Gegenkonto zu Konto 9245-47": {},
+ "Investitionsverbindlichkeiten aus K\u00e4ufen von Finanzanlagen bei Leistungsverbindlichkeiten": {},
+ "Investitionsverbindlichkeiten aus K\u00e4ufen von immateriellen Verm\u00f6gensgegenst\u00e4nden bei Leistungsverbindlichkeiten": {},
+ "Investitionsverbindlichkeiten aus Sachanlagenk\u00e4ufen bei Leistungsverbindlichkeiten": {},
+ "Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten": {},
+ "Investitionszulagen ": {},
+ "Investitionszusch\u00fcsse ": {}
+ },
+ "Privat Teilhafter (f\u00fcr Verrechnung Gesellschafterdarlehen mit Eigenkapitalcharakter- Konto 9840-9849)": {
+ "Au\u00dfergew\u00f6hnliche Belastungen": {},
+ "Grundst\u00fccksaufwand": {},
+ "Grundst\u00fccksertrag": {},
+ "Privateinlagen": {},
+ "Privatentnahmen allgemein": {},
+ "Privatsteuern": {},
+ "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig": {},
+ "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig": {},
+ "Unentgeltliche Wertabgaben": {},
+ "Zuwendungen- Spenden": {}
+ },
+ "Statistische Konten f\u00fcr 4 Abs. 3 EStG": {
+ "Einlagen stiller Gesellschafter": {
+ "Einlagen stiller Gesellschafter": {}
+ },
+ "Gegenkonto zu 9287 und 9288": {},
+ "Gegenkonto zu 9290": {},
+ "Gegenkonto zu 9292": {},
+ "Mahngeb\u00fchren bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG": {},
+ "Statistisches Konto Fremdgeld": {},
+ "Statistisches Konto steuerfreie Auslagen": {},
+ "Steuerrechtlicher Ausgleichsposten": {
+ "Steuerrechtlicher Ausgleichsposten": {}
+ },
+ "Zinsen bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG": {}
+ },
+ "Statistische Konten f\u00fcr Betriebswirtschaftliche Auswertungen (BWA)": {
+ "Anzahl Kreditkunden aufgelaufen": {},
+ "Anzahl Kreditkunden monatlich": {},
+ "Anzahl Rechnungen": {},
+ "Anzahl der Barkunden": {},
+ "Auftragsbestand": {},
+ "Auftragseingang im Gesch\u00e4ftsjahr": {},
+ "Besch\u00e4ftigte Personen": {},
+ "Erweiterungsinvestitionen": {},
+ "Gegenkonto f\u00fcr statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118": {},
+ "Gegenkonto zu Konten 9120- 9135-9140": {},
+ "Gesch\u00e4ftsraum m2": {},
+ "Unbezahlte Personen": {},
+ "Verkaufskr\u00e4fte": {},
+ "Verkaufsraum m2": {},
+ "Verkaufstage": {}
+ },
+ "Statistische Konten f\u00fcr Gewinnzuschlag": {
+ "Statistische Konten f\u00fcr den Gewinnzuschlag nach \u00a7\u00a7 6b- 6c und 7g EStG (Haben-Buchung)": {},
+ "Statistische Konten f\u00fcr den Gewinnzuschlag- Gegenkonto zu 9890": {}
+ },
+ "Statistische Konten f\u00fcr den GuV-Ausweis in \"Gutschrift bzw. Belastung auf Verbindlichkeitskonten\" bei den Zuordnungstabellen f\u00fcr PersHG nach KapCoRiLiG": {
+ "Anteil f\u00fcr Verbindlichkeitskonten": {},
+ "Verrechnungskonto f\u00fcr Anteil Verbindlichkeitskonten": {}
+ },
+ "Statistische Konten f\u00fcr den Kennziffernteil der Bilanz": {
+ "Besch\u00e4ftigte Personen": {},
+ "Gegenkonto zu 9200": {},
+ "Gegenkonto zu 9210": {},
+ "Produktive L\u00f6hne": {}
+ },
+ "Statistische Konten f\u00fcr die Kapitalkontenentwicklung": {
+ "Anteil f\u00fcr Konto 9840-49 Teilhafter": {},
+ "Anteil f\u00fcr Konto Teilhafter 0080 ": {},
+ "Anteil f\u00fcr Konto Teilhafter 0081": {},
+ "Anteil f\u00fcr Konto Teilhafter 0082": {},
+ "Anteil f\u00fcr Konto Teilhafter 0083": {},
+ "Anteil f\u00fcr Konto Teilhafter 0084": {},
+ "Anteil f\u00fcr Konto Teilhafter 0085": {},
+ "Anteil f\u00fcr Konto Teilhafter 0086": {},
+ "Anteil f\u00fcr Konto Teilhafter 0087": {},
+ "Anteil f\u00fcr Konto Teilhafter 0088": {},
+ "Anteil f\u00fcr Konto Teilhafter 0089": {},
+ "Anteil f\u00fcr Konto Teilhafter 2050": {},
+ "Anteil f\u00fcr Konto Teilhafter 2051": {},
+ "Anteil f\u00fcr Konto Teilhafter 2052": {},
+ "Anteil f\u00fcr Konto Teilhafter 2053": {},
+ "Anteil f\u00fcr Konto Teilhafter 2054": {},
+ "Anteil f\u00fcr Konto Teilhafter 2055": {},
+ "Anteil f\u00fcr Konto Teilhafter 2056": {},
+ "Anteil f\u00fcr Konto Teilhafter 2057": {},
+ "Anteil f\u00fcr Konto Teilhafter 2058": {},
+ "Anteil f\u00fcr Konto Teilhafter 2059": {},
+ "Anteil f\u00fcr Konto Teilhafter 2060": {},
+ "Anteil f\u00fcr Konto Teilhafter 2061": {},
+ "Anteil f\u00fcr Konto Teilhafter 2062": {},
+ "Anteil f\u00fcr Konto Teilhafter 2063": {},
+ "Anteil f\u00fcr Konto Teilhafter 2064": {},
+ "Anteil f\u00fcr Konto Teilhafter 2065": {},
+ "Anteil f\u00fcr Konto Teilhafter 2066": {},
+ "Anteil f\u00fcr Konto Teilhafter 2067": {},
+ "Anteil f\u00fcr Konto Teilhafter 2068": {},
+ "Anteil f\u00fcr Konto Teilhafter 2069": {},
+ "Anteil f\u00fcr Konto Teilhafter 2070 ": {},
+ "Anteil f\u00fcr Konto Teilhafter 2071": {},
+ "Anteil f\u00fcr Konto Teilhafter 2072": {},
+ "Anteil f\u00fcr Konto Teilhafter 2073": {},
+ "Anteil f\u00fcr Konto Teilhafter 2074": {},
+ "Anteil f\u00fcr Konto Teilhafter 2075": {},
+ "Anteil f\u00fcr Konto Teilhafter 2076": {},
+ "Anteil f\u00fcr Konto Teilhafter 2077": {},
+ "Anteil f\u00fcr Konto Teilhafter 2078": {},
+ "Anteil f\u00fcr Konto Teilhafter 2079": {},
+ "Anteil f\u00fcr Konto Vollhafter 0060": {},
+ "Anteil f\u00fcr Konto Vollhafter 0061": {},
+ "Anteil f\u00fcr Konto Vollhafter 0062": {},
+ "Anteil f\u00fcr Konto Vollhafter 0063": {},
+ "Anteil f\u00fcr Konto Vollhafter 0064": {},
+ "Anteil f\u00fcr Konto Vollhafter 0065": {},
+ "Anteil f\u00fcr Konto Vollhafter 0066": {},
+ "Anteil f\u00fcr Konto Vollhafter 0067": {},
+ "Anteil f\u00fcr Konto Vollhafter 0068": {},
+ "Anteil f\u00fcr Konto Vollhafter 0069": {},
+ "Anteil f\u00fcr Konto Vollhafter 2000": {},
+ "Anteil f\u00fcr Konto Vollhafter 2001": {},
+ "Anteil f\u00fcr Konto Vollhafter 2002": {},
+ "Anteil f\u00fcr Konto Vollhafter 2003": {},
+ "Anteil f\u00fcr Konto Vollhafter 2004": {},
+ "Anteil f\u00fcr Konto Vollhafter 2005": {},
+ "Anteil f\u00fcr Konto Vollhafter 2006": {},
+ "Anteil f\u00fcr Konto Vollhafter 2007": {},
+ "Anteil f\u00fcr Konto Vollhafter 2008": {},
+ "Anteil f\u00fcr Konto Vollhafter 2009": {},
+ "Anteil f\u00fcr Konto Vollhafter 2010": {},
+ "Anteil f\u00fcr Konto Vollhafter 2011": {},
+ "Anteil f\u00fcr Konto Vollhafter 2012": {},
+ "Anteil f\u00fcr Konto Vollhafter 2013": {},
+ "Anteil f\u00fcr Konto Vollhafter 2014": {},
+ "Anteil f\u00fcr Konto Vollhafter 2015": {},
+ "Anteil f\u00fcr Konto Vollhafter 2016": {},
+ "Anteil f\u00fcr Konto Vollhafter 2017": {},
+ "Anteil f\u00fcr Konto Vollhafter 2018": {},
+ "Anteil f\u00fcr Konto Vollhafter 2019": {},
+ "Anteil f\u00fcr Konto Vollhafter 2020": {},
+ "Anteil f\u00fcr Konto Vollhafter 2021": {},
+ "Anteil f\u00fcr Konto Vollhafter 2022": {},
+ "Anteil f\u00fcr Konto Vollhafter 2023": {},
+ "Anteil f\u00fcr Konto Vollhafter 2024": {},
+ "Anteil f\u00fcr Konto Vollhafter 2025": {},
+ "Anteil f\u00fcr Konto Vollhafter 2026": {},
+ "Anteil f\u00fcr Konto Vollhafter 2027": {},
+ "Anteil f\u00fcr Konto Vollhafter 2028": {},
+ "Anteil f\u00fcr Konto Vollhafter 2029": {},
+ "Anteil f\u00fcr Konto Vollhafter 9810": {},
+ "Anteil f\u00fcr Konto Vollhafter 9811": {},
+ "Anteil f\u00fcr Konto Vollhafter 9812": {},
+ "Anteil f\u00fcr Konto Vollhafter 9813": {},
+ "Anteil f\u00fcr Konto Vollhafter 9814": {},
+ "Anteil f\u00fcr Konto Vollhafter 9815": {},
+ "Anteil f\u00fcr Konto Vollhafter 9816": {},
+ "Anteil f\u00fcr Konto Vollhafter 9817": {},
+ "Anteil f\u00fcr Konto Vollhafter 9818": {},
+ "Anteil f\u00fcr Konto Vollhafter 9819": {},
+ "Anteil f\u00fcr Konto Vollhafter 9820 ": {},
+ "Anteil f\u00fcr Konto Vollhafter 9821": {},
+ "Anteil f\u00fcr Konto Vollhafter 9822": {},
+ "Anteil f\u00fcr Konto Vollhafter 9823": {},
+ "Anteil f\u00fcr Konto Vollhafter 9824": {},
+ "Anteil f\u00fcr Konto Vollhafter 9825": {},
+ "Anteil f\u00fcr Konto Vollhafter 9826": {},
+ "Anteil f\u00fcr Konto Vollhafter 9827": {},
+ "Anteil f\u00fcr Konto Vollhafter 9828": {},
+ "Anteil f\u00fcr Konto Vollhafter 9829": {},
+ "Darlehensverzinsung Teillhafter": {},
+ "Darlehensverzinsung Vollhafter": {},
+ "Gebrauchs\u00fcberlassung Teillhafter": {},
+ "Gebrauchs\u00fcberlassung Vollhafter": {},
+ "L\u00f6sch- und Korrekturschl\u00fcssel": {},
+ "Name des Gesellschafters Teillhafter": {},
+ "Name des Gesellschafters Vollhafter": {},
+ "Restanteil Teillhafter": {},
+ "Restanteil Vollhafter": {},
+ "Sonstige Verg\u00fctungen Teillhafter": {},
+ "Sonstige Verg\u00fctungen Vollhafter": {},
+ "Tantieme Teillhafter": {},
+ "Tantieme Vollhafter": {},
+ "T\u00e4tigkeitsverg\u00fctung Teillhafter": {},
+ "T\u00e4tigkeitsverg\u00fctung Vollhafter": {}
+ },
+ "Statistische Konten f\u00fcr die im Anhang anzugebenden sonstigen finanziellen Verpflichtungen": {
+ "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB": {},
+ "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB gegen\u00fcber verbundenen Unternehmen": {},
+ "Gegenkonto zu 9281-9284": {},
+ "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen": {},
+ "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen": {}
+ },
+ "Statistische Konten f\u00fcr in der Bilanz auszuweisende Haftungsverh\u00e4ltnisse": {
+ "Gegenkonto zu 9271 - 9279 (Soll-Buchung)": {},
+ "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten": {},
+ "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen": {},
+ "Verbindlichkeiten aus B\u00fcrgschaften- Wechsel- und Scheckb\u00fcrgschaften": {},
+ "Verbindlichkeiten aus B\u00fcrgschaften- Wechsel- und Scheckb\u00fcrgschaften gegen\u00fcber verbundenen Unternehmen": {},
+ "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen": {},
+ "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen": {},
+ "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln": {},
+ "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln gegen\u00fcber verbundenen Unternehmen": {},
+ "Verpflichtungen aus Treuhandverm\u00f6gen": {}
+ },
+ "Statistische Konten zu \u00a7 4 (4a) EStG": {
+ "Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG": {},
+ "Gegenkonto zur Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG (Haben)": {},
+ "Gegenkonto zur Minderung der Entnahmen \u00a74 (4a) EStG": {},
+ "Minderung der Entnahmen \u00a74 (4a) EStG (Haben)": {}
+ },
+ "Statistische Konten zur informativen Angabe des gezeichneten Kapitals in anderer W\u00e4hrung": {
+ "Gezeichnetes Kapital in DM": {
+ "Gezeichnetes Kapital in DM (Art. 42 Abs. 3 S. 1 EGHGB)": {}
+ },
+ "Gezeichnetes Kapital in Euro": {
+ "Gegenkonto zu 9220-9221": {},
+ "Gezeichnetes Kapital in Euro (Art. 42 Abs. 3 S. 2 EGHGB)": {}
+ }
+ },
+ "Statistische konten f\u00fcr Kinderbetreuungskosten": {
+ "Gegenkonto zu 9918 (Haben)": {},
+ "Kinderbetreuungskosten (wie Betriebsausgaben steuerlich anzusetzender Betrag)": {}
+ },
+ "Steueraufwand der Gesellschafter": {
+ "Gegenkonto zu 9887": {},
+ "Steueraufwand der Gesellschafter ": {}
+ },
+ "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen": {
+ "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten": {},
+ "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter": {}
+ },
+ "Vorsteuer-/Umsatzsteuerkonten zur Korrektur der Forderungen/ Verbindlichkeiten (E\u00fcR)": {
+ "Gegenkonto 9893-9894 f\u00fcr die Aufteilung der Umsatzsteuersatz (E\u00fcR)": {},
+ "Gegenkonto 9896-9897 f\u00fcr die Aufteilung der Vorsteuer (E\u00fcR)": {},
+ "SO Commitment": {},
+ "Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)": {},
+ "Umsatzsteuer in den Forderungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)": {},
+ "Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz (E\u00fcR)": {},
+ "Vorsteuer in den Verbindlichkeiten zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)": {}
+ },
+ "Vortragskonten": {
+ "Offene Posten aus 1990": {},
+ "Offene Posten aus 1991": {},
+ "Offene Posten aus 1992": {},
+ "Offene Posten aus 1993": {},
+ "Offene Posten aus 1994": {},
+ "Offene Posten aus 1995": {},
+ "Offene Posten aus 1996": {},
+ "Offene Posten aus 1997": {},
+ "Offene Posten aus 1998": {},
+ "Offene Posten aus 1999": {},
+ "Offene Posten aus 2000": {},
+ "Offene Posten aus 2001": {},
+ "Offene Posten aus 2002": {},
+ "Offene Posten aus 2003": {},
+ "Offene Posten aus 2004": {},
+ "Offene Posten aus 2005": {},
+ "Offene Posten aus 2006": {},
+ "Offene Posten aus 2007": {},
+ "Offene Posten aus 2008": {},
+ "Offene Posten aus 2009": {},
+ "Saldenvortr\u00e4ge": {},
+ "Saldenvortr\u00e4ge Debitoren": {},
+ "Saldenvortr\u00e4ge Kreditoren": {},
+ "Saldenvortr\u00e4ge- Sachkonten": {},
+ "Summenvortragskonto": {}
+ }
+ }
+ },
+ "Gewinn u. Verlust": {
+ "Gewinn u. Verlust - Aufwendungen": {
+ "Betriebliche Aufwendungen": {
+ "Abschreibungen a. Verm\u00f6gensgeg. d. Umlaufverm\u00f6gens- soweit diese die in der Kapitalgesellschaft \u00fcblichen Abschreibungen \u00fcberschreiten": {
+ "Abschreibungen a. Verm\u00f6gensgeg. d. Umlaufverm\u00f6gens- soweit diese die in der Kapitalgesellschaft \u00fcblichen Abschreibungen \u00fcberschreiten": {
+ "Abschreibungen auf Umlaufverm\u00f6gen- steuerrechtlich bedingt (soweit un\u00fcblich hoch)": {},
+ "Abschreibungen auf Verm\u00f6gensgegenst\u00e4nde des Umlaufverm\u00f6gens (soweit un\u00fcblich hoch)": {},
+ "Forderungsverluste (soweit un\u00fcblich hoch)": {},
+ "Forderungsverluste 15% USt (soweit un\u00fcblich hoch)": {},
+ "Forderungsverluste 16% USt (soweit un\u00fcblich hoch)": {},
+ "Forderungsverluste 19% USt (soweit un\u00fcblich hoch)": {},
+ "Forderungsverluste 7% USt (soweit un\u00fcblich hoch)": {},
+ "Vorwegnahme k\u00fcnftiger Wertschwankungen im Umlaufverm\u00f6gen (soweit un\u00fcblich hoch)": {}
+ }
+ },
+ "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde des Anlageverm\u00f6gens und Sachanlagen sowie auf aktivierte Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs": {
+ "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde des Anlageverm\u00f6gens und Sachanlagen sowie auf aktivierte Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs": {
+ "Abschreibungen auf Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs": {},
+ "Abschreibungen auf Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro": {},
+ "Abschreibungen auf Geb\u00e4ude": {},
+ "Abschreibungen auf Geb\u00e4udeteil des h\u00e4uslischen Arbeitszimmers": {},
+ "Abschreibungen auf Kfz": {},
+ "Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Geb\u00e4ude)": {},
+ "Abschreibungen auf Sachanlagen auf Grund steuerlicher Sondervorschriften ": {},
+ "Abschreibungen auf aktivierte- geringwertige Wirtschaftsg\u00fcter": {},
+ "Abschreibungen auf den Gesch\u00e4fts- oder Firmenwert": {},
+ "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde": {},
+ "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung der Geb\u00e4ude": {},
+ "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung des Kfz": {},
+ "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsg\u00fcter": {},
+ "Au\u00dferplanma\u00dfige Abschreibungen auf aktivierte- geringwertige Wirtschaftsg\u00fcter": {},
+ "Au\u00dferplanm\u00e4\u00dfige Abschreibungen auf Sachanlagen": {},
+ "Au\u00dferplanm\u00e4\u00dfige Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde": {},
+ "Kaufleasing": {},
+ "Sofortabschreibungen geringwertiger Wirtschaftsg\u00fcter": {},
+ "Sonderabschreibungen nach \u00a7 7g Abs. 1 u. 2 EStG (f\u00fcr Kfz)": {},
+ "Sonderabschreibungen nach \u00a7 7g Abs. 1 u. 2 EStG (ohne Kfz)": {}
+ }
+ },
+ "Kalkulatorische Kosten": {
+ "Sonstige betriebliche Aufwendungen": {
+ "Kalkulatorische Abschreibungen": {},
+ "Kalkulatorische Miete/Pacht": {},
+ "Kalkulatorische Wagnisse": {},
+ "Kalkulatorische Zinsen": {},
+ "Kalkulatorischer Lohn f\u00fcr unentgeltliche Mitarbeiter": {},
+ "Kalkulatorischer Unternehmerlohn": {},
+ "Verrechnete kalkulatorische Abschreibungen": {},
+ "Verrechnete kalkulatorische Miete/Pacht": {},
+ "Verrechnete kalkulatorische Wagnisse": {},
+ "Verrechnete kalkulatorische Zinsen": {},
+ "Verrechneter kalkulatorischer Lohn f\u00fcr unentgeltliche Mitarbeiter": {},
+ "Verrechneter kalkulatorischer Unternehmerlohn": {}
+ }
+ },
+ "Kosten bei Anwendung des Umsatzkostenverfahrens": {
+ "Sonstige betriebliche Aufwendungen": {
+ "Gegenkonto 6990-6998": {},
+ "Herstellungskosten": {},
+ "Vertriebskosten": {},
+ "Verwaltungskosten": {}
+ }
+ },
+ "Personalaufwand": {
+ "L\u00f6hne und Geh\u00e4lter": {
+ "Aushilfsl\u00f6hne": {},
+ "Bedienungsgelder": {},
+ "Ehegattengehalt": {},
+ "Fahrkostenerstattung Wohnung/Arbeitsst\u00e4tte": {},
+ "Freiwillige soziale Aufwendungen- lohnsteuerpflichtig": {},
+ "Geh\u00e4lter": {},
+ "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter ": {},
+ "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter der GmbH-Gesellschafter": {},
+ "Krankengeldzusch\u00fcsse": {},
+ "L\u00f6hne ": {},
+ "L\u00f6hne und Geh\u00e4lter": {},
+ "Pauschale Steuer auf sonstige Bez\u00fcge (z.B. Fahrkosten Zusch\u00fcsse)": {},
+ "Pauschale Steuer f\u00fcr Aushilfen": {},
+ "Tantiemen": {},
+ "Verg\u00fctungen an angestellte Mitunternehmer \u00a7 15 EStG": {},
+ "Verm\u00f6genswirksame Leistungen": {},
+ "Zusch\u00fcsse der Agenturen f\u00fcr Arbeit (Haben)": {}
+ },
+ "Soziale Abgaben und Aufwendungen f\u00fcr Altersversorgung und f\u00fcr Unterst\u00fctzung": {
+ "Soziale Abgaben und Aufwendungen f\u00fcr Altersversorgung und f\u00fcr Unterst\u00fctzung": {
+ "Aufwendungen f\u00fcr Altersversorgung": {},
+ "Aufwendungen f\u00fcr Altersversorgung f\u00fcr Mitunternehmer \u00a7 15 EStG": {},
+ "Aufwendungen f\u00fcr Unterst\u00fctzung": {},
+ "Beitr\u00e4ge zur Berufsgenossenschaft": {},
+ "Freiwillige soziale Aufwendungen- lohnsteuerfrei": {},
+ "Gesetzliche soziale Aufwendungen": {},
+ "Gesetzliche soziale Aufwendungen f\u00fcr Mitunternehmer \u00a7 15 EStG": {},
+ "Pauschale Steuer auf sonstige Bez\u00fcge (z.B. Direktversicherungen)": {},
+ "Sonstige soziale Abgaben": {},
+ "Versorgungskassen": {}
+ }
+ }
+ },
+ "Sonstige betriebliche Aufwendungen": {
+ "Sonstige betriebliche Aufwendungen": {
+ "Abgaben f\u00fcr betrieblich genutzten Grundbesitz": {},
+ "Abgang von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens 100% / 50% nicht abzugsf\u00e4hig (inlandische Kap. Ges.) nach \u00a7 4 Abs. 3 Satz 4 EStG": {},
+ "Abgang von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens nach \u00a7 4 Abs. 3 Satz 4 EStG": {},
+ "Abschluss- und Pr\u00fcfungskosten": {},
+ "Abschreibung auf Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapieren des UV (\u00fcbliche H\u00f6he)": {},
+ "Abschreibung auf Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapieren des UV- steuerlich bedingt (\u00fcbliche H\u00f6he)": {},
+ "Abziehbare Aufsichtsratsverg\u00fctungen": {},
+ "Anlagenabg\u00e4nge Finanzanlagen (Restbuchwert bei Buchverlust)": {},
+ "Anlagenabg\u00e4nge Finanzanlagen 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)(Restbuchwert bei Buchverlust)": {},
+ "Anlagenabg\u00e4nge Sachanlagen (Restbuchwert bei Buchverlust)": {},
+ "Anlagenabg\u00e4nge immaterielle Verm\u00f6gensgegenst\u00e4nde (Restbuchwert bei Buchverlust)": {},
+ "Aufmerksamkeiten": {},
+ "Aufwand f\u00fcr Gew\u00e4hrleistung": {},
+ "Aufwendungen aus Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inlandische Kap. Ges.)": {},
+ "Aufwendungen aus Bewertung Finanzmittelfonds": {},
+ "Aufwendungen aus Kursdifferenzen": {},
+ "Aufwendungen aus der Ver\u00e4u\u00dferung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)": {},
+ "Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten R\u00fcckstellungen": {},
+ "Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten Verbindlichkeiten": {},
+ "Aufwendungen f\u00fcr Abraum- und Abfallbeseitigung": {},
+ "Aufwendungen f\u00fcr ein h\u00e4usliches Arbeitszimmer (abziehbarer Anteil)": {},
+ "Aufwendungen f\u00fcr ein h\u00e4usliches Arbeitszimmer (nicht abziehbarer Anteil)": {},
+ "Ausgangsfrachten": {},
+ "Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes": {},
+ "Beitr\u00e4ge ": {},
+ "Bewirtungskosten": {},
+ "Buchf\u00fchrungskosten": {},
+ "B\u00fcrobedarf": {},
+ "Einstellungen in Sonderposten mit R\u00fccklageanteil (Ansparabschreibungen)": {},
+ "Einstellungen in Sonderposten mit R\u00fccklageanteil (Existenzgr\u00fcnderr\u00fccklage)": {},
+ "Einstellungen in Sonderposten mit R\u00fccklageanteil (Sonderabschreibungen)": {},
+ "Einstellungen in Sonderposten mit R\u00fccklageanteil (Steuerfreie R\u00fccklagen)": {},
+ "Einstellungen in Sonderposten mit R\u00fccklageanteil (\u00a7 52 Abs. 16 EStG)": {},
+ "Einstellungen in die Einzelwertberichtigung zu Forderungen": {},
+ "Einstellungen in die Pauschalwertberichtigung zu Forderungen": {},
+ "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen (bei Buchverlust)": {},
+ "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchverlust)": {},
+ "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen (bei Buchverlust)": {},
+ "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 16% USt (bei Buchverlust)": {},
+ "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 19% USt (bei Buchverlust)": {},
+ "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1a UStG (bei Buchverlust)": {},
+ "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1b UStG (bei Buchverlust)": {},
+ "Erl\u00f6se aus Verk\u00e4ufen immaterieller Verm\u00f6gensgegenst\u00e4nde (bei Buchverlust)": {},
+ "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (Haben)": {},
+ "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (abziehbarer Anteil)": {},
+ "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (nicht abziehbarer Anteil)": {},
+ "Fahrzeugkosten": {},
+ "Forderungsverluste (\u00fcbliche H\u00f6he)": {},
+ "Forderungsverluste 15% USt (\u00fcbliche H\u00f6he)": {},
+ "Forderungsverluste 16% USt (\u00fcbliche H\u00f6he)": {},
+ "Forderungsverluste 19% USt (\u00fcbliche H\u00f6he)": {},
+ "Forderungsverluste 7 % USt (\u00fcbliche H\u00f6he)": {},
+ "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 15% USt (\u00fcbliche H\u00f6he)": {},
+ "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 16% USt (\u00fcbliche H\u00f6he)": {},
+ "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 19% USt (\u00fcbliche H\u00f6he)": {},
+ "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt (\u00fcbliche H\u00f6he)": {},
+ "Forderungsverluste aus steuerfreien EG-Lieferungen (\u00fcbliche H\u00f6he)": {},
+ "Fortbildungskosten": {},
+ "Freiwillige Sozialleistungen": {},
+ "Fremdarbeiten (Vertrieb)": {},
+ "Fremdfahrzeugkosten": {},
+ "Fremdleistungen / Fremdarbeiten": {},
+ "Garagenmiete": {},
+ "Gas- Strom- Wasser": {},
+ "Geschenke abzugsf\u00e4hig": {},
+ "Geschenke ausschlie\u00dflich betrieblich genutzt": {},
+ "Geschenke nicht abzugsf\u00e4hig": {},
+ "Gewerbesteuerlich zu ber\u00fccksichtigende Miete f\u00fcr Einrichtungen \u00a7 8 GewStG": {},
+ "Gewerbesteuerlich zu ber\u00fccksichtigende Miete \u00a7 8 GewStG": {},
+ "Gewerbesteuerlich zu ber\u00fccksichtigende Pacht \u00a7 8 GewStG": {},
+ "Gewerbesteuerlich zu ber\u00fccksichtigendes Mietleasing \u00a7 8 GewStG": {},
+ "Grundst\u00fcckaufwendungen- betrieblich": {},
+ "Grundst\u00fcckaufwendungen- sonstige neutrale": {},
+ "Haftungsverg\u00fctung an Mitunternehmer \u00a7 15 EStG": {},
+ "Heizung": {},
+ "Instandhaltung betrieblicher R\u00e4ume": {},
+ "Kfz-Kosten f\u00fcr betrieblich genutzte zum Privatverm\u00f6gen geh\u00f6rende Kraftfahrzeuge": {},
+ "Kfz-Versicherungen": {},
+ "Kilometergelderstattung Arbeitnehmer": {},
+ "Kosten der Warenabgabe": {},
+ "Laufende Kfz-Betriebskosten": {},
+ "Leasingfahrzeugkosten": {},
+ "Mautgeb\u00fchren": {},
+ "Mietekosten": {},
+ "Mieten f\u00fcr Einrichtungen": {},
+ "Mietleasing": {},
+ "Nebenkosten des Geldverkehrs": {},
+ "Netto-Pr\u00e4mie f\u00fcr R\u00fcckdeckung k\u00fcnftiger Versorgungsleistungen": {},
+ "Nicht Abzugsf\u00e4hige Betriebsausgaben aus Werbe- und Repr\u00e4sentationskosten (nicht abziehbarer Anteil)": {},
+ "Nicht Abzugsf\u00e4hige Bewirtungskosten": {},
+ "Nicht abziehbare H\u00e4lfte der Aufsichtsratsverg\u00fctungen": {},
+ "Nicht abziehbare Vorsteuer": {},
+ "Nicht abziehbare Vorsteuer 16% ": {},
+ "Nicht abziehbare Vorsteuer 19% ": {},
+ "Nicht abziehbare Vorsteuer 7% ": {},
+ "Pacht": {},
+ "Periodenfremde Aufwendungen soweit nicht au\u00dferordentlich": {},
+ "Porto": {},
+ "Raumkosten": {},
+ "Rechts- und Beratungskosten": {},
+ "Reinigung": {},
+ "Reisekosten Arbeitnehmer": {},
+ "Reisekosten Arbeitnehmer (nicht abziehbarer Anteil)": {},
+ "Reisekosten Arbeitnehmer Fahrkosten": {},
+ "Reisekosten Arbeitnehmer Verpflegungsmehraufwand": {},
+ "Reisekosten Arbeitnehmer \u00fcbernachtungsaufwand": {},
+ "Reisekosten Unternehmer": {},
+ "Reisekosten Unternehmer (nicht abziehbarer anteil)": {},
+ "Reisekosten Unternehmer Fahrkosten": {},
+ "Reisekosten Unternehmer Verpflegungsmehraufwand": {},
+ "Reisekosten Unternehmer \u00fcbernachtungsaufwand": {},
+ "Reparaturen und Instandhaltung von Bauten": {},
+ "Reparaturen und Instandhaltung von Betriebs- und Gesch\u00e4ftsausstattung": {},
+ "Reparaturen und Instandhaltung von anderen Anlagen": {},
+ "Reparaturen und Instandhaltung von technischen Anlagen und Maschinen": {},
+ "Repr\u00e4sentationskosten": {},
+ "Sonstige Abgaben": {},
+ "Sonstige Aufwendungen betrieblich und Regelm\u00e4\u00dfig": {},
+ "Sonstige Aufwendungen betrieblich und regelm\u00e4\u00dfig": {},
+ "Sonstige Aufwendungen unregelm\u00e4\u00dfig": {},
+ "Sonstige Kfz-kosten": {},
+ "Sonstige Raumkosten": {},
+ "Sonstige Reparaturen und Instandhaltung ": {},
+ "Sonstige betriebliche Aufwendungen": {},
+ "Sonstige eingeschr\u00e4nkt abziehbare Betriebsausgaben (abziehbarer Anteil)": {},
+ "Sonstige eingeschr\u00e4nkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)": {},
+ "Sonstiger Betriebsbedarf": {},
+ "Steuerlich abzugsf\u00e4hige Versp\u00e4tungszuschl\u00e4ge und Zwangsgelder": {},
+ "Telefax und Internetkosten": {},
+ "Telefon": {},
+ "Transportversicherungen": {},
+ "Verg\u00fctungen an Mitunternehmer f\u00fcr die Pachtweise \u00fcberlassung ihrer Wirtschaftsg\u00fcter \u00a7 15 EStG": {},
+ "Verg\u00fctungen an Mitunternehmer f\u00fcr die mietweise \u00fcberlassung ihrer Wirtschaftsg\u00fcter \u00a7 15 EStG": {},
+ "Verg\u00fctungen an Mitunternehmer \u00a7 15 EStG": {},
+ "Verkaufsprovisionen": {},
+ "Verluste aus dem Abgang von Gegenst\u00e4nden des Anlageverm\u00f6gens": {},
+ "Verluste aus dem Abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens (au\u00dfer Vorr\u00e4te) 100% / 50% nicht anzugsf\u00e4hig (inlandische Kap. Ges.)": {},
+ "Verluste aus dem Abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4te": {},
+ "Verluste aus der Ver\u00e4u\u00dferung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)": {},
+ "Verpackungsmaterial": {},
+ "Versicherungen": {},
+ "Versicherungen f\u00fcr Geb\u00e4ude": {},
+ "Vorwegnahme k\u00fcnftiger Wertschwankungen im Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapiere": {},
+ "Wartungskosten f\u00fcr Hard- und Software": {},
+ "Werbekosten": {},
+ "Werkzeuge und Kleinger\u00e4te": {},
+ "Zeitschriften und B\u00fccher": {},
+ "Zuwendungen- Spenden an Stiftungen f\u00fcr Kirchliche- religi\u00f6se und gemeinn\u00fctzige Zwecke": {},
+ "Zuwendungen- Spenden an Stiftungen f\u00fcr gemeinn\u00fctzige Zwecke i. S. d. \u00a7 52 Abs. 2 Nr. 1-3 AO": {},
+ "Zuwendungen- Spenden an Stiftungen f\u00fcr gemeinn\u00fctzige Zwecke i. S. d. \u00a7 52 Abs. 2 Nr. 4 AO": {},
+ "Zuwendungen- Spenden an Stiftungen f\u00fcr wissenschaftliche- mitdt\u00e4tige- kulturelle Zwecke": {},
+ "Zuwendungen- Spenden an politische Parteien": {},
+ "Zuwendungen- Spenden f\u00fcr kirchliche- religi\u00f6se und gemeinn\u00fctzige Zwecke": {},
+ "Zuwendungen- Spenden f\u00fcr mildt\u00e4tige Zwecke": {},
+ "Zuwendungen- Spenden f\u00fcr wissenschaftliche und kulturelle Zwecke": {},
+ "Zuwendungen- Spenden- steuerlich nicht abziehbar": {},
+ "kfz-Reparaturen": {},
+ "steuerlich nicht abzugsf\u00e4hige Versp\u00e4tungszuschl\u00e4ge und Zwangsgelder": {}
+ }
+ }
+ },
+ "Weitere Aufwendungen": {
+ "Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufverm\u00f6gens": {
+ "Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufverm\u00f6gens": {
+ "Abschreibungen auf Finanzanlagen ": {},
+ "Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)": {},
+ "Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften": {},
+ "Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)": {},
+ "Abschreibungen auf Grund von Verlustanteilen an Mitunternehmerschaften \u00a7 8 GewStG": {},
+ "Abschreibungen auf Wertpapiere des Umlaufverm\u00f6gens": {},
+ "Abschreibungen auf Wertpapiere des Umlaufverm\u00f6gens 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)": {},
+ "Vorwegnahme k\u00fcnftiger Wertschwankungen bei Wertpapieren des Umlaufverm\u00f6gens": {}
+ }
+ },
+ "Aufwendungen aus Verlust\u00fcbernahme und auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags abgef\u00fchrte Gewinne": {
+ "Auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags abgef\u00fchrte Gewinne": {
+ "Abgef\u00fchrte Gewinnanteile an stille Gesellschafter \u00a7 8 GewStG": {},
+ "Abgef\u00fchrte Gewinne auf Grund einer Gewinngemeinschaft": {},
+ "Abgef\u00fchrte Gewinne auf Grund eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags": {}
+ },
+ "Aufwendungen aus Verlust\u00fcbernahme": {
+ "Aufwendungen aus Verlust\u00fcbernahme": {}
+ }
+ },
+ "Au\u00dferordentliche Aufwendungen": {
+ "Au\u00dferordentliche Aufwendungen": {
+ "Au\u00dferordentliche Aufwendungen": {},
+ "Au\u00dferordentliche Aufwendungen finanzwirksam": {},
+ "Au\u00dferordentliche Aufwendungen nicht finanzwirksam": {}
+ }
+ },
+ "Einstellung in Gewinnr\u00fccklagen ": {
+ "Aussch\u00fcttung": {
+ "Vorabaussch\u00fcttung": {}
+ },
+ "Einstellung in Gewinnr\u00fccklagen in andere Gewinnr\u00fccklagen ": {
+ "Einstellung in andere Gewinnr\u00fccklagen ": {}
+ },
+ "Einstellung in Gewinnr\u00fccklagen in die R\u00fccklage f\u00fcr eigene Anteile": {
+ "Einstellung in die R\u00fccklage f\u00fcr eigene Anteile": {}
+ },
+ "Einstellung in Gewinnr\u00fccklagen in die gesetzliche R\u00fccklage ": {
+ "Einstellung in die gesetzliche R\u00fccklage ": {}
+ },
+ "Einstellung in Gewinnr\u00fccklagen in satzungm\u00e4\u00dfige R\u00fccklage ": {
+ "Einstellung in satzungm\u00e4\u00dfige R\u00fccklage ": {}
+ },
+ "Sonstige betriebliche Aufwendungen": {
+ "(zu freien Verf\u00fcgung)": {}
+ },
+ "Sonstige betriebliche Ertr\u00e4ge oder sonstige betriebliche Aufwendungen": {
+ "Aufwendungen/Ertr\u00e4ge aus Umrechnungsdifferenzen": {}
+ },
+ "Vortrag auf neue Rechnung": {
+ "Vortrag auf neue Rechnung (GuV)": {}
+ }
+ },
+ "Steuern vom Einkommen und Ertrag": {
+ "Steuern vom Einkommen und Ertrag": {
+ "Anrechenbarer Solidarit\u00e4tszuschlag auf Kapitalertragsteuer 20%": {},
+ "Anrechenbarer Solidarit\u00e4tszuschlag auf Kapitalertragsteuer 25%": {},
+ "Anrechenbarer Solidarit\u00e4tszuschlag auf Zinsabschlagsteuer": {},
+ "Anzurechnende ausl\u00e4ndische Quellensteuer": {},
+ "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen f\u00fcr Steuern vom Einkommen und Ertrag": {},
+ "Gewerbesteuer ": {},
+ "Kapitalertragsteuer 20%": {},
+ "Kapitalertragsteuer 25%": {},
+ "K\u00f6rperschaftssteuer": {},
+ "K\u00f6rperschaftssteuer f\u00fcr Vorjahr": {},
+ "K\u00f6rperschaftssteuererstattung f\u00fcr Vorjahre nach \u00a737 KStG": {},
+ "K\u00f6rperschaftssteuererstattungen f\u00fcr Vorjahre": {},
+ "Solidarit\u00e4tszuschlag": {},
+ "Solidarit\u00e4tszuschlag f\u00fcr Vorjahre": {},
+ "Solidarit\u00e4tszuschlagerstattungen f\u00fcr Vorjahre": {},
+ "Steuererstattungen Vorjahre f\u00fcr Steuern vom Einkommen und Ertrag": {},
+ "Steuernachzahlungen Vorjahre f\u00fcr Steuern vom Einkommen und Ertrag": {},
+ "Zinsabschlagsteuer": {}
+ }
+ },
+ "Verlustvortrag": {
+ "Verlustvortrag nach Verwendung": {}
+ },
+ "Zinsen und \u00e4hnliche Aufwendungen": {
+ "Zinsen und \u00e4hnliche Aufwendungen": {
+ "Diskontaufwendungen": {},
+ "Diskontaufwendungen an verbundene Unternehmen": {},
+ "In Dauerschuldzinsen unqualifizierte Zinsen auf kurzfristige Verbindlichkeiten": {},
+ "Nicht abzugsf\u00e4hige Schuldzinsen gem\u00e4\u00df \u00a7 4 Abs. 4a EStG (Hinzurechnungsbetrag)": {},
+ "Renten und dauernde Lasten aus Gr\u00fcndung/Erwerb \u00a78 GewStG": {},
+ "Steuerlich abzugsf\u00e4hige- andere Nebenleistungen zu steuern ": {},
+ "Steuerlich nicht abzugsf\u00e4hige- andere Nebenleistungen zu steuern ": {},
+ "Zinsaufwendungen an Mitunternehmer f\u00fcr die Hingabe von Kapital \u00a7 15 EStG": {},
+ "Zinsaufwendungen f\u00fcr Geb\u00e4ude- die zum Betriebsverm\u00f6gen geh\u00f6ren": {},
+ "Zinsaufwendungen f\u00fcr kurzfristige Verbindlichkeiten": {},
+ "Zinsaufwendungen f\u00fcr kurzfristige Verbindlichkeiten an verbundene Unternehmen": {},
+ "Zinsaufwendungen f\u00fcr langfristige Verbindlichkeiten": {},
+ "Zinsaufwendungen f\u00fcr langfristige Verbindlichkeiten an verbundene Unternehmen": {},
+ "Zinsaufwendungen \u00a7\u00a7 233a AO betriebliche Steuern": {},
+ "Zinsaufwendungen \u00a7\u00a7 233a bis 237 AO Personensteuern": {},
+ "Zinsen und \u00e4hnliche Aufwendungen": {},
+ "Zinsen und \u00e4hnliche Aufwendungen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)": {},
+ "Zinsen und \u00e4hnliche Aufwendungen an verbundene Unternehmen": {},
+ "Zinsen und \u00e4hnliche Aufwendungen an verbundene Unternehmen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)": {},
+ "Zinsen zur Finanzierung des Anlageverm\u00f6gens": {},
+ "Zins\u00e4hnliche Aufwendungen": {},
+ "Zins\u00e4hnliche Aufwendungen an verbundene Unternehmen": {}
+ }
+ }
+ }
+ },
+ "Gewinn u. Verlust - Ertr\u00e4ge": {
+ "Betriebliche Ertr\u00e4ge": {
+ "Andere aktivierte Eigenleistungen": {
+ "Andere aktivierte Eigenleistungen": {
+ "Andere aktivierte Eigenleistungen": {}
+ }
+ },
+ "Erh\u00f6hung oder Verminderung des Bestands an fertigen und unfertige Erzeugnissen": {
+ "Erh\u00f6hung des Bestands an fertigen und unfertigen Erzeugnissen oder Verminderung des Bestands an fertigen und unfertigen Erzeugnissen": {
+ "Bestandsver\u00e4nderungen - fertige Erzeugnisse": {},
+ "Bestandsver\u00e4nderungen - unfertige Erzeugnisse": {},
+ "Bestandsver\u00e4nderungen - unfertige Leistungen": {}
+ },
+ "Erh\u00f6hung des Bestands in Arbeit befindlicher Auftr\u00e4ge oder Verminderung des Bestands in Arbeit befindlicher Auftr\u00e4ge": {
+ "Bestandsver\u00e4nderungen in Arbeit befindlicher Auftr\u00e4ge": {}
+ },
+ "Erh\u00f6hung des Bestands in Ausf\u00fchrung befindlicher Bauaftr\u00e4ge oder Verminderung des Bestands in Ausf\u00fchrung befindlicher Bauauftr\u00e4ge": {
+ "Bestandsver\u00e4nderungen in Ausf\u00fchrung befindliche Bauauftr\u00e4ge": {}
+ }
+ },
+ "Sonstige betriebliche Ertr\u00e4ge": {
+ "Sonstige betriebliche Ertr\u00e4ge": {
+ "Anlagenabg\u00e4nge Finanzanlagen (Restbuchwert bei Buchgewinn)": {},
+ "Anlagenabg\u00e4nge Finanzanlagen 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)(Restbuchwert bei Buchgewinn)": {},
+ "Anlagenabg\u00e4nge Sachanlagen (Restbuchwert bei Buchgewinn)": {},
+ "Anlagenabg\u00e4nge immaterielle Verm\u00f6gensgegenst\u00e4nde (Restbuchwert bei Buchgewinn)": {},
+ "Bank Bewertungsertrag": {},
+ "Bank Waehrungsverlust (Konto)": {},
+ "Erl. a. Verk. v. Wirtschaftsg. d. Umlaufv.- umsatzsteuerf. \u00a7 4 Nr. 8 ff UStG i. V. m. \u00a7 4 Abs. 3 Satz 4 EStG- 100%/50% steuerf.(inlandische Kap. Ges.)": {},
+ "Erl\u00f6se aus Verkauen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens 19% USt f\u00fcr \u00a7 4 Abs. 3 Satz 4 EStG": {},
+ "Erl\u00f6se aus Verkauen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens- umsatzsteuerfrei \u00a7 4 Nr. 8 ff UStG i. V. m. \u00a7 4 Abs. 3 Satz 4 EStG": {},
+ "Erl\u00f6se aus Verkauf immaterieller Verm\u00f6gensgegenst\u00e4nde (bei Buchgewinn)": {},
+ "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen (bei Buchgewinn)": {},
+ "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchgewinn)": {},
+ "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen (bei Buchgewinn)": {},
+ "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 16% USt (bei Buchgewinn)": {},
+ "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 19% USt (bei Buchgewinn)": {},
+ "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1a UStG (bei Buchgewinn)": {},
+ "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1b UStG (bei Buchgewinn)": {},
+ "Erl\u00f6se aus Verk\u00e4ufen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens nach \u00a7 4 Abs. 3 Satz 4 EStG": {},
+ "Ertraege a. Waehrungsumstellung auf Euro": {},
+ "Ertr\u00e4ge aus Bewertung Finanzmittelfonds": {},
+ "Ertr\u00e4ge aus Kursdifferenzen": {},
+ "Ertr\u00e4ge aus Zuschreibungen des Finanzanlageverm\u00f6gens": {},
+ "Ertr\u00e4ge aus Zuschreibungen des Finanzanlageverm\u00f6gens 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)": {},
+ "Ertr\u00e4ge aus Zuschreibungen des Sachanlageverm\u00f6gens": {},
+ "Ertr\u00e4ge aus Zuschreibungen des Umlaufverm\u00f6gens 100% / 50% steuerfrei (inlandische Kap. Ges.)": {},
+ "Ertr\u00e4ge aus Zuschreibungen des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4ten": {},
+ "Ertr\u00e4ge aus Zuschreibungen des anderen Anlageverm\u00f6gens 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)": {},
+ "Ertr\u00e4ge aus Zuschreibungen des immateriellen Anlageverm\u00f6gens": {},
+ "Ertr\u00e4ge aus abgeschriebenen Forderungen": {},
+ "Ertr\u00e4ge aus dem Abgang von Gegenst\u00e4nden des Anlageverm\u00f6gens": {},
+ "Ertr\u00e4ge aus dem abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens (au\u00dfer Vorr\u00e4te) 100% / 50%steuerfrei (inlandische Kap.Ges.)": {},
+ "Ertr\u00e4ge aus dem abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4te": {},
+ "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen": {},
+ "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Ansparabschreibungen)": {},
+ "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Existenzgr\u00fcnderr\u00fccklage)": {},
+ "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Sonderabschreibungen)": {},
+ "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (aus der W\u00e4hrungsumstellung auf den Euro)": {},
+ "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (steuerfreie R\u00fccklage)": {},
+ "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil nach \u00a7 52 Abs. 16 EStG": {},
+ "Ertr\u00e4ge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen": {},
+ "Ertr\u00e4ge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen": {},
+ "Ertr\u00e4ge aus der Ver\u00e4u\u00dferung vo Anteilen an Kapitalgesellschaften 100% / 50% steuerfrei (inlandische Kap. Ges.)": {},
+ "Ertr\u00e4ge aus der steuerlich niedrigeren Bewertung von R\u00fcckstellungen": {},
+ "Ertr\u00e4ge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten": {},
+ "Grundst\u00fccksertr\u00e4ge": {},
+ "Investitionszulagen (steuerfrei)": {},
+ "Investitionszusch\u00fcsse (steuerpflichtig)": {},
+ "Kassendifferenzen": {},
+ "Nicht realisierbare Waehrungsdifferenzen": {},
+ "Periodenfremde Ertr\u00e4ge (soweit nicht au\u00dferordentlich)": {},
+ "Produkt Rechnung Preisdifferenz": {},
+ "Realisierte Waehrungsdifferenzen": {},
+ "Rundungsdifferenzen": {},
+ "Sachbez\u00fcge 16% USt (Waren)": {},
+ "Sachbez\u00fcge 19% USt (Waren)": {},
+ "Sachbez\u00fcge 7% USt (Waren)": {},
+ "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig ": {},
+ "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig 16% USt": {},
+ "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig 19% USt ": {},
+ "Sonstige Ertr\u00e4ge betriebsfremd und regelm\u00e4\u00dfig": {},
+ "Sonstige Ertr\u00e4ge unregelm\u00dfig": {},
+ "Sonstige betriebliche Ertr\u00e4ge": {},
+ "Sonstige steuerfreie Betriebseinnahmen": {},
+ "Verrechnete sonstige Sachbez\u00fcge ": {},
+ "Verrechnete sonstige Sachbez\u00fcge (keine Waren)": {},
+ "Verrechnete sonstige Sachbez\u00fcge 16 % USt ( z.B. Kfz-Gestellung)": {},
+ "Verrechnete sonstige Sachbez\u00fcge 19 % USt ( z.B. Kfz-Gestellung)": {},
+ "Verrechnete sonstige Sachbez\u00fcge ohne Umsatzsteuer": {},
+ "Versicherungsentsch\u00e4digungen": {},
+ "Waehrungsdifferenz zum Kontenausgleich": {},
+ "steuerfreie Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil": {}
+ }
+ },
+ "Statistische Konten E\u00fcR": {
+ "Sonstige betriebliche Ertr\u00e4ge": {
+ "Unentgeltliche Erbringung einer sonstigen Leistung 7% USt": {},
+ "Unentgeltliche Erbringung einer sostigen Leistung 16% USt": {},
+ "Unentgeltliche Erbringung einer sostigen Leistung 19% USt": {},
+ "Unentgeltliche Erbringung einer sostigen Leistung ohne USt": {},
+ "Unentgeltliche Zuwendung von Gegenst\u00e4nden 16% USt": {},
+ "Unentgeltliche Zuwendung von Gegenst\u00e4nden 19% USt": {},
+ "Unentgeltliche Zuwendung von Gegenst\u00e4nden ohne USt": {},
+ "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt": {},
+ "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt (Kfz-Nutzung)": {},
+ "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt (Telefon-Nutzung)": {},
+ "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt": {},
+ "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt (Kfz-Nutzung)": {},
+ "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt (Telefon-Nutzung)": {},
+ "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 7% USt": {},
+ "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt": {},
+ "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt (Kfz-Nutzung)": {},
+ "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt (Telefon-Nutzung)": {}
+ },
+ "Umsatzerl\u00f6se": {
+ "Entnahme durch Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) ohne USt": {},
+ "Entnahme durch den Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 16% USt": {},
+ "Entnahme durch den Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 19% USt": {},
+ "Entnahme durh Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 7% USt": {},
+ "Entnahme von Gegens\u00e4nden ohne USt": {},
+ "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 16% USt": {},
+ "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 19% USt": {},
+ "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 7 % USt": {},
+ "Erl\u00f6sschm\u00e4lerung aus im anderen EG-lieferungen steuerpflichtigen Lieferungen": {},
+ "Erl\u00f6sschm\u00e4lerungen": {},
+ "Erl\u00f6sschm\u00e4lerungen 16 % USt": {},
+ "Erl\u00f6sschm\u00e4lerungen 19 % USt": {},
+ "Erl\u00f6sschm\u00e4lerungen 7 % USt": {},
+ "Erl\u00f6sschm\u00e4lerungen aus steuerfreien Ums\u00e4tzen \u00a7 4 Nr. 1a UStG": {},
+ "Erl\u00f6sschm\u00e4lerungen aus steuerfreien innergemeinschaftlichen Lieferungen": {},
+ "Gegenkonto 4580-4582 bei Aufteilung der Erl\u00f6se nach Steuers\u00e4tzen (E\u00fcR)": {},
+ "Gew\u00e4hrte Boni ": {},
+ "Gew\u00e4hrte Boni 16 % USt": {},
+ "Gew\u00e4hrte Boni 19 % USt": {},
+ "Gew\u00e4hrte Boni 7 % USt": {},
+ "Gew\u00e4hrte Rabatte": {},
+ "Gew\u00e4hrte Rabatte 16 % USt": {},
+ "Gew\u00e4hrte Rabatte 19 % USt": {},
+ "Gew\u00e4hrte Rabatte 7 % USt": {},
+ "Gew\u00e4hrte Skonti": {},
+ "Gew\u00e4hrte Skonti 16 % USt": {},
+ "Gew\u00e4hrte Skonti 19 % USt": {},
+ "Gew\u00e4hrte Skonti 7 % USt": {},
+ "Gew\u00e4hrte Skonti aus Leistungen- f\u00fcr die der Leistungsempf\u00e4nger die umsatzsteuer nach \u00a7 13b UStG schuldet": {},
+ "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen": {},
+ "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 16 % USt": {},
+ "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 19 % USt": {},
+ "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 7 % USt": {},
+ "Gew\u00e4hrte Skonti aus steuerfreien innergemeinschaftlichen Lieferungen \u00a7 4 Nr. 1b UStG": {},
+ "Nicht steuerbare ums\u00e4tze (Innenums\u00e4tze)": {},
+ "Statistisches Konto Erl\u00f6se zum allgemeinen Umsatzsteuersatz (E\u00fcR)": {},
+ "Statistisches Konto Erl\u00f6se zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)": {},
+ "Statistisches konto Erl\u00f6se steuerfrei und nicht steuerbar (E\u00fcR)": {},
+ "Umsatzsteuerverg\u00fctung": {},
+ "Unentgeltliche Wertabgaben": {},
+ "Unentgeltliche Zuwendung von Waren 16% USt": {},
+ "Unentgeltliche Zuwendung von Waren 19% USt": {},
+ "Unentgeltliche Zuwendung von Waren 7% USt": {},
+ "Unentgeltliche Zuwendung von Waren ohne USt": {}
+ }
+ },
+ "Umsatzerl\u00f6se": {
+ "Sotige betriebliche Ertr\u00e4ge": {
+ "Provision- sonstige Ertr\u00e4ge": {},
+ "Provision- sonstige Ertr\u00e4ge 16% USt": {},
+ "Provision- sonstige Ertr\u00e4ge 19% USt": {},
+ "Provision- sonstige Ertr\u00e4ge 7% USt": {},
+ "Provision- sonstige Ertr\u00e4ge steuerfrei (\u00a7 4 Nr. 5 UStG)": {},
+ "Provision- sonstige Ertr\u00e4ge steuerfrei (\u00a7 4 Nr. 8 ff. UStG)": {}
+ },
+ "Umsatzerl\u00f6se": {
+ "* Konto Kasse Ertrag": {},
+ "* Sonstige Einnahmen": {},
+ "* Vorausberechnete Einnahmen": {},
+ "Erl\u00f6se": {},
+ "Erl\u00f6se 16% USt": {},
+ "Erl\u00f6se 19% USt": {},
+ "Erl\u00f6se 7% USt": {},
+ "Erl\u00f6se Abfallverwertung": {},
+ "Erl\u00f6se Leergut": {},
+ "Erl\u00f6se als Kleinunternehmer i.S.d. \u00a7 19 Abs. 1 UStG": {},
+ "Erl\u00f6se aus Geldspielautomaten 16% USt": {},
+ "Erl\u00f6se aus Geldspielautomaten 19% USt": {},
+ "Erl\u00f6se aus Leistungen- f\u00fcr die der Leistungsempf\u00e4nger die Umsatzsteuer nach \u00a7 13b UStG schuldet": {},
+ "Erl\u00f6se aus im Drittland steuerbaren Leistungen- im Inland ncht steuerbare Ums\u00e4tze": {},
+ "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 16% USt": {},
+ "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 19% USt": {},
+ "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 7% USt": {},
+ "Erl\u00f6se aus im anderen EG-Land steuerbaren Leistungen- im Inland nicht steuerbare Ums\u00e4tze": {},
+ "Erl\u00f6se aus im anderen EG-Land steuerpflichtigen Lieferungen": {},
+ "Erl\u00f6se. Die mit den Durchschnittss\u00e4tzen des \u00a7 24 UStG versteuert werden": {},
+ "Lieferungen des ersten Abnehmers bei innergemeinschaftlichen Dreiecksgesch\u00e4ften \u00a7 25b abs. UStG": {},
+ "Nicht abgerechnete Einnahmen": {},
+ "Provisionsums\u00e4tze": {},
+ "Provisionsums\u00e4tze 16% USt": {},
+ "Provisionsums\u00e4tze 19% USt": {},
+ "Provisionsums\u00e4tze 7% USt": {},
+ "Provisionsums\u00e4tze- steuerfrei (\u00a74 Nr. 5 UStG)": {},
+ "Provisionsums\u00e4tze- steuerfrei (\u00a74 Nr. 8 ff. UStG)": {},
+ "Sonstige steuerfreie Ums\u00e4tze (z.B. \u00a7 4 Nr. 2-7 UStG)": {},
+ "Sonstige steuerfreie Ums\u00e4tze Inland": {},
+ "Steuerfreie Ums\u00e4tze nach \u00a7 4 Nr. 12 UStG (Vermietung und Verpackung)": {},
+ "Steuerfreie Ums\u00e4tze offshore etc.": {},
+ "Steuerfreie Ums\u00e4tze ohne Vorsteuerabzug zum Gesamtumsatz geh\u00f6rend": {},
+ "Steuerfreie Ums\u00e4tze \u00a74 Nr. 1a UStG": {},
+ "Steuerfreie Ums\u00e4tze \u00a74 Nr. 8 ff. UStG": {},
+ "Steuerfreie innergemeinschaftliche Lieferungen von Neufahrzeugen an Abnehmer ohne Umsatzsteuer-Identifikationsnummer": {},
+ "Steuerfreie innergemeinschaftliche Lieferungen \u00a74 Nr. 1b UStG": {},
+ "Umsatzerl\u00f6se (zur fr. Verf\u00fcgung)": {}
+ }
+ }
+ },
+ "Weitere Ertr\u00e4ge": {
+ "Au\u00dferordentliche Ertr\u00e4ge": {
+ "Au\u00dferordentliche Ertr\u00e4ge": {
+ "Au\u00dferordentliche Ertr\u00e4ge": {},
+ "Au\u00dferordentliche Ertr\u00e4ge finanzwirksam": {},
+ "Au\u00dferordentliche Ertr\u00e4ge nicht finanzwirksam": {}
+ }
+ },
+ "Entnahme aus Gewinnr\u00fccklagen": {
+ "Einstellungen in die Kapitalr\u00fccklage nach den Vorschriften \u00fcber die Vereinfachte Kapitalherabsetzung": {
+ "Einstellungen in die Kapitalr\u00fccklage nach den Vorschriften \u00fcber die Vereinfachte Kapitalherabsetzung": {}
+ },
+ "Entnahme aus Gewinnr\u00fccklagen aus anderen Gewinnr\u00fccklagen": {
+ "Entnahme aus Gewinnr\u00fccklagen aus anderen Gewinnr\u00fccklagen": {}
+ },
+ "Entnahme aus Gewinnr\u00fccklagen aus der R\u00fccklage f\u00fcr eigene Anteile ": {
+ "Entnahme aus Gewinnr\u00fccklagen aus der R\u00fccklage f\u00fcr eigene Anteile ": {}
+ },
+ "Entnahme aus Gewinnr\u00fccklagen aus der gesetzlichen R\u00fccklage": {
+ "Entnahme aus Gewinnr\u00fccklagen aus der gesetzlichen R\u00fccklage": {}
+ },
+ "Entnahme aus Gewinnr\u00fccklagen aus satzungsm\u00e4\u00dfigen R\u00fccklage ": {
+ "Entnahme aus Gewinnr\u00fccklagen aus satzungsm\u00e4\u00dfigen R\u00fccklage ": {}
+ },
+ "Ertr\u00e4ge aus Kapitalherabsetzung": {
+ "Ertr\u00e4ge aus Kapitalherabsetzung": {}
+ }
+ },
+ "Entnahme aus der Kapitalr\u00fccklage": {
+ "Entnahme aus der Kapitalr\u00fccklage": {}
+ },
+ "Ertr\u00e4ge aus Beteiligungen": {
+ "Ertr\u00e4ge aus Beteiligungen": {
+ "Ertr\u00e4ge aus Beteiligungen": {},
+ "Ertr\u00e4ge aus Beteiligungen an verbundenen Unternehmen": {},
+ "Gewinnanteile aus Mitunternehmerschaften \u00a7 9 GewStG": {},
+ "Gewinne aus Anteilen an nicht steuerbefreiten inl\u00e4ndischen Kapitalgesellschaften \u00a7 9 Nr. 2a GewStG": {},
+ "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (Beteiligung) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)": {},
+ "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)": {}
+ }
+ },
+ "Ertr\u00e4ge aus Verlust\u00fcbernahme und auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags erhaltene Gewinne": {
+ "Auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags erhaltene ": {
+ "Erhaltene Gewinne auf Grund einer Gewinngemeinschaft": {},
+ "Erhaltene Gewinne auf Grund eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags": {}
+ },
+ "Ertr\u00e4ge aus Verlust\u00fcbernahme ": {
+ "Ertr\u00e4ge aus Verlust\u00fcbernahme": {}
+ }
+ },
+ "Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens": {
+ "Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens": {
+ "Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens": {},
+ "Etr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens aus verbundenen Unternehmen": {},
+ "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (Finanzanlageverm\u00f6gen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)": {},
+ "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)": {}
+ }
+ },
+ "Gewinnvortrag": {
+ "Gewinnvortrag nach Verwendung": {}
+ },
+ "Sonstige Steuern ": {
+ "Sonstige Steuern ": {
+ "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen f\u00fcr sonstige Steuern": {},
+ "Grundsteuer": {},
+ "Kfz-Steuer": {},
+ "Sonstige Steuern ": {},
+ "Steuererstattungen Vorjahre f\u00fcr sonstige Steuern ": {},
+ "Steuernachzahkungen Vorjahre f\u00fcr sonstige Steuern ": {},
+ "Verbrauchsteuer": {},
+ "\u00f6kosteuer": {}
+ }
+ },
+ "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge": {
+ "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge": {
+ "Diskontertr\u00e4ge": {},
+ "Diskontertr\u00e4ge aus verbundenen Unternehmen": {},
+ "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (Umlaufverm\u00f6gen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)": {},
+ "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)": {},
+ "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge": {},
+ "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge aus verbundenen Unternehmen": {},
+ "Sonstige Zinsertr\u00e4ge": {},
+ "Sonstige Zinsertr\u00e4ge aus verbundenen Unternehmen": {},
+ "Steuerfreie Aufzinsung des K\u00f6rperschaftsteuerguthabens nach \u00a737 KStG": {},
+ "Zinsertr\u00e4ge \u00a7 233a AO": {},
+ "Zinsertr\u00e4ge \u00a7 233a AO Sonderfall anlage A KSt": {},
+ "Zins\u00e4hnliche Ertr\u00e4ge": {},
+ "Zins\u00e4hnliche Ertr\u00e4ge aus verbundenen Unternehmen": {}
+ }
+ }
+ }
+ }
+ },
+ "name": "Deutscher Kontenplan SKR04"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/de_l10n_de_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/de_l10n_de_chart_template.json
new file mode 100644
index 0000000..76c7fcb
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/de_l10n_de_chart_template.json
@@ -0,0 +1,1563 @@
+{
+ "country_code": "de",
+ "name": "Deutscher Kontenplan SKR03",
+ "tree": {
+ "Bilanzkonten": {
+ "Aktiva": {
+ "Abgrenzung latenter Steuern": {
+ "Abgrenzung aktive latente Steuern": {}
+ },
+ "Anlageverm\u00f6gen": {
+ "Finanzanlagen": {
+ "Anteile an verbundenen Unternehmen": {
+ "Anteile a.herrschender Gesellschaft": {},
+ "Anteile an verbundenen Unternehmen": {}
+ },
+ "Ausleihungen an Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
+ "Ausleih. an UN mit Beteiligungsverh.": {}
+ },
+ "Ausleihungen an verbundene Unternehmen": {
+ "Ausleihungen an verbundene Unternehmen": {}
+ },
+ "Beteiligungen": {
+ "Andere Beteiligungen an Kapitalges.": {},
+ "Andere Beteiligungen an Personenges.": {},
+ "Atypische stille Beteiligungen": {},
+ "Beteiligung GmbH Co.an Komplement\u00e4r GmbH": {},
+ "Beteiligungen": {},
+ "Typisch stille Beteiligungen": {}
+ },
+ "Genossenschaftsanteile": {
+ "Genossenschaftsanteile z.lfr.Verbleib": {}
+ },
+ "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen": {
+ "LV-R\u00fcckdeckungsanspr\u00fcche z.lfr.Verbl.": {}
+ },
+ "Wertpapiere des Anlageverm\u00f6gens": {
+ "Festverzinsliche Wertpapiere": {},
+ "Wertpapiere des Anlageverm\u00f6gens": {},
+ "Wertpapiere mit Gewinnbeteil.anspr\u00fcch.": {}
+ },
+ "sonstige Ausleihungen": {
+ "Ausleihungen an Gesellschafter": {},
+ "Ausleihungen an nahe stehende Personen": {},
+ "Darlehen": {},
+ "Sonstige Ausleihungen": {}
+ }
+ },
+ "Immaterielle Verm\u00f6gensgegenst\u00e4nde": {
+ "Gesch\u00e4fts- oder Firmenwert": {
+ "Gesch\u00e4fts- oder Firmenwert": {},
+ "Verschmelzungsmehrwert": {}
+ },
+ "Konzessionen, gewerbliche Schutzrechte und \u00e4hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten": {
+ "EDV-Software": {},
+ "Gewerbliche Schutzrechte": {},
+ "Konzessionen": {},
+ "Konzessionen und gewerbl.Schutzrechte": {},
+ "Lizenzen an gewerblichen Schutzrechten": {},
+ "\u00c4hnliche Rechte und Werte": {}
+ },
+ "geleistete Anzahlungen": {
+ "Anzahlungen auf Gesch\u00e4fts-, Firmenwert": {},
+ "Anzahlungen immaterielle VermG": {}
+ }
+ },
+ "Sachanlagen": {
+ "Grundst\u00fccke, grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken": {
+ "Andere Bauten": {},
+ "Au\u00dfenanlagen": {},
+ "Bauten auf eigenen Grundst\u00fccken": {},
+ "Bauten auf fremden Grundst\u00fccken": {},
+ "Einrichtung Fabrik- und Gesch\u00e4ftsbauten": {},
+ "Einrichtungen f\u00fcr Wohnbauten": {},
+ "Fabrikbauten": {},
+ "Garagen": {},
+ "Geb\u00e4udeteil h\u00e4usliches Arbeitszimmer": {},
+ "Gesch\u00e4ftsbauten": {},
+ "Grundst\u00fccke mit Substanzverzehr": {},
+ "Grundst\u00fccke, grundst\u00fccksgl. Rechte": {},
+ "Grundst\u00fccke,grndst.Rechte und Bauten": {},
+ "Grundst\u00fccksanteil h\u00e4usl. Arbeitszimmer": {},
+ "Grundst\u00fccksgleiche Rechte": {},
+ "Grundst\u00fcckswert bebauter Grundst\u00fccke": {},
+ "Hof- und Wegebefestigungen": {},
+ "Unbebaute Grundst\u00fccke": {},
+ "Wohnbauten": {}
+ },
+ "andere Anlagen, Betriebs- und Gesch\u00e4ftsausstattung": {
+ "Andere Anlagen": {},
+ "Betriebs- und Gesch\u00e4ftsausstattung": {},
+ "Betriebsausstattung": {},
+ "B\u00fcroeinrichtung": {},
+ "Einbauten": {},
+ "Geringwertige WG Sammelposten": {},
+ "Geringwertige Wirtschaftsg\u00fcter": {},
+ "Ger\u00fcst- und Schalungsmaterial": {},
+ "Gesch\u00e4ftsausstattung": {},
+ "LKW": {},
+ "Ladeneinrichtung": {},
+ "PKW": {},
+ "Sonstige Betriebs-u.Gesch.ausstattung": {},
+ "Sonstige Transportmittel": {},
+ "Werkzeuge": {}
+ },
+ "geleistete Anzahlungen und Anlagen im Bau": {
+ "Anzahlg. auf Bauten eigen. Grundst\u00fccken": {},
+ "Anzahlg. auf Bauten fremd. Grundst\u00fccken": {},
+ "Anzahlg. auf Wohnbauten a.eig.Grundst": {},
+ "Anzahlung Betriebs- u. Gesch.ausstattung": {},
+ "Anzahlungen a. Wohnbauten a. fremd. Gr.": {},
+ "Anzahlungen a.Grundst\u00fccke ohne Bauten": {},
+ "Anzahlungen auf technische Anlagen": {},
+ "Betriebs- u. Gesch.ausstattung im Bau": {},
+ "Gesch\u00e4fts-,Fabrik-u.and. Bauten im Bau": {},
+ "Technische Anlagen und Maschinen im Bau": {},
+ "Wohnbauten im Bau": {}
+ },
+ "technische Anlagen und Maschinen": {
+ "Betriebsvorrichtungen": {},
+ "Maschinelle Anlagen": {},
+ "Maschinen": {},
+ "Maschinengebundene Werkzeuge": {},
+ "Technische Anlagen und Maschinen": {},
+ "Transportanlagen und \u00c4hnliches": {}
+ }
+ }
+ },
+ "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs": {
+ "Ingangsetzungs- und Erweiterungsaufwand": {}
+ },
+ "Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro": {},
+ "Ausstehende Einlagen": {
+ "davon eingefordert": {}
+ },
+ "Rechnungsabgrenzungsposten": {
+ "Aktive Rechnungsabgrenzung": {},
+ "Aufwand Umsatzsteuer auf Anzahlungen": {},
+ "Aufwand Z\u00f6lle und Verbrauchsteuern": {},
+ "Damnum/Disagio": {}
+ },
+ "Umlaufverm\u00f6gen": {
+ "Forderungen und sonstige Verm\u00f6gensgegenst\u00e4nde": {
+ "Forderungen aus Lieferungen und Leistungen": {
+ "Einzelwertberichtigung Forderung(b.1J)": {},
+ "Forderg. aus L+L gg.Gesellschafter b.1 J": {},
+ "Forderg. aus stfr., n. steuerbaren L+L": {
+ "account_type": "Receivable"
+ },
+ "Forderg.a. Lieferungen/Leistungen b.1 J": {},
+ "Forderungen aus L+L allgem. Steuersatz": {},
+ "Forderungen aus L+L erm\u00e4\u00dfigt. Steuersatz": {
+ "account_type": "Receivable"
+ },
+ "Forderungen aus L+L gem\u00e4\u00df \u00a7 24 UStG": {},
+ "Forderungen aus L+L gg. Gesellschafter": {
+ "account_type": "Receivable"
+ },
+ "Forderungen aus Lieferungen u.Leistung": {
+ "account_type": "Receivable"
+ },
+ "Forderungen nach \u00a7 11 EStG f\u00fcr \u00a7 4/3": {
+ "account_type": "Receivable"
+ },
+ "Gegenkonto bei Aufteilung Debitoren": {},
+ "Gegenkonto sonst.VG bei Buchung Debitor": {},
+ "Gegenkto Aufteilung der Forderungen L+L": {},
+ "Pauschalwertberichtigung Forderg./b.1J": {},
+ "Wechsel a. Lieferungen/Leistungen b.1 J": {},
+ "Wechsel a. Lieferungen/Leistungen bbf.": {},
+ "Wechsel aus Lieferung und Leistung": {},
+ "Zweifelhafte Forderungen": {},
+ "Zweifelhafte Forderungen (bis 1 Jahr)": {},
+ "davon mit einer Restlaufzeit von mehr als einem Jahr": {
+ "Einzelwertberichtigung Forderung(g.1J)": {},
+ "Forderg. aus L+L gg.Gesellschafter g.1 J": {},
+ "Forderg.a. Lieferungen/Leistungen g.1 J": {},
+ "Pauschalwertberichtigung Forderg./g.1J": {},
+ "Wechsel a. Lieferungen/Leistungen g.1 J": {},
+ "Zweifelhafte Forderungen (g. 1 Jahr)": {}
+ }
+ },
+ "Forderungen gegen Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
+ "Besitzwechsel gg.UN m. Beteiligungsverh.": {},
+ "Besitzwechsel gg.UN m.Beteiligg.verh.b1J": {},
+ "Besitzwechsel gg.UN m.Beteiligg.verh.bbf": {},
+ "Forderg. L+L gg.UN m. Beteiligungsverh.": {
+ "account_type": "Receivable"
+ },
+ "Forderg. L+L gg.UN m.Beteiligg.verh.b1J": {},
+ "Forderg. gg. UN mit Beteiligg.verh. b.1J": {},
+ "Forderungen gg. UN m. Beteiligungsverh.": {},
+ "WB Forderg.gg.UN m.Beteiligg.verh. b.1J": {},
+ "davon mit einer Restlaufzeit von mehr als einem Jahr": {
+ "Besitzwechsel gg.UN m.Beteiligg.verh.g1J": {},
+ "Forderg. L+L gg.UN m.Beteiligg.verh.g1J": {},
+ "Forderg. gg. UN mit Beteiligg.verh. g.1J": {},
+ "WB Forderg.gg.UN m.Beteiligg.verh. g.1J": {}
+ }
+ },
+ "Forderungen gegen verbundene Unternehmen": {
+ "Besitzwechs.gg.verb.UN, bundesbankf\u00e4hig": {},
+ "Besitzwechsel gegen verbund. Unternehmen": {},
+ "Besitzwechsel gegen verbundene UN (b.1J)": {},
+ "Forderungen aus L+L gg. verbund. UN b.1J": {},
+ "Forderungen aus L+L gg. verbundenen UN": {
+ "account_type": "Receivable"
+ },
+ "Forderungen gegen verbund.Unternehmen": {},
+ "Forderungen gg. verbundene UN(b. 1 J)": {},
+ "WB Forderungen gg. verbundene UN (b.1J)": {},
+ "davon mit einer Restlaufzeit von mehr als einem Jahr": {
+ "Besitzwechsel gegen verbundene UN (g.1J)": {},
+ "Forderungen aus L+L gg. verbund. UN g.1J": {},
+ "Forderungen gg. verbundene UN(g. 1 J)": {},
+ "WB Forderungen gg. verbundene UN (g.1J)": {}
+ }
+ },
+ "sonstige Verm\u00f6gensgegenst\u00e4nde": {
+ "Abziehbare Vorsteuer": {},
+ "Abziehbare Vorsteuer 16%": {},
+ "Abziehbare Vorsteuer 19%": {},
+ "Abziehbare Vorsteuer 7%": {},
+ "Abziehbare Vorsteuer aus EG-Erwerb": {},
+ "Abziehbare Vorsteuer aus EG-Erwerb 16%": {},
+ "Abziehbare Vorsteuer aus EG-Erwerb 19%": {},
+ "Abziehbare Vorsteuer \u00a7 13a UStG": {},
+ "Abziehbare Vorsteuer \u00a7 13b UStG": {},
+ "Abziehbare Vorsteuer \u00a7 13b UStG 16%": {},
+ "Abziehbare Vorsteuer \u00a7 13b UStG 19%": {},
+ "Agenturwarenabrechnung": {},
+ "Anspr\u00fcche a. R\u00fcckdeckungsversicherung": {},
+ "Aufl\u00f6sung Vorsteuer Vorjahr \u00a7 4/3 EStG": {},
+ "Aufzuteil. Vorsteuer aus EG-Erwerb 19%": {},
+ "Aufzuteil. Vorsteuer \u00a7\u00a7 13a/13b UStG": {},
+ "Aufzuteil. Vorsteuer \u00a7\u00a713a/13b USt 16%": {},
+ "Aufzuteil. Vorsteuer \u00a7\u00a713a/13b USt 19%": {},
+ "Aufzuteilende Vorsteuer": {},
+ "Aufzuteilende Vorsteuer 16%": {},
+ "Aufzuteilende Vorsteuer 19%": {},
+ "Aufzuteilende Vorsteuer 7%": {},
+ "Aufzuteilende Vorsteuer aus EG-Erwerb": {},
+ "Darlehen": {},
+ "Darlehen bis 1 Jahr": {},
+ "Durchlaufende Posten": {},
+ "Einfuhr-Umsatzsteuer": {},
+ "Forderg. an FA aus abgef\u00fchrtem Bauabzug": {},
+ "Forderg. gg. Personal Lohn- u. Gehalt": {},
+ "Forderungen aus Verbrauchsteuern": {},
+ "Forderungen gegen Personal (bis 1Jahr)": {},
+ "Forderungen gg. Aufsichtsratsm. (b.1 J)": {},
+ "Forderungen gg. Gesch\u00e4ftsf.(b.1J)": {},
+ "Forderungen gg. Gesellschafter (b.1J)": {},
+ "Fremdgeld": {},
+ "Gegenkonto Vorsteuer \u00a7 4/3 EStG": {},
+ "Gegenkto. Vorsteuer Durchschnittss\u00e4tze": {},
+ "Geldtransit": {},
+ "Genossenschaftsanteile z.kfr.Verbleib": {},
+ "Gewinnermittlung \u00a74/3 ergebniswirksam": {},
+ "Gewinnermittlung \u00a74/3 nicht ergebnisw.": {},
+ "GmbH-Anteile z.kurzfristigen Verbleib": {},
+ "Kautionen": {},
+ "Kautionen (bis 1 J)": {},
+ "K\u00f6rperschaftsteuerguthaben \u00a737 (b.1 J)": {},
+ "K\u00f6rperschaftsteuerr\u00fcckforderung": {},
+ "Nachtr\u00e4gl. abz. Vorsteuer \u00a7 15a Abs. 2": {},
+ "Nachtr\u00e4gl. abz. Vorsteuer, bewegl. WG": {},
+ "Nachtr\u00e4gl. abz. Vorsteuer, unbewegl. WG": {},
+ "Sonstige Verm\u00f6gensgegenst\u00e4nde": {},
+ "Sonstige Verm\u00f6gensgegenst\u00e4nde (b.1 J)": {},
+ "Steuererst.anspruch gegen ander. EG-Land": {},
+ "Steuer\u00fcberzahlungen": {},
+ "USt-Forderungen": {},
+ "Verrechnung Ist-Versteuerung": {},
+ "Verrechnung geleistete Anzahlungen": {},
+ "Vorsteuer EG-Erwerb neue Kfz ohne UStID": {},
+ "Vorsteuer allgem. Durchschnittss\u00e4tze": {},
+ "Vorsteuer aus Investitionen \u00a7 4/3 EStG": {},
+ "Vorsteuer im Folgejahr abziehbar": {},
+ "Wirtschaftsg\u00fcter Umlaufverm. \u00a7 4/3 EStG": {},
+ "Zur\u00fcckzuzahl. Vorsteuer, unbewegl. WG": {},
+ "Zur\u00fcckzuzahlende Vorsteuer \u00a715a Abs.2": {},
+ "Zur\u00fcckzuzahlende Vorsteuer, bewegl.WG": {},
+ "davon mit einer Restlaufzeit von mehr als einem Jahr": {
+ "Darlehen g. 1 Jahr": {},
+ "Forderungen gegen Personal (g. 1Jahr)": {},
+ "Forderungen gg. Aufsichtsratsm. (g.1 J)": {},
+ "Forderungen gg. Gesch\u00e4ftsf.(g.1J)": {},
+ "Forderungen gg. Gesellschafter (g.1J)": {},
+ "Kautionen (g. 1 J)": {},
+ "K\u00f6rperschaftsteuerguthaben \u00a737 (g.1 J)": {},
+ "Sonstige Verm\u00f6gensgegenst\u00e4nde (g.1 J)": {}
+ },
+ "\u00dcberleitung Kostenstellen": {}
+ }
+ },
+ "Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks": {
+ "Bank": {},
+ "Bank 1": {},
+ "Bank 2": {},
+ "Bank 3": {},
+ "Bank 4": {},
+ "Bank 5": {},
+ "Bundesbankguthaben": {},
+ "Finanzmittelanlagen kurzfr. Disposition": {},
+ "Kasse": {},
+ "LZB-Guthaben": {},
+ "Nebenkasse 1": {},
+ "Nebenkasse 2": {},
+ "Postbank": {},
+ "Postbank 1": {},
+ "Postbank 2": {},
+ "Postbank 3": {},
+ "Schecks": {},
+ "Verbindlichkeiten gg. Kreditinstituten": {}
+ },
+ "Vorr\u00e4te": {
+ "Roh-, Hilfs- und Betriebsstoffe": {
+ "Bestand Roh-,Hilfs- und Betriebsstoffe": {}
+ },
+ "erhaltene Anzahlungen auf Bestellungen": {
+ "Erhaltene Anzahlungen": {}
+ },
+ "fertige Erzeugnisse und Waren": {
+ "Bestand Waren": {},
+ "Fertige Erzeugnisse": {},
+ "Fertige Erzeugnisse und Waren": {},
+ "Waren": {}
+ },
+ "geleistete Anzahlungen": {
+ "Geleistete Anzahlungen 15% Vorsteuer": {},
+ "Geleistete Anzahlungen 16% Vorsteuer": {},
+ "Geleistete Anzahlungen 19% Vorsteuer": {},
+ "Geleistete Anzahlungen 7% Vorsteuer": {},
+ "Geleistete Anzahlungen auf Vorr\u00e4te": {}
+ },
+ "in Arbeit befindliche Auftr\u00e4ge": {
+ "In Arbeit befindliche Auftr\u00e4ge": {}
+ },
+ "in Ausf\u00fchrung befindliche Bauauftr\u00e4ge": {
+ "In Ausf\u00fchrung befindl. Bauauftr\u00e4ge": {}
+ },
+ "unfertige Erzeugnisse, unfertige Leistungen": {
+ "Unfertige Erzeugnisse": {},
+ "Unfertige Erzeugnisse und Leistungen": {},
+ "Unfertige Leistungen": {}
+ }
+ },
+ "Wertpapiere": {
+ "Anteile an verbundenen Unternehmen": {
+ "Anteile a.herrschender Gesellschaft": {},
+ "Anteile an verbundenen Unternehmen": {}
+ },
+ "eigene Anteile": {
+ "Eigene Anteile": {}
+ },
+ "sonstige Wertpapiere": {
+ "Finanzwechsel": {},
+ "Sonstige Wertpapiere": {},
+ "Wertpap. mit geringen Wertschwankungen": {},
+ "Wertpapieranlagen kurzfr. Disposition": {}
+ }
+ }
+ }
+ },
+ "Passiva": {
+ "Einlagen stiller Gesellschafter": {},
+ "Kapital": {
+ "Anfangskapital": {
+ "Festkapital (EK)": {},
+ "Gesellschafter-Darlehen (FK)": {},
+ "Kommandit-Kapital (EK)": {},
+ "Variables Kapital (EK)": {},
+ "Verlustausgleich (EK)": {}
+ },
+ "Einlagen": {},
+ "Entnahmen": {
+ "Au\u00dfergew\u00f6hnliche Belastungen": {},
+ "Au\u00dfergew\u00f6hnliche Belastungen TH": {},
+ "Grundst\u00fccksaufwand": {},
+ "Grundst\u00fccksaufwand TH": {},
+ "Grundst\u00fccksertrag": {},
+ "Grundst\u00fccksertrag TH": {},
+ "Privateinlagen": {},
+ "Privateinlagen TH": {},
+ "Privatentnahmen allgemein": {},
+ "Privatentnahmen allgemein TH": {},
+ "Privatsteuern": {},
+ "Privatsteuern TH": {},
+ "Sonderausgaben beschr\u00e4nkt abzugsf. TH": {},
+ "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig": {},
+ "Sonderausgaben unbeschr\u00e4nkt abzugsf. TH": {},
+ "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig": {},
+ "Unentgeltliche Wertabgaben": {},
+ "Unentgeltliche Wertabgaben TH": {},
+ "Zuwendungen, Spenden": {},
+ "Zuwendungen, Spenden TH": {}
+ },
+ "Jahres\u00fcberschuss Jahresfehlbetrag": {}
+ },
+ "Rechnungsabgrenzungsposten": {
+ "Passive Rechnungsabgrenzung": {},
+ "Verbindlichkeiten aus der Begebung und \u00dcbertragung von Wechseln, aus B\u00fcrgschaften, Wechsel- und Scheckb\u00fcrgschaften und aus Gew\u00e4hrleistungsvertr\u00e4gen sowie Haftung aus Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten": {}
+ },
+ "R\u00fcckstellungen": {
+ "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen": {
+ "Pensions-und \u00e4hnliche R\u00fcckstellungen": {}
+ },
+ "Steuerr\u00fcckstellungen": {
+ "Gewerbesteuerr\u00fcckstellung": {},
+ "Gewerbesteuerr\u00fcckstellung \u00a7 4 Abs. 5b": {},
+ "K\u00f6rperschaftsteuerr\u00fcckstellung": {},
+ "R\u00fcckstellungen f\u00fcr latente Steuern": {},
+ "Steuerr\u00fcckstellungen": {},
+ "USt nicht f\u00e4llig, EG-Lieferungen": {},
+ "USt nicht f\u00e4llig, EG-Lieferungen 16%": {},
+ "USt nicht f\u00e4llig, EG-Lieferungen 19%": {},
+ "Umsatzsteuer nicht f\u00e4llig": {},
+ "Umsatzsteuer nicht f\u00e4llig 16%": {},
+ "Umsatzsteuer nicht f\u00e4llig 19%": {},
+ "Umsatzsteuer nicht f\u00e4llig 7%": {}
+ },
+ "sonstige R\u00fcckstellungen": {
+ "Aufwandsr\u00fcckstellungen \u00a7 249 II HGB": {},
+ "R\u00fcckstellungen Abraum-/Abfallbeseit.": {},
+ "R\u00fcckstellungen Instandhaltung 4-12 Mon.": {},
+ "R\u00fcckstellungen Instandhaltung bis 3 Mon.": {},
+ "R\u00fcckstellungen f. Gew\u00e4hrleistungen": {},
+ "R\u00fcckstellungen f. drohende Verluste": {},
+ "R\u00fcckstellungen f\u00fcr Abschluss u. Pr\u00fcfung": {},
+ "R\u00fcckstellungen f\u00fcr Aufbewahrungspflicht": {},
+ "R\u00fcckstellungen f\u00fcr Personalkosten": {},
+ "R\u00fcckstellungen f\u00fcr Umweltschutz": {},
+ "Sonstige R\u00fcckstellungen": {}
+ }
+ },
+ "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro": {},
+ "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen": {
+ "Sonderposten f\u00fcr Zusch\u00fcsse u. Zulagen": {}
+ },
+ "Sonderposten mit R\u00fccklageanteil": {
+ "SoPo mit R\u00fccklageanteil EStR R 6.6": {},
+ "SoPo mit R\u00fccklageanteil Sonder-AfA \u00a7 7g": {},
+ "SoPo mit R\u00fccklageanteil \u00a7 6b EStG": {},
+ "SoPo mit R\u00fccklageanteil \u00a7 7g /3, 7 a.F.": {},
+ "SoPo mit R\u00fccklageanteil \u00a7 7g Abs.2 n.F.": {},
+ "SoPo mit R\u00fccklageanteil \u00a752 Abs.16 EStG": {},
+ "SoPo mit R\u00fccklageanteil, Sonder-AfA": {},
+ "SoPo mit R\u00fccklageanteil, stfr. R\u00fccklage": {}
+ },
+ "Verbindlichkeiten": {
+ "Anleihen": {
+ "Anleihen, nicht konvertibel (1-5 Jahre)": {},
+ "Anleihen, nicht konvertibel (g.5 Jahre)": {},
+ "davon konvertibel": {
+ "Anleihen konvertibel": {},
+ "Anleihen konvertibel(1-5 Jahre)": {},
+ "Anleihen konvertibel(bis 1 Jahr)": {},
+ "Anleihen konvertibel(gr\u00f6\u00dfer 5 Jahre)": {}
+ },
+ "davon mit einer Restlaufzeit bis zu einem Jahr": {
+ "Anleihen, nicht konvertibel": {},
+ "Anleihen, nicht konvertibel (b. 1 Jahr)": {}
+ }
+ },
+ "Verbindlichkeiten aus Lieferungen und Leistungen": {
+ "Verbindl. aus L+L gg. Gesellsch. 1-5 J": {},
+ "Verbindl. aus L+L gg. Gesellsch. g. 5J": {},
+ "Verbindl.a.Lieferungen/Leistungen 1-5 J": {},
+ "Verbindl.a.Lieferungen/Leistungen g.5 J": {},
+ "davon mit einer Restlaufzeit bis zu einem Jahr": {
+ "Gegenkonto bei Aufteilung Kreditoren": {},
+ "Gegenkto Aufteilung Verbindlichk. L+L": {},
+ "Verbindl. aus L+L allgem. Steuersatz": {
+ "account_type": "Payable"
+ },
+ "Verbindl. aus L+L erm\u00e4\u00dfigt. Steuersatz": {
+ "account_type": "Payable"
+ },
+ "Verbindl. aus L+L gg. Gesellsch. b. 1J": {},
+ "Verbindl. aus L+L gg. Gesellschaftern": {
+ "account_type": "Payable"
+ },
+ "Verbindl. aus L+L gg. verbundenen UN": {
+ "account_type": "Payable"
+ },
+ "Verbindl. aus L+L ohne Vorsteuerabzug": {
+ "account_type": "Payable"
+ },
+ "Verbindl. aus Lieferungen u. Leistungen": {
+ "account_type": "Payable"
+ },
+ "Verbindl.a.Lieferungen/Leistungen b.1 J": {},
+ "Verbindl.aus L+L gg.UN m.Beteiligg.verh.": {
+ "account_type": "Payable"
+ },
+ "Verbindlichk. Investitionen \u00a7 4/3 EStG": {}
+ }
+ },
+ "Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel": {
+ "Schuldwechsel (1-5 Jahre)": {},
+ "Schuldwechsel (gr\u00f6\u00dfer 5 Jahre)": {},
+ "davon mit einer Restlaufzeit bis zu einem Jahr": {
+ "Schuldwechsel": {},
+ "Schuldwechsel (bis 1 Jahr)": {}
+ }
+ },
+ "Verbindlichkeiten gegen\u00fcber Kreditinstituten": {
+ "Gegenkonto bei Aufteilung Kto 0690-98": {},
+ "TZ-Verbindlichkeit. Kreditinstitut,1-5 J": {},
+ "TZ-Verbindlichkeit. Kreditinstitut,g.5 J": {},
+ "Verbindlichkeiten Kreditinstitut(1-5J)": {},
+ "Verbindlichkeiten Kreditinstitut(g.5J)": {},
+ "davon mit einer Restlaufzeit bis zu einem Jahr": {
+ "TZ-Verbindlichkeit. Kreditinstitut,b.1 J": {},
+ "TZ-Verbindlichkeit. gg. Kreditinstituten": {},
+ "Verbindlichkeiten Kreditinstitut(b.1J)": {},
+ "Verbindlichkeiten gg. Kreditinstituten": {}
+ }
+ },
+ "Verbindlichkeiten gegen\u00fcber Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
+ "Verbindl. gg.UN mit Beteiligg.verh. 1-5J": {},
+ "Verbindl. gg.UN mit Beteiligg.verh. g.5J": {},
+ "Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J": {},
+ "Verbindl.aus L+L gg.UN m. Bet.verh. g.5J": {},
+ "davon mit einer Restlaufzeit bis zu einem Jahr": {
+ "Verbindl. gg.UN mit Beteiligg.verh. b.1J": {},
+ "Verbindl. gg.UN mit Beteiligungsverh.": {},
+ "Verbindl.aus L+L gg.UN m. Bet.verh. b.1J": {}
+ }
+ },
+ "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen": {
+ "Verbindl.aus L+L gg.verbundenen UN 1-5 J": {},
+ "Verbindl.aus L+L gg.verbundenen UN g.5 J": {},
+ "Verbindlichkeit. gg.verbundene UN(1-5 J)": {},
+ "Verbindlichkeit. gg.verbundene UN(g.5 J)": {},
+ "davon mit einer Restlaufzeit bis zu einem Jahr": {
+ "Verbindl.aus L+L gg.verbundenen UN b. 1J": {},
+ "Verbindlichk.gegen\u00fcber verbundenen UN": {},
+ "Verbindlichkeit. gg.verbundene UN(b.1 J)": {}
+ }
+ },
+ "erhaltene Anzahlungen auf Bestellungen": {
+ "Erhaltene Anzahlungen (1-5 Jahre)": {},
+ "Erhaltene Anzahlungen (g. 5 Jahre)": {},
+ "davon mit einer Restlaufzeit bis zu einem Jahr": {
+ "Erhaltene Anzahlungen": {},
+ "Erhaltene Anzahlungen (bis 1 Jahr)": {},
+ "Erhaltene Anzahlungen 15% USt": {},
+ "Erhaltene Anzahlungen 16% USt": {},
+ "Erhaltene Anzahlungen 19% USt": {},
+ "Erhaltene Anzahlungen 7% USt": {}
+ }
+ },
+ "sonstige Verbindlichkeiten": {
+ "Darlehen 1-5 Jahre": {},
+ "Darlehen atyp. stiller Gesellsch.(1-5J)": {},
+ "Darlehen atyp. stiller Gesellsch.(g.5J)": {},
+ "Darlehen g. 5 Jahre": {},
+ "Darlehen typ. stiller Gesellsch.(1-5J)": {},
+ "Darlehen typ. stiller Gesellsch.(g.5J)": {},
+ "Erhaltene Kautionen (1-5 Jahre)": {},
+ "Erhaltene Kautionen (gr\u00f6\u00dfer 5 Jahre)": {},
+ "Gegenkonto bei Aufteilung Kto 0790-98": {},
+ "Partiarische Darlehen(1-5 Jahre)": {},
+ "Partiarische Darlehen(g. 5 Jahre)": {},
+ "Sonst. Verbindlichkeiten nach \u00a711 EStG": {},
+ "Sonstige Verbindlichkeiten (1-5 J)": {},
+ "Sonstige Verbindlichkeiten (g. 5 J)": {},
+ "Verbindlichkeit.gg. Gesellschaftern 1-5J": {},
+ "Verbindlichkeit.gg. Gesellschaftern g.5J": {},
+ "davon aus Steuern": {
+ "Aufgeschobene Einfuhr-Umsatzsteuer": {},
+ "Nachsteuer": {},
+ "Steuerzahlungen an andere EG-L\u00e4nder": {},
+ "USt EG-Erwerb Neufahrzeuge ohne UStID": {},
+ "USt aus EG-Erwerb ohne Vorsteuerabzug": {},
+ "USt im anderen EG-Land s.Leist./Werkl.": {},
+ "USt im anderen EG-Land stpfl.Lieferung": {},
+ "Umsatzsteuer": {},
+ "Umsatzsteuer 16%": {},
+ "Umsatzsteuer 19%": {},
+ "Umsatzsteuer 7%": {},
+ "Umsatzsteuer EG-Lieferungen": {},
+ "Umsatzsteuer EG-Lieferungen 19%": {},
+ "Umsatzsteuer Vorjahr": {},
+ "Umsatzsteuer aus EG-Erwerb": {},
+ "Umsatzsteuer aus EG-Erwerb 16%": {},
+ "Umsatzsteuer aus EG-Erwerb 19%": {},
+ "Umsatzsteuer fr\u00fchere Jahre": {},
+ "Umsatzsteuer laufendes Jahr": {},
+ "Umsatzsteuer nach \u00a7 13a UStG": {},
+ "Umsatzsteuer nach \u00a7 13b UStG": {},
+ "Umsatzsteuer nach \u00a7 13b UStG 16%": {},
+ "Umsatzsteuer nach \u00a7 13b UStG 19%": {},
+ "Umsatzsteuervorauszahlungen": {},
+ "Umsatzsteuervorauszahlungen 1/11": {},
+ "Unrichtig oder unberechtigt ausgew. USt": {},
+ "Verbindl. Steuern und Abgaben": {},
+ "Verbindl. Steuern und Abgaben (1-5 J)": {},
+ "Verbindl. Steuern und Abgaben (b. 1 J)": {},
+ "Verbindl. Steuern und Abgaben (g. 5 J)": {},
+ "Verbindl. an FA abzuf\u00fchrender Bauabzug": {},
+ "Verbindlichk. Lohn- und Kirchensteuer": {},
+ "Verbindlichk. a.Einbehaltung (KapESt)": {},
+ "Verbindlichkeiten f\u00fcr Verbrauchsteuern": {}
+ },
+ "davon im Rahmen der sozialen Sicherheit": {
+ "Verbindl. soziale Sicherheit \u00a74/3 EStG": {},
+ "Verbindlichk. Verm\u00f6gensbildung(1-5J)": {},
+ "Verbindlichk. Verm\u00f6gensbildung(b.1J)": {},
+ "Verbindlichk. Verm\u00f6gensbildung(g.5J)": {},
+ "Verbindlichk. soziale Sicherheit(1-5J)": {},
+ "Verbindlichk. soziale Sicherheit(b.1J)": {},
+ "Verbindlichk. soziale Sicherheit(g.5J)": {},
+ "Verbindlichkeiten a. Verm\u00f6gensbildung": {},
+ "Verbindlichkeiten soziale Sicherheit": {},
+ "Voraus.Beitrag ggb. Sozialversich.tr\u00e4ger": {}
+ },
+ "davon mit einer Restlaufzeit bis zu einem Jahr": {
+ "Agenturwarenabrechnung": {},
+ "Darlehen": {},
+ "Darlehen atyp. stiller Gesellsch.(b.1J)": {},
+ "Darlehen atyp. stiller Gesellschafter": {},
+ "Darlehen bis 1 Jahr": {},
+ "Darlehen typ. stiller Gesellsch.(b.1J)": {},
+ "Darlehen typ. stiller Gesellschafter": {},
+ "Erhaltene Kautionen": {},
+ "Erhaltene Kautionen (bis 1 Jahr)": {},
+ "Gewinnverf\u00fcgung stille Gesellschaft.": {},
+ "Kreditkartenabrechnung": {},
+ "Lohn- und Gehaltsverrechnungen": {},
+ "Lohn/Gehaltsverrechnung \u00a711 f. 4/3 EStG": {},
+ "Partiarische Darlehen": {},
+ "Partiarische Darlehen(bis 1 Jahr)": {},
+ "Sonstige Verbindlichkeiten": {},
+ "Sonstige Verbindlichkeiten (bis 1 J)": {},
+ "Sonstige Verrechnung": {},
+ "Verb.gg.Gesellschaftern off.Aussch\u00fcttg.": {},
+ "Verbindlichk. Einbehaltung Arbeitnehmer": {},
+ "Verbindlichkeit.gg. Gesellschaftern": {},
+ "Verbindlichkeit.gg. Gesellschaftern b.1J": {},
+ "Verbindlichkeiten aus Lohn und Gehalt": {},
+ "Verrechnung erhaltene Anzahlungen": {}
+ }
+ }
+ }
+ }
+ },
+ "Gewinn u. Verlust": {
+ "Ergebnis vor Steuern": {
+ "Betriebsergebnis": {
+ "Betriebl. Rohertrag": {
+ "Rohertrag": {
+ "Gesamtleistung": {
+ "Akt.Eigenleistungen": {
+ "Andere aktivierte Eigenleistungen": {}
+ },
+ "Best.Verdg. FE/UE": {
+ "Bestandsver\u00e4nd.unfertige Erzeugnisse": {},
+ "Bestandsver\u00e4nderung Auftr\u00e4ge in Arbeit": {},
+ "Bestandsver\u00e4nderung Bauauftr\u00e4ge": {},
+ "Bestandsver\u00e4nderung fertige Erzeugnisse": {},
+ "Bestandsver\u00e4nderung unfertige Leistung": {}
+ },
+ "Umsatzerl\u00f6se": {
+ "Entnahme Unternehmer (Waren) 19% USt": {},
+ "Entnahme Unternehmer (Waren) 7% USt": {},
+ "Entnahme Unternehmer (Waren) ohne USt": {},
+ "Entnahme von Gegenst\u00e4nden ohne USt": {},
+ "Erl\u00f6se": {},
+ "Erl\u00f6se 16% USt": {},
+ "Erl\u00f6se 19% USt": {},
+ "Erl\u00f6se EG-Lieferungen 16% USt": {},
+ "Erl\u00f6se EG-Lieferungen 19% USt": {},
+ "Erl\u00f6se EG-Lieferungen 7% USt": {},
+ "Erl\u00f6se Kleinunternehmer \u00a7 19 UStG": {},
+ "Erl\u00f6se aus Leistungen nach \u00a7 13b UStG": {},
+ "Erl\u00f6se gem\u00e4\u00df \u00a7 24 UStG": {},
+ "Erl\u00f6sschm\u00e4l.i.and. EG-Land stpfl. Lief.": {},
+ "Erl\u00f6sschm\u00e4lerung EG-Lieferung 16% USt": {},
+ "Erl\u00f6sschm\u00e4lerung EG-Lieferung 19% USt": {},
+ "Erl\u00f6sschm\u00e4lerung EG-Lieferung 7% USt": {},
+ "Erl\u00f6sschm\u00e4lerung EG-Lieferung steuerfrei": {},
+ "Erl\u00f6sschm\u00e4lerungen": {},
+ "Erl\u00f6sschm\u00e4lerungen 16% USt": {},
+ "Erl\u00f6sschm\u00e4lerungen 19% USt": {},
+ "Erl\u00f6sschm\u00e4lerungen 7% USt": {},
+ "Erl\u00f6sschm\u00e4lerungen steuerfrei \u00a74 Nr. 1a": {},
+ "Gew\u00e4hrte Boni": {},
+ "Gew\u00e4hrte Boni 16% USt": {},
+ "Gew\u00e4hrte Boni 19% USt": {},
+ "Gew\u00e4hrte Boni 7% USt": {},
+ "Gew\u00e4hrte Rabatte": {},
+ "Gew\u00e4hrte Rabatte 16% USt": {},
+ "Gew\u00e4hrte Rabatte 19% USt": {},
+ "Gew\u00e4hrte Rabatte 7% USt": {},
+ "Gew\u00e4hrte Skonti": {},
+ "Gew\u00e4hrte Skonti 16% USt": {},
+ "Gew\u00e4hrte Skonti 19% USt": {},
+ "Gew\u00e4hrte Skonti 7% USt": {},
+ "Gew\u00e4hrte Skonti EG-Lieferung 16% USt": {},
+ "Gew\u00e4hrte Skonti EG-Lieferung 19% USt": {},
+ "Gew\u00e4hrte Skonti EG-Lieferung 7% USt": {},
+ "Gew\u00e4hrte Skonti Leistungen \u00a713b UStG": {},
+ "Gew\u00e4hrte Skonti stfr. EG-Lieferung": {},
+ "Gew\u00e4hrte Skonti stpfl. EG-Lieferung": {},
+ "Im anderen EG-Land stpfl. Lieferungen": {},
+ "Innergemeinschaftl. Dreiecksgesch\u00e4ft": {},
+ "Nicht steuerbare Ums\u00e4tze": {},
+ "Nicht steuerbare Ums\u00e4tze Drittland": {},
+ "Nicht steuerbare Ums\u00e4tze EG-Land": {},
+ "Provisionsums\u00e4tze": {},
+ "Provisionsums\u00e4tze 16% USt": {},
+ "Provisionsums\u00e4tze 19% USt": {},
+ "Provisionsums\u00e4tze 7% USt": {},
+ "Provisionsums\u00e4tze, steuerfrei \u00a7 4 Nr.5": {},
+ "Provisionsums\u00e4tze, steuerfrei \u00a74 Nr.8ff": {},
+ "Sonstige steuerfr. Ums\u00e4tze Inland": {},
+ "Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID": {},
+ "Steuerfreie EG-Lieferungen \u00a74, 1b UStG": {},
+ "Steuerfreie Ums\u00e4tze Offshore usw.": {},
+ "Steuerfreie Ums\u00e4tze ohne Vorsteuerabzug": {},
+ "Steuerfreie Ums\u00e4tze \u00a7 4 Nr. 1a UStG": {},
+ "Steuerfreie Ums\u00e4tze \u00a7 4 Nr. 2-7 UStG": {},
+ "Steuerfreie Ums\u00e4tze \u00a74 Nr. 8 ff UStG": {},
+ "Stfr. Ums\u00e4tze aus V. \u00a7 4 Nr. 12 UStG": {},
+ "Umsatzsteuer-Verg\u00fctungen": {},
+ "Unentgeltl. Zuwend. von Waren 19% USt": {},
+ "Unentgeltl. Zuwend. von Waren 7% USt": {},
+ "Unentgeltl. Zuwend. von Waren ohne USt": {},
+ "Unentgeltliche Wertabgaben": {}
+ }
+ },
+ "Mat./Wareneinkauf": {
+ "Bauleistungen \u00a7 13b 19% Vorst., 19% USt": {},
+ "Bauleistungen \u00a7 13b 7% Vorsteuer, 7% USt": {},
+ "Bauleistungen \u00a7 13b ohne Vorst., 19% USt": {},
+ "Bauleistungen \u00a7 13b ohne Vorst., 7% USt": {},
+ "Bestandsver\u00e4nd.RHB-Stoffe/bezogene Ware": {},
+ "Bezugsnebenkosten": {},
+ "EG-Erw. Nfz o.UStID 19% Vorsteuer/USt": {},
+ "EG-Erwerb 19% Vorsteuer und 19% USt": {},
+ "EG-Erwerb 7% Vorsteuer und 7% USt": {},
+ "EG-Erwerb ohne Vorsteuer und 19% USt": {},
+ "EG-Erwerb ohne Vorsteuer und 7% USt": {},
+ "Energiestoffe": {},
+ "Erh. Skonti Leistg. \u00a7 13b 16% Vorst/USt": {},
+ "Erh. Skonti Leistg. \u00a7 13b 19% Vorst/USt": {},
+ "Erh. Skonti Leistg. \u00a7 13b o.Vorst/16%USt": {},
+ "Erh. Skonti Leistg. \u00a7 13b o.Vorst/19%USt": {},
+ "Erh. Skonti Leistg. \u00a7 13b o.Vorst/m.USt": {},
+ "Erhalt. Skonti EG-Erwerb 16% Vorst/USt": {},
+ "Erhalt. Skonti EG-Erwerb 19% Vorst/USt": {},
+ "Erhalt. Skonti EG-Erwerb 7% Vorst/USt": {},
+ "Erhaltene Boni": {},
+ "Erhaltene Boni 16% Vorsteuer": {},
+ "Erhaltene Boni 19% Vorsteuer": {},
+ "Erhaltene Boni 7% Vorsteuer": {},
+ "Erhaltene Rabatte": {},
+ "Erhaltene Rabatte 16% Vorsteuer": {},
+ "Erhaltene Rabatte 19% Vorsteuer": {},
+ "Erhaltene Rabatte 7% Vorsteuer": {},
+ "Erhaltene Skonti": {},
+ "Erhaltene Skonti 16% Vorsteuer": {},
+ "Erhaltene Skonti 19% Vorsteuer": {},
+ "Erhaltene Skonti 7% Vorsteuer": {},
+ "Erhaltene Skonti EG-Erwerb": {},
+ "Erhaltene Skonti Leistungen \u00a713b UStG": {},
+ "Erwerb 1. Abnehmer im Dreiecksgesch\u00e4ft": {},
+ "Fremdleistungen": {},
+ "Leergut": {},
+ "Leistungen ausl. UN 19% Vorst., 19% USt": {},
+ "Leistungen ausl. UN 7% Vorsteuer, 7% USt": {},
+ "Leistungen ausl. UN ohne Vorst., 19% USt": {},
+ "Leistungen ausl. UN ohne Vorst., 7% USt": {},
+ "Nachl\u00e4sse": {},
+ "Nachl\u00e4sse 15% Vorsteuer": {},
+ "Nachl\u00e4sse 16% Vorsteuer": {},
+ "Nachl\u00e4sse 19% Vorsteuer": {},
+ "Nachl\u00e4sse 7% Vorsteuer": {},
+ "Nachl\u00e4sse EG-Erwerb 15% Vorsteuer/USt": {},
+ "Nachl\u00e4sse EG-Erwerb 16% Vorsteuer/USt": {},
+ "Nachl\u00e4sse EG-Erwerb 19% Vorsteuer/USt": {},
+ "Nachl\u00e4sse EG-Erwerb 7% Vorsteuer/USt": {},
+ "Nicht abziehbare Vorsteuer": {},
+ "Nicht abziehbare Vorsteuer 19%": {},
+ "Nicht abziehbare Vorsteuer 7%": {},
+ "Roh-, Hilfs- und Betriebsstoffe": {},
+ "Steuerfreie Einfuhren": {},
+ "Steuerfreier EG-Erwerb": {},
+ "Waren aus USt-Lager 19% Vorst., 19% USt": {},
+ "Waren aus USt-Lager 7% Vorsteuer, 7% USt": {},
+ "Wareneingang": {},
+ "Wareneingang 10,7% Vorsteuer": {},
+ "Wareneingang 19% Vorsteuer": {},
+ "Wareneingang 5,5% Vorsteuer": {},
+ "Wareneingang 7% Vorsteuer": {},
+ "Wareneingang, im Drittland steuerbar": {},
+ "Wareneingang, im anderen EG-Land stb.": {},
+ "Z\u00f6lle und Einfuhrabgaben": {}
+ }
+ },
+ "So. betr. Erl\u00f6se": {
+ "Erl\u00f6se 7% USt": {},
+ "Erl\u00f6se Abfallverwertung": {},
+ "Erl\u00f6se Geldspielautomaten 19% USt": {},
+ "Erl\u00f6se Leergut": {},
+ "Ertr\u00e4ge Bewertung Finanzmittelfonds": {},
+ "Ertr\u00e4ge aus Kursdifferenzen": {},
+ "Gegenkto Aufteilung Erl\u00f6se Steuersatz": {},
+ "Provision, sonst.Ertr\u00e4ge stfrei \u00a74 Nr.5": {},
+ "Provision, sonst.Ertr\u00e4ge stfrei \u00a74Nr8ff": {},
+ "Provision, sonstige Ertr\u00e4ge": {},
+ "Provision, sonstige Ertr\u00e4ge 19% USt": {},
+ "Provision, sonstige Ertr\u00e4ge 7% USt": {},
+ "Sachbez\u00fcge 19% USt": {},
+ "Sachbez\u00fcge 7% USt": {},
+ "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig": {},
+ "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig stfr.": {},
+ "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig stfrei": {},
+ "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 16%": {},
+ "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 19%": {},
+ "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 7%": {},
+ "Sonst. Ertr\u00e4ge betriebl. und regelm.": {},
+ "Unentgeltl. Erbringung Leist. 19% USt": {},
+ "Unentgeltl. Erbringung Leist. 7% USt": {},
+ "Unentgeltl. Erbringung Leist. ohne USt": {},
+ "Unentgeltl. Zuwend. Gegenst\u00e4nde 19% USt": {},
+ "Unentgeltl. Zuwend. Gegenst\u00e4nde ohne USt": {},
+ "Verrechn. sonstige Sachbez\u00fcge 19% USt": {},
+ "Verrechn. sonstige Sachbez\u00fcge ohne USt": {},
+ "Verrechnete sonstige Sachbez\u00fcge": {},
+ "Verwendung von Gegenst. (Kfz) 19% USt": {},
+ "Verwendung von Gegenst. (Tel) 19% USt": {},
+ "Verwendung von Gegenst.(Kfz) ohne USt": {},
+ "Verwendung von Gegenst.(Tel) ohne USt": {},
+ "Verwendung von Gegenst\u00e4nden 19% USt": {},
+ "Verwendung von Gegenst\u00e4nden 7% USt": {},
+ "Verwendung von Gegenst\u00e4nden ohne USt": {}
+ }
+ },
+ "Gesamtkosten": {
+ "Abschreibungen": {
+ "Abschr. Gesch\u00e4fts- oder Firmenwert": {},
+ "Abschr.Verl.Ant.Mituntern.sch.\u00a78 GewStG": {},
+ "Abschreib.Finanzanlagen/stl.So-Vorsch.": {},
+ "Abschreib.Sachanlagen/stl. So-Vorschr.": {},
+ "Abschreibung Arbeitszimmer": {},
+ "Abschreibung Ingangsetzung, Erweiterung": {},
+ "Abschreibung Sammelposten GWG": {},
+ "Abschreibung immaterielle VermG": {},
+ "Abschreibungen Finanzanl. z.T. n.abz.": {},
+ "Abschreibungen Wertpap. UV z.T. n.abz.": {},
+ "Abschreibungen Wertpapiere des UV": {},
+ "Abschreibungen auf Finanzanlagen": {},
+ "Abschreibungen auf Geb\u00e4ude": {},
+ "Abschreibungen auf Kfz": {},
+ "Abschreibungen auf Sachanlagen": {},
+ "Abschreibungen auf UV, steuerr. bedingt": {},
+ "Abschreibungen auf Umlaufverm\u00f6gen": {},
+ "Abschreibungen auf aktivierte GWG": {},
+ "Apl. Abschreibungen auf Sachanlagen": {},
+ "Apl. Abschreibungen auf aktivierte GWG": {},
+ "Apl. Abschreibungen immaterielle VermG": {},
+ "Au\u00dfergew\u00f6hnliche Abschreibung Geb\u00e4ude": {},
+ "Au\u00dfergew\u00f6hnliche Abschreibung auf Kfz": {},
+ "Au\u00dfergew\u00f6hnliche Abschreibung so. WG": {},
+ "Forder.verlust aus stfr. EG-Lieferungen": {},
+ "Forderungsverlust EG-Lieferung 16% USt": {},
+ "Forderungsverluste": {},
+ "Forderungsverluste 15% USt": {},
+ "Forderungsverluste 16% USt": {},
+ "Forderungsverluste 19% USt": {},
+ "Forderungsverluste 7% USt": {},
+ "Forderungsverluste EG-Lieferung 15% USt": {},
+ "Forderungsverluste EG-Lieferung 19% USt": {},
+ "Forderungsverluste EG-Lieferungen 7%": {},
+ "Kalkulatorische Abschreibungen": {},
+ "Kaufleasing": {},
+ "K\u00fcrzung AHK f\u00fcr Kfz \u00a7 7g Abs. 2 n.F.": {},
+ "K\u00fcrzung AHK \u00a7 7g Abs. 2 EStG n.F.": {},
+ "Sofortabschreibung GWG": {},
+ "Sonder-AfA Kfz \u00a7 7g/1,2 a.F., \u00a77g/5 n.F.": {},
+ "Sonder-AfA \u00a7 7g/1, 2 a.F., \u00a7 7g/5 n.F.": {},
+ "Vorwegn.k\u00fcnft.Wertschwankg. b.Wertp.UV": {},
+ "Vorwegnahme k\u00fcnftiger UV-Wertschwankg.": {}
+ },
+ "Besondere Kosten": {},
+ "Betriebl. Steuern": {
+ "Aufl\u00f6sung R\u00fcckstellung s. Steuern": {},
+ "Erstattung VJ f\u00fcr sonstige Steuern": {},
+ "Grundsteuer": {},
+ "Kfz-Steuern": {},
+ "Sonstige Betriebssteuern": {},
+ "Steuernachzahlg. VJ sonstige Steuern": {},
+ "Verbrauchsteuer": {},
+ "\u00d6kosteuer": {}
+ },
+ "Kfz-Kosten (o. St.)": {
+ "Fahrzeugkosten": {},
+ "Fremdfahrzeugkosten": {},
+ "Garagenmieten": {},
+ "Kfz-Kosten betriebl.Nutzung Kfz im PV": {},
+ "Kfz-Reparaturen": {},
+ "Kfz-Versicherungen": {},
+ "Laufende Kfz-Betriebskosten": {},
+ "Mautgeb\u00fchren": {},
+ "Mietleasing Kfz": {},
+ "Sonstige Kfz-Kosten": {}
+ },
+ "Kosten Warenabgabe": {
+ "Aufwand f\u00fcr Gew\u00e4hrleistungen": {},
+ "Ausgangsfrachten": {},
+ "Fremdarbeiten (Vertrieb)": {},
+ "Kosten Warenabgabe": {},
+ "Transportversicherungen": {},
+ "Verkaufsprovisionen": {},
+ "Verpackungsmaterial": {}
+ },
+ "Personalkosten": {
+ "Aufw. Altersversorg. Mituntern. \u00a715 EStG": {},
+ "Aufwendungen f\u00fcr Altersversorgung": {},
+ "Aufwendungen f\u00fcr Unterst\u00fctzung": {},
+ "Aushilfsl\u00f6hne": {},
+ "Bedienungsgelder": {},
+ "Beitr\u00e4ge zur Berufsgenossenschaft": {},
+ "Ehegattengehalt": {},
+ "Fahrtkostenerstatt. Whg./Arbeitsst\u00e4tte": {},
+ "Freiwillige soziale Aufwendung. LSt-frei": {},
+ "Freiwillige soziale Aufwendung. LSt-pfl.": {},
+ "Geh\u00e4lter": {},
+ "Ges. soz. Aufwendg. Mituntern. \u00a715 EStG": {},
+ "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter": {},
+ "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter GmbH-Gesells.": {},
+ "Gesetzliche Sozialaufwendungen": {},
+ "Kalkulatorischer Lohn, unentgeltl. AN": {},
+ "Kalkulatorischer Unternehmerlohn": {},
+ "Krankengeldzusch\u00fcsse": {},
+ "L\u00f6hne": {},
+ "L\u00f6hne und Geh\u00e4lter": {},
+ "Pausch. Abgaben f\u00fcr Zuwendungen an AN": {},
+ "Pauschale Steuer f\u00fcr Aushilfen": {},
+ "Pauschale Steuer f\u00fcr Versicherungen": {},
+ "Pauschale Steuer f\u00fcr Zusch\u00fcsse": {},
+ "Sachzuwendungen und Dienstleistg. an AN": {},
+ "Tantiemen": {},
+ "Verg\u00fctg. angestellte Mituntern. \u00a715 EStG": {},
+ "Verm\u00f6genswirksame Leistungen": {},
+ "Versorgungskassen": {},
+ "Zusch\u00fcsse Agenturen f\u00fcr Arbeit": {}
+ },
+ "Raumkosten": {
+ "Abgaben betrieblich genutzt. Grundbesitz": {},
+ "Aufwendung. Arbeitszimmer n.abz. Anteil": {},
+ "Aufwendung. Arbeitszimmer, abz. Anteil": {},
+ "Gas, Strom, Wasser": {},
+ "Grundst\u00fccksaufwendungen, betrieblich": {},
+ "Heizung": {},
+ "Instandhaltung betrieblicher R\u00e4ume": {},
+ "Kalkulatorische Miete und Pacht": {},
+ "Leasing, unbewegliche Wirtschaftsg\u00fcter": {},
+ "Miet- und Pachtnebenkosten": {},
+ "Miete, unbewegliche Wirtschaftsg\u00fcter": {},
+ "Pacht, unbewegliche Wirtschaftsg\u00fcter": {},
+ "Raumkosten": {},
+ "Reinigung": {},
+ "Sonstige Raumkosten": {},
+ "Verg\u00fctung Mituntern. Miete WG \u00a7 15 EStG": {},
+ "Verg\u00fctung Mituntern. Pacht WG \u00a7 15 EStG": {}
+ },
+ "Reparatur/Instandh.": {
+ "Reparatur/Instandh. Anlagen u. Maschinen": {},
+ "Reparatur/Instandh. Betriebs- u. Gesch.": {},
+ "Sonst. Reparaturen und Instandhaltungen": {},
+ "Wartungskosten f\u00fcr Hard- und Software": {}
+ },
+ "Sonstige Kosten": {
+ "Abschluss- und Pr\u00fcfungskosten": {},
+ "Aufw. Ver\u00e4u\u00df. Ant. KapG z.T. nicht abz.": {},
+ "Aufwand Abraum-/Abfallbeseitigung": {},
+ "Aufwendg. Anteile KapGes z.T. n. abz.": {},
+ "Aufwendg. Bewertung Finanzmittelfonds": {},
+ "Aufwendungen aus Kursdifferenzen": {},
+ "Aufwendungen f\u00fcr Lizenzen, Konzessionen": {},
+ "Ausgleichsabgabe SchwerbehindertenG": {},
+ "Betriebsbedarf": {},
+ "Buchf\u00fchrungskosten": {},
+ "B\u00fcrobedarf": {},
+ "Fortbildungskosten": {},
+ "Freiwillige Sozialleistungen": {},
+ "Fremdleistungen und Fremdarbeiten": {},
+ "Gegenkonto zu 4996 bis 4998": {},
+ "Haftungsverg\u00fctung an Mitunternehmer": {},
+ "Herstellungskosten": {},
+ "Kalkulatorische Wagnisse": {},
+ "Kalkulatorische Zinsen": {},
+ "Mieten f\u00fcr Einrichtungen bewegliche WG": {},
+ "Mietleasing bewegliche Wirtschaftsg\u00fcter": {},
+ "Nebenkosten des Geldverkehrs": {},
+ "Nicht abziehbare Vorsteuer": {},
+ "Nicht abziehbare Vorsteuer 19%": {},
+ "Nicht abziehbare Vorsteuer 7%": {},
+ "Pacht (bewegliche Wirtschaftsg\u00fcter)": {},
+ "Porto": {},
+ "Rechts- und Beratungskosten": {},
+ "Sonstige betriebl.u.regelm.Aufwendungen": {},
+ "Sonstige betriebliche Aufwendungen": {},
+ "Telefax und Internetkosten": {},
+ "Telefon": {},
+ "Verg\u00fctungen an Mitunternehmer \u00a715 EStG": {},
+ "Vertriebskosten": {},
+ "Verwaltungskosten": {},
+ "Werkzeuge und Kleinger\u00e4te": {},
+ "Zeitschriften, B\u00fccher": {}
+ },
+ "Versich./Beitr\u00e4ge": {
+ "Abzugsf.Versp\u00e4tungszuschlag/Zwangsgeld": {},
+ "Beitr\u00e4ge": {},
+ "Nicht abzf.Versp\u00e4t.zuschlag/Zwangsgeld": {},
+ "Pr\u00e4mie R\u00fcckdeckung f. Versorgungsleistg": {},
+ "Sonstige Abgaben": {},
+ "Versicherung f\u00fcr Geb\u00e4ude": {},
+ "Versicherungen": {}
+ },
+ "Werbe-/Reisekosten": {
+ "Aufmerksamkeiten": {},
+ "Bewirtungskosten": {},
+ "Eingeschr. abziehb.BA, abz. Anteil": {},
+ "Eingeschr. abziehb.BA, n. abz. Anteil": {},
+ "Fahrten Wohnung/Betrieb, abz. Anteil": {},
+ "Fahrten Wohnung/Betrieb, n.abz. Anteil": {},
+ "Fahrten Wohnung/Betriebsst\u00e4tte (Haben)": {},
+ "Geschenke abzugsf\u00e4hig": {},
+ "Geschenke ausschl.betrieblich genutzt": {},
+ "Geschenke nicht abzugsf\u00e4hig": {},
+ "Kilometergelderstattung Arbeitnehmer": {},
+ "Nicht abzugsf\u00e4hige Betriebsausgaben": {},
+ "Nicht abzugsf\u00e4hige Bewirtungskosten": {},
+ "Pausch. Abgaben f\u00fcr Zuwendungen abzugsf.": {},
+ "Pausch. Abgaben f\u00fcr Zuwendungen n. abz.": {},
+ "Reisekosten AN Verpfleg.mehraufwand": {},
+ "Reisekosten AN \u00dcbernachtungsaufwand": {},
+ "Reisekosten Arbeitnehmer": {},
+ "Reisekosten Arbeitnehmer, Fahrtkosten": {},
+ "Reisekosten Arbeitnehmer, n.abz.Anteil": {},
+ "Reisekosten UN Verpfleg.mehraufwand": {},
+ "Reisekosten UN \u00dcbernachtungsaufwand": {},
+ "Reisekosten Unternehmer": {},
+ "Reisekosten Unternehmer, Fahrtkosten": {},
+ "Reisekosten Unternehmer, n.abz.Anteil": {},
+ "Repr\u00e4sentationskosten": {},
+ "Werbekosten": {},
+ "Zuwendungen an Dritte abzugsf\u00e4hig": {},
+ "Zuwendungen an Dritte nicht abzugsf": {}
+ }
+ }
+ },
+ "Kontenkl. unbesetzt": {},
+ "Neutraler Aufwand": {
+ "Sonst. neutr. Aufw": {
+ "Abgang Finanzanlagen z.T. n.abz., RBW (Verlust)": {},
+ "Abgang WG des UV \u00a7 4 Abs. 3 EStG": {},
+ "Abgang WG des UV \u00a7 4/3 z.T. nicht abz": {},
+ "Abgef. Gewinne / Gewinn-/Teilgewinnabf.": {},
+ "Abgef. Gewinne / Gewinngemeinschaft": {},
+ "Abgef. Gewinne stille Gesellschafter \u00a78": {},
+ "Abg\u00e4nge Finanzanlagen Restbuchwert (Verlust)": {},
+ "Abg\u00e4nge Sachanlagen Restbuchwert": {},
+ "Abg\u00e4nge immat. Verm\u00f6gensgegenst. RBW (Verlust)": {},
+ "Abziehbare Aufsichtsratsverg\u00fctung": {},
+ "Ao. Aufwendungen finanzwirksam": {},
+ "Ao. Aufwendungen nicht finanzwirksam": {},
+ "Aufwend. Zuschreibung R\u00fcckstellungen": {},
+ "Aufwend. Zuschreibung Verbindlichk.": {},
+ "Aufwendungen aus Verlust\u00fcbernahme": {},
+ "Au\u00dferordentliche Aufwendungen": {},
+ "Betriebsfremde Aufwendungen": {},
+ "Einstellung in die EWB zu Forderungen": {},
+ "Einstellung in die PWB zu Forderungen": {},
+ "Einstellungen SoPo mit R\u00fccklage-Anteil": {},
+ "Einstellungen SoPo \u00a7 7g Abs.2 EStG n.F.": {},
+ "Grundst\u00fccksaufwendungen, neutral": {},
+ "Nicht abziehbare AR-Verg\u00fctungen": {},
+ "Nicht abziehbare Vorsteuer": {},
+ "Nicht abziehbare Vorsteuer 19%": {},
+ "Nicht abziehbare Vorsteuer 7%": {},
+ "Periodenfremde Aufwendungen": {},
+ "Sonst.Aufwendungen, betriebsfr.u.regelm.": {},
+ "Sonstige Aufwendungen": {},
+ "Sonstige Aufwendungen unregelm\u00e4\u00dfig": {},
+ "Verlust Ver\u00e4u\u00df.Ant. KapGes z.T. n. abz.": {},
+ "Verluste aus Abgang UV z.T. n. abziehbar": {},
+ "Verluste aus Abgang von Umlaufverm\u00f6gen": {},
+ "Verluste aus Anlagenabgang": {},
+ "Zuwendg. an Stiftg. gem. \u00a7 52/2/1-3 AO": {},
+ "Zuwendg. an Stiftg. gem. \u00a7 52/2/4 AO": {},
+ "Zuwendg. an Stiftg. kirchl./rel./gemein.": {},
+ "Zuwendg. an Stiftg. wiss./mildt./kultur.": {},
+ "Zuwendg.Spenden wissensch./kult. Zweck": {},
+ "Zuwendungen,Spenden an politische Partei": {},
+ "Zuwendungen,Spenden kirchl./rel./gemein.": {},
+ "Zuwendungen,Spenden mildt\u00e4tige Zwecke": {},
+ "Zuwendungen,Spenden steuerl. n. abziehb.": {}
+ },
+ "Zinsaufwand": {
+ "Abzinsung KSt-Erh\u00f6hungsbetrag \u00a7 38": {},
+ "Abzugsf\u00e4h. and. Nebenleist. zu Steuern": {},
+ "Diskontaufwendungen": {},
+ "Diskontaufwendungen an verbundene UN": {},
+ "Nicht abzugsf. Schuldzinsen \u00a7 4/4a": {},
+ "Nicht abzugsf\u00e4h.and.Nebenleist.z.Steuern": {},
+ "Renten und dauernde Lasten": {},
+ "Zinsaufw. f\u00fcr lfr. Verbindlichk.verb.UN": {},
+ "Zinsaufw. \u00a7 233a AO betriebliche Steuern": {},
+ "Zinsaufw. \u00a7 233a AO,\u00a7 4 Abs. 5b EStG": {},
+ "Zinsaufwend. f.kfr. Verb.an verbund. UN": {},
+ "Zinsaufwendungen an verb.Unternehmen": {},
+ "Zinsaufwendungen f.kfr.Verbindlichkeit.": {},
+ "Zinsaufwendungen f.lfr.Verbindlichkeit.": {},
+ "Zinsaufwendungen \u00a7\u00a7 233a bis 237 AO": {},
+ "Zinsen an Mitunternehmer \u00a7 15 EStG": {},
+ "Zinsen auf Kontokorrentkonten": {},
+ "Zinsen f\u00fcr Geb\u00e4ude im Betriebsverm\u00f6gen": {},
+ "Zinsen und \u00e4hnliche Aufw. z.T. nicht abz.": {},
+ "Zinsen und \u00e4hnliche Aufwendungen": {},
+ "Zinsen zur Finanzierung Anlageverm\u00f6gen": {},
+ "Zinsen, Aufwendg. verb. UN z.T. n.abz.": {},
+ "Zins\u00e4hnliche Aufwendungen": {},
+ "Zins\u00e4hnliche Aufwendungen an verb.UN": {}
+ }
+ },
+ "Neutraler Ertrag": {
+ "Sonst. neutr. Ertr": {
+ "Abgang Finanzanlagen z.T. stfrei, RBW": {},
+ "Abg\u00e4nge Finanzanlagen Restbuchwert (Gewinn)": {},
+ "Abg\u00e4nge Sachanlagen Restbuchwert": {},
+ "Abg\u00e4nge immat. Verm\u00f6gensgegenst. RBW (Gewinn)": {},
+ "Ao. Ertr\u00e4ge finanzwirksam": {},
+ "Ao. Ertr\u00e4ge nicht finanzwirksam": {},
+ "Aufw./Ertr\u00e4ge aus Umrechnungsdifferenz": {},
+ "Au\u00dferordentliche Ertr\u00e4ge": {},
+ "Betriebsfremde Ertr\u00e4ge": {},
+ "Erl\u00f6se Sachanlageverk\u00e4ufe": {},
+ "Erl\u00f6se Sachanlageverk\u00e4ufe 19% USt": {},
+ "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1a": {},
+ "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1b": {},
+ "Erl\u00f6se Verkauf Finanzanl. z.T. n.abz.": {},
+ "Erl\u00f6se Verkauf Finanzanl. z.T. stfrei": {},
+ "Erl\u00f6se Verkauf WG des UV \u00a7 4/3 EStG": {},
+ "Erl\u00f6se Verkauf WG des UV \u00a74/3, 19% USt": {},
+ "Erl\u00f6se Verkauf WG des UV \u00a74/3, stfrei": {},
+ "Erl\u00f6se Verk\u00e4ufe immat.Verm\u00f6gensgegenst": {},
+ "Erl\u00f6se a. Verk\u00e4ufen Finanzanlagen": {},
+ "Ertr. Aufl. SoPo m. R\u00fcckl.ant.\u00a752/16EStG": {},
+ "Ertr\u00e4ge Aufl. SoPo Existenzgr\u00fcnderr\u00fcckl": {},
+ "Ertr\u00e4ge Aufl. SoPo \u00a7 7g/3 a.F, 7g/2 n.F": {},
+ "Ertr\u00e4ge Aufl\u00f6sung SoPo m. R\u00fccklageant.": {},
+ "Ertr\u00e4ge Aufl\u00f6sung von R\u00fcckstellungen": {},
+ "Ertr\u00e4ge Bewertung Verbindlichkeiten": {},
+ "Ertr\u00e4ge Ver\u00e4u\u00df.Ant. KapGes z.T. stfrei": {},
+ "Ertr\u00e4ge Zuschreibg. FAV z.T. steuerfrei": {},
+ "Ertr\u00e4ge Zuschreibg. Finanzanlageverm\u00f6gen": {},
+ "Ertr\u00e4ge Zuschreibg. Sachanlageverm\u00f6gen": {},
+ "Ertr\u00e4ge Zuschreibg. UV z.T. steuerfrei": {},
+ "Ertr\u00e4ge Zuschreibg. anderes AV z.T. stfr": {},
+ "Ertr\u00e4ge Zuschreibg. immat. Anlageverm\u00f6g.": {},
+ "Ertr\u00e4ge Zuschreibung Umlaufverm\u00f6gen": {},
+ "Ertr\u00e4ge aus Abgang UV z.T. steuerfrei": {},
+ "Ertr\u00e4ge aus Abgang von AV-Gegenst\u00e4nden": {},
+ "Ertr\u00e4ge aus Abgang von UV-Gegenst\u00e4nden": {},
+ "Ertr\u00e4ge aus Herabsetzung EWB zu Ford.": {},
+ "Ertr\u00e4ge aus Herabsetzung PWB zu Ford.": {},
+ "Ertr\u00e4ge aus Verlust\u00fcbernahme": {},
+ "Ertr\u00e4ge aus abgeschriebenen Forderg.": {},
+ "Ertr\u00e4ge steuerl. Bewertung R\u00fcckstellung": {},
+ "Gewinne auf Grund Gewinn/Teilgewinnabf": {},
+ "Gewinne auf Grund Gewinngemeinschaft": {},
+ "Grundst\u00fccksertr\u00e4ge": {},
+ "Investitionszulage": {},
+ "Investitionszusch\u00fcsse": {},
+ "Periodenfremde Ertr\u00e4ge": {},
+ "Sonstige Ertr\u00e4ge": {},
+ "Sonstige Ertr\u00e4ge unregelm\u00e4\u00dfig": {},
+ "Sonstige betriebl. regelm. Ertr\u00e4ge": {},
+ "Sonstige betriebsfr.regelm. Ertr\u00e4ge": {},
+ "Sonstige steuerfr. Betriebseinnahmen": {},
+ "Steuerfreie Ertr\u00e4ge aus Aufl\u00f6sung SoPo": {},
+ "Verkauf WG UV \u00a7 4/3 ustfrei, z.T. stfrei": {},
+ "Versicherungsentsch\u00e4digungen": {}
+ },
+ "Verr. kalk. Kosten": {
+ "Verrechnete kalkul. Abschreibungen": {},
+ "Verrechnete kalkul. Miete und Pacht": {},
+ "Verrechnete kalkulatorische Wagnisse": {},
+ "Verrechnete kalkulatorische Zinsen": {},
+ "Verrechneter kalk. Lohn, unentgeltl. AN": {},
+ "Verrechneter kalkul.Unternehmerlohn": {}
+ },
+ "Zinsertr\u00e4ge": {
+ "Diskontertr\u00e4ge": {},
+ "Diskontertr\u00e4ge verbundene Unternehmen": {},
+ "Erl.Zinsen /Diskontspesen aus verb.UN": {},
+ "Erl\u00f6se Zinsen und Diskontspesen": {},
+ "Ertr\u00e4ge Wertpapiere/Ausleihungen FAV": {},
+ "Ertr\u00e4ge Wertpapiere/Ausleihungen UV": {},
+ "Ertr\u00e4ge Wertpapiere/FAV-Ausl.verb.UN": {},
+ "Ertr\u00e4ge a.Beteilig. FAV z.T. steuerfrei": {},
+ "Ertr\u00e4ge a.Beteilig. UV z.T. steuerfrei": {},
+ "Ertr\u00e4ge a.Beteilig. an verbundenen UN": {},
+ "Ertr\u00e4ge a.Beteilig. verb. UN z.T. stfrei": {},
+ "Ertr\u00e4ge a.Beteilig. verb.UN z.T. stfrei": {},
+ "Ertr\u00e4ge aus Beteiligungen": {},
+ "Ertr\u00e4ge aus Beteiligungen z.T. steuerfr": {},
+ "Gewinnant. aus Mituntern.sch.\u00a79 GewStG": {},
+ "Sonst. Zinsen u.\u00e4. Ertr\u00e4ge aus verb.UN": {},
+ "Sonst.GewStfreie Gewinne Anteile KapGes": {},
+ "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge": {},
+ "Stfr. Aufzinsung K\u00f6rperschaftsteuerguth.": {},
+ "Zinsertr\u00e4ge R\u00fcckzahlung KSt-Erh\u00f6hg. \u00a738": {},
+ "Zinsertr\u00e4ge \u00a7 233a AO": {},
+ "Zinsertr\u00e4ge \u00a7 233a AO, Anlage A KSt": {},
+ "Zinsertr\u00e4ge \u00a7 233a AO, \u00a7 4 Abs. 5b EStG": {},
+ "Zins\u00e4hnliche Ertr\u00e4ge": {},
+ "Zins\u00e4hnliche Ertr\u00e4ge verbundene UN": {}
+ }
+ }
+ },
+ "Steuern Eink.u.Ertr": {
+ "Anzurechn. ausl\u00e4ndische Quellensteuer": {},
+ "Aufl\u00f6sung GewSt-R\u00fcckstellg. \u00a7 4/5b": {},
+ "Aufl\u00f6sung Gewerbesteuerr\u00fcckstellung": {},
+ "Aufw. Zuf\u00fchrg/Aufl\u00f6sung latente Steuern": {},
+ "Ertr\u00e4ge Zuf\u00fchrg/Aufl\u00f6sg latente Steuern": {},
+ "GewSt-Erstattung Vorjahre": {},
+ "GewSt-Nachzahlung Vorjahre": {},
+ "GewSt-Nachzahlung/-Erstattung VJ \u00a74/5b": {},
+ "Gewerbesteuer": {},
+ "Kapitalertragsteuer 20%": {},
+ "Kapitalertragsteuer 25%": {},
+ "K\u00f6rperschaftsteuer": {},
+ "K\u00f6rperschaftsteuer f\u00fcr Vorjahre": {},
+ "K\u00f6rperschaftsteuer-Erh\u00f6hung \u00a7 38 Abs. 5": {},
+ "K\u00f6rperschaftsteuererstattung VJ \u00a7 37": {},
+ "K\u00f6rperschaftsteuererstattung Vorjahre": {},
+ "Sol. auf Kapitalertragsteuer 20%": {},
+ "Sol.z. auf Kapitalertragsteuer 25%": {},
+ "Solidarit\u00e4tszuschl. auf Zinsabschlagst.": {},
+ "Solidarit\u00e4tszuschl.-Erstattung Vorjahre": {},
+ "Solidarit\u00e4tszuschlag": {},
+ "Solidarit\u00e4tszuschlag f\u00fcr Vorjahre": {},
+ "Zinsabschlagsteuer": {}
+ }
+ },
+ "Vortrags- Kapital- und Statistische Konten": {
+ "Aufgliederung der R\u00fcckstellungen": {
+ "Gegenkonto zu Konto 9260 - 9268": {},
+ "Kurzfristige R\u00fcckstellungen": {},
+ "Langfristige R\u00fcckstellungen- au\u00dfer Pensionen": {},
+ "Mittelfristige R\u00fcckstellungen": {}
+ },
+ "Ausgleichsposten f\u00fcr aktivierte eigene Anteile und Bilanzierungshilfen": {
+ "Ausgleichsposten f\u00fcr aktivierte Bilanzierungshilfen": {},
+ "Ausgleichsposten f\u00fcr aktivierte eigene Anteile ": {}
+ },
+ "Eigenkapitalersetzende Gesellschafterdarlehen ": {
+ "Eigenkapitalersetzende Gesellschafterdarlehen ": {},
+ "Gegenkonto zu 9250 und 9255": {},
+ "Ungesicherte Gesellschafterdarlehen mit Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}
+ },
+ "Einzahlungsverpflichtungen im Bereich der Forderungen": {
+ "Einzahlungsverpflichtungen Kommanditisten": {},
+ "Einzahlungsverpflichtungen pers\u00f6nlich haftender Gesellschafter": {}
+ },
+ "Kapital Personenhandelsgesellschaft Teilhafter": {
+ "Gesellschafter-Darlehen": {},
+ "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen": {}
+ },
+ "Kapital Personenhandelsgesellschaft Vollhafter": {
+ "Gesellschafter-Darlehen": {},
+ "Verlust-/ Vortragskonto": {},
+ "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen": {}
+ },
+ "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen": {
+ "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten": {},
+ "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter": {}
+ },
+ "Passive Rechnungsabgrenzung": {
+ "Baukostenzusch\u00fcsse": {},
+ "Forderungen aus Sachanlagenverk\u00e4ufen bei sonstigen Verm\u00f6gensgegenst\u00e4nden": {},
+ "Forderungen aus Verk\u00e4ufen immaterielle Verm\u00f6gensgegenst\u00e4nde bei sonstigen Verm\u00f6gensgegenst\u00e4nden": {},
+ "Forderungen aus Verk\u00e4ufen von Finanzanlagen bei sonstigen Verm\u00f6gensgegenst\u00e4nden": {},
+ "Gegenkonto zu Konten 9230- 9238": {},
+ "Gegenkonto zu Konto 9240-43": {},
+ "Gegenkonto zu Konto 9245-47": {},
+ "Investitionsverbindlichkeiten aus K\u00e4ufen von Finanzanlagen bei Leistungsverbindlichkeiten": {},
+ "Investitionsverbindlichkeiten aus K\u00e4ufen von immateriellen Verm\u00f6gensgegenst\u00e4nden bei Leistungsverbindlichkeiten": {},
+ "Investitionsverbindlichkeiten aus Sachanlagenk\u00e4ufen bei Leistungsverbindlichkeiten": {},
+ "Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten": {},
+ "Investitionszulagen ": {},
+ "Investitionszusch\u00fcsse ": {}
+ },
+ "Privat Teilhafter (f\u00fcr Verrechnung Gesellschafterdarlehen mit Eigenkapitalcharakter- Konto 9840-9849)": {
+ "Au\u00dfergew\u00f6hnliche Belastungen": {},
+ "Grundst\u00fccksaufwand": {},
+ "Grundst\u00fccksertrag": {},
+ "Privateinlagen": {},
+ "Privatentnahmen allgemein": {},
+ "Privatsteuern": {},
+ "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig": {},
+ "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig": {},
+ "Unentgeltliche Wertabgaben": {},
+ "Zuwendungen- Spenden": {}
+ },
+ "Statistische Konten f\u00fcr 4 Abs. 3 EStG": {
+ "Einlagen stiller Gesellschafter": {
+ "Einlagen stiller Gesellschafter": {}
+ },
+ "Gegenkonto zu 9287 und 9288": {},
+ "Gegenkonto zu 9290": {},
+ "Gegenkonto zu 9292": {},
+ "Mahngeb\u00fchren bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG": {},
+ "Statistisches Konto Fremdgeld": {},
+ "Statistisches Konto steuerfreie Auslagen": {},
+ "Steuerrechtlicher Ausgleichsposten": {
+ "Steuerrechtlicher Ausgleichsposten": {}
+ },
+ "Zinsen bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG": {}
+ },
+ "Statistische Konten f\u00fcr Betriebswirtschaftliche Auswertungen (BWA)": {
+ "Anzahl Kreditkunden aufgelaufen": {},
+ "Anzahl Kreditkunden monatlich": {},
+ "Anzahl Rechnungen": {},
+ "Anzahl der Barkunden": {},
+ "Auftragsbestand": {},
+ "Auftragseingang im Gesch\u00e4ftsjahr": {},
+ "Besch\u00e4ftigte Personen": {},
+ "Erweiterungsinvestitionen": {},
+ "Gegenkonto f\u00fcr statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118": {},
+ "Gegenkonto zu Konten 9120- 9135-9140": {},
+ "Gesch\u00e4ftsraum m2": {},
+ "Unbezahlte Personen": {},
+ "Verkaufskr\u00e4fte": {},
+ "Verkaufsraum m2": {},
+ "Verkaufstage": {}
+ },
+ "Statistische Konten f\u00fcr Gewinnzuschlag": {
+ "Statistische Konten f\u00fcr den Gewinnzuschlag nach \u00a7\u00a7 6b- 6c und 7g EStG (Haben-Buchung)": {},
+ "Statistische Konten f\u00fcr den Gewinnzuschlag- Gegenkonto zu 9890": {}
+ },
+ "Statistische Konten f\u00fcr den GuV-Ausweis in \"Gutschrift bzw. Belastung auf Verbindlichkeitskonten\" bei den Zuordnungstabellen f\u00fcr PersHG nach KapCoRiLiG": {
+ "Anteil f\u00fcr Verbindlichkeitskonten": {},
+ "Verrechnungskonto f\u00fcr Anteil Verbindlichkeitskonten": {}
+ },
+ "Statistische Konten f\u00fcr den Kennziffernteil der Bilanz": {
+ "Besch\u00e4ftigte Personen": {},
+ "Gegenkonto zu 9200": {},
+ "Gegenkonto zu 9210": {},
+ "Produktive L\u00f6hne": {}
+ },
+ "Statistische Konten f\u00fcr die Kapitalkontenentwicklung": {
+ "Anteil f\u00fcr Konto 9840-49 Teilhafter": {},
+ "Anteil f\u00fcr Konto Teilhafter 0080 ": {},
+ "Anteil f\u00fcr Konto Teilhafter 0081": {},
+ "Anteil f\u00fcr Konto Teilhafter 0082": {},
+ "Anteil f\u00fcr Konto Teilhafter 0083": {},
+ "Anteil f\u00fcr Konto Teilhafter 0084": {},
+ "Anteil f\u00fcr Konto Teilhafter 0085": {},
+ "Anteil f\u00fcr Konto Teilhafter 0086": {},
+ "Anteil f\u00fcr Konto Teilhafter 0087": {},
+ "Anteil f\u00fcr Konto Teilhafter 0088": {},
+ "Anteil f\u00fcr Konto Teilhafter 0089": {},
+ "Anteil f\u00fcr Konto Teilhafter 2050": {},
+ "Anteil f\u00fcr Konto Teilhafter 2051": {},
+ "Anteil f\u00fcr Konto Teilhafter 2052": {},
+ "Anteil f\u00fcr Konto Teilhafter 2053": {},
+ "Anteil f\u00fcr Konto Teilhafter 2054": {},
+ "Anteil f\u00fcr Konto Teilhafter 2055": {},
+ "Anteil f\u00fcr Konto Teilhafter 2056": {},
+ "Anteil f\u00fcr Konto Teilhafter 2057": {},
+ "Anteil f\u00fcr Konto Teilhafter 2058": {},
+ "Anteil f\u00fcr Konto Teilhafter 2059": {},
+ "Anteil f\u00fcr Konto Teilhafter 2060": {},
+ "Anteil f\u00fcr Konto Teilhafter 2061": {},
+ "Anteil f\u00fcr Konto Teilhafter 2062": {},
+ "Anteil f\u00fcr Konto Teilhafter 2063": {},
+ "Anteil f\u00fcr Konto Teilhafter 2064": {},
+ "Anteil f\u00fcr Konto Teilhafter 2065": {},
+ "Anteil f\u00fcr Konto Teilhafter 2066": {},
+ "Anteil f\u00fcr Konto Teilhafter 2067": {},
+ "Anteil f\u00fcr Konto Teilhafter 2068": {},
+ "Anteil f\u00fcr Konto Teilhafter 2069": {},
+ "Anteil f\u00fcr Konto Teilhafter 2070 ": {},
+ "Anteil f\u00fcr Konto Teilhafter 2071": {},
+ "Anteil f\u00fcr Konto Teilhafter 2072": {},
+ "Anteil f\u00fcr Konto Teilhafter 2073": {},
+ "Anteil f\u00fcr Konto Teilhafter 2074": {},
+ "Anteil f\u00fcr Konto Teilhafter 2075": {},
+ "Anteil f\u00fcr Konto Teilhafter 2076": {},
+ "Anteil f\u00fcr Konto Teilhafter 2077": {},
+ "Anteil f\u00fcr Konto Teilhafter 2078": {},
+ "Anteil f\u00fcr Konto Teilhafter 2079": {},
+ "Anteil f\u00fcr Konto Vollhafter 0060": {},
+ "Anteil f\u00fcr Konto Vollhafter 0061": {},
+ "Anteil f\u00fcr Konto Vollhafter 0062": {},
+ "Anteil f\u00fcr Konto Vollhafter 0063": {},
+ "Anteil f\u00fcr Konto Vollhafter 0064": {},
+ "Anteil f\u00fcr Konto Vollhafter 0065": {},
+ "Anteil f\u00fcr Konto Vollhafter 0066": {},
+ "Anteil f\u00fcr Konto Vollhafter 0067": {},
+ "Anteil f\u00fcr Konto Vollhafter 0068": {},
+ "Anteil f\u00fcr Konto Vollhafter 0069": {},
+ "Anteil f\u00fcr Konto Vollhafter 2000": {},
+ "Anteil f\u00fcr Konto Vollhafter 2001": {},
+ "Anteil f\u00fcr Konto Vollhafter 2002": {},
+ "Anteil f\u00fcr Konto Vollhafter 2003": {},
+ "Anteil f\u00fcr Konto Vollhafter 2004": {},
+ "Anteil f\u00fcr Konto Vollhafter 2005": {},
+ "Anteil f\u00fcr Konto Vollhafter 2006": {},
+ "Anteil f\u00fcr Konto Vollhafter 2007": {},
+ "Anteil f\u00fcr Konto Vollhafter 2008": {},
+ "Anteil f\u00fcr Konto Vollhafter 2009": {},
+ "Anteil f\u00fcr Konto Vollhafter 2010": {},
+ "Anteil f\u00fcr Konto Vollhafter 2011": {},
+ "Anteil f\u00fcr Konto Vollhafter 2012": {},
+ "Anteil f\u00fcr Konto Vollhafter 2013": {},
+ "Anteil f\u00fcr Konto Vollhafter 2014": {},
+ "Anteil f\u00fcr Konto Vollhafter 2015": {},
+ "Anteil f\u00fcr Konto Vollhafter 2016": {},
+ "Anteil f\u00fcr Konto Vollhafter 2017": {},
+ "Anteil f\u00fcr Konto Vollhafter 2018": {},
+ "Anteil f\u00fcr Konto Vollhafter 2019": {},
+ "Anteil f\u00fcr Konto Vollhafter 2020": {},
+ "Anteil f\u00fcr Konto Vollhafter 2021": {},
+ "Anteil f\u00fcr Konto Vollhafter 2022": {},
+ "Anteil f\u00fcr Konto Vollhafter 2023": {},
+ "Anteil f\u00fcr Konto Vollhafter 2024": {},
+ "Anteil f\u00fcr Konto Vollhafter 2025": {},
+ "Anteil f\u00fcr Konto Vollhafter 2026": {},
+ "Anteil f\u00fcr Konto Vollhafter 2027": {},
+ "Anteil f\u00fcr Konto Vollhafter 2028": {},
+ "Anteil f\u00fcr Konto Vollhafter 2029": {},
+ "Anteil f\u00fcr Konto Vollhafter 9810": {},
+ "Anteil f\u00fcr Konto Vollhafter 9811": {},
+ "Anteil f\u00fcr Konto Vollhafter 9812": {},
+ "Anteil f\u00fcr Konto Vollhafter 9813": {},
+ "Anteil f\u00fcr Konto Vollhafter 9814": {},
+ "Anteil f\u00fcr Konto Vollhafter 9815": {},
+ "Anteil f\u00fcr Konto Vollhafter 9816": {},
+ "Anteil f\u00fcr Konto Vollhafter 9817": {},
+ "Anteil f\u00fcr Konto Vollhafter 9818": {},
+ "Anteil f\u00fcr Konto Vollhafter 9819": {},
+ "Anteil f\u00fcr Konto Vollhafter 9820 ": {},
+ "Anteil f\u00fcr Konto Vollhafter 9821": {},
+ "Anteil f\u00fcr Konto Vollhafter 9822": {},
+ "Anteil f\u00fcr Konto Vollhafter 9823": {},
+ "Anteil f\u00fcr Konto Vollhafter 9824": {},
+ "Anteil f\u00fcr Konto Vollhafter 9825": {},
+ "Anteil f\u00fcr Konto Vollhafter 9826": {},
+ "Anteil f\u00fcr Konto Vollhafter 9827": {},
+ "Anteil f\u00fcr Konto Vollhafter 9828": {},
+ "Anteil f\u00fcr Konto Vollhafter 9829": {},
+ "Darlehensverzinsung Teillhafter": {},
+ "Darlehensverzinsung Vollhafter": {},
+ "Gebrauchs\u00fcberlassung Teillhafter": {},
+ "Gebrauchs\u00fcberlassung Vollhafter": {},
+ "L\u00f6sch- und Korrekturschl\u00fcssel": {},
+ "Name des Gesellschafters Teillhafter": {},
+ "Name des Gesellschafters Vollhafter": {},
+ "Restanteil Teillhafter": {},
+ "Restanteil Vollhafter": {},
+ "Sonstige Verg\u00fctungen Teillhafter": {},
+ "Sonstige Verg\u00fctungen Vollhafter": {},
+ "Tantieme Teillhafter": {},
+ "Tantieme Vollhafter": {},
+ "T\u00e4tigkeitsverg\u00fctung Teillhafter": {},
+ "T\u00e4tigkeitsverg\u00fctung Vollhafter": {}
+ },
+ "Statistische Konten f\u00fcr die im Anhang anzugebenden sonstigen finanziellen Verpflichtungen": {
+ "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB": {},
+ "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB gegen\u00fcber verbundenen Unternehmen": {},
+ "Gegenkonto zu 9281-9284": {},
+ "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen": {},
+ "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen": {}
+ },
+ "Statistische Konten f\u00fcr in der Bilanz auszuweisende Haftungsverh\u00e4ltnisse": {
+ "Gegenkonto zu 9271 - 9279 (Soll-Buchung)": {},
+ "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten": {},
+ "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen": {},
+ "Verbindlichkeiten aus B\u00fcrgschaften- Wechsel- und Scheckb\u00fcrgschaften": {},
+ "Verbindlichkeiten aus B\u00fcrgschaften- Wechsel- und Scheckb\u00fcrgschaften gegen\u00fcber verbundenen Unternehmen": {},
+ "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen": {},
+ "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen": {},
+ "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln": {},
+ "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln gegen\u00fcber verbundenen Unternehmen": {},
+ "Verpflichtungen aus Treuhandverm\u00f6gen": {}
+ },
+ "Statistische Konten zu \u00a7 4 (4a) EStG": {
+ "Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG": {},
+ "Gegenkonto zur Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG (Haben)": {},
+ "Gegenkonto zur Minderung der Entnahmen \u00a74 (4a) EStG": {},
+ "Minderung der Entnahmen \u00a74 (4a) EStG (Haben)": {}
+ },
+ "Statistische Konten zur informativen Angabe des gezeichneten Kapitals in anderer W\u00e4hrung": {
+ "Gezeichnetes Kapital in DM": {
+ "Gezeichnetes Kapital in DM (Art. 42 Abs. 3 S. 1 EGHGB)": {}
+ },
+ "Gezeichnetes Kapital in Euro": {
+ "Gegenkonto zu 9220-9221": {},
+ "Gezeichnetes Kapital in Euro (Art. 42 Abs. 3 S. 2 EGHGB)": {}
+ }
+ },
+ "Statistische konten f\u00fcr Kinderbetreuungskosten": {
+ "Gegenkonto zu 9918 (Haben)": {},
+ "Kinderbetreuungskosten (wie Betriebsausgaben steuerlich anzusetzender Betrag)": {}
+ },
+ "Steueraufwand der Gesellschafter": {
+ "Gegenkonto zu 9887": {},
+ "Steueraufwand der Gesellschafter ": {}
+ },
+ "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen": {
+ "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten": {},
+ "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter": {}
+ },
+ "Vorsteuer-/Umsatzsteuerkonten zur Korrektur der Forderungen/ Verbindlichkeiten (E\u00fcR)": {
+ "Gegenkonto 9893-9894 f\u00fcr die Aufteilung der Umsatzsteuersatz (E\u00fcR)": {},
+ "Gegenkonto 9896-9897 f\u00fcr die Aufteilung der Vorsteuer (E\u00fcR)": {},
+ "SO Commitment": {},
+ "Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)": {},
+ "Umsatzsteuer in den Forderungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)": {},
+ "Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz (E\u00fcR)": {},
+ "Vorsteuer in den Verbindlichkeiten zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)": {}
+ },
+ "Vortragskonten": {
+ "Offene Posten aus 1990": {},
+ "Offene Posten aus 1991": {},
+ "Offene Posten aus 1992": {},
+ "Offene Posten aus 1993": {},
+ "Offene Posten aus 1994": {},
+ "Offene Posten aus 1995": {},
+ "Offene Posten aus 1996": {},
+ "Offene Posten aus 1997": {},
+ "Offene Posten aus 1998": {},
+ "Offene Posten aus 1999": {},
+ "Offene Posten aus 2000": {},
+ "Offene Posten aus 2001": {},
+ "Offene Posten aus 2002": {},
+ "Offene Posten aus 2003": {},
+ "Offene Posten aus 2004": {},
+ "Offene Posten aus 2005": {},
+ "Offene Posten aus 2006": {},
+ "Offene Posten aus 2007": {},
+ "Offene Posten aus 2008": {},
+ "Offene Posten aus 2009": {},
+ "Saldenvortr\u00e4ge": {},
+ "Saldenvortr\u00e4ge Debitoren": {},
+ "Saldenvortr\u00e4ge Kreditoren": {},
+ "Saldenvortr\u00e4ge- Sachkonten": {},
+ "Summenvortragskonto": {}
+ }
+ },
+ "name": "Deutscher Kontenplan SKR03"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ec_ec_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/ec_ec_chart_template.json
new file mode 100644
index 0000000..0ffdb4c
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/ec_ec_chart_template.json
@@ -0,0 +1,638 @@
+{
+ "country_code": "ec",
+ "name": "Ecuador - Chart of Accounts",
+ "tree": {
+ "ACTIVO CORRIENTE ": {
+ "ACTIVO DISPONIBLE": {
+ "Banco Central del Ecuador": {
+ "Cta. Cte. Moneda de curso legal": {},
+ "Cta. Cte. Otras monedas": {}
+ },
+ "Caja": {
+ "Fondos rotativos": {},
+ "Moneda de curso legal": {},
+ "Otras monedas": {}
+ },
+ "Instituciones financieras": {},
+ "Otras Instituciones Financieras": {
+ "Cta Ahorros En el exterior": {},
+ "Cta. Ahorros Moneda de curso legal": {},
+ "Cta. Cte. En el exterior": {},
+ "Cta. Cte. Moneda de curso legal": {}
+ }
+ }
+ },
+ "ACTIVOS BIOLOGICOS": {
+ "Animales vivos": {
+ "En desarrollo": {},
+ "En producci\u00f3n": {}
+ },
+ "PROVISI\u00d3N POR DETERIORO DE ACTIVOS BIOL\u00d3GICOS": {},
+ "Plantas en crecimiento": {
+ "En desarrollo": {},
+ "En producci\u00f3n": {}
+ }
+ },
+ "ACTIVOS FINANCIEROS": {
+ "A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS": {
+ "Derivados": {
+ "Forward": {},
+ "Futuros": {},
+ "Inversiones en el exterior": {},
+ "Opciones": {},
+ "Otros": {}
+ },
+ "Renta Fija": {
+ "Avales": {},
+ "Bonos de Prenda": {},
+ "Bonos del Estado": {},
+ "Certificados Financieros": {},
+ "Certificados de Dep\u00f3sito": {},
+ "Certificados de Inversi\u00f3n": {},
+ "Certificados de Tesorer\u00eda": {},
+ "Cupones": {},
+ "C\u00e9dulas Hipotecarias": {},
+ "Dep\u00f3sitos a Plazo": {},
+ "Facturas Comerciales Negociables": {},
+ "Letras de Cambio": {},
+ "Notas de Cr\u00e9dito": {},
+ "Obligaciones": {},
+ "Obligaciones Convertibles en acciones": {},
+ "Otros": {},
+ "Overnights": {},
+ "Pagar\u00e9s": {},
+ "Papel Comercial": {},
+ "P\u00f3lizas de Acumulaci\u00f3n": {},
+ "T\u00edtulos del Banco Central ": {},
+ "Valores de Titularizaci\u00f3n": {}
+ },
+ "Renta variable": {
+ "Acciones y participaciones": {},
+ "Cuotas de fondos colectivos": {},
+ "Otros ": {},
+ "Valores de titularizaci\u00f3n de participaci\u00f3n": {}
+ }
+ },
+ "DISPONIBLES PARA LA VENTA": {
+ "Renta Fija": {
+ "Avales": {},
+ "Bonos de Prenda": {},
+ "Bonos del Estado": {},
+ "Certificados Financieros": {},
+ "Certificados de Dep\u00f3sito": {},
+ "Certificados de Inversi\u00f3n": {},
+ "Certificados de Tesorer\u00eda": {},
+ "Cupones": {},
+ "C\u00e9dulas Hipotecarias": {},
+ "Dep\u00f3sitos a Plazo": {},
+ "Facturas Comerciales Negociables": {},
+ "Inversiones en el exterior": {},
+ "Letras de Cambio": {},
+ "Notas de Cr\u00e9dito": {},
+ "Obligaciones": {},
+ "Obligaciones Convertibles en acciones": {},
+ "Otros": {},
+ "Overnights": {},
+ "Pagar\u00e9s": {},
+ "Papel Comercial": {},
+ "P\u00f3lizas de Acumulaci\u00f3n": {},
+ "T\u00edtulos del Banco Central ": {},
+ "Valores de Titularizaci\u00f3n": {}
+ },
+ "Renta variable": {
+ "Acciones y participaciones": {},
+ "Cuotas de fondos colectivos": {},
+ "Inversiones en el exterior": {},
+ "Otros ": {},
+ "Unidades de participaci\u00f3n": {},
+ "Valores de titularizaci\u00f3n de participaci\u00f3n": {}
+ }
+ },
+ "INVERSIONES MANTENIDAS HASTA EL VENCIMIENTO ": {
+ "Acciones y participaciones": {
+ "Acciones y participaciones": {}
+ },
+ "Otros": {
+ "Inversiones en el exterior": {}
+ },
+ "Renta Fija": {
+ "Avales": {},
+ "Bonos de Prenda": {},
+ "Bonos del Estado": {},
+ "Certificados Financieros": {},
+ "Certificados de Dep\u00f3sito": {},
+ "Certificados de Inversi\u00f3n": {},
+ "Certificados de Tesorer\u00eda": {},
+ "Cupones": {},
+ "C\u00e9dulas Hipotecarias": {},
+ "Dep\u00f3sitos a Plazo": {},
+ "Facturas Comerciales Negociables": {},
+ "Letras de Cambio": {},
+ "Notas de Cr\u00e9dito": {},
+ "Obligaciones": {},
+ "Obligaciones Convertibles en acciones": {},
+ "Overnights": {},
+ "Pagar\u00e9s": {},
+ "Papel Comercial": {},
+ "P\u00f3lizas de Acumulaci\u00f3n": {},
+ "T\u00edtulos del Banco Central ": {},
+ "Valores de Titularizaci\u00f3n": {}
+ }
+ },
+ "PRESTAMOS Y PARTIDAS A COBRAR ": {
+ "Cuentas y Documentos a cobrar a terceros": {
+ "Cuentas por cobrar a terceros": {},
+ "Cuentas por cobrar accionistas": {},
+ "Cuentas por cobrar al originador": {},
+ "Otros": {}
+ }
+ },
+ "PROVISI\u00d3N POR DETERIORO DE ACTIVOS FINANCIEROS": {
+ "Inversiones mantenidas hasta el vencimiento ": {},
+ "Pr\u00e9stamos y partidas a cobrar": {}
+ }
+ },
+ "ACTIVOS NO CORRIENTES": {
+ "ACTIVOS ADQUIRIDOS EN ARRENDAMIENTO FINANCIERO": {},
+ "CONSTRUCCIONES EN CURSO ": {},
+ "INTANGIBLES": {
+ "Concesiones": {},
+ "Costos de exploraci\u00f3n y desarrollo": {},
+ "Licencias": {},
+ "Patentes y propiedad industrial": {},
+ "Programas de computaci\u00f3n": {},
+ "Reservas de recursos extra\u00edbles": {}
+ },
+ "PLUSVAL\u00cdA MERCANTIL (Goodwill)": {},
+ "PROPIEDADES": {
+ "Edificios": {},
+ "Equipo de Computaci\u00f3n ": {},
+ "Maquinaria y Equipo": {},
+ "Muebles y enseres ": {},
+ "Terrenos": {},
+ "Veh\u00edculos": {}
+ },
+ "PROPIEDADES DE INVERSI\u00d3N": {},
+ "PROVISI\u00d3N POR DETERIORO DE ACTIVOS NO CORRIENTES": {
+ "Intangibles": {},
+ "Plusval\u00eda mercantil (Goodwill) ": {},
+ "Propiedades": {},
+ "Propiedades de inversi\u00f3n ": {}
+ }
+ },
+ "CUENTAS CONTINGENTES": {
+ "ACREEDORAS": {
+ "Garant\u00edas": {},
+ "Garant\u00edas en titularizaci\u00f3n": {}
+ },
+ "DEUDORAS": {
+ "Garant\u00edas ": {},
+ "Garant\u00edas en titularizaci\u00f3n": {}
+ }
+ },
+ "CUENTAS DE ORDEN": {
+ "ACREEDORAS": {
+ "ADMINISTRACION DE RECURSOS DE TERCEROS": {
+ "Administraci\u00f3n de portafolio ": {
+ "Intereses": {},
+ "Principal": {}
+ },
+ "Intermediaci\u00f3n de valores": {},
+ "Patrimonio de Fondos de Inversi\u00f3n": {
+ "Fondos Administrados": {
+ "Intereses": {},
+ "Principal": {}
+ },
+ "Fondos Colectivos": {
+ "Intereses": {},
+ "Principal": {}
+ }
+ },
+ "Patrimonio de Negocios Fiduciarios": {
+ "Encargos fiduciarios inscritos": {
+ "Administraci\u00f3n": {},
+ "Garant\u00eda": {},
+ "Inmobiliario": {},
+ "Inversi\u00f3n": {}
+ },
+ "Encargos fiduciarios no inscritos": {
+ "Administraci\u00f3n": {},
+ "Garant\u00eda": {},
+ "Inmobiliario": {},
+ "Inversi\u00f3n": {}
+ },
+ "Fideicomisos mercantiles inscritos": {
+ "Administraci\u00f3n": {},
+ "Garant\u00eda": {},
+ "Inmobiliario": {},
+ "Inversi\u00f3n": {},
+ "Titularizaci\u00f3n": {}
+ },
+ "Fideicomisos mercantiles no inscritos": {
+ "Administraci\u00f3n": {},
+ "Garant\u00eda": {},
+ "Inmobiliario": {},
+ "Inversi\u00f3n": {}
+ }
+ }
+ },
+ "VALORES Y BIENES RECIBIDOS DE TERCEROS": {
+ "En Custodia": {
+ "Depositos en efectivo": {},
+ "T\u00edtulos de Renta Fija": {},
+ "T\u00edtulos de Renta Variable": {}
+ },
+ "En Garant\u00eda": {
+ "Depositos en efectivo": {},
+ "T\u00edtulos de Renta Fija": {},
+ "T\u00edtulos de Renta Variable": {}
+ }
+ }
+ },
+ "ACREEDORES POR CONTRA": {
+ "Acreedores por contra": {}
+ },
+ "DEUDORAS": {
+ "COLATERALES DE LAS OPERACIONES DE REPORTO BURSATIL": {
+ "Colaterales de las operaciones de reporto burs\u00e1til": {}
+ },
+ "EMISIONES NO COLOCADAS": {
+ "Emisiones no colocadas ": {}
+ },
+ "OTRAS CUENTAS DE ORDEN DEUDORAS": {
+ "Derechos sobre instrumentos financieros derivados": {}
+ },
+ "VALORES Y BIENES PROPIOS EN PODER DE TERCEROS": {
+ "Bienes en garant\u00eda": {},
+ "Valores en garant\u00eda": {}
+ }
+ },
+ "DEUDORES POR CONTRA": {}
+ },
+ "CUENTAS DE RESULTADOS ACREEDORAS": {
+ "COMISIONES GANADAS": {
+ "CUSTODIA REGISTRO\n COMPENSACI\u00d3N Y LIQUIDACI\u00d3N": {
+ "Compensaci\u00f3n y liquidaci\u00f3n de valores": {},
+ "Otros": {},
+ "Valores desmaterializados": {},
+ "Valores materializados": {}
+ },
+ "INTERMEDIACI\u00d3N DE VALORES": {
+ "Operaciones Burs\u00e1tiles": {},
+ "Operaciones Extraburs\u00e1tiles": {},
+ "Por Contratos de Underwriting": {}
+ },
+ "OTRAS COMISIONES GANADAS": {},
+ "POR PRESTACI\u00d3N DE SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO": {
+ "Encargos Fiduciarios": {},
+ "Fideicomisos mercantiles": {},
+ "Fondos administrados": {},
+ "Fondos colectivos": {},
+ "Por representaci\u00f3n de obligacionistas": {},
+ "Portafolio de terceros": {},
+ "Titularizaci\u00f3n": {}
+ },
+ "SERVICIOS BURS\u00c1TILES": {
+ "Comisiones en operaciones ": {},
+ "Inscripciones": {},
+ "Mantenimiento de Inscripci\u00f3n": {}
+ }
+ },
+ "INGRESOS DE ACTIVOS POR IMPUESTOS DIFERIDOS": {
+ "INGRESOS DE ACTIVOS POR IMPUESTOS DIFERIDOS": {}
+ },
+ "INGRESOS FINANCIEROS": {
+ "DIVIDENDOS": {},
+ "INTERESES Y RENDIMIENTOS": {},
+ "UTILIDAD EN CAMBIO": {},
+ "UTILIDAD POR VALUACI\u00d3N DE ACTIVOS FINANCIEROS A VALOR RAZONABLE": {}
+ },
+ "INGRESOS POR ASESOR\u00cdA Y ESTRUCTURACI\u00d3N": {
+ "INGRESOS POR ASESORIA": {},
+ "INGRESOS POR ESTRUCTURACI\u00d3N": {
+ "Negocios Fiduciarios": {},
+ "Oferta p\u00fablica de Valores": {},
+ "Otros": {}
+ }
+ },
+ "UTILIDAD POR ACTIVOS NO FINANCIEROS AL VALOR RAZONABLE": {
+ "ACTIVOS BIOL\u00d3GICOS": {},
+ "ACTIVOS NO CORRIENTES": {},
+ "CUENTAS POR COBRAR": {},
+ "OBLIGACIONES FINANCIERAS": {},
+ "PROPIEDADES DE INVERSI\u00d3N": {}
+ },
+ "UTILIDADES EN VENTAS": {
+ "OTRAS UTILIDADES EN VENTAS": {},
+ "UTILIDAD EN VENTA DE PROPIEDAD": {},
+ "UTILIDAD EN VENTA DE VALORES": {},
+ "UTILIDAD POR OPERACIONES DESCONTINUADAS": {}
+ }
+ },
+ "CUENTAS DE RESULTADOS DEUDORAS": {
+ "GASTOS ADMINISTRATIVOS": {
+ "GASTOS DE PERSONAL": {
+ "Beneficios sociales de los trabajadores": {},
+ "Provisi\u00f3n para jubilaci\u00f3n patronal": {},
+ "Remuneraciones": {}
+ },
+ "HONORARIOS": {
+ "Honorarios": {}
+ },
+ "SERVICIOS DE TERCEROS ": {
+ "Servicios de terceros": {}
+ }
+ },
+ "GASTOS FINANCIEROS": {
+ "ARRENDAMIENTO OPERATIVO": {
+ "Arrendamiento operativo": {}
+ },
+ "COMISIONES PAGADAS": {
+ "Intermediaci\u00f3n de Valores": {},
+ "Operaciones Burs\u00e1tiles": {},
+ "Operaciones Extraburs\u00e1tlies": {},
+ "Por Contratos de Underwriting": {}
+ },
+ "CUSTODIA REGISTRO COMPENSACI\u00d3N Y LIQUIDACI\u00d3N \n ": {
+ "Compensaci\u00f3n y Liquidaci\u00f3n de Valores": {},
+ "Valores Desmaterializados": {},
+ "Valores Materializados": {}
+ },
+ "DETERIORO DE ACTIVOS FINANCIEROS": {
+ "Deterioro de activos financieros": {}
+ },
+ "GASTOS POR ESTRUCTURACI\u00d3N": {
+ "Negocios Fiduciarios": {},
+ "Oferta P\u00fablica de Valores": {},
+ "Otros": {}
+ },
+ "INTERESES CAUSADOS": {
+ "Intereses por cr\u00e9ditos de bancos y otras Instituciones financieras": {},
+ "Intereses por otros pasivos no financieros": {}
+ },
+ "OTRAS COMISIONES PAGADAS ": {
+ "Otras Comisiones Pagadas": {}
+ },
+ "POR SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO": {
+ "Administraci\u00f3n de portafolio": {},
+ "Encargos fiduciarios": {},
+ "Fideicomisos mercantiles": {},
+ "Fondos administrados": {},
+ "Fondos colectivos": {},
+ "Otros": {},
+ "Titularizaci\u00f3n": {}
+ },
+ "P\u00c9RDIDA EN CAMBIO": {
+ "P\u00e9rdida en cambio": {}
+ },
+ "P\u00c9RDIDA EN VALUACI\u00d3N DE ACTIVOS FINANCIEROS": {
+ "P\u00e9rdida en Valuaci\u00f3n de activos financieros": {}
+ },
+ "P\u00c9RDIDAS EN VENTA": {
+ "P\u00e9rdida en venta activos biol\u00f2gicos": {},
+ "P\u00e9rdida en venta de Propiedad ": {},
+ "P\u00e9rdida en venta de Valores": {},
+ "P\u00e9rdida por operaciones descontinuadas": {}
+ }
+ },
+ "GASTOS GENERALES": {
+ "AMORTIZACIONES": {},
+ "ARRENDAMIENTOS": {},
+ "DEPRECIACI\u00d3N": {},
+ "MATERIALES Y SUMINISTROS": {},
+ "OTROS": {},
+ "POR PUBLICIDAD": {},
+ "PROVISIONES": {},
+ "SEGUROS": {},
+ "SERVICIOS Y MANTENIMIENTO": {}
+ },
+ "GASTOS POR DETERIORO": {
+ "ACTIVOS BIOL\u00d3GICOS": {},
+ "ACTIVOS DE EXPLORACI\u00d3N Y EVALUACI\u00d3N MINERA": {},
+ "CUENTAS Y DOCUMENTOS POR COBRAR": {},
+ "EXISTENCIAS": {},
+ "PLUSVAL\u00cdA MERCANTIL (GOODWILL)": {},
+ "PROPIEDADES PLANTA Y EQUIPO": {},
+ "PROPIEDADES DE INVERSI\u00d3N": {}
+ },
+ "IMPUESTOS TASAS Y CONTRIBUCIONES": {},
+ "P\u00c9RDIDA POR MEDICI\u00d3N DE ACTIVOS NO FINANCIEROS AL VALOR RAZONABLE": {
+ "ACTIVOS BIOL\u00d3GICOS": {},
+ "ACTIVOS NO CORRIENTES ": {},
+ "COSTO ": {},
+ "COSTO DE PRODUCCI\u00d3N ": {},
+ "COSTO DE VENTAS": {},
+ "CUENTAS POR COBRAR": {},
+ "FISCALES": {},
+ "MUNICIPALES": {},
+ "OBLIGACIONES FINANCIERAS": {},
+ "ORGANISMOS DE CONTROL": {},
+ "OTROS": {},
+ "OTROS GASTOS": {},
+ "PRIMA POR OPERACIONES DE REPORTO": {},
+ "PROPIEDADES DE INVERSI\u00d3N": {}
+ }
+ },
+ "CUENTAS Y DOCUMENTOS POR COBRAR": {
+ "ANTICIPO A CONSTRUCTOR POR AVANCE DE OBRA": {},
+ "ANTICIPO COMITENTES": {},
+ "COMISIONES POR COBRAR": {
+ "Asesor\u00eda": {},
+ "Intermediaci\u00f3n de valores": {
+ "Contrato de Underwriting": {},
+ "Operaciones Burs\u00e1tiles": {},
+ "Operaciones Extraburs\u00e1tiles": {}
+ },
+ "Otras comisiones": {},
+ "Por administraci\u00f3n y manejo": {
+ "Por Manejo de Fideicomisos": {},
+ "Por Contratos de Administraci\u00f3n Portafolio de Terceros": {},
+ "Por Manejo de Encargos Fiduciarios": {},
+ "Por Manejo de Fondos Administrados": {},
+ "Por comisiones de administraci\u00f3n": {}
+ },
+ "Por Custodia y Conservaci\u00f3n de Valores": {
+ "Por Manejo de Libro de Acciones y Accionistas": {},
+ "Valores Desmaterializados": {},
+ "Valores Materializados": {}
+ },
+ "Por servicios burs\u00e1tiles": {
+ "Operaciones": {},
+ "Puestos inactivos": {}
+ }
+ },
+ "CUENTAS POR COBRAR": {
+ "A Terceros": {},
+ "Al Originador": {}
+ },
+ "DERECHOS POR COMPROMISO DE RECOMPRA": {},
+ "DOCUMENTOS POR COBRAR": {
+ "A Personal": {},
+ "A Terceros": {},
+ "Otros": {}
+ },
+ "OTROS": {},
+ "PROVISIONES PARA CUENTAS POR COBRAR": {},
+ "PROVISI\u00d3N POR DETERIORO DE CUENTAS POR COBRAR": {
+ "Comisiones por cobrar ": {},
+ "Cuentas por cobrar a terceros ": {}
+ },
+ "RENDIMIENTOS POR COBRAR": {
+ "Dividendos": {},
+ "Intereses ": {}
+ }
+ },
+ "DEUDORES POR INTERMEDIACION": {},
+ "EXISTENCIAS": {
+ "MATERIA PRIMA": {},
+ "MATERIALES Y SUMINISTROS": {},
+ "PRODUCTOS EN PROCESO": {},
+ "PRODUCTOS TERMINADOS": {},
+ "PROVISI\u00d3N POR DETERIORO DE EXISTENCIAS": {}
+ },
+ "OTROS ACTIVOS CORRIENTES": {
+ "ACTIVO NO CORRIENTE DISPONIBLE PARA LA VENTA": {},
+ "ACTIVO POR IMPUESTO CORRIENTE": {},
+ "OTROS": {},
+ "UNIDADES DE PARTICIPACION": {}
+ },
+ "OTROS ACTIVOS NO CORRIENTES": {
+ "ACTIVO POR IMPUESTO DIFERIDO": {
+ "Activo por impuesto diferido ": {}
+ },
+ "ACTIVOS DE EXPLORACION Y EVALUACION MINERA": {},
+ "AMORTIZACION ACUMULADA": {
+ "Concesiones": {},
+ "Licencias": {},
+ "Otros": {}
+ },
+ "DEPRECIACION ACUMULADA": {
+ "Activos adquiridos en arrendamiento financiero": {},
+ "Activos de exploraci\u00f3n y evaluaci\u00f3n minera": {},
+ "Edificios": {},
+ "Equipo de Computaci\u00f3n ": {},
+ "Maquinaria y Equipo": {},
+ "Muebles y enseres ": {},
+ "Propiedades de inversi\u00f3n": {},
+ "Veh\u00edculos": {}
+ },
+ "DERECHOS FIDUCIARIOS": {},
+ "OTROS ACTIVOS": {
+ "Cuota patrimonial bolsa de valores": {
+ "Acciones Dep\u00f3sito Centralizado de Valores": {},
+ "Cuota patrimonial bolsa de valores": {}
+ },
+ "Dep\u00f3sitos en Garant\u00eda": {
+ "Dep\u00f3sitos en Garant\u00eda por operaciones burs\u00e1tiles": {},
+ "Dep\u00f3sitos en Garant\u00eda por reporto": {}
+ }
+ }
+ },
+ "PASIVO": {
+ "OTROS": {},
+ "PASIVO CORRIENTE": {
+ "ACREEDORES POR INTERMEDIACION ": {},
+ "OBLIGACIONES PATRONALES": {
+ "Aportes y descuentos al IESS": {},
+ "Beneficios a empleados": {},
+ "Fondo reserva del IESS": {},
+ "Participaciones de los trabajadores en utilidades": {},
+ "Provisi\u00f3n para jubilaci\u00f3n patronal": {},
+ "Remuneraciones ": {}
+ },
+ "OBLIGACIONES TRIBUTARIAS": {
+ "Contribuciones": {},
+ "Impuestos": {},
+ "Otros": {},
+ "Retenciones": {}
+ },
+ "OTROS PASIVOS CORRIENTES": {},
+ "PASIVO NO FINANCIERO": {
+ "Deuda Sector No Financiero": {
+ "Acreedores Varios": {},
+ "Comisiones por pagar ": {},
+ "Dividendos por pagar": {},
+ "Intereses por pagar": {},
+ "Otras comisiones": {},
+ "Por Operaciones Burs\u00e1tiles": {},
+ "Por administraci\u00f3n": {},
+ "Por custodia": {},
+ "Proveedores": {}
+ }
+ },
+ "PASIVOS FINANCIEROS": {
+ "A valor razonable con cambios en resultados": {
+ "Obligaciones": {},
+ "Obligaciones por Arrendamiento Financiero ": {},
+ "Otras En el exterior": {},
+ "Papel Comercial": {},
+ "Valores": {},
+ "Valores de Titularizaci\u00f3n": {}
+ },
+ "Cuentas y documentos por pagar": {
+ "Anticipos recibidos": {},
+ "Otras cuentas y documentos por pagar": {},
+ "Pr\u00e9stamos": {}
+ },
+ "Obligaciones financieras": {
+ "Intereses por pagar": {},
+ "Obligaciones por contratos de underwriting": {},
+ "Porci\u00f3n corriente de deuda a largo plazo": {},
+ "Pr\u00e9stamos": {},
+ "Sobregiros bancarios": {}
+ },
+ "Otros pasivos financieros": {},
+ "Pasivos por compra de activos no corrientes": {},
+ "Relacionadas": {
+ "Accionistas": {},
+ "Administradores": {},
+ "Compa\u00f1\u00edas relacionadas / vinculadas": {}
+ }
+ },
+ "SANCIONES Y MULTAS": {
+ "Indemnizaciones": {},
+ "Litigios": {},
+ "Obligaciones Judiciales": {},
+ "Otros": {}
+ }
+ },
+ "PASIVO LARGO PLAZO": {
+ "DEUDA SECTOR FINANCIERO": {}
+ },
+ "PASIVOS NO CORRIENTES": {
+ "PASIVOS DIFERIDOS": {
+ "Intereses diferidos": {},
+ "Pasivos por impuestos diferidos": {}
+ }
+ }
+ },
+ "PATRIMONIO NETO": {
+ "APORTES PARA FUTURAS CAPITALIZACIONES": {},
+ "CAPITAL": {
+ "ACCIONES EN TESORER\u00cdA": {},
+ "FONDO PATRIMONIAL": {},
+ "PAGADO": {},
+ "PATRIMONIO DE LOS FONDOS DE INVERSI\u00d3N": {
+ "Patrimonio del fondo administrado": {},
+ "Patrimonio del fondo colectivo": {}
+ },
+ "PATRIMONIO DE LOS NEGOCIOS FIDUCIARIOS": {}
+ },
+ "RESERVAS ": {
+ "OTRAS RESERVAS": {},
+ "RESERVA FACULTATIVA": {},
+ "RESERVA LEGAL": {},
+ "RESERVA POR VALUACI\u00d3N": {
+ "Reserva por Valuaci\u00f3n Activos Financieros Disponibles para la Venta": {},
+ "Reserva por valuaci\u00f3n Propiedades": {}
+ }
+ },
+ "RESULTADOS": {
+ "ACUMULADOS": {},
+ "RESULTADOS ACUMULADOS POR APLICACI\u00d3N DE LAS NIIF POR PRIMERA VEZ": {},
+ "UTILIDAD (PERDIDA) DEL EJERCICIO": {}
+ }
+ },
+ "name": "PLAN DE CTAS. ECUADOR"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/es_account_chart_template_common.json b/erpnext/accounts/doctype/account/chart_of_accounts/es_account_chart_template_common.json
new file mode 100644
index 0000000..9235fc7
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/es_account_chart_template_common.json
@@ -0,0 +1,3040 @@
+{
+ "country_code": "es",
+ "name": "PGCE com\u00fan",
+ "tree": {
+ "Acreedores y deudores por operaciones comerciales": {
+ "Acreedores varios": {
+ "Acreedores por operaciones en com\u00fan": {
+ "Acreedores por operaciones en com\u00fan": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Acreedores por prestaciones de servicios": {
+ "Acreedores por prestaciones de servicios (euros)": {
+ "Acreedores por prestaciones de servicios (euros)": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Acreedores por prestaciones de servicios (moneda extranjera)": {
+ "Acreedores por prestaciones de servicios (moneda extranjera)": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar": {
+ "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Acreedores, efectos comerciales a pagar": {
+ "Acreedores, efectos comerciales a pagar": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Beneficiarios, acreedores": {
+ "Beneficiarios, acreedores": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Administraciones p\u00fablicas": {
+ "Activos por impuesto diferido": {
+ "Activos por diferencias temporarias deducibles": {
+ "Activos por diferencias temporarias deducibles": {}
+ },
+ "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio": {
+ "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio": {}
+ },
+ "Derechos por deducciones y bonificaciones pendientes de aplicar": {
+ "Derechos por deducciones y bonificaciones pendientes de aplicar": {}
+ }
+ },
+ "Hacienda P\u00fablica, IVA repercutido": {
+ "Hacienda P\u00fablica. IVA repercutido": {}
+ },
+ "Hacienda P\u00fablica, IVA soportado": {
+ "Hacienda P\u00fablica. IVA soportado": {}
+ },
+ "Hacienda P\u00fablica, acreedora por conceptos fiscales": {
+ "Hacienda P\u00fablica, acreedora por IVA": {
+ "Hacienda P\u00fablica, acreedora por IVA": {}
+ },
+ "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades": {
+ "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades": {}
+ },
+ "Hacienda P\u00fablica, acreedora por retenciones practicadas": {
+ "Hacienda P\u00fablica, acreedora por retenciones practicadas": {}
+ },
+ "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar": {
+ "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar": {}
+ },
+ "Hacienda P\u00fablica, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvenciones)": {
+ "Hacienda P\u00fablica, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)": {}
+ }
+ },
+ "Hacienda P\u00fablica, deudora por diversos conceptos": {
+ "Hacienda P\u00fablica, deudora por IVA": {
+ "Hacienda P\u00fablica, deudora por IVA": {}
+ },
+ "Hacienda P\u00fablica, deudora por colaboraci\u00f3n en la entrega y distribuci\u00f3n de subvenciones (art.12 Ley de Subvenciones)": {
+ "Hacienda P\u00fablica, deudora por colaboraci\u00f3n en la entrega y distribuci\u00f3n de subvenciones (art.12 Ley de Subvenciones)": {}
+ },
+ "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos": {
+ "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos": {}
+ },
+ "Hacienda P\u00fablica, deudora por subvenciones concedidas": {
+ "Hacienda P\u00fablica, deudora por subvenciones concedidas": {}
+ }
+ },
+ "Hacienda P\u00fablica, retenciones y pagos a cuenta": {
+ "Hacienda P\u00fablica, retenciones y pagos a cuenta": {}
+ },
+ "Organismos de la Seguridad Social, acreedores": {
+ "Organismos de la Seguridad Social, acreedores": {}
+ },
+ "Organismos de la Seguridad Social, deudores": {
+ "Organismos de la Seguridad Social, deudores": {}
+ },
+ "Pasivos por diferencias temporarias imponibles": {
+ "Pasivos por diferencias temporarias imponibles": {}
+ }
+ },
+ "Ajustes por periodificaci\u00f3n": {
+ "Gastos anticipados": {
+ "Gastos anticipados": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Ingresos anticipados": {
+ "Ingresos anticipados": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ }
+ },
+ "Clientes": {
+ "Anticipos de clientes": {
+ "Anticipos de clientes": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Clientes": {
+ "Clientes (euros)": {
+ "Clientes (euros)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Clientes (moneda extranjera)": {
+ "Clientes (moneda extranjera)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Clientes, facturas pendientes de recibir o de formalizar": {
+ "Clientes, facturas pendientes de recibir o de formalizar": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Clientes de dudoso cobro": {
+ "Clientes de dudoso cobro": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Clientes, efectos comerciales a cobrar": {
+ "Efectos comerciales descontados": {
+ "Efectos comerciales descontados": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Efectos comerciales en cartera": {
+ "Efectos comerciales en cartera": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Efectos comerciales en gesti\u00f3n de cobro": {
+ "Efectos comerciales en gesti\u00f3n de cobro": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Efectos comerciales impagados": {
+ "Efectos comerciales impagados": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Clientes, empresas asociadas": {
+ "Clientes, empresas asociadas": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Clientes, empresas del grupo": {
+ "Clientes empresas del grupo (euros)": {
+ "Clientes empresas del grupo (euros)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Clientes empresas del grupo (moneda extranjera)": {
+ "Clientes empresas del grupo (moneda extranjera)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Clientes empresas del grupo de dudoso cobro": {
+ "Clientes empresas del grupo de dudoso cobro": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Clientes empresas del grupo, facturas pendientes de formalizar": {
+ "Clientes empresas del grupo, facturas pendientes de formalizar": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Clientes empresas del grupo, operaciones de factoring": {
+ "Clientes empresas del grupo, operaciones de factoring": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Efectos comerciales a cobrar, empresas del grupo": {
+ "Efectos comerciales a cobrar, empresas del grupo": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Envases y embalajes a devolver a clientes, empresas del grupo": {
+ "Envases y embalajes a devolver a clientes, empresas del grupo": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Clientes, operaciones de factoring": {
+ "Clientes, operaciones de factoring": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Clientes, otras partes vinculadas": {
+ "Clientes, otras partes vinculadas": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Envases y embalajes a devolver por clientes": {
+ "Envases y embalajes a devolver por clientes": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Deterioro de valor de cr\u00e9ditos comerciales y provisiones a corto plazo": {
+ "Deterioro de valor de cr\u00e9ditos por operaciones comerciales": {
+ "Deterioro de valor de cr\u00e9ditos por operaciones comerciales": {}
+ },
+ "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con partes vinculadas": {
+ "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas": {
+ "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas": {}
+ },
+ "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo": {
+ "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo": {}
+ },
+ "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas": {
+ "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas": {}
+ }
+ },
+ "Deterioro de valor de cr\u00e9ditos por operaciones de la actividad": {
+ "Deterioro de valor de cr\u00e9ditos por operaciones de la actividad": {}
+ },
+ "Provisiones por operaciones comerciales": {
+ "Provisi\u00f3n para otras operaciones comerciales": {
+ "Provisi\u00f3n para otras operaciones comerciales": {}
+ },
+ "Provisi\u00f3n por contratos onerosos": {
+ "Provisi\u00f3n por contratos onerosos": {}
+ }
+ }
+ },
+ "Deudores varios": {
+ "Deudores": {
+ "Deudores (euros)": {
+ "Deudores (euros)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Deudores (moneda extranjera)": {
+ "Deudores (moneda extranjera)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Deudores, facturas pendientes de formalizar": {
+ "Deudores, facturas pendientes de formalizar": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Deudores de dudoso cobro": {
+ "Deudores de dudoso cobro": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Deudores por operaciones en com\u00fan": {
+ "Deudores por operaciones en com\u00fan": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Deudores, efectos comerciales a cobrar": {
+ "Deudores, efectos comerciales descontados": {
+ "Deudores, efectos comerciales descontados": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Deudores, efectos comerciales en cartera": {
+ "Deudores, efectos comerciales en cartera": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Deudores, efectos comerciales en gesti\u00f3n de cobro": {
+ "Deudores, efectos comerciales en gesti\u00f3n de cobro": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Deudores, efectos comerciales impagados": {
+ "Deudores, efectos comerciales impagados": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Patrocinadores, afiliados y otros deudores": {
+ "Afiliados": {
+ "Afiliados": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Otros deudores": {
+ "Otros deudores": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Patrocinadores": {
+ "Patrocinadores": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ }
+ },
+ "Usuarios, deudores": {
+ "Usuarios, deudores": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Personal": {
+ "Anticipos de remuneraciones": {
+ "Anticipos de remuneraciones": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Entregas para gastos a justificar": {
+ "Entregas para gastos a justificar": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Remuneraciones mediante sistemas de aportaci\u00f3n definida pendientes de pago": {
+ "Remuneraciones mediante sistemas de aportaci\u00f3n definida pendientes de pago": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Remuneraciones pendientes de pago": {
+ "Remuneraciones pendientes de pago": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ }
+ },
+ "Proveedores": {
+ "Anticipos a proveedores": {
+ "Anticipos a proveedores": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Envases y embalajes a devolver a proveedores": {
+ "Envases y embalajes a devolver a proveedores": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Proveedores": {
+ "Proveedores (euros)": {
+ "Proveedores (euros)": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Proveedores (moneda extranjera)": {
+ "Proveedores (moneda extranjera)": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Proveedores, facturas pendientes de recibir o de formalizar": {
+ "Proveedores, facturas pendientes de recibir o de formalizar": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Proveedores, efectos comerciales a pagar": {
+ "Proveedores, efectos comerciales a pagar": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Proveedores, empresas asociadas": {
+ "Proveedores, empresas asociadas": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Proveedores, empresas del grupo": {
+ "Efectos comerciales a pagar, empresas del grupo": {
+ "Efectos comerciales a pagar, empresas del grupo": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Envases y embalajes a devolver a proveedores, empresas del grupo": {
+ "Envases y embalajes a devolver a proveedores, empresas del grupo": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Proveedores, empresas del grupo (euros)": {
+ "Proveedores, empresas del grupo (euros)": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Proveedores, empresas del grupo (moneda extranjera)": {
+ "Proveedores, empresas del grupo (moneda extranjera)": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar": {
+ "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Proveedores, otras partes vinculadas": {
+ "Proveedores, otras partes vinculadas": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ }
+ },
+ "Activo no corriente": {
+ "Amortizaci\u00f3n acumulada del inmovilizado": {
+ "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias": {
+ "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias": {}
+ },
+ "Amortizaci\u00f3n acumulada del inmovilizado intangible": {
+ "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas": {
+ "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas": {}
+ },
+ "Amortizaci\u00f3n acumulada de concesiones administrativas": {
+ "Amortizaci\u00f3n acumulada de concesiones administrativas": {}
+ },
+ "Amortizaci\u00f3n acumulada de derechos de traspaso": {
+ "Amortizaci\u00f3n acumulada de derechos de traspaso": {}
+ },
+ "Amortizaci\u00f3n acumulada de derechos sobre activos cedidos en uso": {
+ "Amortizaci\u00f3n acumulada de derechos sobre activos cedidos en uso": {}
+ },
+ "Amortizaci\u00f3n acumulada de desarrollo": {
+ "Amortizaci\u00f3n acumulada de desarrollo": {}
+ },
+ "Amortizaci\u00f3n acumulada de investigaci\u00f3n": {
+ "Amortizaci\u00f3n acumulada de investigaci\u00f3n": {}
+ },
+ "Amortizaci\u00f3n acumulada de propiedad industrial": {
+ "Amortizaci\u00f3n acumulada de propiedad industrial": {}
+ }
+ },
+ "Amortizaci\u00f3n acumulada del inmovilizado material": {
+ "Amortizaci\u00f3n acumulada de construcciones": {
+ "Amortizaci\u00f3n acumulada de construcciones": {}
+ },
+ "Amortizaci\u00f3n acumulada de elementos de transporte": {
+ "Amortizaci\u00f3n acumulada de elementos de transporte": {}
+ },
+ "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n": {
+ "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n": {}
+ },
+ "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas": {
+ "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas": {}
+ },
+ "Amortizaci\u00f3n acumulada de maquinaria": {
+ "Amortizaci\u00f3n acumulada de maquinaria": {}
+ },
+ "Amortizaci\u00f3n acumulada de mobiliario": {
+ "Amortizaci\u00f3n acumulada de mobiliario": {}
+ },
+ "Amortizaci\u00f3n acumulada de otras instalaciones": {
+ "Amortizaci\u00f3n acumulada de otras instalaciones": {}
+ },
+ "Amortizaci\u00f3n acumulada de otro inmovilizado material": {
+ "Amortizaci\u00f3n acumulada de otro inmovilizado material": {}
+ },
+ "Amortizaci\u00f3n acumulada de utillaje": {
+ "Amortizaci\u00f3n acumulada de utillaje": {}
+ }
+ },
+ "Cesiones de uso sin contraprestaci\u00f3n": {
+ "Cesiones de uso de las inversiones inmobiliarias": {},
+ "Cesiones de uso del inmovilizado intangible": {
+ "Cesiones de uso del inmovilizado intangible": {}
+ },
+ "Cesiones de uso del inmovilizado material": {
+ "Cesiones de uso del inmovilizado material": {}
+ }
+ }
+ },
+ "Deterioro de valor de activos no corrientes": {
+ "Deterioro de valor de participaciones en el patrimonio neto a largo plazo": {
+ "Deterioro de valor de participaciones en el patrimonio neto a largo plazo": {}
+ },
+ "Deterioro de valor de bienes": {
+ "Deterioro de valor de Museos": {
+ "Deterioro de valor de Museos": {}
+ },
+ "Deterioro de valor de archivos": {
+ "Deterioro de valor de archivos": {}
+ },
+ "Deterioro de valor de bibliotecas": {
+ "Deterioro de valor de bibliotecas": {}
+ },
+ "Deterioro de valor de bienes inmuebles del Patrimonio Hist\u00f3rico": {
+ "Deterioro de valor de bienes del Patrimonio Hist\u00f3rico": {}
+ },
+ "Deterioro de valor de bienes muebles": {
+ "Deterioro de valor de bienes muebles": {}
+ }
+ },
+ "Deterioro de valor de cr\u00e9ditos": {
+ "Deterioro de valor de cr\u00e9ditos": {}
+ },
+ "Deterioro de valor de cr\u00e9ditos a partes vinculadas": {
+ "Deterioro de valor de cr\u00e9ditos a empresas asociadas": {
+ "Deterioro de valor de cr\u00e9ditos a empresas asociadas": {}
+ },
+ "Deterioro de valor de cr\u00e9ditos a empresas del grupo": {
+ "Deterioro de valor de cr\u00e9ditos a empresas del grupo": {}
+ },
+ "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas": {
+ "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas": {}
+ }
+ },
+ "Deterioro de valor de las inversiones inmobiliarias": {
+ "Deterioro de valor de construcciones": {
+ "Deterioro de valor de construcciones": {}
+ },
+ "Deterioro de valor de los terrenos y bienes naturales": {
+ "Deterioro de valor de los terrenos y bienes naturales": {}
+ }
+ },
+ "Deterioro de valor de participaciones en partes vinculadas": {
+ "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas": {
+ "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas": {}
+ },
+ "Deterioro de valor de participaciones en empresas asociadas": {
+ "Deterioro de valor de participaciones en empresas asociadas": {}
+ },
+ "Deterioro de valor de participaciones en empresas del grupo": {
+ "Deterioro de valor de participaciones en empresas del grupo": {}
+ }
+ },
+ "Deterioro de valor de valores representativos de deuda": {
+ "Deterioro de valor de valores representativos de deuda": {}
+ },
+ "Deterioro de valor de valores representativos de deuda de partes vinculadas": {
+ "Deterioro de valor de valores representativos de deuda de empresas asociadas": {
+ "Deterioro de valor de valores representativos de deuda de empresas asociadas": {}
+ },
+ "Deterioro de valor de valores representativos de deuda de empresas del grupo": {
+ "Deterioro de valor de valores representativos de deuda de empresas del grupo": {}
+ },
+ "Deterioro de valor de valores representativos de deuda de otras partes vinculadas": {
+ "Deterioro de valor de valores representativos de deuda de otras partes vinculadas": {}
+ }
+ },
+ "Deterioro de valor del inmovilizado intangible": {
+ "Deterioro del valor de aplicaciones inform\u00e1ticas": {
+ "Deterioro del valor de aplicaciones inform\u00e1ticas": {}
+ },
+ "Deterioro del valor de concesiones administrativas": {
+ "Deterioro del valor de concesiones administrativas": {}
+ },
+ "Deterioro del valor de derechos de traspaso": {
+ "Deterioro del valor de derechos de traspaso": {}
+ },
+ "Deterioro del valor de desarrollo": {
+ "Deterioro del valor de desarrollo": {}
+ },
+ "Deterioro del valor de investigaci\u00f3n": {
+ "Deterioro del valor de investigaci\u00f3n": {}
+ },
+ "Deterioro del valor de propiedad industrial": {
+ "Deterioro del valor de propiedad industrial": {}
+ },
+ "Deterioro del valor sobre activos cedidos en uso": {
+ "Deterioro del valor sobre activos cedidos en uso": {}
+ }
+ },
+ "Deterioro del valor del inmovilizado material": {
+ "Deterioro de valor de construcciones": {
+ "Deterioro de valor de construcciones": {}
+ },
+ "Deterioro de valor de elementos de transporte": {
+ "Deterioro de valor de elementos de transporte": {}
+ },
+ "Deterioro de valor de equipos para proceso de informaci\u00f3n": {
+ "Deterioro de valor de equipos para proceso de informaci\u00f3n": {}
+ },
+ "Deterioro de valor de instalaciones t\u00e9cnicas": {
+ "Deterioro de valor de instalaciones t\u00e9cnicas": {}
+ },
+ "Deterioro de valor de maquinaria": {
+ "Deterioro de valor de maquinaria": {}
+ },
+ "Deterioro de valor de mobiliario": {
+ "Deterioro de valor de mobiliario": {}
+ },
+ "Deterioro de valor de otras instalaciones": {
+ "Deterioro de valor de otras instalaciones": {}
+ },
+ "Deterioro de valor de otro inmovilizado material": {
+ "Deterioro de valor de otro inmovilizado material": {}
+ },
+ "Deterioro de valor de terrenos y bienes naturales": {
+ "Deterioro de valor de terrenos y bienes naturales": {}
+ },
+ "Deterioro de valor de utillaje": {
+ "Deterioro de valor de utillaje": {}
+ }
+ }
+ },
+ "Fianzas y dep\u00f3sitos constituidos": {
+ "Dep\u00f3sitos constituidos": {
+ "Dep\u00f3sitos constituidos": {}
+ },
+ "Fianzas constituidas": {
+ "Fianzas constituidas": {}
+ }
+ },
+ "Inmovilizaciones intangibles": {
+ "Anticipos para inmovilizaciones intangibles": {
+ "Anticipos para inmovilizaciones intangibles": {}
+ },
+ "Aplicaciones inform\u00e1ticas": {
+ "Aplicaciones inform\u00e1ticas": {}
+ },
+ "Concesiones administrativas": {
+ "Concesiones administrativas": {}
+ },
+ "Derechos de traspaso": {
+ "Derechos de traspaso": {}
+ },
+ "Derechos sobre activos cedidos en uso": {
+ "Derechos sobre activos cedidos en uso": {}
+ },
+ "Desarrollo": {
+ "Desarrollo": {}
+ },
+ "Fondo de comercio": {
+ "Fondo de comercio": {}
+ },
+ "Investigaci\u00f3n": {
+ "Investigaci\u00f3n": {}
+ },
+ "Propiedad industrial": {
+ "Propiedad industrial": {}
+ }
+ },
+ "Inmovilizaciones materiales": {
+ "Construcciones": {
+ "Construcciones": {}
+ },
+ "Elementos de transporte": {
+ "Elementos de transporte": {}
+ },
+ "Equipos para proceso de informaci\u00f3n": {
+ "Equipos para proceso de informaci\u00f3n": {}
+ },
+ "Instalaciones t\u00e9cnicas": {
+ "Instalaciones t\u00e9cnicas": {}
+ },
+ "Maquinaria": {
+ "Maquinaria": {}
+ },
+ "Mobiliario": {
+ "Mobiliario": {}
+ },
+ "Otras instalaciones": {
+ "Otras instalaciones": {}
+ },
+ "Otro inmovilizado material": {
+ "Otro inmovilizado material": {}
+ },
+ "Terrenos y bienes naturales": {
+ "Terrenos y bienes naturales": {}
+ },
+ "Utillaje": {
+ "Utillaje": {}
+ }
+ },
+ "Inmovilizaciones materiales en curso": {
+ "Adaptaci\u00f3n de terrenos y bienes naturales": {
+ "Adaptaci\u00f3n de terrenos y bienes naturales": {}
+ },
+ "Anticipos para inmovilizaciones materiales": {
+ "Anticipos para inmovilizaciones materiales": {}
+ },
+ "Construcciones en curso": {
+ "Construcciones en curso": {}
+ },
+ "Equipos para procesos de informaci\u00f3n en montaje": {
+ "Equipos para procesos de informaci\u00f3n en montaje": {}
+ },
+ "Instalaciones t\u00e9cnicas en montaje": {
+ "Instalaciones t\u00e9cnicas en montaje": {}
+ },
+ "Maquinaria en montaje": {
+ "Maquinaria en montaje": {}
+ }
+ },
+ "Inversiones financieras en partes vinculadas": {
+ "Anticipos sobre bienes del Patrimonio Hist\u00f3rico": {
+ "Anticipos sobre archivos del Patrimonio Hist\u00f3rico": {
+ "Anticipos sobre archivos del Patrimonio Hist\u00f3rico": {}
+ },
+ "Anticipos sobre bibliotecas del Patrimonio Hist\u00f3rico": {
+ "Anticipos sobre bibliotecas del Patrimonio Hist\u00f3rico": {}
+ },
+ "Anticipos sobre bienes inmuebles del Patrimonio Hist\u00f3rico": {
+ "Anticipos sobre bienes inmuebles del Patrimonio Hist\u00f3rico": {}
+ },
+ "Anticipos sobre bienes muebles del Patrimonio Hist\u00f3rico": {
+ "Anticipos sobre bienes muebles del Patrimonio Hist\u00f3rico": {}
+ },
+ "Anticipos sobre museos del Patrimonio Hist\u00f3rico": {
+ "Anticipos sobre museos del Patrimonio Hist\u00f3rico": {}
+ }
+ },
+ "Bienes inmuebles": {
+ "Conjuntos hist\u00f3ricos": {
+ "Conjuntos hist\u00f3ricos": {}
+ },
+ "Jardines hist\u00f3ricos": {
+ "Jardines hist\u00f3ricos": {}
+ },
+ "Monumentos": {
+ "Monumentos": {}
+ },
+ "Sitios hist\u00f3ricos": {
+ "Sitios hist\u00f3ricos": {}
+ },
+ "Zonas arqueol\u00f3gicas": {
+ "Zonas arqueol\u00f3gicas": {}
+ }
+ },
+ "Cr\u00e9ditos a partes vinculadas": {
+ "Cr\u00e9ditos a empresas asociadas": {
+ "Cr\u00e9ditos a empresas asociadas": {}
+ },
+ "Cr\u00e9ditos a empresas del grupo": {
+ "Cr\u00e9ditos a empresas del grupo": {}
+ },
+ "Cr\u00e9ditos a otras partes vinculadas": {
+ "Cr\u00e9ditos a otras partes vinculadas": {}
+ }
+ },
+ "Desembolsos pendientes sobre participaciones en partes vinculadas": {
+ "Desembolsos pendientes sobre participaciones en empresas asociadas": {
+ "Desembolsos pendientes sobre participaciones en empresas asociadas": {}
+ },
+ "Desembolsos pendientes sobre participaciones en empresas del grupo": {
+ "Desembolsos pendientes sobre participaciones en empresas del grupo": {}
+ },
+ "Desembolsos pendientes sobre participaciones en otras partes vinculadas": {
+ "Desembolsos pendientes sobre participaciones en otras partes vinculadas": {}
+ }
+ },
+ "Participaciones en partes vinculadas": {
+ "Participaciones en empresas asociadas": {
+ "Participaciones en empresas asociadas": {}
+ },
+ "Participaciones en empresas del grupo": {
+ "Participaciones en empresas del grupo": {}
+ },
+ "Participaciones en otras partes vinculadas": {
+ "Participaciones en otras partes vinculadas": {}
+ }
+ },
+ "Valores representativos de deuda de partes vinculadas": {
+ "Valores representativos de deuda de empresas asociadas": {
+ "Valores representativos de deuda de empresas asociadas": {}
+ },
+ "Valores representativos de deuda de empresas del grupo": {
+ "Valores representativos de deuda de empresas del grupo": {}
+ },
+ "Valores representativos de deuda de otras partes vinculadas": {
+ "Valores representativos de deuda de otras partes vinculadas": {}
+ }
+ }
+ },
+ "Inversiones inmobiliarias": {
+ "Inversiones en construcciones": {
+ "Inversiones en construcciones": {}
+ },
+ "Inversiones en terrenos y bienes naturales": {
+ "Inversiones en terrenos y bienes naturales": {}
+ }
+ },
+ "Otras inversiones financieras": {
+ "Activos por derivados financieros": {
+ "Activos por derivados financieros": {},
+ "Activos por derivados financieros, cartera de negociaci\u00f3n": {
+ "Activos por derivados financieros, cartera de negociaci\u00f3n": {}
+ },
+ "Activos por derivados financieros, instrumentos de cobertura": {
+ "Activos por derivados financieros, instrumentos de cobertura": {}
+ }
+ },
+ "Cr\u00e9ditos": {
+ "Cr\u00e9ditos": {}
+ },
+ "Cr\u00e9ditos al personal": {
+ "Cr\u00e9ditos al personal": {}
+ },
+ "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado": {
+ "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado": {}
+ },
+ "Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal": {
+ "Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal": {}
+ },
+ "Desembolsos pendientes sobre participaciones en el patrimonio neto": {
+ "Desembolsos pendientes sobre participaciones en el patrimonio neto": {}
+ },
+ "Imposiciones": {
+ "Imposiciones": {}
+ },
+ "Inversiones financieras en instrumentos de patrimonio": {
+ "Inversiones financieras en instrumentos de patrimonio": {}
+ },
+ "Valores representativos de deuda": {
+ "Valores representativos de deuda": {}
+ }
+ }
+ },
+ "Compras y gastos": {
+ "Ayudas monetarias de la entidad y otros gastos de gesti\u00f3n": {
+ "Ayudas monetarias": {
+ "Ayudas monetarias a entidades": {
+ "Ayudas monetarias a entidades": {}
+ },
+ "Ayudas monetarias de cooperaci\u00f3n internacional": {
+ "Ayudas monetarias de cooperaci\u00f3n internacional": {}
+ },
+ "Ayudas monetarias individuales": {
+ "Ayudas monetarias individuales": {}
+ },
+ "Ayudas monetarias realizadas a trav\u00e9s de otras entidades o centros": {
+ "Ayudas monetarias realizadas a trav\u00e9s de otras entidades o centros": {}
+ }
+ },
+ "Ayudas no monetarias": {
+ "Ayudas no monetarias a entidades": {
+ "Ayudas no monetarias a entidades": {}
+ },
+ "Ayudas no monetarias de cooperaci\u00f3n internacional": {
+ "Ayudas no monetarias de cooperaci\u00f3n internacional": {}
+ },
+ "Ayudas no monetarias individuales": {
+ "Ayudas no monetarias individuales": {}
+ },
+ "Ayudas no monetarias realizadas a trav\u00e9s de otras entidades o centros": {
+ "Ayudas no monetarias realizadas a trav\u00e9s de otras entidades o centros": {}
+ },
+ "Beneficio transferido (gestor)": {
+ "Beneficio transferido (gestor)": {}
+ }
+ },
+ "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n": {
+ "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n": {}
+ },
+ "P\u00e9rdidas de cr\u00e9ditos derivados de la actividad incobrables": {
+ "P\u00e9rdidas de cr\u00e9ditos derivados de la actividad incobrables": {}
+ },
+ "Reembolsos de gastos al \u00f3rgano de gobierno": {
+ "Reembolsos de gastos al \u00f3rgano de gobierno": {}
+ },
+ "Reintegro de subvenciones, donaciones y legados recibidos, afectados a la actividad propia de la entidad": {
+ "Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad ": {}
+ },
+ "Resultados de operaciones en com\u00fan": {
+ "Beneficio transferido (gestor)": {
+ "Beneficio transferido (gestor)": {}
+ },
+ "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)": {
+ "P\u00e9rdida soportada(part\u00edcipe o asociado no gestor)": {}
+ }
+ }
+ },
+ "Compras": {
+ "Compras de materias primas": {
+ "Compras de materias primas": {}
+ },
+ "Compras de mercader\u00edas": {
+ "Compras de mercader\u00edas": {}
+ },
+ "Compras de otros aprovisionamientos": {
+ "Compras de otros aprovisionamientos": {}
+ },
+ "Descuentos sobre compras por pronto pago": {
+ "Descuentos sobre compras por pronto pago de materias primas": {
+ "Descuentos sobre compras por pronto pago de materias primas": {}
+ },
+ "Descuentos sobre compras por pronto pago de mercader\u00edas": {
+ "Descuentos sobre compras por pronto pago de mercader\u00edas": {}
+ },
+ "Descuentos sobre compras por pronto pago de otros aprovisionamientos": {
+ "Descuentos sobre compras por pronto pago de otros aprovisionamientos": {}
+ }
+ },
+ "Devoluciones de compras y operaciones similares": {
+ "Devoluciones de compras de materias primas": {
+ "Devoluciones de compras de materias primas": {}
+ },
+ "Devoluciones de compras de mercader\u00edas": {
+ "Devoluciones de compras de mercader\u00edas": {}
+ },
+ "Devoluciones de compras de otros aprovisionamientos": {
+ "Devoluciones de compras de otros aprovisionamientos": {}
+ }
+ },
+ "Trabajos realizados por otras empresas": {
+ "Trabajos realizados por otras empresas": {}
+ },
+ "\u201cRappels\u201d por compras": {
+ "\"Rappels\" por compras de materias primas": {
+ "\"Rappels\" por compras de materias primas": {}
+ },
+ "\"Rappels\" por compras de mercader\u00edas": {
+ "\"Rappels\" por compras de mercader\u00edas": {}
+ },
+ "\"Rappels\" por compras de otros aprovisionamientos": {
+ "\"Rappels\" por compras de otros aprovisionamientos": {}
+ }
+ }
+ },
+ "Dotaciones para amortizaciones": {
+ "Amortizaci\u00f3n de las inversiones inmobiliarias": {
+ "Amortizaci\u00f3n de las inversiones inmobiliarias": {}
+ },
+ "Amortizaci\u00f3n del inmovilizado intangible": {
+ "Amortizaci\u00f3n del inmovilizado intangible": {}
+ },
+ "Amortizaci\u00f3n del inmovilizado material": {
+ "Amortizaci\u00f3n del inmovilizado material": {}
+ }
+ },
+ "Gastos de personal": {
+ "Indemnizaciones": {
+ "Indemnizaciones": {}
+ },
+ "Otros gastos sociales": {
+ "Otros gastos sociales": {}
+ },
+ "Retribuciones al personal mediante instrumentos de patrimonio": {
+ "Retribuciones al personal liquidados con instrumentos de patrimonio": {
+ "Retribuciones al personal liquidados con instrumentos de patrimonio": {}
+ },
+ "Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio": {
+ "Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio": {}
+ }
+ },
+ "Retribuciones mediante sistemas de aportaci\u00f3n definida": {
+ "Retribuciones mediante sistemas de aportaci\u00f3n definida": {}
+ },
+ "Retribuciones mediante sistemas de prestaci\u00f3n definida": {
+ "Contribuciones anuales": {
+ "Contribuciones anuales": {}
+ },
+ "Otros costes": {
+ "Otros costes": {}
+ }
+ },
+ "Seguridad Social a cargo de la empresa": {
+ "Seguridad Social a cargo de la empresa": {}
+ },
+ "Sueldos y salarios": {
+ "Sueldos y salarios": {}
+ }
+ },
+ "Gastos financieros": {
+ "Diferencias negativas de cambio": {
+ "Diferencias negativas de cambio": {}
+ },
+ "Dividendos de acciones o participaciones consideradas como pasivos financieros": {
+ "Dividendos de pasivos, empresas asociadas": {
+ "Dividendos de pasivos, empresas asociadas": {}
+ },
+ "Dividendos de pasivos, empresas del grupo": {
+ "Dividendos de pasivos, empresas del grupo": {}
+ },
+ "Dividendos de pasivos, otras empresas": {
+ "Dividendos de pasivos, otras empresas": {}
+ },
+ "Dividendos de pasivos, otras partes vinculadas": {
+ "Dividendos de pasivos, otras partes vinculadas": {}
+ }
+ },
+ "Gastos financieros por actualizaci\u00f3n de provisiones": {
+ "Gastos financieros por actualizaci\u00f3n de provisiones": {}
+ },
+ "Intereses de deudas": {
+ "Intereses de deudas con entidades de cr\u00e9dito": {
+ "Intereses de deudas con entidades de cr\u00e9dito": {}
+ },
+ "Intereses de deudas, empresas asociadas": {
+ "Intereses de deudas, empresas asociadas": {}
+ },
+ "Intereses de deudas, empresas del grupo": {
+ "Intereses de deudas, empresas del grupo": {}
+ },
+ "Intereses de deudas, otras empresas": {
+ "Intereses de deudas, otras empresas": {}
+ },
+ "Intereses de deudas, otras partes vinculadas": {
+ "Intereses de deudas, otras partes vinculadas": {}
+ }
+ },
+ "Intereses de obligaciones y bonos": {
+ "Intereses de obligaciones y bonos a corto plazo, empresas asociadas": {
+ "Intereses de obligaciones y bonos a corto plazo, empresas asociadas": {}
+ },
+ "Intereses de obligaciones y bonos a corto plazo, empresas del grupo": {
+ "Intereses de obligaciones y bonos a corto plazo, empresas del grupo": {}
+ },
+ "Intereses de obligaciones y bonos a corto plazo, otras empresas": {
+ "Intereses de obligaciones y bonos a corto plazo, otras empresas": {}
+ },
+ "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas": {
+ "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas": {}
+ },
+ "Intereses de obligaciones y bonos, empresas asociadas": {
+ "Intereses de obligaciones y bonos, empresas asociadas": {}
+ },
+ "Intereses de obligaciones y bonos, empresas del grupo": {
+ "Intereses de obligaciones y bonos, empresas del grupo": {}
+ },
+ "Intereses de obligaciones y bonos, otras empresas": {
+ "Intereses de obligaciones y bonos, otras empresas": {}
+ },
+ "Intereses de obligaciones y bonos, otras partes vinculadas": {
+ "Intereses de obligaciones y bonos, otras partes vinculadas": {}
+ }
+ },
+ "Intereses por descuento de efectos y operaciones de \u201cfactoring\u201d": {
+ "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas": {
+ "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas": {}
+ },
+ "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo": {
+ "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo": {}
+ },
+ "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas": {
+ "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas": {}
+ },
+ "Intereses por descuento de efectos en otras entidades de cr\u00e9dito": {
+ "Intereses por descuento de efectos en otras entidades de cr\u00e9dito": {}
+ },
+ "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas": {
+ "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas": {}
+ },
+ "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo": {
+ "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo": {}
+ },
+ "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas": {
+ "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas": {}
+ },
+ "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito": {
+ "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito": {}
+ }
+ },
+ "Otros gastos financieros": {
+ "Otros gastos financieros": {}
+ },
+ "P\u00e9rdidas de cr\u00e9ditos no comerciales": {
+ "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas": {
+ "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas": {}
+ },
+ "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo": {
+ "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo": {}
+ },
+ "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas": {
+ "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas": {}
+ },
+ "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas": {
+ "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas": {}
+ },
+ "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas": {
+ "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas": {}
+ },
+ "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo": {
+ "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo": {}
+ },
+ "P\u00e9rdidas de cr\u00e9ditos, otras empresas": {
+ "P\u00e9rdidas de cr\u00e9ditos, otras empresas": {}
+ },
+ "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas": {
+ "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas": {}
+ }
+ },
+ "P\u00e9rdidas en participaciones y valores representativos de deuda": {
+ "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas": {
+ "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas": {}
+ },
+ "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo": {
+ "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo": {}
+ },
+ "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas": {
+ "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas": {}
+ },
+ "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas": {
+ "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas": {}
+ },
+ "P\u00e9rdidas en valores representativos de deuda, empresas asociadas": {
+ "P\u00e9rdidas en valores representativos de deuda, empresas asociadas": {}
+ },
+ "P\u00e9rdidas en valores representativos de deuda, empresas del grupo": {
+ "P\u00e9rdidas en valores representativos de deuda, empresas del grupo": {}
+ },
+ "P\u00e9rdidas en valores representativos de deuda, otras empresas": {
+ "P\u00e9rdidas en valores representativos de deuda, otras empresas": {}
+ },
+ "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas": {
+ "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas": {}
+ }
+ },
+ "P\u00e9rdidas por valoraci\u00f3n de instrumentos financieros por su valor razonable": {
+ "P\u00e9rdidas de cartera de negociaci\u00f3n": {
+ "P\u00e9rdidas de cartera de negociaci\u00f3n": {}
+ },
+ "P\u00e9rdidas de designados por la empresa": {
+ "P\u00e9rdidas de designados por la empresa": {}
+ },
+ "P\u00e9rdidas de disponibles para la venta": {
+ "P\u00e9rdidas de disponibles para la venta": {}
+ },
+ "P\u00e9rdidas de instrumentos de cobertura": {
+ "P\u00e9rdidas de instrumentos de cobertura": {}
+ },
+ "P\u00e9rdidas por valoraci\u00f3n de instrumentos financieros por su valor razonable": {}
+ }
+ },
+ "Otros gastos de gesti\u00f3n": {
+ "Otras p\u00e9rdidas en gesti\u00f3n corriente": {
+ "Otras p\u00e9rdidas en gesti\u00f3n corriente": {}
+ },
+ "P\u00e9rdidas de cr\u00e9ditos comerciales incobrables": {
+ "P\u00e9rdidas de cr\u00e9ditos comerciales incobrables": {}
+ },
+ "Resultados de operaciones en com\u00fan": {
+ "Beneficio transferido (gestor)": {
+ "Beneficio transferido (gestor)": {}
+ },
+ "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)": {
+ "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)": {}
+ }
+ }
+ },
+ "P\u00e9rdidas por deterioro y otras dotaciones": {
+ "Dotaci\u00f3n a la provisi\u00f3n por operaciones comerciales": {
+ "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales": {
+ "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales": {}
+ },
+ "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos": {
+ "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos": {}
+ }
+ },
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos": {
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas": {
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas": {}
+ },
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo": {
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo": {}
+ },
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas": {
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas": {}
+ },
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas": {
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas": {}
+ }
+ },
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo": {
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas": {
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas": {}
+ },
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo": {
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo": {}
+ },
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas": {
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas": {}
+ },
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas": {
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas": {}
+ }
+ },
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones comerciales": {
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones comerciales": {}
+ },
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad": {
+ "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad": {}
+ },
+ "P\u00e9rdidas por deterioro de existencias": {
+ "P\u00e9rdidas por deterioro de materias primas": {
+ "P\u00e9rdidas por deterioro de materias primas": {}
+ },
+ "P\u00e9rdidas por deterioro de mercader\u00edas": {
+ "P\u00e9rdidas por deterioro de mercader\u00edas": {}
+ },
+ "P\u00e9rdidas por deterioro de otros aprovisionamientos": {
+ "P\u00e9rdidas por deterioro de otros aprovisionamientos": {}
+ },
+ "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n": {
+ "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n": {}
+ }
+ },
+ "P\u00e9rdidas por deterioro de las inversiones inmobiliarias": {
+ "P\u00e9rdidas por deterioro de las inversiones inmobiliarias": {}
+ },
+ "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda": {
+ "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas": {
+ "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas": {}
+ },
+ "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo": {
+ "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo": {}
+ },
+ "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas": {
+ "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas": {}
+ },
+ "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas": {
+ "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas": {}
+ },
+ "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas": {
+ "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas": {}
+ },
+ "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo": {
+ "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo": {}
+ },
+ "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas": {
+ "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas": {}
+ },
+ "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas": {
+ "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas": {}
+ }
+ },
+ "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda a corto plazo": {
+ "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas": {
+ "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas": {}
+ },
+ "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo": {
+ "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo": {}
+ },
+ "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas": {
+ "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas": {}
+ },
+ "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo": {
+ "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo": {}
+ },
+ "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas": {
+ "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas": {}
+ },
+ "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas": {
+ "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas": {}
+ }
+ },
+ "P\u00e9rdidas por deterioro del inmovilizado intangible": {
+ "P\u00e9rdidas por deterioro del inmovilizado intangible": {}
+ },
+ "P\u00e9rdidas por deterioro del inmovilizado material": {
+ "P\u00e9rdidas por deterioro del inmovilizado material": {}
+ },
+ "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico": {
+ "P\u00e9rdidas por deterioro de bienes del Patrimonio Hist\u00f3rico": {
+ "P\u00e9rdidas por deterioro de bienes del Patrimonio Hist\u00f3rico": {}
+ },
+ "P\u00e9rdidas por deterioro del inmovilizado material": {}
+ }
+ },
+ "P\u00e9rdidas procedentes de activos no corrientes y gastos excepcionales": {
+ "Gastos excepcionales": {
+ "Gastos excepcionales": {}
+ },
+ "P\u00e9rdidas por operaciones con obligaciones propias": {
+ "P\u00e9rdidas por operaciones con obligaciones propias": {}
+ },
+ "P\u00e9rdidas procedentes de las inversiones inmobiliarias": {
+ "P\u00e9rdidas procedentes de las inversiones inmobiliarias": {}
+ },
+ "P\u00e9rdidas procedentes de participaciones en partes vinculadas": {
+ "P\u00e9rdidas procedentes de participaciones en, empresas del grupo": {
+ "P\u00e9rdidas procedentes de participaciones en, empresas del grupo": {}
+ },
+ "P\u00e9rdidas procedentes de participaciones, empresas asociadas": {
+ "P\u00e9rdidas procedentes de participaciones, empresas asociadas": {}
+ },
+ "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas": {
+ "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas": {}
+ }
+ },
+ "P\u00e9rdidas procedentes del inmovilizado intangible": {
+ "P\u00e9rdidas procedentes del inmovilizado intangible": {}
+ },
+ "P\u00e9rdidas procedentes del inmovilizado material": {
+ "P\u00e9rdidas procedentes del inmovilizado material": {}
+ },
+ "P\u00e9rdidas procedentes del inmovilizado material y bienes del Patrimonio Hist\u00f3rico": {
+ "P\u00e9rdidas procedentes de bienes del Patrimonio Hist\u00f3rico": {
+ "P\u00e9rdidas procedentes de bienes del Patrimonio Hist\u00f3rico": {}
+ },
+ "P\u00e9rdidas procedentes del inmovilizado material": {}
+ }
+ },
+ "Servicios exteriores": {
+ "Arrendamientos y c\u00e1nones": {
+ "Arrendamientos y c\u00e1nones": {}
+ },
+ "Gastos en investigaci\u00f3n y desarrollo del ejercicio": {
+ "Gastos en investigaci\u00f3n y desarrollo del ejercicio": {}
+ },
+ "Otros servicios": {
+ "Otros servicios": {}
+ },
+ "Primas de seguros": {
+ "Primas de seguros": {}
+ },
+ "Publicidad, propaganda y relaciones p\u00fablicas": {
+ "Publicidad, propaganda y relaciones p\u00fablicas": {}
+ },
+ "Reparaciones y conservaci\u00f3n": {
+ "Reparaciones y conservaci\u00f3n": {}
+ },
+ "Servicios bancarios y similares": {
+ "Servicios bancarios y similares": {}
+ },
+ "Servicios de profesionales independientes": {
+ "Servicios de profesionales independientes": {}
+ },
+ "Suministros": {
+ "Suministros": {}
+ },
+ "Transportes": {
+ "Transportes": {}
+ }
+ },
+ "Tributos": {
+ "Ajustes negativos en la imposici\u00f3n indirecta": {
+ "Ajustes negativos en IVA de activo corriente": {
+ "Ajustes negativos en IVA de activo corriente": {}
+ },
+ "Ajustes negativos en IVA de inversiones": {
+ "Ajustes negativos en IVA de inversiones": {}
+ }
+ },
+ "Ajustes negativos en la imposici\u00f3n sobre beneficios": {
+ "Ajustes negativos en la imposici\u00f3n sobre beneficios": {}
+ },
+ "Ajustes positivos en la imposici\u00f3n indirecta": {
+ "Ajustes positivos en IVA de activo corriente": {
+ "Ajustes positivos en IVA de activo corriente": {}
+ },
+ "Ajustes positivos en IVA de inversiones": {
+ "Ajustes positivos en IVA de inversiones": {}
+ }
+ },
+ "Ajustes positivos en la imposici\u00f3n sobre beneficios": {
+ "Ajustes positivos en la imposici\u00f3n sobre beneficios": {}
+ },
+ "Devoluci\u00f3n de impuestos": {
+ "Devoluci\u00f3n de impuestos": {}
+ },
+ "Impuesto sobre beneficios": {
+ "Impuesto corriente": {
+ "Impuesto corriente": {}
+ },
+ "Impuesto diferido": {
+ "Impuesto diferido": {}
+ }
+ },
+ "Otros tributos": {
+ "Otros tributos": {}
+ }
+ },
+ "Variaci\u00f3n de existencias": {
+ "Variaci\u00f3n de existencias de materias primas": {
+ "Variaci\u00f3n de existencias de materias primas": {}
+ },
+ "Variaci\u00f3n de existencias de mercader\u00edas": {
+ "Variaci\u00f3n de existencias de mercader\u00edas": {}
+ },
+ "Variaci\u00f3n de existencias de otros aprovisionamientos": {
+ "Variaci\u00f3n de existencias de otros aprovisionamientos": {}
+ }
+ }
+ },
+ "Cuentas financieras": {
+ "Activos no corrientes mantenidos para la venta y activos y pasivos asociados": {
+ "Acreedores comerciales y otras cuentas a pagar": {
+ "Acreedores comerciales y otras cuentas a pagar": {}
+ },
+ "Deudas con caracter\u00edsticas especiales": {
+ "Deudas con caracter\u00edsticas especiales": {}
+ },
+ "Deudas con personas y entidades vinculadas": {
+ "Deudas con personas y entidades vinculadas": {}
+ },
+ "Existencias, deudores comerciales y otras cuentas a cobrar": {
+ "Existencias, deudores comerciales y otras cuentas a cobrar": {}
+ },
+ "Inmovilizado": {
+ "Inmovilizado": {}
+ },
+ "Inversiones con personas y entidades vinculadas": {
+ "Inversiones con personas y entidades vinculadas": {}
+ },
+ "Inversiones financieras": {
+ "Inversiones financieras": {}
+ },
+ "Otros activos": {
+ "Otros activos": {}
+ },
+ "Otros pasivos": {
+ "Otros pasivos": {}
+ },
+ "Provisiones": {
+ "Provisiones": {}
+ }
+ },
+ "Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta": {
+ "Deterioro de valor de activos no corrientes mantenidos para la venta": {
+ "Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta": {
+ "Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta": {}
+ },
+ "Deterioro de valor de inmovilizado no corriente mantenido para la venta": {
+ "Deterioro de valor de inmovilizado no corriente mantenido para la venta": {}
+ },
+ "Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta": {
+ "Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta": {}
+ },
+ "Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta": {
+ "Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta": {}
+ },
+ "Deterioro de valor de otros activos mantenidos para la venta": {
+ "Deterioro de valor de otros activos mantenidos para la venta": {}
+ }
+ },
+ "Deterioro de valor de cr\u00e9ditos a corto plazo": {
+ "Deterioro de valor de cr\u00e9ditos a corto plazo": {}
+ },
+ "Deterioro de valor de cr\u00e9ditos a corto plazo a partes vinculadas": {
+ "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas": {
+ "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas": {}
+ },
+ "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo": {
+ "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo": {}
+ },
+ "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas": {
+ "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas": {}
+ }
+ },
+ "Deterioro de valor de participaciones a corto plazo": {
+ "Deterioro de valor de participaciones a corto plazo": {}
+ },
+ "Deterioro de valor de participaciones a corto plazo en partes vinculadas": {
+ "Deterioro de valor de participaciones a corto plazo en empresas asociadas": {
+ "Deterioro de valor de participaciones a corto plazo en empresas asociadas": {}
+ },
+ "Deterioro de valor de participaciones a corto plazo en empresas del grupo": {
+ "Deterioro de valor de participaciones a corto plazo en empresas del grupo": {}
+ },
+ "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas": {
+ "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas": {}
+ }
+ },
+ "Deterioro de valor de valores representativos de deuda a corto plazo": {
+ "Deterioro de valor de valores representativos de deuda a corto plazo": {}
+ },
+ "Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas": {
+ "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas": {
+ "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas": {}
+ },
+ "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo": {
+ "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo": {}
+ },
+ "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas": {
+ "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas": {}
+ }
+ }
+ },
+ "Deudas a corto plazo con partes vinculadas": {
+ "Acreedores por arrendamiento financiero a corto plazo, partes vinculadas": {
+ "Acreedores por arrendamiento financiero a corto plazo, empresas asociadas": {
+ "Acreedores por arrendamiento financiero a corto plazo, empresas asociadas": {}
+ },
+ "Acreedores por arrendamiento financiero a corto plazo, empresas del grupo": {
+ "Acreedores por arrendamiento financiero a corto plazo, empresas del grupo": {}
+ },
+ "Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas": {
+ "Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas": {}
+ }
+ },
+ "Deudas a corto plazo con entidades de cr\u00e9dito vinculadas": {
+ "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas": {
+ "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas": {}
+ },
+ "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo": {
+ "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo": {}
+ },
+ "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas": {
+ "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas": {}
+ }
+ },
+ "Intereses a corto plazo de deudas con partes vinculadas": {
+ "Intereses a corto plazo de deudas con empresas asociadas": {
+ "Intereses a corto plazo de deudas con empresas asociadas": {}
+ },
+ "Intereses a corto plazo de deudas con empresas del grupo": {
+ "Intereses a corto plazo de deudas con empresas del grupo": {}
+ },
+ "Intereses a corto plazo de deudas con otras partes vinculadas": {
+ "Intereses a corto plazo de deudas con otras partes vinculadas": {}
+ }
+ },
+ "Otras deudas a corto plazo con partes vinculadas": {
+ "Otras deudas a corto plazo con empresas asociadas": {
+ "Otras deudas a corto plazo con empresas asociadas": {}
+ },
+ "Otras deudas a corto plazo con empresas del grupo": {
+ "Otras deudas a corto plazo con empresas del grupo": {}
+ },
+ "Otras deudas a corto plazo con otras partes vinculadas": {
+ "Otras deudas a corto plazo con otras partes vinculadas": {}
+ }
+ },
+ "Proveedores de inmovilizado a corto plazo, partes vinculadas": {
+ "Proveedores de inmovilizado a corto plazo, empresas asociadas": {
+ "Proveedores de inmovilizado a corto plazo, empresas asociadas": {}
+ },
+ "Proveedores de inmovilizado a corto plazo, empresas del grupo": {
+ "Proveedores de inmovilizado a corto plazo, empresas del grupo": {}
+ },
+ "Proveedores de inmovilizado a corto plazo, otras partes vinculadas": {
+ "Proveedores de inmovilizado a corto plazo, otras partes vinculadas": {}
+ }
+ }
+ },
+ "Deudas a corto plazo por pr\u00e9stamos recibidos y otros conceptos": {
+ "Acreedores por arrendamiento financiero a corto plazo": {
+ "Acreedores por arrendamiento financiero a corto plazo": {}
+ },
+ "Deudas a corto plazo": {
+ "Deudas a corto plazo": {}
+ },
+ "Deudas a corto plazo con entidades de cr\u00e9dito": {
+ "Deudas a corto plazo por cr\u00e9dito dispuesto": {
+ "Deudas a corto plazo por cr\u00e9dito dispuesto": {}
+ },
+ "Deudas por efectos descontados": {
+ "Deudas por efectos descontados": {}
+ },
+ "Deudas por operaciones de \u201cfactoring\u201d": {
+ "Deudas por operaciones de \u201cfactoring\u201d": {}
+ },
+ "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito": {
+ "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito": {}
+ }
+ },
+ "Deudas a corto plazo transformables en subvenciones, donaciones y legados": {
+ "Deudas a corto plazo transformables en subvenciones, donaciones y legados": {}
+ },
+ "Dividendo activo a pagar": {
+ "Dividendo activo a pagar": {}
+ },
+ "Efectos a pagar a corto plazo": {
+ "Efectos a pagar a corto plazo": {}
+ },
+ "Intereses a corto plazo de deudas": {
+ "Intereses a corto plazo de deudas": {}
+ },
+ "Intereses a corto plazo de deudas con entidades de cr\u00e9dito": {
+ "Intereses a corto plazo de deudas con entidades de cr\u00e9dito": {}
+ },
+ "Proveedores de inmovilizado a corto plazo": {
+ "Proveedores de inmovilizado a corto plazo": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Provisiones a corto plazo": {
+ "Provisi\u00f3n a corto plazo para actuaciones medioambientales": {
+ "Provisi\u00f3n a corto plazo para actuaciones medioambientales": {}
+ },
+ "Provisi\u00f3n a corto plazo para impuestos": {
+ "Provisi\u00f3n a corto plazo para impuestos": {}
+ },
+ "Provisi\u00f3n a corto plazo para otras responsabilidades": {
+ "Provisi\u00f3n a corto plazo para otras responsabilidades": {}
+ },
+ "Provisi\u00f3n a corto plazo para reestructuraciones de patrimonio": {
+ "Provisi\u00f3n a corto plazo para reestructuraciones de patrimonio": {}
+ },
+ "Provisi\u00f3n a corto plazo por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado": {
+ "Provisi\u00f3n a corto plazo por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado": {}
+ },
+ "Provisi\u00f3n a corto plazo por retribuciones al personal": {
+ "Provisi\u00f3n a corto plazo por retribuciones al personal": {}
+ },
+ "Provisi\u00f3n a corto plazo por transacciones con pagos basados en instrumentos": {
+ "Provisi\u00f3n a corto plazo por transacciones con pagos basados en instrumentos": {}
+ }
+ }
+ },
+ "Empr\u00e9stitos, deudas con caracter\u00edsticas especiales y otras emisiones an\u00e1logas a corto plazo": {
+ "Acciones o participaciones a corto plazo consideradas como pasivos financieros": {
+ "Acciones o participaciones a corto plazo consideradas como pasivos financieros": {}
+ },
+ "Deudas representadas en otros valores negociables a corto plazo": {
+ "Deudas representadas en otros valores negociables a corto plazo": {}
+ },
+ "Dividendos de acciones o participaciones consideradas como pasivos financieros": {
+ "Dividendos de acciones o participaciones consideradas como pasivos financieros": {}
+ },
+ "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas": {
+ "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas": {}
+ },
+ "Obligaciones y bonos a corto plazo": {
+ "Obligaciones y bonos a corto plazo": {}
+ },
+ "Obligaciones y bonos convertibles a corto plazo": {
+ "Obligaciones y bonos convertibles a corto plazo": {}
+ },
+ "Valores negociables amortizados": {
+ "Obligaciones y bonos amortizados": {
+ "Obligaciones y bonos amortizados": {}
+ },
+ "Obligaciones y bonos convertibles amortizados": {
+ "Obligaciones y bonos convertibles amortizados": {}
+ },
+ "Otros valores negociables amortizados": {
+ "Otros valores negociables amortizados": {}
+ }
+ }
+ },
+ "Fianzas y dep\u00f3sitos recibidos y constituidos a corto plazo y ajustes por periodificaci\u00f3n": {
+ "Dep\u00f3sitos constituidos a corto plazo": {
+ "Dep\u00f3sitos constituidos a corto plazo": {}
+ },
+ "Dep\u00f3sitos recibidos a corto plazo": {
+ "Dep\u00f3sitos recibidos a corto plazo": {}
+ },
+ "Fianzas constituidas a corto plazo": {
+ "Fianzas constituidas a corto plazo": {}
+ },
+ "Fianzas recibidas a corto plazo": {
+ "Fianzas recibidas a corto plazo": {}
+ },
+ "Garant\u00edas financieras a corto plazo": {
+ "Garant\u00edas financieras a corto plazo": {}
+ },
+ "Intereses cobrados por anticipado": {
+ "Intereses cobrados por anticipado": {}
+ },
+ "Intereses pagados por anticipado": {
+ "Intereses pagados por anticipado": {}
+ }
+ },
+ "Inversiones financieras a corto plazo en partes vinculadas": {
+ "Cr\u00e9ditos a corto plazo a partes vinculadas": {
+ "Cr\u00e9ditos a corto plazo a empresas asociadas": {
+ "Cr\u00e9ditos a corto plazo a empresas asociadas": {}
+ },
+ "Cr\u00e9ditos a corto plazo a empresas del grupo": {
+ "Cr\u00e9ditos a corto plazo a empresas del grupo": {}
+ },
+ "Cr\u00e9ditos a corto plazo a otras partes vinculadas": {
+ "Cr\u00e9ditos a corto plazo a otras partes vinculadas": {}
+ }
+ },
+ "Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas": {
+ "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas": {
+ "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas": {}
+ },
+ "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo": {
+ "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo": {}
+ },
+ "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas": {
+ "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas": {}
+ }
+ },
+ "Dividendo a cobrar de inversiones financieras en partes vinculadas": {
+ "Dividendo a cobrar de inversiones financieras en empresas asociadas": {
+ "Dividendo a cobrar de inversiones financieras en empresas asociadas": {}
+ },
+ "Dividendo a cobrar de inversiones financieras en empresas del grupo": {
+ "Dividendo a cobrar de inversiones financieras en empresas del grupo": {}
+ },
+ "Dividendo a cobrar de inversiones financieras en otras partes vinculadas": {
+ "Dividendo a cobrar de inversiones financieras en otras partes vinculadas": {}
+ }
+ },
+ "Intereses a corto plazo de cr\u00e9ditos a partes vinculadas": {
+ "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas": {
+ "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas": {}
+ },
+ "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo": {
+ "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo": {}
+ },
+ "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas": {
+ "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas": {}
+ }
+ },
+ "Intereses a corto plazo de valores representativos de deuda de partes vinculadas": {
+ "Intereses a corto plazo de valores representativos de deuda de empresas asociadas": {
+ "Intereses a corto plazo de valores representativos de deuda de empresas asociadas": {}
+ },
+ "Intereses a corto plazo de valores representativos de deuda de empresas del grupo": {
+ "Intereses a corto plazo de valores representativos de deuda de empresas del grupo": {}
+ },
+ "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas": {
+ "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas": {}
+ }
+ },
+ "Participaciones a corto plazo en partes vinculadas": {
+ "Participaciones a corto plazo en empresas asociadas": {
+ "Participaciones a corto plazo en empresas asociadas": {}
+ },
+ "Participaciones a corto plazo en empresas del grupo": {
+ "Participaciones a corto plazo en empresas del grupo": {}
+ },
+ "Participaciones a corto plazo en otras partes vinculadas": {
+ "Participaciones a corto plazo en otras partes vinculadas": {}
+ }
+ },
+ "Valores representativos de deuda a corto plazo de partes vinculadas": {
+ "Valores representativos de deuda a corto plazo de empresas asociadas": {
+ "Valores representativos de deuda a corto plazo de empresas asociadas": {}
+ },
+ "Valores representativos de deuda a corto plazo de empresas del grupo": {
+ "Valores representativos de deuda a corto plazo de empresas del grupo": {}
+ },
+ "Valores representativos de deuda a corto plazo de otras partes vinculadas": {
+ "Valores representativos de deuda a corto plazo de otras partes vinculadas": {}
+ }
+ }
+ },
+ "Otras cuentas no bancarias": {
+ "Cuenta corriente con otras personas y entidades vinculadas": {
+ "Cuenta corriente con empresas asociadas": {
+ "Cuenta corriente con empresas asociadas": {}
+ },
+ "Cuenta corriente con empresas del grupo": {
+ "Cuenta corriente con empresas del grupo": {}
+ },
+ "Cuenta corriente con otras partes vinculadas": {
+ "Cuenta corriente con otras partes vinculadas": {}
+ }
+ },
+ "Cuenta corriente con patronos y otros": {
+ "Cuenta corriente con patronos y otros": {}
+ },
+ "Cuenta corriente con socios y administradores": {
+ "Cuenta corriente con socios y administradores": {}
+ },
+ "Cuenta corriente con uniones temporales de empresas y comunidades de bienes": {
+ "Cuenta corriente con uniones temporales de empresas y comunidades de bienes": {}
+ },
+ "Cuentas corrientes en fusiones y escisiones": {
+ "Socios de sociedad disuelta": {
+ "Socios de sociedad disuelta": {}
+ },
+ "Socios de sociedad escindida": {
+ "Socios de sociedad escindida": {}
+ },
+ "Socios, cuenta de escisi\u00f3n": {
+ "Socios, cuenta de escisi\u00f3n": {}
+ },
+ "Socios, cuenta de fusi\u00f3n": {
+ "Socios, cuenta de fusi\u00f3n": {}
+ }
+ },
+ "Derivados financieros a corto plazo": {
+ "Activos por derivados financieros a corto plazo, cartera de negociaci\u00f3n": {
+ "Activos por derivados financieros a corto plazo, cartera de negociaci\u00f3n": {}
+ },
+ "Activos por derivados financieros a corto plazo, instrumentos de cobertura": {
+ "Activos por derivados financieros a corto plazo, instrumentos de cobertura": {}
+ },
+ "Pasivos por derivados financieros a corto plazo, cartera de negociaci\u00f3n": {
+ "Pasivos por derivados financieros a corto plazo, cartera de negociaci\u00f3n": {}
+ },
+ "Pasivos por derivados financieros a corto plazo, instrumentos de cobertura": {
+ "Pasivos por derivados financieros a corto plazo, instrumentos de cobertura": {}
+ }
+ },
+ "Desembolsos exigidos sobre participaciones en el patrimonio neto": {
+ "Desembolsos exigidos sobre participaciones de otras empresas": {
+ "Desembolsos exigidos sobre participaciones de otras empresas": {}
+ },
+ "Desembolsos exigidos sobre participaciones, empresas asociadas": {
+ "Desembolsos exigidos sobre participaciones, empresas asociadas": {}
+ },
+ "Desembolsos exigidos sobre participaciones, empresas del grupo": {
+ "Desembolsos exigidos sobre participaciones, empresas del grupo": {}
+ },
+ "Desembolsos exigidos sobre participaciones, otras partes vinculadas": {
+ "Desembolsos exigidos sobre participaciones, otras partes vinculadas": {}
+ }
+ },
+ "Dividendo activo a cuenta": {
+ "Dividendo activo a cuenta": {}
+ },
+ "Partidas pendientes de aplicaci\u00f3n": {
+ "Partidas pendientes de aplicaci\u00f3n": {}
+ },
+ "Socios por desembolsos exigidos": {
+ "Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros": {
+ "Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros": {}
+ },
+ "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias": {
+ "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias": {}
+ }
+ },
+ "Titular de la explotaci\u00f3n": {
+ "Titular de la explotaci\u00f3n": {}
+ }
+ },
+ "Otras inversiones financieras a corto plazo": {
+ "Cr\u00e9ditos a corto plazo": {
+ "Cr\u00e9ditos a corto plazo": {}
+ },
+ "Cr\u00e9ditos a corto plazo al personal": {
+ "Cr\u00e9ditos a corto plazo al personal": {}
+ },
+ "Cr\u00e9ditos a corto plazo por enajenaci\u00f3n de inmovilizado": {
+ "Cr\u00e9ditos a corto plazo por enajenaci\u00f3n de inmovilizado": {}
+ },
+ "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo": {
+ "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo": {}
+ },
+ "Dividendo a cobrar": {
+ "Dividendo a cobrar": {}
+ },
+ "Imposiciones a corto plazo": {
+ "Imposiciones a corto plazo": {}
+ },
+ "Intereses a corto plazo de cr\u00e9ditos": {
+ "Intereses a corto plazo de cr\u00e9ditos": {}
+ },
+ "Intereses a corto plazo de valores representativos de deudas": {
+ "Intereses a corto plazo de valores representativos de deudas": {}
+ },
+ "Inversiones financieras a corto plazo en instrumentos de patrimonio": {
+ "Inversiones financieras a corto plazo en instrumentos de patrimonio": {}
+ },
+ "Valores representativos de deuda a corto plazo": {
+ "Valores representativos de deuda a corto plazo": {}
+ }
+ },
+ "Tesorer\u00eda": {
+ "Bancos e instituciones de cr\u00e9dito c/c vista, euros": {
+ "Bancos e instituciones de cr\u00e9dito c/c vista, euros": {}
+ },
+ "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera": {
+ "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera": {}
+ },
+ "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros": {
+ "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros": {}
+ },
+ "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera": {
+ "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera": {}
+ },
+ "Caja, euros": {
+ "Caja, euros": {}
+ },
+ "Caja, moneda extranjera": {
+ "Caja, moneda extranjera": {}
+ },
+ "Inversiones a corto plazo de gran liquidez": {
+ "Inversiones a corto plazo de gran liquidez": {}
+ }
+ }
+ },
+ "Existencias": {
+ "Comerciales": {
+ "Mercader\u00edas A": {
+ "Mercader\u00edas A": {}
+ },
+ "Mercader\u00edas B": {
+ "Mercader\u00edas B": {}
+ }
+ },
+ "Deterioro de valor de las existencias": {
+ "Deterioro de valor de las materias primas": {
+ "Deterioro de valor de las materias primas": {}
+ },
+ "Deterioro de valor de las mercader\u00edas": {
+ "Deterioro de valor de las mercader\u00edas": {}
+ },
+ "Deterioro de valor de los productos en curso": {
+ "Deterioro de valor de los productos en curso": {}
+ },
+ "Deterioro de valor de los productos semiterminados": {
+ "Deterioro de valor de los productos semiterminados": {}
+ },
+ "Deterioro de valor de los productos terminados": {
+ "Deterioro de valor de los productos terminados": {}
+ },
+ "Deterioro de valor de los subproductos, residuos y materiales recuperados": {
+ "Deterioro de valor de los subproductos, residuos y materiales recuperados": {}
+ },
+ "Deterioro de valor de otros aprovisionamientos": {
+ "Deterioro de valor de otros aprovisionamientos": {}
+ }
+ },
+ "Materias primas": {
+ "Materias primas A": {
+ "Materias primas A": {}
+ },
+ "Materias primas B": {
+ "Materias primas B": {}
+ }
+ },
+ "Otros aprovisionamientos": {
+ "Combustibles": {
+ "Combustibles": {}
+ },
+ "Elementos y conjuntos incorporables": {
+ "Elementos y conjuntos incorporables": {}
+ },
+ "Embalajes": {
+ "Embalajes": {}
+ },
+ "Envases": {
+ "Envases": {}
+ },
+ "Material de oficina": {
+ "Material de oficina": {}
+ },
+ "Materiales diversos": {
+ "Materiales diversos": {}
+ },
+ "Repuestos": {
+ "Repuestos": {}
+ }
+ },
+ "Productos en curso": {
+ "Productos en curso A": {
+ "Productos en curso A": {}
+ },
+ "Productos en curso B": {
+ "Productos en curso B": {}
+ }
+ },
+ "Productos semiterminados": {
+ "Productos semiterminados A": {
+ "Productos semiterminados A": {}
+ },
+ "Productos semiterminados B": {
+ "Productos semiterminados B": {}
+ }
+ },
+ "Productos terminados": {
+ "Productos terminados A": {
+ "Productos terminados A": {}
+ },
+ "Productos terminados B": {
+ "Productos terminados B": {}
+ }
+ },
+ "Subproductos, residuos y materiales recuperados": {
+ "Materiales recuperados A": {
+ "Materiales recuperados A": {}
+ },
+ "Materiales recuperados B": {
+ "Materiales recuperados B": {}
+ },
+ "Residuos A": {
+ "Residuos A": {}
+ },
+ "Residuos B": {
+ "Residuos B": {}
+ },
+ "Subproductos A": {
+ "Subproductos A": {}
+ },
+ "Subproductos B": {
+ "Subproductos B": {}
+ }
+ }
+ },
+ "Financiaci\u00f3n b\u00e1sica": {
+ "Capital": {
+ "Acciones o participaciones propias en situaciones especiales": {
+ "Acciones o participaciones propias en situaciones especiales": {}
+ },
+ "Acciones o participaciones propias para reducci\u00f3n de capital": {
+ "Acciones o participaciones propias para reducci\u00f3n de capital": {}
+ },
+ "Capital": {
+ "Capital": {}
+ },
+ "Capital social": {
+ "Capital social": {}
+ },
+ "Dotaci\u00f3n fundacional": {
+ "Dotaci\u00f3n fundacional": {}
+ },
+ "Fondo social": {
+ "Fondo social": {}
+ },
+ "Fundadores/asociados por aportaciones no dinerarias pendientes": {
+ "Asociados, por aportaciones no dinerarias pendientes, en asociaciones": {
+ "Asociados, por aportaciones no dinerarias pendientes, en asociaciones": {}
+ },
+ "Fundadores, por aportaciones no dinerarias pendientes, en fundaciones": {
+ "Fundadores, por aportaciones no dinerarias pendientes, en fundaciones": {}
+ }
+ },
+ "Fundadores/asociados por desembolsos no exigidos": {
+ "Asociados, parte no desembolsada en asociaciones": {
+ "Asociados, parte no desembolsada en asociaciones": {}
+ },
+ "Fundadores, parte no desembolsada en fundaciones": {
+ "Fundadores, parte no desembolsada en fundaciones": {}
+ }
+ },
+ "Socios por aportaciones no dinerarias pendientes": {
+ "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n": {
+ "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n": {}
+ },
+ "Socios por aportaciones no dinerarias pendientes, capital social": {
+ "Socios por aportaciones no dinerarias pendientes, capital social": {}
+ }
+ },
+ "Socios por desembolsos no exigidos": {
+ "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n": {
+ "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n": {}
+ },
+ "Socios por desembolsos no exigidos, capital social": {
+ "Socios por desembolsos no exigidos, capital social": {}
+ }
+ }
+ },
+ "Deudas con caracter\u00edsticas especiales": {
+ "Acciones o participaciones consideradas como pasivos financieros": {
+ "Acciones o participaciones consideradas como pasivos financieros": {}
+ },
+ "Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros": {
+ "Aportaciones no dinerarias pendientes, empresas asociadas": {
+ "Aportaciones no dinerarias pendientes, empresas asociadas": {}
+ },
+ "Aportaciones no dinerarias pendientes, empresas del grupo": {
+ "Aportaciones no dinerarias pendientes, empresas del grupo": {}
+ },
+ "Aportaciones no dinerarias pendientes, otras partes vinculadas": {
+ "Aportaciones no dinerarias pendientes, otras partes vinculadas": {}
+ },
+ "Otras aportaciones no dinerarias pendientes": {
+ "Otras aportaciones no dinerarias pendientes": {}
+ }
+ },
+ "Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros": {
+ "Desembolsos no exigidos, empresas asociadas": {
+ "Desembolsos no exigidos, empresas asociadas": {}
+ },
+ "Desembolsos no exigidos, empresas del grupo": {
+ "Desembolsos no exigidos, empresas del grupo": {}
+ },
+ "Desembolsos no exigidos, otras partes vinculadas": {
+ "Desembolsos no exigidos, otras partes vinculadas": {}
+ },
+ "Otros desembolsos no exigidos": {
+ "Otros desembolsos no exigidos": {}
+ }
+ }
+ },
+ "Deudas con partes vinculadas": {
+ "Acreedores por arrendamiento financiero, partes vinculadas": {
+ "Acreedores por arrendamiento financiero, empresas asociadas": {
+ "Acreedores por arrendamiento financiero, empresas asociadas": {}
+ },
+ "Acreedores por arrendamiento financiero, empresas de grupo": {
+ "Acreedores por arrendamiento financiero, empresas de grupo": {}
+ },
+ "Acreedores por arrendamiento financiero, otras partes vinculadas": {
+ "Acreedores por arrendamiento financiero, otras partes vinculadas": {}
+ }
+ },
+ "Deudas con entidades de cr\u00e9dito vinculadas": {
+ "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas": {
+ "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas": {}
+ },
+ "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo": {
+ "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo": {}
+ },
+ "Deudas con otras entidades de cr\u00e9dito vinculadas": {
+ "Deudas con otras entidades de cr\u00e9dito vinculadas": {}
+ }
+ },
+ "Otras deudas con partes vinculadas": {
+ "Otras deudas, con otras partes vinculadas": {
+ "Otras deudas, con otras partes vinculadas": {}
+ },
+ "Otras deudas, empresas asociadas": {
+ "Otras deudas, empresas asociadas": {}
+ },
+ "Otras deudas, empresas del grupo": {
+ "Otras deudas, empresas del grupo": {}
+ }
+ },
+ "Proveedores de inmovilizado, partes vinculadas": {
+ "Proveedores de inmovilizado, empresas asociadas": {
+ "Proveedores de inmovilizado, empresas asociadas": {}
+ },
+ "Proveedores de inmovilizado, empresas del grupo": {
+ "Proveedores de inmovilizado, empresas del grupo": {}
+ },
+ "Proveedores de inmovilizado, otras partes vinculadas": {
+ "Proveedores de inmovilizado, otras partes vinculadas": {}
+ }
+ }
+ },
+ "Deudas por pr\u00e9stamos recibidos, empr\u00e9stitos y otros conceptos": {
+ "Acreedores por arrendamiento financiero": {
+ "Acreedores por arrendamiento financiero": {}
+ },
+ "Deudas": {
+ "Deudas": {}
+ },
+ "Deudas con entidades de cr\u00e9dito": {
+ "Deudas con entidades de cr\u00e9dito": {}
+ },
+ "Deudas representadas en otros valores negociables": {
+ "Deudas representadas en otros valores negociables": {}
+ },
+ "Deudas transformables en subvenciones, donaciones y legados": {
+ "Deudas transformables en subvenciones, donaciones y legados": {}
+ },
+ "Efectos a pagar": {
+ "Efectos a pagar": {}
+ },
+ "Obligaciones y bonos": {
+ "Obligaciones y bonos": {}
+ },
+ "Obligaciones y bonos convertibles": {
+ "Obligaciones y bonos convertibles": {}
+ },
+ "Pasivos por derivados financieros": {
+ "Pasivos por derivados financieros": {},
+ "Pasivos por derivados financieros, carter de negociaci\u00f3n": {
+ "Pasivos por derivados financieros, carter de negociaci\u00f3n": {}
+ },
+ "Pasivos por derivados financieros, instrumentos de cobertura": {
+ "Pasivos por derivados financieros, instrumentos de cobertura": {}
+ }
+ },
+ "Proveedores de inmovilizado": {
+ "Proveedores de inmovilizado": {}
+ }
+ },
+ "Excedentes pendientes de aplicaci\u00f3n": {
+ "Remanente": {
+ "Remanente": {}
+ },
+ "Resultado del ejercicio": {
+ "Resultado del ejercicio": {}
+ },
+ "Resultados negativos de ejercicios anteriores": {
+ "Resultados negativos de ejercicios anteriores": {}
+ }
+ },
+ "Pasivos por fianzas, garant\u00edas y otros conceptos": {
+ "Anticipos recibidos por ventas o prestaciones de servicios": {
+ "Anticipos recibidos por ventas o prestaciones de servicios": {}
+ },
+ "Dep\u00f3sitos recibidos": {
+ "Dep\u00f3sitos recibidos": {}
+ },
+ "Fianzas recibidas": {
+ "Fianzas recibidas": {}
+ },
+ "Garant\u00edas financieras": {
+ "Garant\u00edas financieras": {}
+ }
+ },
+ "Provisiones": {
+ "Provisi\u00f3n para actuaciones medioambientales": {
+ "Provisi\u00f3n para actuaciones medioambientales": {}
+ },
+ "Provisi\u00f3n para impuestos": {
+ "Provisi\u00f3n para impuestos": {}
+ },
+ "Provisi\u00f3n para otras responsabilidades": {
+ "Provisi\u00f3n para otras responsabilidades": {}
+ },
+ "Provisi\u00f3n para reestructuraciones": {
+ "Provisi\u00f3n para reestructuraciones": {}
+ },
+ "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado": {
+ "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado": {}
+ },
+ "Provisi\u00f3n por retribuciones del personal": {
+ "Provisi\u00f3n por retribuciones del personal": {}
+ },
+ "Provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio": {
+ "Provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio": {}
+ }
+ },
+ "Reservas y otros instrumentos de patrimonio": {
+ "Aportaciones de socios o propietarios": {
+ "Aportaciones de socios o propietarios": {}
+ },
+ "Diferencias por ajuste del capital a euros": {
+ "Diferencias por ajuste del capital a euros": {}
+ },
+ "Otros Instrumentos de patrimonio neto": {
+ "Patrimonio neto por emision de instrumentos financieros compuestos": {
+ "Patrimonio neto por emision de instrumentos financieros compuestos": {}
+ },
+ "Resto de instrumentos de patrimonio neto": {
+ "Resto de instrumentos de patrimonio neto": {}
+ }
+ },
+ "Prima de emisi\u00f3n o asunci\u00f3n": {
+ "Prima de emisi\u00f3n o asunci\u00f3n": {}
+ },
+ "Reserva legal": {
+ "Reserva legal": {}
+ },
+ "Reservas especiales": {
+ "Reserva por capital amortizado": {
+ "Reserva por capital amortizado": {}
+ },
+ "Reserva por fondo de comercio": {
+ "Reserva por fondo de comercio": {}
+ },
+ "Reservas estatutarias": {
+ "Reservas estatutarias": {}
+ },
+ "Reservas para acciones o participaciones de la sociedad dominante": {
+ "Reservas para acciones o participaciones de la sociedad dominante": {}
+ },
+ "Reservas por acciones propias aceptadas en garant\u00eda": {
+ "Reservas por acciones propias aceptadas en garant\u00eda": {}
+ }
+ },
+ "Reservas por p\u00e9rdidas y ganancias actuariales y otros ajustes": {
+ "Reservas por p\u00e9rdidas y ganancias actuariales y otros ajustes": {}
+ },
+ "Reservas voluntarias": {
+ "Reservas voluntarias": {}
+ }
+ },
+ "Resultados pendientes de aplicaci\u00f3n": {
+ "Remanente": {
+ "Remanente": {}
+ },
+ "Resultado del ejercicio": {
+ "Resultado del ejercicio": {}
+ },
+ "Resultados negativos de ejercicios anteriores": {
+ "Resultados negativos de ejercicios anteriores": {}
+ }
+ },
+ "Situaciones transitorias de financiaci\u00f3n": {
+ "Acciones o participaciones emitidas": {
+ "Acciones o participaciones emitidas": {}
+ },
+ "Acciones o participaciones emitidas consideradas como pasivos financieros": {
+ "Acciones o participaciones emitidas consideradas como pasivos financieros": {}
+ },
+ "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n": {
+ "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n": {}
+ },
+ "Capital emitido pendiente de inscripci\u00f3n": {
+ "Capital emitido pendiente de inscripci\u00f3n": {}
+ },
+ "Suscriptores de acciones": {
+ "Suscriptores de acciones": {}
+ },
+ "Suscriptores de acciones consideradas como pasivos financieros": {
+ "Suscriptores de acciones consideradas como pasivos financieros": {}
+ }
+ },
+ "Subvenciones, donaciones y ajustes por cambio de valor": {
+ "Ajustes por valoraci\u00f3n de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta": {
+ "Ajustes por valoraci\u00f3n de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta": {}
+ },
+ "Ajustes por valoraci\u00f3n en activos financieros disponibles para la venta": {
+ "Ajustes por valoraci\u00f3n en activos financieros disponibles para la venta": {}
+ },
+ "Diferencias de conversi\u00f3n": {
+ "Diferencias de conversi\u00f3n": {}
+ },
+ "Donaciones y legados de capital": {
+ "Donaciones y legados de capital": {}
+ },
+ "Ingresos fiscales a distribuir en varios ejercicios": {
+ "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios": {
+ "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios": {}
+ },
+ "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios": {
+ "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios": {}
+ }
+ },
+ "Operaciones de cobertura": {
+ "Cobertura de flujos de efectivo": {
+ "Cobertura de flujos de efectivo": {}
+ },
+ "Cobertura de una inversi\u00f3n neta en un negocio en el extranjero": {
+ "Cobertura de una inversi\u00f3n neta en un negocio en el extranjero": {}
+ }
+ },
+ "Otras subvenciones, donaciones y legados": {
+ "Otras donaciones y legados": {
+ "Otras donaciones y legados": {}
+ },
+ "Otras subvenciones": {
+ "Otras subvenciones": {}
+ },
+ "Otras subvenciones, donaciones y legados": {}
+ },
+ "Subvenciones oficiales de capital": {
+ "Subvenciones de otras Administraciones P\u00fablicas": {
+ "Subvenciones de otras Administraciones P\u00fablicas": {}
+ },
+ "Subvenciones del Estado": {
+ "Subvenciones del Estado": {}
+ },
+ "Subvenciones oficiales de capital": {}
+ }
+ }
+ },
+ "Gastos imputados al patrimonio neto": {
+ "Gastos de participaciones en empresas del grupo o asociadas con ajustes valorativos positivos previos": {
+ "Deterioro de participaciones en el patrimonio, empresas asociadas": {
+ "Deterioro de participaciones en el patrimonio, empresas asociadas": {}
+ },
+ "Deterioro de participaciones en el patrimonio, empresas del grupo": {
+ "Deterioro de participaciones en el patrimonio, empresas del grupo": {}
+ }
+ },
+ "Gastos en operaciones de cobertura": {
+ "P\u00e9rdidas por coberturas de flujos de efectivo": {
+ "P\u00e9rdidas por coberturas de flujos de efectivo": {}
+ },
+ "P\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero": {
+ "P\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero": {}
+ },
+ "Transferencia de beneficios por coberturas de flujos de efectivo": {
+ "Transferencia de beneficios por coberturas de flujos de efectivo": {}
+ },
+ "Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero": {
+ "Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero": {}
+ }
+ },
+ "Gastos financieros por valoraci\u00f3n de activos y pasivos": {
+ "P\u00e9rdidas en activos financieros disponibles para la venta": {
+ "P\u00e9rdidas en activos financieros disponibles para la venta": {}
+ },
+ "Transferencia de beneficios en activos financieros disponibles para la venta": {
+ "Transferencia de beneficios en activos financieros disponibles para la venta": {}
+ }
+ },
+ "Gastos por activos no corrientes en venta": {
+ "P\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta": {
+ "P\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta": {}
+ },
+ "Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta": {
+ "Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta": {}
+ }
+ },
+ "Gastos por diferencias de conversi\u00f3n": {
+ "Diferencias de conversi\u00f3n negativas": {
+ "Diferencias de conversi\u00f3n negativas": {}
+ },
+ "Transferencia de diferencias de conversi\u00f3n positivas": {
+ "Transferencia de diferencias de conversi\u00f3n positivas": {}
+ }
+ },
+ "Gastos por p\u00e9rdidas actuariales y ajustes en los activos por retribuciones a largo plazo de prestaci\u00f3n definida": {
+ "Ajustes negativos en activos por retribuciones a largo plazo de prestaci\u00f3n definida": {
+ "Ajustes negativos en activos por retribuciones a largo plazo de prestaci\u00f3n definida": {}
+ },
+ "P\u00e9rdidas actuariales": {
+ "P\u00e9rdidas actuariales": {}
+ }
+ },
+ "Impuesto sobre beneficios": {
+ "Ajustes negativos en la imposici\u00f3n sobre beneficios": {
+ "Ajustes negativos en la imposici\u00f3n sobre beneficios": {}
+ },
+ "Ajustes positivos en la imposici\u00f3n sobre beneficios": {
+ "Ajustes positivos en la imposici\u00f3n sobre beneficios": {}
+ },
+ "Impuesto sobre beneficios": {
+ "Impuesto corriente": {
+ "Impuesto corriente": {}
+ },
+ "Impuesto diferido": {
+ "Impuesto diferido": {}
+ }
+ },
+ "Ingresos fiscales por deducciones y bonificaciones": {
+ "Ingresos fiscales por deducciones y bonificaciones": {}
+ },
+ "Ingresos fiscales por diferencias permanentes": {
+ "Ingresos fiscales por diferencias permanentes": {}
+ },
+ "Transferencia de deducciones y bonificaciones": {
+ "Transferencia de deducciones y bonificaciones": {}
+ },
+ "Transferencia de diferencias permanentes": {
+ "Transferencia de diferencias permanentes": {}
+ }
+ },
+ "Transferencias de subvenciones, donaciones y legados": {
+ "Transferencia de donaciones y legados de capital": {
+ "Transferencia de donaciones y legados de capital": {}
+ },
+ "Transferencia de otras subvenciones, donaciones y legados": {
+ "Transferencia de otras subvenciones, donaciones y legados": {}
+ },
+ "Transferencia de subvenciones oficiales de capital": {
+ "Transferencia de subvenciones oficiales de capital": {}
+ }
+ }
+ },
+ "Ingresos imputados al patrimonio neto": {
+ "Ingresos de participaciones en empresas del grupo o asociadas con ajustes valorativos negativos previos": {
+ "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas asociadas": {
+ "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas asociadas": {}
+ },
+ "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas del grupo": {
+ "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas del grupo": {}
+ },
+ "Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas": {
+ "Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas": {}
+ },
+ "Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo": {
+ "Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo": {}
+ }
+ },
+ "Ingresos en operaciones de cobertura": {
+ "Beneficios por coberturas de flujos de efectivo": {
+ "Beneficios por coberturas de flujos de efectivo": {}
+ },
+ "Beneficios por coberturas de inversiones netas en un negocio en el extranjero": {
+ "Beneficios por coberturas de inversiones netas en un negocio en el extranjero": {}
+ },
+ "Transferencia de p\u00e9rdidas por coberturas de flujos de efectivo": {
+ "Transferencia de p\u00e9rdidas por coberturas de flujos de efectivo": {}
+ },
+ "Transferencia de p\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero": {
+ "Transferencia de p\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero": {}
+ }
+ },
+ "Ingresos financieros por valoraci\u00f3n de activos y pasivos": {
+ "Beneficios en activos financieros disponibles para la venta": {
+ "Beneficios en activos financieros disponibles para la venta": {}
+ },
+ "Transferencia de p\u00e9rdidas en activos financieros disponibles para la venta": {
+ "Transferencia de p\u00e9rdidas en activos financieros disponibles para la venta": {}
+ }
+ },
+ "Ingresos por activos no corrientes en venta": {
+ "Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta": {
+ "Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta": {}
+ },
+ "Transferencia de p\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta": {
+ "Transferencia de p\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta": {}
+ }
+ },
+ "Ingresos por diferencias de conversi\u00f3n": {
+ "Diferencias de conversi\u00f3n positivas": {
+ "Diferencias de conversi\u00f3n positivas": {}
+ },
+ "Transferencia de diferencias de conversi\u00f3n negativas": {
+ "Transferencia de diferencias de conversi\u00f3n negativas": {}
+ }
+ },
+ "Ingresos por ganancias actuariales y ajustes en los activos por retribuciones a largo plazo de prestaci\u00f3n definida": {
+ "Ajustes positivos en activos por retribuciones a largo plazo de prestaci\u00f3n definida": {
+ "Ajustes positivos en activos por retribuciones a largo plazo de prestaci\u00f3n definida": {}
+ },
+ "Ganancias actuariales": {
+ "Ganancias actuariales": {}
+ }
+ },
+ "Ingresos por subvenciones, donaciones y legados": {
+ "Ingresos de donaciones y legados de capital": {
+ "Ingresos de donaciones y legados de capital": {}
+ },
+ "Ingresos de otras subvenciones, donaciones y legados": {
+ "Ingresos de otras subvenciones, donaciones y legados": {}
+ },
+ "Ingresos de subvenciones oficiales de capital": {
+ "Ingresos de subvenciones oficiales de capital": {}
+ }
+ }
+ },
+ "Ventas e ingresos": {
+ "Beneficios procedentes de activos no corrientes e ingresos excepcionales": {
+ "Beneficios procedentes de las inversiones inmobiliarias": {
+ "Beneficios procedentes de las inversiones inmobiliarias": {}
+ },
+ "Beneficios procedentes de participaciones a largo plazo en partes vinculadas": {
+ "Beneficios procedentes de participaciones a largo plazo, empresas asociadas": {
+ "Beneficios procedentes de participaciones a largo plazo, empresas asociadas": {}
+ },
+ "Beneficios procedentes de participaciones a largo plazo, empresas del grupo": {
+ "Beneficios procedentes de participaciones a largo plazo, empresas del grupo": {}
+ },
+ "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas": {
+ "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas": {}
+ }
+ },
+ "Beneficios procedentes del inmovilizado intangible": {
+ "Beneficios procedentes del inmovilizado intangible": {}
+ },
+ "Beneficios procedentes del inmovilizado material": {
+ "Beneficios procedentes del inmovilizado material": {}
+ },
+ "Beneficos por operaciones con obligaciones propias": {
+ "Beneficos por operaciones con obligaciones propias": {}
+ },
+ "Diferencia negativa en combinaciones de negocios": {
+ "Diferencia negativa en combinaciones de negocios": {}
+ },
+ "Ingresos excepcionales": {
+ "Ingresos excepcionales": {}
+ }
+ },
+ "Excesos y aplicaciones de provisiones y de p\u00e9rdidas por deterioro": {
+ "Exceso de provisiones": {
+ "Exceso de provisi\u00f3n para actuaciones medioambientales": {
+ "Exceso de provisi\u00f3n para actuaciones medioambientales": {}
+ },
+ "Exceso de provisi\u00f3n para impuestos": {
+ "Exceso de provisi\u00f3n para impuestos": {}
+ },
+ "Exceso de provisi\u00f3n para otras responsabilidades": {
+ "Exceso de provisi\u00f3n para otras responsabilidades": {}
+ },
+ "Exceso de provisi\u00f3n para reestructuraciones": {
+ "Exceso de provisi\u00f3n para reestructuraciones": {}
+ },
+ "Exceso de provisi\u00f3n por operaciones comerciales": {
+ "Exceso de provisi\u00f3n para otras operaciones comerciales": {
+ "Exceso de provisi\u00f3n para otras operaciones comerciales": {}
+ },
+ "Exceso de provisi\u00f3n por contratos onerosos": {
+ "Exceso de provisi\u00f3n por contratos onerosos": {}
+ }
+ },
+ "Exceso de provisi\u00f3n por retribuciones al personal": {
+ "Exceso de provisi\u00f3n por retribuciones al personal": {}
+ },
+ "Exceso de provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio": {
+ "Exceso de provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio": {}
+ }
+ },
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo": {
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas": {
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas": {}
+ },
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo": {
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo": {}
+ },
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas": {
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas": {}
+ },
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas": {
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas": {}
+ }
+ },
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo": {
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas": {
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas": {}
+ },
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo": {
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo": {}
+ },
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas": {
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas": {}
+ },
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas": {
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas": {}
+ }
+ },
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales": {
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales": {}
+ },
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones de la actividad": {
+ "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones de la actividad": {}
+ },
+ "Reversi\u00f3n del deterioro de existencias": {
+ "Reversi\u00f3n del deterioro de materias primas": {
+ "Reversi\u00f3n del deterioro de materias primas": {}
+ },
+ "Reversi\u00f3n del deterioro de mercader\u00edas": {
+ "Reversi\u00f3n del deterioro de mercader\u00edas": {}
+ },
+ "Reversi\u00f3n del deterioro de otros aprovisionamientos": {
+ "Reversi\u00f3n del deterioro de otros aprovisionamientos": {}
+ },
+ "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n": {
+ "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n": {}
+ }
+ },
+ "Reversi\u00f3n del deterioro de las inversiones inmobiliarias": {
+ "Reversi\u00f3n del deterioro de las inversiones inmobiliarias": {}
+ },
+ "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo": {
+ "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas": {
+ "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas": {}
+ },
+ "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo": {
+ "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo": {}
+ },
+ "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas": {
+ "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas": {}
+ },
+ "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo": {
+ "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo": {}
+ },
+ "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas": {
+ "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas": {}
+ },
+ "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas": {
+ "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas": {}
+ }
+ },
+ "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a largo plazo": {
+ "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas": {
+ "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas": {}
+ },
+ "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo": {
+ "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo": {}
+ },
+ "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas": {
+ "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas": {}
+ },
+ "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas": {
+ "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas": {}
+ },
+ "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas": {
+ "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas": {}
+ },
+ "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo": {
+ "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo": {}
+ },
+ "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas": {
+ "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas": {}
+ },
+ "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas": {
+ "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas": {}
+ }
+ },
+ "Reversi\u00f3n del deterioro del inmovilizado intangible": {
+ "Reversi\u00f3n del deterioro del inmovilizado intangible": {}
+ },
+ "Reversi\u00f3n del deterioro del inmovilizado material": {
+ "Reversi\u00f3n del deterioro del inmovilizado material": {}
+ },
+ "Reversi\u00f3n del deterioro del inmovilizado material y de bienes del Patrimonio Hist\u00f3rico": {
+ "Reversi\u00f3n del deterioro del inmovilizado material y de bienes del Patrimonio Hist\u00f3rico": {}
+ }
+ },
+ "Ingresos financieros": {
+ "Beneficios en participaciones y valores representativos de deuda": {
+ "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas": {
+ "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas": {}
+ },
+ "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo": {
+ "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo": {}
+ },
+ "Beneficios en valores representativos de deuda a corto plazo, otras empresas": {
+ "Beneficios en valores representativos de deuda a corto plazo, otras empresas": {}
+ },
+ "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas": {
+ "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas": {}
+ },
+ "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas": {
+ "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas": {}
+ },
+ "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo": {
+ "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo": {}
+ },
+ "Beneficios en valores representativos de deuda a largo plazo, otras empresas": {
+ "Beneficios en valores representativos de deuda a largo plazo, otras empresas": {}
+ },
+ "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas": {
+ "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas": {}
+ }
+ },
+ "Beneficios por valoraci\u00f3n de instrumentos financieros por su valor razonable": {
+ "Beneficios de cartera de negociaci\u00f3n": {
+ "Beneficios de cartera de negociaci\u00f3n": {}
+ },
+ "Beneficios de designados por la empresa": {
+ "Beneficios de designados por la empresa": {}
+ },
+ "Beneficios de disponibles para la venta": {
+ "Beneficios de disponibles para la venta": {}
+ },
+ "Beneficios de instrumentos de cobertura": {
+ "Beneficios de instrumentos de cobertura": {}
+ },
+ "Beneficios por valoraci\u00f3n de instrumentos financieros por su valor razonable": {}
+ },
+ "Diferencias positivas de cambio": {
+ "Diferencias positivas de cambio": {}
+ },
+ "Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo": {
+ "Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo": {}
+ },
+ "Ingresos de cr\u00e9ditos": {
+ "Ingresos de cr\u00e9ditos a corto plazo": {
+ "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas": {
+ "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas": {}
+ },
+ "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo": {
+ "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo": {}
+ },
+ "Ingresos de cr\u00e9ditos a corto plazo, otras empresas": {
+ "Ingresos de cr\u00e9ditos a corto plazo, otras empresas": {}
+ },
+ "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas": {
+ "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas": {}
+ }
+ },
+ "Ingresos de cr\u00e9ditos a largo plazo": {
+ "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas": {
+ "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas": {}
+ },
+ "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo": {
+ "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo": {}
+ },
+ "Ingresos de cr\u00e9ditos a largo plazo, otras empresas": {
+ "Ingresos de cr\u00e9ditos a largo plazo, otras empresas": {}
+ },
+ "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas": {
+ "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas": {}
+ }
+ }
+ },
+ "Ingresos de participaciones en instrumentos de patrimonio": {
+ "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas": {
+ "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas": {}
+ },
+ "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo": {
+ "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo": {}
+ },
+ "Ingresos de participaciones en instrumentos de patrimonio, otras empresas": {
+ "Ingresos de participaciones en instrumentos de patrimonio, otras empresas": {}
+ },
+ "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas": {
+ "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas": {}
+ }
+ },
+ "Ingresos de valores representativos de deuda": {
+ "Ingresos de valores representativos de deuda, empresas asociadas": {
+ "Ingresos de valores representativos de deuda, empresas asociadas": {}
+ },
+ "Ingresos de valores representativos de deuda, empresas del grupo": {
+ "Ingresos de valores representativos de deuda, empresas del grupo": {}
+ },
+ "Ingresos de valores representativos de deuda, otras empresas": {
+ "Ingresos de valores representativos de deuda, otras empresas": {}
+ },
+ "Ingresos de valores representativos de deuda, otras partes vinculadas": {
+ "Ingresos de valores representativos de deuda, otras partes vinculadas": {}
+ }
+ },
+ "Otros ingresos financieros": {
+ "Otros ingresos financieros": {}
+ }
+ },
+ "Ingresos propios de la entidad": {
+ "Cuotas de asociados y afiliados": {
+ "Cuotas de asociados y afiliados": {}
+ },
+ "Cuotas de usuarios": {
+ "Cuotas de usuarios": {}
+ },
+ "Ingresos de patrocinadores y colaboraciones": {
+ "Colaboraciones empresariales": {
+ "Colaboraciones empresariales": {}
+ },
+ "Patrocinio": {
+ "Patrocinio": {}
+ },
+ "Patrocinio publicitario": {
+ "Patrocinio publicitario": {}
+ }
+ },
+ "Ingresos por reintegro de ayudas y asignaciones": {
+ "Ingresos por reintegro de ayudas y asignaciones": {}
+ },
+ "Promociones de captaci\u00f3n de recursos": {
+ "Promociones de captaci\u00f3n de recursos": {}
+ }
+ },
+ "Otros ingresos de gesti\u00f3n": {
+ "Ingresos de propiedad industrial cedida en explotaci\u00f3n": {
+ "Ingresos de propiedad industrial cedida en explotaci\u00f3n": {}
+ },
+ "Ingresos por arrendamientos": {
+ "Ingresos por arrendamientos": {}
+ },
+ "Ingresos por comisiones": {
+ "Ingresos por comisiones": {}
+ },
+ "Ingresos por servicios al personal": {
+ "Ingresos por servicios al personal": {}
+ },
+ "Ingresos por servicios diversos": {
+ "Ingresos por servicios diversos": {}
+ },
+ "Resultados de operaciones en com\u00fan": {
+ "Beneficio atribuido (part\u00edcipe o asociado no gestor)": {
+ "Beneficio atribuido (part\u00edcipe o asociado no gestor)": {}
+ },
+ "P\u00e9rdida transferido (gestor)": {
+ "P\u00e9rdida transferido (gestor)": {}
+ }
+ }
+ },
+ "Subvenciones, donaciones y legados": {
+ "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio": {
+ "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio": {}
+ },
+ "Subvenciones, donaciones y legados a la explotaci\u00f3n": {
+ "Subvenciones, donaciones y legados a la explotaci\u00f3n": {}
+ },
+ "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio": {
+ "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio": {}
+ }
+ },
+ "Trabajos realizados para la empresa": {
+ "Trabajos realizados en inversiones inmobiliarias": {
+ "Trabajos realizados en inversiones inmobiliarias": {}
+ },
+ "Trabajos realizados para el inmovilizado intangible": {
+ "Trabajos realizados para el inmovilizado intangible": {}
+ },
+ "Trabajos realizados para el inmovilizado material": {
+ "Trabajos realizados para el inmovilizado material": {}
+ },
+ "Trabajos realizados para el inmovilizado material en curso": {
+ "Trabajos realizados para el inmovilizado material en curso": {}
+ }
+ },
+ "Variaci\u00f3n de existencias": {
+ "Variaci\u00f3n de existencias de productos en curso": {
+ "Variaci\u00f3n de existencias de productos en curso": {}
+ },
+ "Variaci\u00f3n de existencias de productos semiterminados": {
+ "Variaci\u00f3n de existencias de productos semiterminados": {}
+ },
+ "Variaci\u00f3n de existencias de productos terminados": {
+ "Variaci\u00f3n de existencias de productos terminados": {}
+ },
+ "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados": {
+ "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados": {}
+ }
+ },
+ "Ventas de mercader\u00edas, de producci\u00f3n propia, de servicios, etc.": {
+ "\"Rappels\" sobre ventas": {
+ "\"Rappels\" sobre ventas de envases y embalajes": {
+ "\"Rappels\" sobre ventas de envases y embalajes": {}
+ },
+ "\"Rappels\" sobre ventas de mercader\u00edas": {
+ "\"Rappels\" sobre ventas de mercader\u00edas": {}
+ },
+ "\"Rappels\" sobre ventas de productos semiterminados": {
+ "\"Rappels\" sobre ventas de productos semiterminados": {}
+ },
+ "\"Rappels\" sobre ventas de productos terminados": {
+ "\"Rappels\" sobre ventas de productos terminados": {}
+ },
+ "\"Rappels\" sobre ventas de subproductos y residuos": {
+ "\"Rappels\" sobre ventas de subproductos y residuos": {}
+ }
+ },
+ "Descuentos sobre ventas por pronto pago": {
+ "Descuentos sobre ventas por pronto pago de mercader\u00edas": {
+ "Descuentos sobre ventas por pronto pago de mercader\u00edas": {}
+ },
+ "Descuentos sobre ventas por pronto pago de productos semiterminados": {
+ "Descuentos sobre ventas por pronto pago de productos semiterminados": {}
+ },
+ "Descuentos sobre ventas por pronto pago de productos terminados": {
+ "Descuentos sobre ventas por pronto pago de productos terminados": {}
+ },
+ "Descuentos sobre ventas por pronto pago de subproductos y residuos": {
+ "Descuentos sobre ventas por pronto pago de subproductos y residuos": {}
+ }
+ },
+ "Devoluciones de ventas y operaciones similares": {
+ "Devoluciones de ventas de envases y embalajes": {
+ "Devoluciones de ventas de envases y embalajes": {}
+ },
+ "Devoluciones de ventas de mercader\u00edas": {
+ "Devoluciones de ventas de mercader\u00edas": {}
+ },
+ "Devoluciones de ventas de productos semiterminados": {
+ "Devoluciones de ventas de productos semiterminados": {}
+ },
+ "Devoluciones de ventas de productos terminados": {
+ "Devoluciones de ventas de productos terminados": {}
+ },
+ "Devoluciones de ventas de subproductos y residuos": {
+ "Devoluciones de ventas de subproductos y residuos": {}
+ }
+ },
+ "Prestaciones de servicios": {
+ "Prestaciones de servicios Intracomunitarias": {
+ "Prestaciones de servicios Intracomunitarias": {}
+ },
+ "Prestaciones de servicios en Espa\u00f1a": {
+ "Prestaciones de servicios en Espa\u00f1a": {}
+ },
+ "Prestaciones de servicios fuera de la UE": {
+ "Prestaciones de servicios fuera de la UE": {}
+ }
+ },
+ "Ventas de envases y embalajes": {
+ "Ventas de envases y embalajes Exportaci\u00f3n": {
+ "Ventas de envases y embalajes Exportaci\u00f3n": {}
+ },
+ "Ventas de envases y embalajes Intracomunitarias": {
+ "Ventas de envases y embalajes Intracomunitarias": {}
+ },
+ "Ventas de envases y embalajes en Espa\u00f1a": {
+ "Ventas de envases y embalajes en Espa\u00f1a": {}
+ }
+ },
+ "Ventas de mercader\u00edas": {
+ "Ventas de mercader\u00edas Exportaci\u00f3n": {
+ "Ventas de mercader\u00edas Exportaci\u00f3n": {}
+ },
+ "Ventas de mercader\u00edas Intracomunitarias": {
+ "Ventas de mercader\u00edas Intracomunitarias": {}
+ },
+ "Ventas de mercader\u00edas en Espa\u00f1a": {
+ "Ventas de mercader\u00edas en Espa\u00f1a": {}
+ }
+ },
+ "Ventas de productos semiterminados": {
+ "Ventas de productos semiterminados Exportaci\u00f3n": {
+ "Ventas de productos semiterminados Exportaci\u00f3n": {}
+ },
+ "Ventas de productos semiterminados Intracomunitarias": {
+ "Ventas de productos semiterminados Intracomunitarias": {}
+ },
+ "Ventas de productos semiterminados en Espa\u00f1a": {
+ "Ventas de productos semiterminados en Espa\u00f1a": {}
+ }
+ },
+ "Ventas de productos terminados": {
+ "Ventas de productos terminados Exportaci\u00f3n": {
+ "Ventas de productos terminados Exportaci\u00f3n": {}
+ },
+ "Ventas de productos terminados Intracomunitarias": {
+ "Ventas de productos terminados Intracomunitarias": {}
+ },
+ "Ventas de productos terminados en Espa\u00f1a": {
+ "Ventas de productos terminados en Espa\u00f1a": {}
+ }
+ },
+ "Ventas de subproductos y residuos": {
+ "Ventas de subproductos y residuos Exportaci\u00f3n": {
+ "Ventas de subproductos y residuos Exportaci\u00f3n": {}
+ },
+ "Ventas de subproductos y residuos Intracomunitarias": {
+ "Ventas de subproductos y residuos Intracomunitarias": {}
+ },
+ "Ventas de subproductos y residuos en Espa\u00f1a": {
+ "Ventas de subproductos y residuos en Espa\u00f1a": {}
+ }
+ }
+ }
+ },
+ "name": "Plan General Contable 2008",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/et_l10n_et.json b/erpnext/accounts/doctype/account/chart_of_accounts/et_l10n_et.json
new file mode 100644
index 0000000..b65411d
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/et_l10n_et.json
@@ -0,0 +1,180 @@
+{
+ "country_code": "et",
+ "name": "Ethiopia Tax and Account Chart Template",
+ "tree": {
+ "ASSETS": {
+ "Cash and Cash Equivalents": {
+ "Cash at bank in foreigh currency": {},
+ "Cash on hand and at bank": {},
+ "Investments current assets": {},
+ "Letter of Credit restricted account": {}
+ },
+ "Fixed Assets": {
+ "Construction in Progress": {
+ "Construction of buildings": {},
+ "Construction of infrastructure": {}
+ },
+ "Property and Equipment": {
+ "Aircraft, boats, etc": {},
+ "Buildings": {},
+ "Furnishings and fixtures": {},
+ "Infrastructure": {},
+ "Livestock and tansport animals": {},
+ "Plant machinery and equipment": {},
+ "Vehicles and other vehicular transport": {}
+ }
+ },
+ "Goods in Transit": {},
+ "Investments": {},
+ "Long Term Loans": {},
+ "Production Stock": {
+ "Finished Goods": {},
+ "Work in Progress": {}
+ },
+ "Receivables": {
+ "Accounts Receivable": {
+ "Advance to staff": {},
+ "Cash Registers": {},
+ "Cash shortage": {},
+ "Suspense": {},
+ "Trade Debtors": {},
+ "VAT Receivable on Purchases": {},
+ "VAT Withholding Receivable on Sales": {},
+ "Withholding Receivable on Sales": {}
+ },
+ "Other Debtors": {},
+ "Prepayments": {
+ "Advance to consultant": {},
+ "Advance to contractors": {},
+ "Advance to supplier": {}
+ }
+ },
+ "Stock": {}
+ },
+ "COST OF GOODS SOLD": {
+ "Cost of Goods and Services": {},
+ "Inventory Adjustments": {},
+ "Other": {},
+ "Purchase Returns and Allowances": {}
+ },
+ "EXPENSES": {
+ "FIXED ASSETS AND CONSTRUCTION": {
+ "Construction": {
+ "Construction of buildings": {},
+ "Construction of infrastructure": {},
+ "Pre-construction activities": {}
+ },
+ "Fixed Assets": {
+ "Depreciation of buildings, furnishings and fixtures": {},
+ "Depreciation of livestock and transport animals": {},
+ "Depreciation of plant, machinery and equipment": {},
+ "Depreciation of vehicles and other vehicular transport": {}
+ }
+ },
+ "GOODS AND SERVICES": {
+ "Contracted Services": {
+ "Advertising": {},
+ "Contracted professional services": {},
+ "Electricity charges": {},
+ "Fees and charges": {},
+ "Freight": {},
+ "Insurance": {},
+ "Rent": {},
+ "Telecommunication charges": {},
+ "Water and other utilities": {}
+ },
+ "Goods and Supplies": {
+ "Agriculture, forestry and marine inputs": {},
+ "Educational supplies": {},
+ "Food": {},
+ "Fuel and lubricants": {},
+ "Medical supplies": {},
+ "Miscellaneous equipment": {},
+ "Office supplies": {},
+ "Other material and supplies": {},
+ "Printing": {},
+ "Research and development supplies": {},
+ "Uniforms, clothing, bedding": {},
+ "Veterinary supplies and drugs": {}
+ },
+ "Maintenance and Repair Services": {
+ "Maintenance and repair of buildings, furnishings and fixtures": {},
+ "Maintenance and repair of infrastructure": {},
+ "Maintenance and repair of plant, machinery, and equipment": {},
+ "Maintenance and repair of vehicles and other transport": {}
+ },
+ "Training Services": {
+ "External training": {},
+ "Local training": {}
+ },
+ "Travelling and Official Entertainment Services": {
+ "Official entertainment": {},
+ "Per diem": {},
+ "Transport fees": {}
+ }
+ },
+ "OTHER PAYMENTS": {
+ "Debt Payments": {
+ "Payments of interest and bank charges on foreign debt": {},
+ "Payments of interest and bank charges on local debt": {},
+ "Payments on the principal of foreign debt": {},
+ "Payments on the principal of local debt": {}
+ }
+ },
+ "PERSONNEL SERVICES": {
+ "Allowances/benefits": {
+ "Allowances to contract staff": {},
+ "Allowances to external contract staff": {},
+ "Allowances to permanent staff": {}
+ },
+ "Compensation": {
+ "Miscellaneous payments to staff": {},
+ "Salaries to permanent staff": {},
+ "Wages to casual staff": {},
+ "Wages to contract staff": {},
+ "Wages to external contract staff": {}
+ },
+ "Pension Contributions": {
+ "Contribution to permanent staff pensions": {}
+ }
+ }
+ },
+ "LIABILITIES": {
+ "Long-Term Debt": {
+ "Foreign Loans": {
+ "Commercial Loan": {}
+ },
+ "Local Loans": {
+ "Commercial Loan": {}
+ }
+ },
+ "Payables": {
+ "Accounts Payable": {
+ "Federal Income Tax": {},
+ "Grace period payables": {},
+ "Pension contribution payable": {},
+ "Salary payable": {},
+ "Trade Creditors": {},
+ "VAT Payable": {},
+ "Witholding Payable": {}
+ },
+ "Deposits": {
+ "Other deposits": {}
+ },
+ "Retentions": {
+ "Retention on contract": {}
+ }
+ }
+ },
+ "NET ASSETS/EQUITY": {
+ "Profit and loss account": {},
+ "Reserves": {},
+ "Share capital / equity": {}
+ },
+ "REVENUE": {
+ "Sales of Goods and Services": {}
+ },
+ "name": "Ethiopia",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/fr_l10n_fr_pcg_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/fr_l10n_fr_pcg_chart_template.json
new file mode 100644
index 0000000..52b8fac
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/fr_l10n_fr_pcg_chart_template.json
@@ -0,0 +1,1287 @@
+{
+ "country_code": "fr",
+ "name": "Plan Comptable G\u00e9n\u00e9ral (France)",
+ "tree": {
+ "Comptes de bilan": {
+ "Comptes d'immobilisations": {
+ "Amortissement des immobilisations": {
+ "Amortissements des immobilisations corporelles": {
+ "Agencements am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 212)": {},
+ "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)": {},
+ "Constructions (m\u00eame ventilation que celle du compte 213)": {},
+ "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 214)": {},
+ "Installations mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 215)": {},
+ "Terrains de gisement": {}
+ },
+ "Amortissements des immobilisations incorporelles": {
+ "Autres immobilisations incorporelles": {},
+ "Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires": {},
+ "Fonds commercial": {},
+ "Frais d'\u00e9tablissement (m\u00eame ventilation que celle du compte 201) ": {},
+ "Frais de recherche et de d\u00e9veloppement ": {}
+ },
+ "Amortissements des immobilisations mises en concession": {}
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Actions propres ou parts propres": {
+ "Actions propres ou parts propres": {},
+ "Actions propres ou parts propres en voie d'annulation": {}
+ },
+ "Autres cr\u00e9ances immobilis\u00e9es": {
+ "Cr\u00e9ances diverses": {},
+ "Int\u00e9r\u00eats courus": {
+ "Sur cr\u00e9ances diverses": {},
+ "Sur d\u00e9p\u00f4ts et cautionnements": {},
+ "Sur pr\u00eats": {},
+ "Sur titres immobilis\u00e9s (droits de cr\u00e9ance)": {}
+ }
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "Cautionnements": {},
+ "D\u00e9p\u00f4ts": {}
+ },
+ "Pr\u00eats": {
+ "Autres pr\u00eats": {},
+ "Pr\u00eats au personnel": {},
+ "Pr\u00eats aux associ\u00e9s": {},
+ "Pr\u00eats participatifs": {}
+ },
+ "Titres immobilis\u00e9s (droit de cr\u00e9ance)": {
+ "Bons": {},
+ "Obligations": {}
+ },
+ "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (droit de propri\u00e9t\u00e9)": {
+ "Actions": {},
+ "Autres titres": {}
+ },
+ "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (TIAP)": {},
+ "Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s": {}
+ },
+ "D\u00e9pr\u00e9ciation des immobilisations": {
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "Autres cr\u00e9ances immobilis\u00e9es (m\u00eame ventilation que celle du compte 276)": {},
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s (m\u00eame ventilation que celle du compte 275)": {},
+ "Pr\u00eats (m\u00eame ventilation que celle du compte 274)": {},
+ "Titres immobilis\u00e9s - droit de cr\u00e9ance (m\u00eame ventilation que celle du compte 272) ": {},
+ "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille - droit de propri\u00e9t\u00e9 (ventilation : 271)": {},
+ "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille": {}
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations corporelles (m\u00eame ventilation que celle du compte 21)": {
+ "Terrains (autres que terrains de gisement)": {}
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations en cours": {
+ "Immobilisations corporelles en cours": {},
+ "Immobilisations incorporelles en cours": {}
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "Autres immobilisations incorporelles": {},
+ "Droit au bail": {},
+ "Fonds commercial": {},
+ "Marques, proc\u00e9d\u00e9s, droits et valeurs similaires": {}
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations mises en concession": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "Autres formes de participation": {},
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)": {},
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation (m\u00eame ventilation que celle du compte 268)": {},
+ "Titres de participation": {}
+ }
+ },
+ "Immobilisations corporelles": {
+ "Agencements et am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 211)": {},
+ "Autres immobilisations corporelles": {
+ "Cheptel": {},
+ "Emballages r\u00e9cup\u00e9rables": {},
+ "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements divers": {},
+ "Mat\u00e9riel de bureau et mat\u00e9riel informatique ": {},
+ "Mat\u00e9riel de transport": {},
+ "Mobilier": {}
+ },
+ "Constructions": {
+ "B\u00e2timents": {
+ "Autres ensembles immobiliers": {
+ "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)": {},
+ "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)": {}
+ },
+ "Ensembles immobiliers administratifs et commerciaux (A, B, ...)": {},
+ "Ensembles immobiliers industriels (A, B, ...)": {}
+ },
+ "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements des constructions (m\u00eame ventilation que celle du compte 2131)": {},
+ "Ouvrages d'infrastructure": {
+ "Barrages": {},
+ "Pistes d'a\u00e9rodromes": {},
+ "Voies d'eau": {},
+ "Voies de fer": {},
+ "Voies de terre": {}
+ }
+ },
+ "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 213)": {},
+ "Installations techniques mat\u00e9riels et outillages industriels": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriels": {},
+ "Installations complexes sp\u00e9cialis\u00e9es": {
+ "Sur sol d'autrui": {},
+ "Sur sol propre": {}
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique": {
+ "Sur sol d'autrui": {},
+ "Sur sol propre": {}
+ },
+ "Mat\u00e9riel industriel": {},
+ "Outillage industriel": {}
+ },
+ "Terrains": {
+ "Compte d'ordre sur immobilisations": {},
+ "Sous-sols et sur-sols": {},
+ "Terrains am\u00e9nag\u00e9s": {},
+ "Terrains b\u00e2tis": {
+ "Autres ensembles immobiliers": {
+ "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)": {},
+ "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)": {}
+ },
+ "Ensembles immobiliers administratifs et commerciaux (A, B, ...)": {},
+ "Ensembles immobiliers industriels (A, B, ...)": {}
+ },
+ "Terrains de gisement": {
+ "Carri\u00e8res": {}
+ },
+ "Terrains nus": {}
+ }
+ },
+ "Immobilisations en cours": {
+ "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles": {
+ "Autres immobilisations corporelles": {},
+ "Constructions": {},
+ "Installations techniques mat\u00e9riel et outillage industriels": {},
+ "Terrains": {}
+ },
+ "Avances et acomptes vers\u00e9s sur commandes d'immobilisations incorporelles": {},
+ "Immobilisations corporelles en cours": {
+ "Autres immobilisations corporelles": {},
+ "Constructions": {},
+ "Installations techniques mat\u00e9riel et outillage industriels": {},
+ "Terrains": {}
+ },
+ "Immobilisations incorporelles en cours ": {}
+ },
+ "Immobilisations incorporelles": {
+ "Autres immobilisations incorporelles": {},
+ "Concessions et droits similaires, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": {},
+ "Droit au bail": {},
+ "Fonds commercial": {},
+ "Frais d'\u00e9tablissement": {
+ "Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)": {},
+ "Frais de constitution": {},
+ "Frais de premier \u00e9tablissement": {
+ "Frais de prospection": {},
+ "Frais de publicit\u00e9": {}
+ }
+ },
+ "Frais de recherche et de d\u00e9veloppement": {}
+ },
+ "Immobilisations mises en concession": {},
+ "Participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "Autres formes de participation": {},
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations ": {},
+ "Avances consolidables": {},
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "Int\u00e9r\u00eats courus": {},
+ "Versements repr\u00e9sentatifs d'apports non capitalis\u00e9s (appel de fonds)": {}
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "Int\u00e9r\u00eats courus": {},
+ "Principal": {}
+ },
+ "Titres de participation": {
+ "Actions": {},
+ "Autres titres": {}
+ },
+ "Titres \u00e9valu\u00e9s par \u00e9quivalence": {},
+ "Versements restant \u00e0 effectuer sur titres de participation non lib\u00e9r\u00e9s": {}
+ },
+ "Parts dans des entreprises li\u00e9es et cr\u00e9ances dans des entreprises li\u00e9es": {}
+ },
+ "Comptes de capitaux": {
+ "Capital et r\u00e9serves": {
+ "Actionnaires: capital souscrit - non appel\u00e9": {},
+ "Capital": {
+ "Capital souscrit - appel\u00e9 non vers\u00e9": {},
+ "Capital souscrit - appel\u00e9 vers\u00e9": {
+ "Capital amorti": {},
+ "Capital non amorti": {}
+ },
+ "Capital souscrit - non appel\u00e9": {},
+ "Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res": {}
+ },
+ "Compte de l'exploitant": {},
+ "Primes li\u00e9es au capital social": {
+ "Bons de souscription d'actions": {},
+ "Primes d'apport": {},
+ "Primes d'\u00e9mission": {},
+ "Primes de conversion d'obligations en actions": {},
+ "Primes de fusion": {}
+ },
+ "R\u00e9serves": {
+ "Autres r\u00e9serves": {
+ "R\u00e9serve de propre assureur": {},
+ "R\u00e9serves diverses": {}
+ },
+ "R\u00e9serve l\u00e9gale": {
+ "Plus-values nettes \u00e0 long terme": {},
+ "R\u00e9serve l\u00e9gale proprement dite": {}
+ },
+ "R\u00e9serves indisponibles": {},
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {},
+ "Plus-values nettes \u00e0 long terme": {},
+ "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement": {}
+ },
+ "R\u00e9serves statutaires ou contractuelles": {}
+ },
+ "\u00c9carts d'\u00e9quivalence": {},
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "Autres \u00e9carts de r\u00e9\u00e9valuation en France": {},
+ "Autres \u00e9carts de r\u00e9\u00e9valuation \u00e0 l'\u00e9tranger": {},
+ "R\u00e9serve de r\u00e9\u00e9valuation": {},
+ "R\u00e9serve sp\u00e9ciale de r\u00e9\u00e9valuation": {},
+ "\u00c9cart de r\u00e9\u00e9valuation libre": {},
+ "\u00c9carts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)": {}
+ }
+ },
+ "Comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)": {},
+ "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)": {},
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {},
+ "Comptes de liaison des \u00e9tablissements": {}
+ },
+ "Dettes rattach\u00e9es \u00e0 des participations": {
+ "Dettes rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "Dettes rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "Dettes rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "Int\u00e9r\u00eats courus": {},
+ "Principal": {}
+ }
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Autres emprunts et dettes assimil\u00e9es": {
+ "Autres dettes": {},
+ "Autres emprunts": {},
+ "Int\u00e9r\u00eats courus": {
+ "Sur autres emprunts et dettes assimil\u00e9es": {},
+ "Sur autres emprunts obligataires": {},
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "Sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "Sur emprunts et dettes assortis de conditions particuli\u00e8res": {},
+ "Sur emprunts obligataires convertibles ": {},
+ "Sur participation des salari\u00e9s aux r\u00e9sultats": {}
+ },
+ "Rentes viag\u00e8res capitalis\u00e9es": {}
+ },
+ "Autres emprunts obligataires ": {},
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "Cautionnements": {},
+ "D\u00e9p\u00f4ts": {}
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "Emprunts et dettes assortis de conditions particuli\u00e8res": {
+ "Avances conditionn\u00e9es de l'\u00c9tat": {},
+ "Emissions de titres participatifs": {},
+ "Emprunts participatifs": {}
+ },
+ "Emprunts obligataires convertibles": {},
+ "Participation des salari\u00e9s aux r\u00e9sultats": {
+ "Comptes bloqu\u00e9s": {},
+ "Fonds de participation": {}
+ },
+ "Primes de remboursement des obligations": {}
+ },
+ "Provisions": {
+ "Autres provisions pour charges": {
+ "Provisions pour remises en \u00e9tat": {}
+ },
+ "Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices": {
+ "Provisions pour gros entretien ou grandes r\u00e9visions ": {}
+ },
+ "Provisions pour imp\u00f4ts": {},
+ "Provisions pour pensions et obligations similaires": {},
+ "Provisions pour renouvellement des immobilisations (entreprises concessionnaires)": {},
+ "Provisions pour restructurations": {},
+ "Provisions pour risques": {
+ "Autres provisions pour risques": {},
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "Provisions pour garanties donn\u00e9es aux clients": {},
+ "Provisions pour litiges": {},
+ "Provisions pour pertes de change": {},
+ "Provisions pour pertes sur contrats": {},
+ "Provisions pour pertes sur march\u00e9s \u00e0 terme": {}
+ }
+ },
+ "Provisions r\u00e9glement\u00e9es": {
+ "Amortissements d\u00e9rogatoires": {},
+ "Autres provisions r\u00e9glement\u00e9es": {},
+ "Plus-values r\u00e9investies": {},
+ "Provision sp\u00e9ciale de r\u00e9\u00e9valuation": {},
+ "Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif": {},
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Provisions pour investissement (participation des salari\u00e9s)": {},
+ "Provisions reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Fluctuation des cours": {},
+ "Hausse des prix": {}
+ }
+ },
+ "Report \u00e0 nouveau (solde cr\u00e9diteur ou d\u00e9biteur)": {
+ "Report \u00e0 nouveau (solde cr\u00e9diteur)": {},
+ "Report \u00e0 nouveau (solde d\u00e9biteur)": {}
+ },
+ "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice ou perte)": {
+ "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)": {},
+ "R\u00e9sultat de l'exercice (perte)": {}
+ },
+ "Subventions d'investissement": {
+ "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 131)": {},
+ "Subventions d'investissement inscrites au compte de r\u00e9sultat": {
+ "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)": {},
+ "Subventions d'\u00e9quipement": {
+ "Autres": {},
+ "Collectivit\u00e9s publiques": {},
+ "Communes": {},
+ "D\u00e9partements": {},
+ "Entreprises et organismes priv\u00e9s ": {},
+ "Entreprises publiques": {},
+ "Etat": {},
+ "R\u00e9gions": {}
+ }
+ },
+ "Subventions d'\u00e9quipement": {
+ "Autres": {},
+ "Collectivit\u00e9s publiques": {},
+ "Communes": {},
+ "D\u00e9partements": {},
+ "Entreprises et organismes priv\u00e9s": {},
+ "Entreprises publiques": {},
+ "R\u00e9gions": {},
+ "\u00c9tat": {}
+ }
+ }
+ },
+ "Comptes de stocks et d'en-cours": {
+ "Autres approvisionnements": {
+ "Emballages": {
+ "Emballages perdus": {},
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "Emballages \u00e0 usage mixte": {}
+ },
+ "Fournitures consommables": {
+ "Combustibles": {},
+ "Fournitures d'atelier et d usine": {},
+ "Fournitures de bureau": {},
+ "Fournitures de magasin": {},
+ "Produits d'entretien": {}
+ },
+ "Mati\u00e8res consommables": {
+ "Mati\u00e8re (ou groupe) C": {},
+ "Mati\u00e8re (ou groupe) D": {}
+ }
+ },
+ "En-cours de production de biens": {
+ "Produits en cours": {
+ "Produit en cours P 1": {},
+ "Produit en cours P 2": {}
+ },
+ "Travaux en cours": {
+ "Travaux en cours T 1": {},
+ "Travaux en cours T 2": {}
+ }
+ },
+ "En-cours de production de services": {
+ "Prestations de services en cours": {
+ "Prestations de services S 1": {},
+ "Prestations de services S 2": {}
+ },
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E 1": {},
+ "\u00c9tudes en cours E 2": {}
+ }
+ },
+ "Mati\u00e8res premi\u00e8res (et fourniture)": {
+ "Fournitures A, B, C, ..": {},
+ "Mati\u00e8re (ou groupe) A": {},
+ "Mati\u00e8re (ou groupe) B": {}
+ },
+ "Provisions pour d\u00e9pr\u00e9ciation des stocks et en-cours": {
+ "Provisions pour d\u00e9pr\u00e9ciation des autres approvisionnements": {
+ "Emballages (m\u00eame ventilation que celle du compte 326)": {},
+ "Fournitures consommables (m\u00eame ventilation que celle du compte 322)": {},
+ "Mati\u00e8res consommables (m\u00eame ventilation que celle du compte 321)": {}
+ },
+ "Provisions pour d\u00e9pr\u00e9ciation des en-cours de production de biens": {
+ "Produits en cours (m\u00eame ventilation que celle du compte 331)": {},
+ "Travaux en cours (m\u00eame ventilation que celle du compte 335)": {}
+ },
+ "Provisions pour d\u00e9pr\u00e9ciation des en-cours de production de services": {
+ "Prestations de services en cours (m\u00eame ventilation que celle du compte 345)": {},
+ "\u00c9tudes en cours (m\u00eame ventilation que celle du compte 341)": {}
+ },
+ "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res premi\u00e8res (et fournitures)": {
+ "Fournitures A, B, C, ..": {},
+ "Mati\u00e8res (ou groupe) A": {},
+ "Mati\u00e8res (ou groupe) B": {}
+ },
+ "Provisions pour d\u00e9pr\u00e9ciation des stocks de marchandises": {
+ "Marchandises (ou groupe) A": {},
+ "Marchandises (ou groupe) B": {}
+ },
+ "Provisions pour d\u00e9pr\u00e9ciation des stocks de produits": {
+ "Produits finis (m\u00eame ventilation que celle du compte 355)": {},
+ "Produits interm\u00e9diaires (m\u00eame ventilation que celle du compte 351)": {}
+ }
+ },
+ "Stocks de marchandises": {
+ "Marchandises (ou groupe) A": {},
+ "Marchandises (ou groupe) B": {}
+ },
+ "Stocks de produits": {
+ "Produits finis": {
+ "Produits finis (ou groupe) A": {},
+ "Produits finis (ou groupe) B": {}
+ },
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires (ou groupe) A ": {},
+ "Produits interm\u00e9diaires (ou groupe) B": {}
+ },
+ "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)": {
+ "D\u00e9chets": {},
+ "Mati\u00e8res de r\u00e9cup\u00e9ration": {},
+ "Rebuts": {}
+ }
+ },
+ "Stocks en voie d'acheminement": {},
+ "Stocks provenant d'immobilisations": {}
+ },
+ "Comptes de tiers": {
+ "Clients et comptes rattach\u00e9s": {
+ "Clients": {
+ "Clients - Retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "Clients - Ventes de biens ou de prestations de services": {
+ "account_type": "Receivable"
+ }
+ },
+ "Clients - Effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "Clients - Produits non encore factur\u00e9s": {
+ "Clients - Factures \u00e0 \u00e9tablir ": {
+ "account_type": "Receivable"
+ },
+ "Clients - Int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ }
+ },
+ "Clients cr\u00e9diteurs": {
+ "Clients - Autres avoirs ": {},
+ "Clients - Avances et acomptes re\u00e7us sur commandes": {},
+ "Clients - Dettes pour emballages et mat\u00e9riels consign\u00e9s ": {},
+ "Rabais, remises, ristournes \u00e0 accorder et autres avoirs \u00e0 \u00e9tablir": {}
+ },
+ "Clients douteux ou litigieux": {
+ "account_type": "Receivable"
+ },
+ "Clients et comptes rattach\u00e9s ": {
+ "account_type": "Receivable"
+ }
+ },
+ "Comptes de r\u00e9gularisation": {
+ "Charges constat\u00e9es d'avance": {
+ "account_type": "Receivable"
+ },
+ "Charges \u00e0 r\u00e9partir sur plusieurs exercices ": {
+ "Frais d'\u00e9mission des emprunts": {
+ "account_type": "Receivable"
+ }
+ },
+ "Comptes de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Charges": {},
+ "Produits": {
+ "account_type": "Receivable"
+ }
+ },
+ "Produits constat\u00e9s d'avance": {},
+ "Quotas d'\u00e9mission allou\u00e9s par l'\u00c9tat": {
+ "account_type": "Receivable"
+ }
+ },
+ "Comptes transitoires ou d'attente": {
+ "Autres comptes transitoires": {},
+ "Comptes d'attente 1": {
+ "account_type": "Receivable"
+ },
+ "Comptes d'attente 2": {
+ "account_type": "Receivable"
+ },
+ "Comptes d'attente 3": {
+ "account_type": "Receivable"
+ },
+ "Comptes d'attente 4": {
+ "account_type": "Receivable"
+ },
+ "Comptes d'attente 5": {
+ "account_type": "Receivable"
+ },
+ "Diff\u00e9rences de conversion - ACTIF": {
+ "Augmentation des dettes": {
+ "account_type": "Receivable"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_type": "Receivable"
+ },
+ "Diminution des cr\u00e9ances": {
+ "account_type": "Receivable"
+ }
+ },
+ "Diff\u00e9rences de conversion - PASSIF": {
+ "Augmentation des cr\u00e9ances": {},
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {},
+ "Diminution des dettes": {}
+ }
+ },
+ "D\u00e9biteurs divers et cr\u00e9diteurs divers": {
+ "Autres comptes d\u00e9biteurs ou cr\u00e9diteurs": {},
+ "Cr\u00e9ances sur cessions d'immobilisations": {
+ "account_type": "Receivable"
+ },
+ "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": {
+ "account_type": "Receivable"
+ },
+ "Dettes sur acquisitions de valeurs mobili\u00e8res de placement": {},
+ "Divers - Charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {},
+ "Produits \u00e0 recevoir": {
+ "account_type": "Receivable"
+ }
+ }
+ },
+ "D\u00e9pr\u00e9ciations des comptes de tiers": {
+ "D\u00e9pr\u00e9ciation des comptes de clients": {},
+ "D\u00e9pr\u00e9ciation des comptes du groupe et des associ\u00e9s": {
+ "Comptes courants des associ\u00e9s": {},
+ "Comptes du groupe": {},
+ "Op\u00e9rations faites en commun et en GIE": {}
+ },
+ "D\u00e9pr\u00e9ciations des comptes de d\u00e9biteurs divers": {
+ "Autres comptes d\u00e9biteurs": {
+ "account_type": "Receivable"
+ },
+ "Cr\u00e9ances sur cessions d'immobilisations": {
+ "account_type": "Receivable"
+ },
+ "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": {
+ "account_type": "Receivable"
+ }
+ }
+ },
+ "Etat et autres collectivit\u00e9s publiques": {
+ "Autres imp\u00f4ts, taxes et versements assimil\u00e9s": {},
+ "Obligations cautionn\u00e9es": {},
+ "Op\u00e9rations particuli\u00e8res avec l'\u00c9tat, les collectivit\u00e9s publiques, les organismes internationaux": {
+ "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": {
+ "account_type": "Receivable"
+ },
+ "Int\u00e9r\u00eats courus sur cr\u00e9ances figurant au compte 4431": {}
+ },
+ "Quotas d'\u00e9mission \u00e0 restituer \u00e0 l'\u00c9tat": {},
+ "\u00c9tat - Charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges fiscales sur cong\u00e9s \u00e0 payer ": {},
+ "Charges \u00e0 payer": {},
+ "Produits \u00e0 recevoir": {}
+ },
+ "\u00c9tat - Imp\u00f4ts sur les b\u00e9n\u00e9fices": {},
+ "\u00c9tat - Subventions \u00e0 recevoir": {
+ "Avances sur subventions": {
+ "account_type": "Receivable"
+ },
+ "Subventions d'exploitation": {
+ "account_type": "Receivable"
+ },
+ "Subventions d'investissement": {
+ "account_type": "Receivable"
+ },
+ "Subventions d'\u00e9quilibre": {
+ "account_type": "Receivable"
+ }
+ },
+ "\u00c9tat - Taxes sur le chiffre d'affaires": {
+ "TVA due intracommunautaire": {
+ "TVA due intracommunautaire (Autre taux)": {},
+ "TVA due intracommunautaire (Taux Interm\u00e9diaire)": {},
+ "TVA due intracommunautaire (Taux Normal)": {}
+ },
+ "Taxes sur le chiffre d'affaires collect\u00e9es par l'entreprise": {
+ "TVA collect\u00e9e": {
+ "TVA collect\u00e9e (Autre taux)": {},
+ "TVA collect\u00e9e (Taux Interm\u00e9diaire)": {},
+ "TVA collect\u00e9e (Taux Normal)": {}
+ },
+ "Taxes assimil\u00e9es \u00e0 la TVA": {}
+ },
+ "Taxes sur le chiffre d'affaires d\u00e9ductibles": {
+ "Cr\u00e9dit de TVA \u00e0 reporter": {},
+ "TVA d\u00e9ductible intracommunautaire": {},
+ "TVA sur autres biens et services": {},
+ "TVA sur immobilisations": {},
+ "TVA transf\u00e9r\u00e9e par d'autres entreprises": {},
+ "Taxes assimil\u00e9es \u00e0 la TVA": {}
+ },
+ "Taxes sur le chiffre d'affaires \u00e0 d\u00e9caisser": {
+ "TVA \u00e0 d\u00e9caisser": {},
+ "Taxes assimil\u00e9es \u00e0 la TVA": {}
+ },
+ "Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente": {
+ "Acomptes - R\u00e9gime du forfait": {},
+ "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition": {},
+ "Remboursement de taxes sur le chiffre d'affaires demand\u00e9": {},
+ "TVA r\u00e9cup\u00e9r\u00e9e d'avance": {},
+ "Taxes sur le chiffre d'affaires sur factures non parvenues": {},
+ "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir": {}
+ }
+ },
+ "\u00c9tat -Imp\u00f4ts et taxes recouvrables sur des tiers ": {
+ "Associ\u00e9s": {},
+ "Obligataires": {}
+ }
+ },
+ "Fournisseurs et comptes rattach\u00e9s": {
+ "Fournisseurs": {
+ "Fournisseurs - Achats de biens et prestations de services": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs - Retenues de garantie": {
+ "account_type": "Payable"
+ }
+ },
+ "Fournisseurs - Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs - Factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs - Int\u00e9r\u00eats courus": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs d'immobilisations ": {
+ "account_type": "Payable"
+ }
+ },
+ "Fournisseurs d'immobilisations": {
+ "Fournisseurs - Achats d'immobilisations": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs d'immobilisations - Retenues de garantie": {
+ "account_type": "Payable"
+ }
+ },
+ "Fournisseurs d'immobilisations - Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs - Autres avoirs": {
+ "Fournisseurs d'exploitation": {},
+ "Fournisseurs d'immobilisations": {}
+ },
+ "Fournisseurs - Avances et acomptes vers\u00e9s sur commandes": {},
+ "Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre": {},
+ "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us": {}
+ },
+ "Fournisseurs et comptes rattach\u00e9s ": {
+ "account_type": "Payable"
+ }
+ },
+ "Groupe et associ\u00e9s": {
+ "Associ\u00e9s - Comptes courants": {
+ "Int\u00e9r\u00eats courus": {
+ "account_type": "Payable"
+ },
+ "Principal": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Associ\u00e9s - Dividendes \u00e0 payer": {},
+ "Associ\u00e9s - Op\u00e9rations faites en commun et en GIE": {
+ "Int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "Op\u00e9rations courantes": {
+ "account_type": "Receivable"
+ }
+ },
+ "Associ\u00e9s - Op\u00e9rations sur le capital": {
+ "Actionnaires d\u00e9faillants": {
+ "account_type": "Receivable"
+ },
+ "Apporteurs - Capital appel\u00e9, non vers\u00e9": {
+ "Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9": {
+ "account_type": "Receivable"
+ },
+ "Associ\u00e9s - Capital appel\u00e9, non vers\u00e9": {
+ "account_type": "Receivable"
+ }
+ },
+ "Associ\u00e9s - Capital \u00e0 rembourser": {
+ "account_type": "Receivable"
+ },
+ "Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9": {
+ "Apports en nature": {
+ "account_type": "Receivable"
+ },
+ "Apports en num\u00e9raire": {
+ "account_type": "Receivable"
+ }
+ },
+ "Associ\u00e9s - Versements anticip\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "Associ\u00e9s - Versements re\u00e7us sur augmentation de capital": {
+ "account_type": "Receivable"
+ }
+ },
+ "Groupe": {
+ "account_type": "Receivable"
+ }
+ },
+ "Personnel et comptes rattach\u00e9s": {
+ "Comit\u00e9s d'entreprise d'\u00e9tablissement ": {},
+ "Participation des salari\u00e9s aux r\u00e9sultats": {
+ "Comptes courants": {},
+ "R\u00e9serve sp\u00e9ciale": {}
+ },
+ "Personnel - Avances et acomptes": {
+ "account_type": "Receivable"
+ },
+ "Personnel - Charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Autres charges \u00e0 payer": {},
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats": {},
+ "Produits \u00e0 recevoir": {
+ "account_type": "Receivable"
+ }
+ },
+ "Personnel - D\u00e9p\u00f4ts": {},
+ "Personnel - Oppositions": {},
+ "Personnel - R\u00e9mun\u00e9rations dues": {}
+ },
+ "S\u00e9curit\u00e9 Sociale et autres organismes sociaux": {
+ "Autres organismes sociaux": {},
+ "Organismes sociaux - Charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Autres charges \u00e0 payer": {},
+ "Charges sociales sur cong\u00e9s \u00e0 payer ": {},
+ "Produits \u00e0 recevoir": {
+ "account_type": "Receivable"
+ }
+ },
+ "S\u00e9curit\u00e9 Sociale": {}
+ }
+ },
+ "Comptes financiers": {
+ "Banques \u00e9tablissements financiers et assimil\u00e9s": {
+ "Autres organismes financiers": {
+ "account_type": "Cash"
+ },
+ "Banques": {
+ "Comptes en devises": {
+ "account_type": "Cash"
+ },
+ "Comptes en monnaie nationale": {}
+ },
+ "Caisses du Tr\u00e9sor et des \u00e9tablissements publics": {
+ "account_type": "Cash"
+ },
+ "Ch\u00e8ques postaux": {
+ "account_type": "Cash"
+ },
+ "Concours bancaires courants": {
+ "Cr\u00e9dit de mobilisation de cr\u00e9ances commerciales (CMCC)": {
+ "account_type": "Cash"
+ },
+ "Int\u00e9r\u00eats courus sur concours bancaires courants": {
+ "account_type": "Cash"
+ },
+ "Mobilisation de cr\u00e9ances n\u00e9es \u00e0 l'\u00e9tranger": {
+ "account_type": "Cash"
+ }
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Int\u00e9r\u00eats courus \u00e0 payer": {
+ "account_type": "Cash"
+ },
+ "Int\u00e9r\u00eats courus \u00e0 recevoir": {
+ "account_type": "Cash"
+ }
+ },
+ "Soci\u00e9t\u00e9s de bourse": {
+ "account_type": "Cash"
+ },
+ "Valeurs \u00e0 l'encaissement": {
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_type": "Cash"
+ },
+ "Coupons \u00e9chus \u00e0 l'encaissement": {
+ "account_type": "Cash"
+ },
+ "Effets \u00e0 l'encaissement": {
+ "account_type": "Cash"
+ },
+ "Effets \u00e0 l'escompte": {
+ "account_type": "Cash"
+ }
+ }
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en devises": {
+ "account_type": "Cash"
+ },
+ "Caisse en monnaie nationale": {
+ "account_type": "Cash"
+ }
+ },
+ "Caisse succursale (ou usine) A": {
+ "account_type": "Cash"
+ },
+ "Caisse succursale (ou usine) B": {
+ "account_type": "Cash"
+ }
+ },
+ "Instruments de tr\u00e9sorerie": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des comptes financiers": {
+ "Provisions pour d\u00e9pr\u00e9ciation des valeurs mobili\u00e8res de placement": {
+ "Actions": {
+ "account_type": "Cash"
+ },
+ "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9 ": {
+ "account_type": "Cash"
+ },
+ "Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es (provisions)": {
+ "account_type": "Cash"
+ },
+ "Obligations": {
+ "account_type": "Cash"
+ }
+ }
+ },
+ "R\u00e9gies d'avances et accr\u00e9ditifs": {},
+ "Valeurs mobili\u00e8res de placement": {
+ "Actions": {
+ "Titres cot\u00e9s": {
+ "account_type": "Cash"
+ },
+ "Titres non cot\u00e9s": {
+ "account_type": "Cash"
+ }
+ },
+ "Actions propres": {
+ "account_type": "Cash"
+ },
+ "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": {
+ "account_type": "Cash"
+ },
+ "Autres valeurs mobili\u00e8res de placement et autres cr\u00e9ances assimil\u00e9es": {
+ "Autres valeurs mobili\u00e8res": {
+ "account_type": "Cash"
+ },
+ "Bons de souscription": {
+ "account_type": "Cash"
+ },
+ "Int\u00e9r\u00eats courus sur obligations, bons et valeurs assimil\u00e9es": {
+ "account_type": "Cash"
+ }
+ },
+ "Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_type": "Cash"
+ },
+ "Obligations": {
+ "Titres cot\u00e9s": {
+ "account_type": "Cash"
+ },
+ "Titres non cot\u00e9s": {
+ "account_type": "Cash"
+ }
+ },
+ "Obligations et bons \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle": {
+ "account_type": "Cash"
+ },
+ "Parts dans entreprises li\u00e9es": {
+ "account_type": "Cash"
+ },
+ "Versements restant \u00e0 effectuer sur valeurs mobili\u00e8res de placement non lib\u00e9r\u00e9es": {
+ "account_type": "Cash"
+ }
+ },
+ "Virements internes": {}
+ }
+ },
+ "Comptes de gestion": {
+ "Comptes de charges": {
+ "Achats(sauf 603)": {},
+ "Autres charges de gestion courante": {
+ "Charges diverses de gestion courante": {},
+ "Jetons de pr\u00e9sence": {},
+ "Pertes sur cr\u00e9ances irr\u00e9couvrables": {
+ "Cr\u00e9ances de l'exercice": {},
+ "Cr\u00e9ances des exercices ant\u00e9rieurs": {}
+ },
+ "Quotes-parts de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)": {},
+ "Quote-part de perte support\u00e9e (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": {
+ "Autres droits et valeurs similaires": {},
+ "Droits d'auteur et de reproduction": {},
+ "Redevances pour concessions brevets, licences, marques, proc\u00e9d\u00e9s, logiciels ": {}
+ }
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Divers": {
+ "Concours divers (cotisations...)": {},
+ "Frais de recrutement de personnel": {}
+ },
+ "D\u00e9placements missions et r\u00e9ceptions": {
+ "Frais de d\u00e9m\u00e9nagement": {},
+ "Missions": {},
+ "R\u00e9ceptions": {},
+ "Voyages et d\u00e9placements": {}
+ },
+ "Frais postaux et frais de t\u00e9l\u00e9communications": {},
+ "Personnel ext\u00e9rieur \u00e0 l'entreprise": {
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise": {},
+ "Personnel int\u00e9rimaire": {}
+ },
+ "Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs": {},
+ "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires ": {
+ "Commissions et courtages sur achats ": {},
+ "Commissions et courtages sur ventes": {},
+ "R\u00e9mun\u00e9rations des transitaires": {}
+ },
+ "Services bancaires et assimil\u00e9s": {
+ "Autres frais et commissions sur prestations de services": {},
+ "Commissions et frais sur \u00e9mission d'emprunts": {},
+ "Frais sur effets": {},
+ "Frais sur titres (achat, vente, garde)": {},
+ "Location de coffres": {}
+ }
+ },
+ "Charges de personnel": {
+ "Autres charges de personnel": {},
+ "Autres charges sociales": {
+ "M\u00e9decine du travail pharmacie": {},
+ "Prestations directes": {},
+ "Versements aux autres oeuvres sociales": {},
+ "Versements aux comit\u00e9s d'entreprise et d'\u00e9tablissement": {},
+ "Versements aux comit\u00e9s d'hygi\u00e8ne et de s\u00e9curit\u00e9": {}
+ },
+ "Charges de S\u00e9curit\u00e9 sociale et de pr\u00e9voyance": {
+ "Cotisations aux ASSEDIC": {},
+ "Cotisations aux autres organismes sociaux": {},
+ "Cotisations aux caisses de retraites": {},
+ "Cotisations aux mutuelles": {},
+ "Cotisations \u00e0 l'URSSAF": {}
+ },
+ "Cotisations sociales personnelles de l'exploitant": {},
+ "R\u00e9mun\u00e9ration du travail de l'exploitant": {},
+ "R\u00e9mun\u00e9rations du personnel": {
+ "Cong\u00e9s pay\u00e9s": {},
+ "Indemnit\u00e9s et avantages divers": {},
+ "Primes et gratifications": {},
+ "Salaires et appointements": {},
+ "Suppl\u00e9ment familial": {}
+ }
+ },
+ "Charges exceptionnelles": {
+ "Autres charges exceptionnelles": {
+ "Charges exceptionnelles diverses": {},
+ "Lots": {},
+ "Malis provenant de clauses d'indexation ": {},
+ "Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elle-m\u00eame": {}
+ },
+ "Charges exceptionnelles sur op\u00e9rations de gestion": {
+ "Autres charges exceptionnelles sur op\u00e9ration de gestion": {},
+ "Cr\u00e9ances devenues irr\u00e9couvrables dans l'exercice": {},
+ "Dons, lib\u00e9ralit\u00e9s": {},
+ "P\u00e9nalit\u00e9s sur march\u00e9s (et d\u00e9dits pay\u00e9s sur achats et ventes)": {},
+ "P\u00e9nalit\u00e9s, amendes fiscales et p\u00e9nales ": {},
+ "Rappels d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)": {},
+ "Subventions accord\u00e9es": {}
+ },
+ "Charges sur exercices ant\u00e9rieurs (en cours d'exercice seulement)": {},
+ "Valeurs comptables des \u00e9l\u00e9ments d'actif c\u00e9d\u00e9s": {
+ "Autres \u00e9l\u00e9ments d'actif": {},
+ "Immobilisations corporelles": {},
+ "Immobilisations financi\u00e8res": {},
+ "Immobilisations incorporelles": {}
+ }
+ },
+ "Charges financi\u00e8res": {
+ "Autres charges financi\u00e8res": {},
+ "Charges d'int\u00e9r\u00eat": {
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte, ...)": {},
+ "Int\u00e9r\u00eats des autres dettes": {
+ "Int\u00e9r\u00eats des dettes commerciales": {},
+ "Int\u00e9r\u00eats des dettes diverses": {}
+ },
+ "Int\u00e9r\u00eats des comptes courants et des d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "Int\u00e9r\u00eats des emprunts et dettes": {
+ "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 des participations": {},
+ "Int\u00e9r\u00eats des emprunts et dettes assimil\u00e9es": {}
+ },
+ "Int\u00e9r\u00eats des obligations cautionn\u00e9es": {}
+ },
+ "Charges nettes sur cessions de valeurs mobili\u00e8res de placement": {},
+ "Escomptes accord\u00e9s": {},
+ "Pertes de change": {},
+ "Pertes sur cr\u00e9ances li\u00e9es \u00e0 des participations": {}
+ },
+ "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions": {
+ "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges d'exploitation": {
+ "Dotations aux amortissements des charges d'exploitation \u00e0 r\u00e9partir": {},
+ "Dotations aux amortissements des immobilisations incorporelles et corporelles ": {
+ "Immobilisations corporelles": {},
+ "Immobilisations incorporelles": {}
+ },
+ "Dotations aux provisions pour d\u00e9pr\u00e9ciation des actifs circulants": {
+ "Cr\u00e9ances": {},
+ "Stocks et en-cours": {}
+ },
+ "Dotations aux provisions pour risques et charges d'exploitation": {},
+ "Dotations pour d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles": {
+ "Immobilisations corporelles": {},
+ "Immobilisations incorporelles": {}
+ }
+ },
+ "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges exceptionnelles": {
+ "Dotations aux amortissements exceptionnels des immobilisations": {},
+ "Dotations aux autres provisions r\u00e9glement\u00e9es": {},
+ "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles": {},
+ "Dotations aux provisions exceptionnelles": {},
+ "Dotations aux provisions r\u00e9glement\u00e9es (immobilisations)": {
+ "Amortissements d\u00e9rogatoires": {}
+ },
+ "Dotations aux provisions r\u00e9glement\u00e9es (stocks)": {}
+ },
+ "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges financi\u00e8res": {
+ "Autres dotations": {},
+ "Dotations aux amortissements des primes de remboursement des obligations": {},
+ "Dotations aux d\u00e9pr\u00e9ciation des \u00e9l\u00e9ments financiers": {
+ "Immobilisations financi\u00e8res": {},
+ "Valeurs mobili\u00e8res de placement": {}
+ },
+ "Dotations aux provisions pour risques et charges financiers": {}
+ }
+ },
+ "Imp\u00f4ts, taxes et versements assimil\u00e9s": {
+ "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (administration des imp\u00f4ts)": {
+ "Autres droits": {},
+ "Droits d'enregistrement et de timbre": {
+ "Droits de mutation": {}
+ },
+ "Imp\u00f4ts directs (sauf imp\u00f4ts sur les b\u00e9n\u00e9fices)": {
+ "Autres imp\u00f4ts locaux": {},
+ "Taxe professionnelle": {},
+ "Taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s": {},
+ "Taxes fonci\u00e8res": {}
+ },
+ "Imp\u00f4ts indirects": {},
+ "Taxes sur le chiffre d'affaires non r\u00e9cup\u00e9rables ": {}
+ },
+ "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (autres organismes)": {
+ "Contribution sociale de solidarit\u00e9 \u00e0 la charge des soci\u00e9t\u00e9s": {},
+ "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger": {},
+ "Taxes diverses": {},
+ "Taxes per\u00e7ues par les organismes publics internationaux": {}
+ },
+ "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (administration des imp\u00f4ts) ": {
+ "Autres": {},
+ "Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction": {},
+ "Participation des employeurs \u00e0 la formation professionnelle continue": {},
+ "Taxe d'apprentissage": {},
+ "Taxe sur les salaires": {}
+ },
+ "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (autres organismes)": {
+ "Allocation logement": {},
+ "Autres": {},
+ "Participation des employeurs \u00e0 l'effort de construction": {},
+ "Participation des employeurs \u00e0 la formation professionnelle continue": {},
+ "Versement de transport": {},
+ "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'exon\u00e9ration de la taxe d'apprentissage": {}
+ }
+ },
+ "Participation des salari\u00e9s - Imp\u00f4ts sur les b\u00e9n\u00e9fices et assimil\u00e9s": {
+ "Imposition forfaitaire annuelle des soci\u00e9t\u00e9s": {},
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices": {
+ "Contribution additionnelle \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "Imp\u00f4ts dus en France": {},
+ "Imp\u00f4ts dus \u00e0 l'\u00e9tranger": {}
+ },
+ "Int\u00e9gration fiscale": {
+ "Int\u00e9gration fiscale - Charges": {},
+ "Int\u00e9gration fiscale - Produits": {}
+ },
+ "Participation des salari\u00e9s aux r\u00e9sultats": {},
+ "Produits, Reports en arri\u00e8re des d\u00e9ficits": {},
+ "Suppl\u00e9ment d'imp\u00f4t sur les soci\u00e9t\u00e9s li\u00e9 aux distributions": {}
+ }
+ },
+ "Comptes de produits": {
+ "Autres produits de gestion courante": {
+ "Jetons de pr\u00e9sence et r\u00e9mun\u00e9rations d'administrateurs, g\u00e9rants..": {},
+ "Produits divers de gestion courante": {},
+ "Quotes-parts de r\u00e9sultats sur op\u00e9rations faites en commun": {
+ "Quote-part de b\u00e9n\u00e9fice attribu\u00e9e (comptabilit\u00e9 des associ\u00e9s non-g\u00e9rants)": {},
+ "Quote-part de perte transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)": {}
+ },
+ "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": {
+ "Autres droits et valeurs similaires": {},
+ "Droits d'auteur et de reproduction": {},
+ "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels ": {}
+ },
+ "Revenus des immeubles non affect\u00e9s aux activit\u00e9s professionnelles": {},
+ "Ristournes per\u00e7ues des coop\u00e9ratives (provenant des exc\u00e9dents)": {}
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations corporelles": {},
+ "Immobilisations incorporelles ": {}
+ },
+ "Production stock\u00e9e (ou d\u00e9stockage)": {
+ "Variation des stocks (en-cours de production, produits)": {
+ "Variation des en-cours de production de biens": {
+ "Produits en cours": {},
+ "Travaux en cours": {}
+ },
+ "Variation des en-cours de production de services": {
+ "Prestations de services en cours": {},
+ "\u00c9tudes en cours": {}
+ },
+ "Variation des stocks de produits": {
+ "Produits finis": {},
+ "Produits interm\u00e9diaires ": {},
+ "Produits r\u00e9siduels": {}
+ }
+ }
+ },
+ "Produits exceptionnels": {
+ "Autres produits exceptionnels": {
+ "Bonis provenant de clauses d'indexation ": {},
+ "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame": {},
+ "Lots": {},
+ "Produits exceptionnels divers": {}
+ },
+ "Produits des cessions d'\u00e9l\u00e9ments d'actif": {
+ "Autres \u00e9l\u00e9ments d'actif": {},
+ "Immobilisations corporelles": {},
+ "Immobilisations financi\u00e8res": {},
+ "Immobilisations incorporelles": {}
+ },
+ "Produits exceptionnels sur op\u00e9rations de gestion": {
+ "Autres produits exceptionnels sur op\u00e9rations de gestion": {},
+ "D\u00e9dits et p\u00e9nalit\u00e9s per\u00e7us sur achats et sur ventes": {},
+ "D\u00e9gr\u00e8vements d'imp\u00f4ts autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices": {},
+ "Lib\u00e9ralit\u00e9s re\u00e7ues": {},
+ "Rentr\u00e9es sur cr\u00e9ances amorties": {},
+ "Subventions d'\u00e9quilibre": {}
+ },
+ "Produits sur exercices ant\u00e9rieurs (en cours d'exercice seulement)": {},
+ "Quote-part des subventions d'investissement vir\u00e9e au r\u00e9sultat de l'exercice": {}
+ },
+ "Produits financiers": {
+ "Autres produits financiers": {},
+ "Escomptes obtenus": {},
+ "Gains de change": {},
+ "Produits de participations": {
+ "Revenus des cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "Revenus des titres de participation": {},
+ "Revenus sur autres formes de participation ": {}
+ },
+ "Produits des autres immobilisations financi\u00e8res": {
+ "Revenus des cr\u00e9ances immobilis\u00e9es": {},
+ "Revenus des pr\u00eats": {},
+ "Revenus des titres immobilis\u00e9s": {}
+ },
+ "Produits nets sur cessions de valeurs mobili\u00e8res de placement": {},
+ "Revenus des autres cr\u00e9ances": {
+ "Revenus des cr\u00e9ances commerciales ": {},
+ "Revenus des cr\u00e9ances diverses": {}
+ },
+ "Revenus des valeurs mobili\u00e8res de placement": {}
+ },
+ "Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions": {
+ "Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits d'exploitation)": {
+ "Reprises sur amortissements des immobilisations incorporelles et corporelles ": {
+ "Immobilisations corporelles": {},
+ "Immobilisations incorporelles": {}
+ },
+ "Reprises sur d\u00e9pr\u00e9ciations des actifs circulants": {
+ "Cr\u00e9ances": {},
+ "Stocks et en-cours": {}
+ },
+ "Reprises sur d\u00e9pr\u00e9ciations des immobilisations corporelles et incorporelles": {
+ "Immobilisations corporelles": {},
+ "Immobilisations incorporelles": {}
+ },
+ "Reprises sur provisions d'exploitation": {}
+ },
+ "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits exceptionnels)": {
+ "Reprises pour d\u00e9pr\u00e9ciations exceptionnelles": {},
+ "Reprises sur autres provisions r\u00e9glement\u00e9es ": {},
+ "Reprises sur provisions exceptionnelles": {},
+ "Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)": {
+ "Amortissements d\u00e9rogatoires": {},
+ "Plus-values r\u00e9investies": {},
+ "Provision sp\u00e9ciale de r\u00e9\u00e9valuation": {}
+ },
+ "Reprises sur provisions r\u00e9glement\u00e9es (stocks) ": {}
+ },
+ "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits financiers)": {
+ "Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers": {
+ "Immobilisations financi\u00e8res": {},
+ "Valeurs mobili\u00e8res de placement": {}
+ },
+ "Reprises sur provisions financiers": {}
+ }
+ },
+ "Subventions d'exploitation": {},
+ "Transferts de charges": {
+ "Transferts de charges d'exploitation": {},
+ "Transferts de charges exceptionnelles": {},
+ "Transferts de charges financi\u00e8res": {}
+ },
+ "Ventes de produits fabriqu\u00e9s - Prestations de service - Marchandises": {
+ "Produits des activit\u00e9s annexes": {
+ "Autres produits d'activit\u00e9s annexes (cessions d'approvisionnements...)": {},
+ "Bonifications obtenues des clients et primes sur ventes": {},
+ "Bonis sur reprises d'emballages consign\u00e9s": {},
+ "Commissions et courtages": {},
+ "Locations diverses": {},
+ "Mise \u00e0 disposition de personnel factur\u00e9e ": {},
+ "Ports et frais accessoires factur\u00e9s": {},
+ "Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel": {}
+ },
+ "Rabais, remises et ristournes accord\u00e9s par l'entreprise": {
+ "- sur prestations de services": {},
+ "- sur produits des activit\u00e9s annexes": {},
+ "- sur travaux": {},
+ "- sur ventes de marchandises": {},
+ "- sur ventes de produits finis": {},
+ "- sur ventes de produits interm\u00e9diaires ": {},
+ "- sur \u00e9tudes": {}
+ },
+ "Ventes de produits finis": {}
+ }
+ }
+ },
+ "name": "Plan Comptable G\u00e9n\u00e9ral"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/gr_l10n_gr_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/gr_l10n_gr_chart_template.json
new file mode 100644
index 0000000..a6b226f
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/gr_l10n_gr_chart_template.json
@@ -0,0 +1,2182 @@
+{
+ "country_code": "gr",
+ "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",
+ "tree": {
+ "name": "\u0393\u03b5\u03bd\u03b9\u03ba\u03cc \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf",
+ "\u0391\u03a0\u0391\u0399\u03a4\u0397\u03a3\u0395\u0399\u03a3 \u039a\u0391\u0399 \u0394\u0399\u0391\u0398\u0395\u03a3\u0399\u039c\u0391": {
+ "\u0391\u03a0\u0391\u0399\u03a4\u0397\u03a3\u0395\u0399\u03a3 \u039a\u0391\u0399 \u0394\u0399\u0391\u0398\u0395\u03a3\u0399\u039c\u0391 \u03a5\u03a0\u039f\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0397\u039c\u0391\u03a4\u03a9\u039d \u0389 \u0391\u039b\u039b\u03a9\u039d \u039a\u0395\u039d\u03a4\u03a1\u03a9\u039d": {
+ "account_type": "Receivable",
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03b1": {
+ "account_type": "Receivable"
+ },
+ "\u039b\u03bf\u03b3\u03b1\u03c1.\u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03af\u03c3\u03b5\u03c9\u03c2 \u03a0\u03c1\u03bf\u03ba\u03b1\u03c4/\u03bb\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c0\u03b9\u03c3\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd": {
+ "account_type": "Receivable"
+ },
+ "\u039c\u03b5\u03c4\u03b1\u03b2\u03b1\u03c4\u03b9\u03ba\u03bf\u03af \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u0395\u03bd\u03b5\u03c1\u03b3\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd": {
+ "account_type": "Receivable"
+ },
+ "\u03a0\u03b1\u03c1\u03b1\u03b3\u03b3\u03b5\u03bb\u03af\u03b5\u03c2 \u03c3\u03c4\u03bf \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc": {
+ "account_type": "Receivable"
+ },
+ "\u03a0\u03b5\u03bb\u03ac\u03c4\u03b5\u03c2 ": {
+ "account_type": "Receivable"
+ },
+ "\u03a7\u03c1\u03b5\u03ce\u03b3\u03c1\u03b1\u03c6\u03b1": {
+ "account_type": "Receivable"
+ },
+ "\u03a7\u03c1\u03b5\u03ce\u03c3\u03c4\u03b5\u03c2 \u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03bf\u03b9": {
+ "account_type": "Receivable"
+ },
+ "\u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u0394\u03b9\u03b1\u03b8\u03ad\u03c3\u03b9\u03bc\u03b1": {
+ "account_type": "Receivable"
+ }
+ },
+ "\u0393\u03a1\u0391\u039c\u039c\u0391\u03a4\u0399\u0391 \u0395\u0399\u03a3\u03a0\u03a1\u0391\u039a\u03a4\u0395\u0391": {
+ "account_type": "Receivable",
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03b1\u03c3\u03bc\u03ad\u03bd\u03b1 \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2": {
+ "account_type": "Receivable"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c0\u03c1\u03bf\u03b5\u03be\u03bf\u03c6\u03bb\u03b7\u03bc\u03ad\u03bd\u03b1": {
+ "account_type": "Receivable"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c3\u03b5 \u039e.\u039d \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03b1\u03c3\u03bc\u03ad\u03bd\u03b1 \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2": {
+ "account_type": "Receivable"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c3\u03b5 \u039e.\u039d \u03c0\u03c1\u03bf\u03b5\u03be\u03bf\u03c6\u03bb\u03b7\u03bc\u03ad\u03bd\u03b1": {
+ "account_type": "Receivable"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c3\u03b5 \u039e.\u039d \u03c3\u03b5 \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03ad\u03c1\u03b7\u03c3\u03b7": {
+ "account_type": "Receivable"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c3\u03b5 \u039e.\u039d \u03c3\u03c4\u03b9\u03c2 \u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7": {
+ "account_type": "Receivable"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c3\u03b5 \u039e.\u039d \u03c3\u03c4\u03b9\u03c2 \u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2 \u03c3\u03b5 \u03b5\u03b3\u03b3\u03cd\u03b7\u03c3\u03b7": {
+ "account_type": "Receivable"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c3\u03b5 \u039e.\u039d \u03c3\u03c4\u03bf \u03c7\u03b1\u03c1\u03c4\u03bf\u03c6\u03c5\u03bb\u03ac\u03ba\u03b9\u03bf": {
+ "account_type": "Receivable"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c3\u03b5 \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03ad\u03c1\u03b7\u03c3\u03b7": {
+ "account_type": "Receivable"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c3\u03c4\u03b9\u03c2 \u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7": {
+ "account_type": "Receivable"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c3\u03c4\u03b9\u03c2 \u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7 (Factoring)": {
+ "account_type": "Receivable"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c3\u03c4\u03b9\u03c2 \u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2 \u03c3\u03b5 \u03b5\u03b3\u03b3\u03cd\u03b7\u03c3\u03b7": {
+ "account_type": "Receivable"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c3\u03c4\u03bf \u03c7\u03b1\u03c1\u03c4\u03bf\u03c6\u03c5\u03bb\u03ac\u03ba\u03b9\u03bf": {
+ "account_type": "Receivable"
+ },
+ "\u0394\u03b9\u03ac\u03bc\u03b5\u03c3\u03bf\u03c2 \u03bb\u03bf\u03b3.\u03b5\u03bb\u03ad\u03bd\u03c7\u03bf\u03c5 \u03b4\u03b9\u03b1\u03ba\u03af\u03bd\u03b7\u03c3\u03b7\u03c2 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd": {
+ "account_type": "Receivable"
+ },
+ "\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": {
+ "account_type": "Receivable"
+ },
+ "\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 \u03c3\u03b5 \u039e.\u039d.": {
+ "account_type": "Receivable"
+ },
+ "\u03a4\u03af\u03c4\u03bb\u03bf\u03b9 trade credit": {
+ "account_type": "Receivable"
+ },
+ "\u03a5\u03c0\u03bf\u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03bf\u03bb\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03b5\u03c2 \u03c3\u03b5 \u039e.\u039d.": {
+ "account_type": "Receivable"
+ },
+ "\u03a5\u03c0\u03bf\u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03bf\u03bb\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03b5\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7.": {
+ "account_type": "Receivable"
+ }
+ },
+ "\u039b\u039f\u0393\u0391\u03a1\u0399\u0391\u03a3\u039c\u039f\u0399 \u0394\u0399\u0391\u03a7\u0395\u0399\u03a1\u0399\u03a3\u0395\u0399\u03a3 \u03a0\u03a1\u039f\u039a\u0391\u03a4\u0391\u0392\u039f\u039b\u03a9\u039d \u039a\u0391\u0399 \u03a0\u0399\u03a3\u03a4\u03a9\u03a3\u0395\u03a9\u039d": {
+ "account_type": "Receivable",
+ "\u0395\u03ba\u03c4\u03b5\u03bb\u03c9\u03bd\u03b9\u03c3\u03c4\u03ad\u03c2 - \u039b\u03bf\u03b3/\u03c3\u03bc\u03bf\u03b9 \u03c0\u03c1\u03cc\u03c2 \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7": {
+ "account_type": "Receivable"
+ },
+ "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03ac\u03c4\u03b5\u03c2 \u03c4\u03c1\u03af\u03c4\u03bf\u03b9 - \u039b\u03bf\u03b3/\u03c3\u03bc\u03bf\u03b9 \u03c0\u03c1\u03cc\u03c2 \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7": {
+ "account_type": "Receivable"
+ },
+ "\u03a0\u03ac\u03b3\u03b9\u03b5\u03c2 \u03c0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2": {
+ "account_type": "Receivable"
+ },
+ "\u03a0\u03b9\u03c3\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03ad\u03c1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {
+ "account_type": "Receivable"
+ },
+ "\u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03cc - \u039b\u03bf\u03b3/\u03c3\u03bc\u03bf\u03b9 \u03c0\u03c1\u03cc\u03c2 \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7": {
+ "account_type": "Receivable"
+ }
+ },
+ "\u039c\u0395\u03a4\u0391\u0392\u0391\u03a4\u0399\u039a\u039f\u0399 \u039b\u039f\u0393\u0391\u03a1\u0399\u0391\u03a3\u039c\u039f\u0399 \u0395\u039d\u0395\u03a1\u0393\u0397\u03a4\u0399\u039a\u039f\u03a5": {
+ "account_type": "Receivable",
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {
+ "account_type": "Receivable"
+ },
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03b1": {
+ "account_type": "Receivable"
+ },
+ "\u0391\u03b3\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03cc \u03c0\u03b1\u03c1\u03b1\u03bb\u03b1\u03b2\u03ae": {
+ "account_type": "Receivable"
+ },
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+ },
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+ },
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+ "account_type": "Receivable"
+ },
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+ "account_type": "Receivable"
+ }
+ },
+ "\u03a0\u0395\u039b\u0391\u03a4\u0395\u03a3": {
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+ "account_type": "Receivable"
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+ "account_type": "Receivable"
+ },
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+ "account_type": "Receivable"
+ },
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+ "account_type": "Receivable"
+ },
+ "\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"
+ },
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+ "account_type": "Receivable"
+ },
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+ "account_type": "Receivable"
+ },
+ "\u03a0\u03b5\u03bb\u03ac\u03c4\u03b5\u03c2 N.\u03a0.\u0394.\u0394. \u03b5\u03ba\u03c7\u03ce\u03c1\u03b7\u03b8\u03ad\u03bd\u03c4\u03b5\u03c2 \u03bc\u03b5 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7 Factoring": {
+ "account_type": "Receivable"
+ },
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+ "account_type": "Receivable"
+ },
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+ "account_type": "Receivable"
+ },
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+ },
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+ "account_type": "Receivable"
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+ "account_type": "Receivable"
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+ "account_type": "Receivable"
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+ "account_type": "Receivable"
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+ "account_type": "Receivable"
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+ "account_type": "Receivable"
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+ "account_type": "Receivable"
+ },
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+ "\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"
+ },
+ "\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"
+ },
+ "\u0395\u03c0\u03b9\u03c4\u03b1\u03b3\u03ad\u03c2 \u03c3\u03b5 \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03ad\u03c1\u03b7\u03c3\u03b7": {
+ "account_type": "Receivable"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\u039c\u03ad\u03c4\u03bf\u03c7\u03bf\u03b9 (\u03ae \u03ad\u03c4\u03b1\u03b9\u03c1\u03bf\u03b9) \u03bb\u03bf\u03b3/\u03c3\u03bc\u03cc\u03c2 \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5": {
+ "account_type": "Receivable"
+ },
+ "\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 \u039e.\u039d.": {
+ "account_type": "Receivable"
+ },
+ "\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"
+ },
+ "\u039f\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf": {
+ "account_type": "Receivable"
+ },
+ "\u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": {
+ "account_type": "Receivable"
+ },
+ "\u03a0\u03c1\u03bf\u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1": {
+ "account_type": "Receivable"
+ },
+ "\u03a7\u03c1\u03b5\u03ce\u03c3\u03c4\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c6\u03b1\u03bb\u03b5\u03af\u03c2": {
+ "account_type": "Receivable"
+ },
+ "\u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b5\u03c5\u03ba\u03bf\u03bb\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": {
+ "account_type": "Receivable"
+ }
+ },
+ "\u03a7\u03a1\u0397\u039c\u0391\u03a4\u0399\u039a\u0391 \u0394\u0399\u0391\u0398\u0395\u03a3\u0399\u039c\u0391": {
+ "account_type": "Cash",
+ "\u0394\u03b9\u03ac\u03bc\u03b5\u03c3\u03bf\u03c2 \u03bb\u03bf\u03b3/\u03c3\u03bc\u03cc\u03c2 \u03c0\u03c1\u03cc\u03c2 \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7": {
+ "account_type": "Cash"
+ },
+ "\u039a\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1\u03c2 \u03c3\u03b5 \u039e.\u039d.": {
+ "account_type": "Cash"
+ },
+ "\u039a\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7.": {
+ "account_type": "Cash"
+ },
+ "\u039a\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03cc\u03c8\u03b7\u03c2 \u03c3\u03b5 \u039e.\u039d.": {
+ "account_type": "Cash"
+ },
+ "\u039a\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03cc\u03c8\u03b7\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7": {
+ "account_type": "Cash"
+ },
+ "\u039b\u03b7\u03b3\u03bc\u03ad\u03bd\u03b1 \u03c4\u03bf\u03ba\u03bf\u03bc\u03b5\u03c1\u03af\u03b4\u03b9\u03b1 \u03b3\u03b9\u03b1 \u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7": {
+ "account_type": "Cash"
+ },
+ "\u03a4\u03b1\u03bc\u03b5\u03af\u03bf": {
+ "account_type": "Cash"
+ }
+ }
+ },
+ "\u0391\u03a0\u039f\u0398\u0395\u039c\u0391\u03a4\u0391": {
+ "\u0391\u039d\u0391\u039b\u03a9\u03a3\u0399\u039c\u0391 \u03a5\u039b\u0399\u039a\u0391": {
+ "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03b1\u03bd\u03b1\u03bb\u03ce\u03c3\u03b9\u03bc\u03b1 \u03c5\u03bb\u03b9\u03ba\u03ac": {},
+ "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ce\u03bd": {},
+ "\u039b\u03b9\u03b3\u03bd\u03af\u03c4\u03b7\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03ba\u03b1\u03c5\u03c3\u03b9\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03bb\u03b9\u03c0\u03b1\u03bd\u03c4\u03b9\u03ba\u03ac": {},
+ "\u039c\u03b1\u03b6\u03bf\u03cd\u03c4": {},
+ "\u039c\u03b9\u03ba\u03c1\u03ac \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03b1": {},
+ "\u039f\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03b9\u03ba\u03ac \u03c5\u03bb\u03b9\u03ba\u03ac": {},
+ "\u03a0\u03b5\u03c4\u03c1\u03ad\u03bb\u03b5\u03b9\u03bf ": {},
+ "\u03a0\u03c1\u03bf\u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ad\u03c2(\u039b/58.16)": {}
+ },
+ "\u0391\u039d\u03a4\u0391\u039b\u039b\u0391\u039a\u03a4\u0399\u039a\u0391 \u03a0\u0391\u0393\u0399\u03a9\u039d \u03a3\u03a4\u039f\u0399\u03a7\u0395\u0399\u03a9\u039d": {
+ "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u0391\u03b3\u03bf\u03c1\u03ce\u03bd": {},
+ "\u03a0\u03c1\u03bf\u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ad\u03c2": {},
+ "\u03ba.\u03bb.\u03c0.": {}
+ },
+ "\u0391\u03a0\u039f\u0398\u0395\u039c\u0391\u03a4\u0391 \u03a5\u03a0\u039f\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0397\u039c\u0391\u03a4\u03a9\u039d \u03ae \u0391\u039b\u039b\u03a9\u039d \u039a\u0395\u039d\u03a4\u03a1\u03a9\u039d": {
+ "\u0391\u03bd\u03b1\u03bb\u03ce\u03c3\u03b9\u03bc\u03b1 \u03c5\u03bb\u03b9\u03ba\u03ac": {},
+ "\u0391\u03bd\u03c4\u03b1\u03bb\u03bb\u03b1\u03ba\u03c4\u03b9\u03ba\u03ac \u03c0\u03b1\u03b3\u03b5\u03af\u03c9\u03bd": {},
+ "\u0395\u03af\u03b4\u03b7 \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2": {},
+ "\u0395\u03bc\u03c0\u03bf\u03c1\u03b5\u03cd\u03bc\u03b1\u03c4\u03b1": {},
+ "\u03a0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03b5 \u03b5\u03be\u03ad\u03bb\u03b9\u03be\u03b7": {},
+ "\u03a0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03b1 \u03ad\u03c4\u03bf\u03b9\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03b7\u03bc\u03b9\u03c4\u03b5\u03bb\u03ae": {},
+ "\u03a0\u03c1\u03ce\u03c4\u03b5\u03c2 \u03b2\u03bf\u03b7\u03b8\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03cd\u03bb\u03b5\u03c2 - \u03c5\u03bb\u03b9\u03ba\u03ac \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2": {},
+ "\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": {}
+ },
+ "\u0395\u0399\u0394\u0397 \u03a3\u03a5\u03a3\u039a\u0395\u03a5\u0391\u03a3\u0399\u0391\u03a3": {
+ "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ce\u03bd": {},
+ "\u03a0\u03c1\u03bf\u03cd\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ad\u03c2 (\u039b/58.18)": {},
+ "\u03ba.\u03bb.\u03c0.": {}
+ },
+ "\u0395\u039c\u03a0\u039f\u03a1\u0395\u03a5\u039c\u0391\u03a4\u0391": {
+ "\u0395\u03af\u03b4\u03bf\u03c2 \u0391 (\u03ae \u03bf\u03bc\u03ac\u03b4\u03b1 \u0391)": {
+ "\u0391\u03b3\u03bf\u03c1\u03ad\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03bc\u03b5 8%": {},
+ "\u0391\u03c0\u03bf\u03b8\u03ad\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5 8%": {}
+ },
+ "\u0395\u03af\u03b4\u03bf\u03c2 \u0392 (\u03ae \u03bf\u03bc\u03ac\u03b4\u03b1 \u0392)": {
+ "\u0391\u03b3\u03bf\u03c1\u03ad\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03bc\u03b5 8%": {},
+ "\u0391\u03c0\u03bf\u03b8\u03ad\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5 8%": {}
+ },
+ "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u0391\u03b3\u03bf\u03c1\u03ce\u03bd": {},
+ "\u03a0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ad\u03c2": {}
+ },
+ "\u03a0\u0391\u03a1\u0391\u0393\u03a9\u0393\u0397 \u03a3\u0395 \u0395\u039e\u0395\u039b\u0399\u039e\u0397": {},
+ "\u03a0\u03a1\u038f\u03a4\u0395\u03a3 \u039a\u0391\u0399 \u0392\u039f\u0397\u0398\u0397\u03a4\u0399\u039a\u0395\u03a3 \u03a5\u039b\u0395\u03a3 - \u03a5\u039b\u0399\u039a\u0391 \u03a3\u03a5\u03a3\u039a\u0395\u03a5\u0391\u03a3\u0399\u0391\u03a3": {
+ "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ce\u03bd": {},
+ "\u03a0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ad\u03c2": {},
+ "\u03a0\u03c1\u03ce\u03c4\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03b2\u03bf\u03b7\u03b8\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03cd\u03bb\u03b5\u03c2": {}
+ },
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+ "\u03a5\u03a0\u039f\u03a0\u03a1\u039f\u03aa\u039f\u039d\u03a4\u0391 \u039a\u0391\u0399 \u03a5\u03a0\u039f\u039b\u0395\u0399\u039c\u039c\u0391\u03a4\u0391": {}
+ },
+ "\u0392\u03a1\u0391\u03a7\u03a5\u03a0\u03a1\u039f\u0398\u0395\u03a3\u039c\u0395\u03a3 \u03a5\u03a0\u039f\u03a7\u03a1\u0395\u03a9\u03a3\u0395\u0399\u03a3": {
+ "\u0391\u03a3\u03a6\u0391\u039b\u0399\u03a3\u03a4\u0399\u039a\u039f\u0399 \u039f\u03a1\u0393\u0391\u039d\u0399\u03a3\u039c\u039f\u0399": {
+ "account_type": "Payable",
+ "\u038a\u03b4\u03c1\u03c5\u03bc\u03b1 \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u0391\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03b5\u03c9\u03bd (\u0399\u039a\u0391)": {
+ "account_type": "Payable",
+ "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03b4\u03c9\u03c1\u03cc\u03c3\u03b7\u03bc\u03bf\u03c5 \u03b7\u03bc\u03b5\u03c1\u03b9\u03c3\u03af\u03c9\u03bd \u03bf\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03c9\u03bd": {
+ "account_type": "Payable"
+ },
+ "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03b4\u03cc\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03b5\u03c1\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03ba\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd": {
+ "account_type": "Payable"
+ },
+ "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03c4\u03c1\u03ad\u03c7\u03bf\u03c5\u03c3\u03b1\u03c2 \u03ba\u03af\u03bd\u03b7\u03c3\u03b7\u03c2": {
+ "account_type": "Payable"
+ },
+ "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03c4\u03c1\u03ad\u03c7\u03bf\u03c5\u03c3\u03b1\u03c2 \u03ba\u03af\u03bd\u03b7\u03c3\u03b7\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b1\u03bd\u03b5\u03b3\u03b5\u03b9\u03c1\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03bf\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03ce\u03bd": {
+ "account_type": "Payable"
+ }
+ },
+ "\u0395\u03c0\u03b9\u03ba\u03bf\u03c5\u03c1\u03b9\u03ba\u03ac \u03a4\u03b1\u03bc\u03b5\u03af\u03b1": {
+ "account_type": "Payable"
+ },
+ "\u0395\u03c1\u03b3\u03b1\u03c4\u03b9\u03ba\u03ae \u0395\u03c3\u03c4\u03af\u03b1": {
+ "account_type": "Payable"
+ },
+ "\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": {
+ "account_type": "Payable"
+ },
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03a4\u03b1\u03bc\u03b5\u03af\u03b1 \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2": {
+ "account_type": "Payable"
+ }
+ },
+ "\u0392\u03a1\u0391\u03a7\u03a5\u03a0\u03a1\u039f\u0398\u0395\u03a3\u039c\u0395\u03a3 \u03a5\u03a0\u039f\u03a7\u03a1\u0395\u03a9\u03a3\u0395\u0399\u03a3 \u03a5\u03a0\u039f\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0397\u039c\u0391\u03a4\u03a9\u039d \u0389 \u0391\u039b\u039b\u03a9\u039d \u039a\u0395\u039d\u03a4\u03a1\u03a9\u039d": {
+ "account_type": "Payable",
+ "\u0391\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03af \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03af": {
+ "account_type": "Payable"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1": {
+ "account_type": "Payable"
+ },
+ "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03c0\u03b5\u03c1\u03b9\u03bf\u03b4\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae\u03c2": {
+ "account_type": "Payable"
+ },
+ "\u039c\u03b5\u03c4\u03b1\u03b2\u03b1\u03c4\u03b9\u03ba\u03bf\u03af \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03c0\u03b1\u03b8\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd": {
+ "account_type": "Payable"
+ },
+ "\u03a0\u03b9\u03c3\u03c4\u03c9\u03c4\u03ad\u03c2 \u03b4\u03b9\u03ac\u03c6\u03bf\u03c1\u03bf\u03b9": {
+ "account_type": "Payable"
+ },
+ "\u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2": {
+ "account_type": "Payable"
+ },
+ "\u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \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": {
+ "account_type": "Payable"
+ },
+ "\u03a5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c6\u03cc\u03c1\u03bf\u03c5\u03c2 - \u03c4\u03ad\u03bb\u03b7": {
+ "account_type": "Payable"
+ }
+ },
+ "\u0393\u03a1\u0391\u039c\u039c\u0391\u03a4\u0399\u0391 \u03a0\u039b\u0397\u03a1\u03a9\u03a4\u0395\u0391": {
+ "account_type": "Payable",
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1 \u03b5\u03ba\u03b4\u03cc\u03c3\u03b7\u03c2 \u039d.\u03a0.\u0394.\u0394. \u039a\u03b1\u03b9 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03c9\u03bd \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {
+ "account_type": "Payable"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1 \u03c3\u03b5 \u039e.\u039d.": {
+ "account_type": "Payable"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1 \u03c3\u03b5 \u03b4\u03c1\u03c7.": {
+ "account_type": "Payable"
+ },
+ "\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)": {
+ "account_type": "Payable"
+ },
+ "\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 \u03c3\u03b5 \u039e.\u039d.": {
+ "account_type": "Payable"
+ },
+ "\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 \u03c3\u03b5 \u03b4\u03c1\u03c7": {
+ "account_type": "Payable"
+ },
+ "\u03a5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03bf\u03bb\u03ad\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b5\u03c2 \u03c3\u03b5 \u039e.\u039d.": {
+ "account_type": "Payable"
+ },
+ "\u03a5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03bf\u03bb\u03ad\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b5\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7": {
+ "account_type": "Payable"
+ }
+ },
+ "\u039b\u039f\u0393\u0391\u03a1\u0399\u0391\u03a3\u039c\u039f\u0399 \u03a0\u0395\u03a1\u0399\u039f\u0394\u0399\u039a\u0397\u03a3 \u039a\u0391\u03a4\u0391\u039d\u039f\u039c\u0397\u03a3": {
+ "account_type": "Payable"
+ },
+ "\u039c\u0395\u03a4\u0391\u0392\u0391\u03a4\u0399\u039a\u039f\u0399 \u039b\u039f\u0393\u0391\u03a1\u0399\u0391\u03a3\u039c\u039f\u0399 \u03a0\u0391\u0398\u0397\u03a4\u0399\u039a\u039f\u03a5": {
+ "account_type": "Payable",
+ "\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"
+ },
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {
+ "account_type": "Payable"
+ },
+ "\u0391\u03b3\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03cc \u03c4\u03b1\u03ba\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7": {
+ "account_type": "Payable"
+ },
+ "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03af \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03c5\u03c0\u03cc \u03b4\u03b9\u03b1\u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc": {
+ "account_type": "Payable"
+ },
+ "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b7\u03c2 \u03b1\u03bd\u03b5\u03b3\u03b5\u03b9\u03c1\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03bf\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03ce\u03bd \u03c5\u03c0\u03cc \u03b4\u03b9\u03b1\u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc": {
+ "account_type": "Payable"
+ }
+ },
+ "\u03a0\u0399\u03a3\u03a4\u03a9\u03a4\u0395\u03a3 \u0394\u0399\u0391\u03a6\u039f\u03a1\u039f\u0399": {
+ "account_type": "Payable",
+ "\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"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd": {
+ "account_type": "Payable"
+ },
+ "\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"
+ },
+ "\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": {
+ "account_type": "Payable"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1": {
+ "account_type": "Payable"
+ },
+ "\u039f\u03bc\u03bf\u03bb\u03bf\u03b3\u03af\u03b5\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b5\u03c2": {
+ "account_type": "Payable"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\u03a0\u03c1\u03bf\u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1": {
+ "account_type": "Payable"
+ },
+ "\u03a4\u03bf\u03ba\u03bf\u03bc\u03b5\u03c1\u03af\u03b4\u03b9\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1": {
+ "account_type": "Payable"
+ }
+ },
+ "\u03a0\u03a1\u039f\u039c\u0397\u0398\u0395\u03a5\u03a4\u0395\u03a3": {
+ "account_type": "Payable",
+ "\u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03cc \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf": {
+ "account_type": "Payable"
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\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": {
+ "account_type": "Payable"
+ },
+ "\u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\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": "Payable"
+ },
+ "\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, \u03b5\u03b9\u03b4\u03ce\u03bd \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2": {
+ "account_type": "Payable"
+ },
+ "\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": {
+ "account_type": "Payable"
+ },
+ "\u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {
+ "account_type": "Payable"
+ },
+ "\u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {
+ "account_type": "Payable"
+ },
+ "\u03a4\u03c1\u03af\u03c4\u03bf\u03b9 \u03bb\u03bf\u03b3/\u03c3\u03bc\u03bf\u03af \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd \u03b5\u03bc\u03c0\u03bf\u03c1\u03b5\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd \u03b3\u03b9\u03b1 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5\u03c2 ": {
+ "account_type": "Payable"
+ }
+ },
+ "\u03a4\u03a1\u0391\u03a0\u0395\u0396\u0395\u03a3 \u039b\u039f\u0393\u0391\u03a1\u0399\u0391\u03a3\u039c\u039f\u0399 \u0392\u03a1\u0391\u03a7\u03a5\u03a0\u03a1\u039f\u0398\u0395\u03a3\u039c\u03a9\u039d \u03a5\u03a0\u039f\u03a7\u03a1\u0395\u03a9\u03a3\u0395\u03a9\u039d": {
+ "account_type": "Payable",
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2": {
+ "account_type": "Payable"
+ },
+ "\u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b1 \u0391'": {
+ "account_type": "Payable"
+ },
+ "\u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b1 \u0392'": {
+ "account_type": "Payable"
+ }
+ },
+ "\u03a5\u03a0\u039f\u03a7\u03a1\u0395\u03a9\u03a3\u0395\u0399\u03a3 \u0391\u03a0\u039f \u03a6\u039f\u03a1\u039f\u03a5\u03a3 - \u03a4\u0395\u039b\u0397": {
+ "account_type": "Payable",
+ "\u0391\u03b3\u03b3\u03b5\u03bb\u03b9\u03cc\u03c3\u03b7\u03bc\u03bf \u03c5\u03c0\u03ad\u03c1 \u03a4.\u03a3\u03a0.\u0395\u0391\u0398.": {
+ "account_type": "Payable"
+ },
+ "\u0395\u03b9\u03b4\u03b9\u03ba\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03bd\u03ac\u03bb\u03c9\u03c3\u03b7\u03c2": {
+ "account_type": "Payable"
+ },
+ "\u039b\u03bf\u03b3/\u03c3\u03bc\u03cc\u03c2 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c6\u03cc\u03c1\u03c9\u03bd-\u03c4\u03b5\u03bb\u03ce\u03bd \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2": {
+ "account_type": "Payable"
+ },
+ "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c6\u03cc\u03c1\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03ad\u03bb\u03b7": {
+ "account_type": "Payable",
+ "\u03a4\u03ad\u03bb\u03b7 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c6\u03c9\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd": {
+ "account_type": "Payable"
+ },
+ "\u03a4\u03ad\u03bb\u03b7 \u03cd\u03b4\u03c1\u03b5\u03c5\u03c3\u03b7\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd\u03b1\u03c0\u03cc \u03bf\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03ad\u03c2": {
+ "account_type": "Payable"
+ },
+ "\u03a6\u03cc\u03c1\u03bf\u03b9 - \u03a4\u03ad\u03bb\u03b7 \u03b1\u03bd\u03b1\u03b3\u03b5\u03b9\u03c1\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03bf\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03ce\u03bd ": {
+ "account_type": "Payable"
+ },
+ "\u03a6\u03cc\u03c1\u03bf\u03b9 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u03c2": {
+ "account_type": "Payable"
+ },
+ "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd \u03b4\u03b9\u03bf\u03b9\u03ba\u03b9\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03af\u03bf\u03c5": {
+ "account_type": "Payable"
+ },
+ "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd \u03b5\u03c1\u03b3\u03bf\u03bb\u03ac\u03b2\u03c9\u03bd": {
+ "account_type": "Payable"
+ },
+ "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03bc\u03b5\u03c1\u03b9\u03c3\u03bc\u03ac\u03c4\u03c9\u03bd": {
+ "account_type": "Payable"
+ },
+ "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03c4\u03cc\u03ba\u03c9\u03bd": {
+ "account_type": "Payable"
+ },
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03b1 \u03ba\u03b1\u03b9 \u039f\u0393\u0391 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd \u03b4\u03b9\u03bf\u03b9\u03ba\u03b9\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03af\u03bf\u03c5": {
+ "account_type": "Payable"
+ },
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03b1 \u03ba\u03b1\u03b9 \u039f\u0393\u0391 \u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b1\u03c0\u03cc \u03bf\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03ad\u03c2": {
+ "account_type": "Payable"
+ },
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03b1 \u03ba\u03b1\u03b9 \u039f\u0393\u0391 \u03c4\u03cc\u03ba\u03c9\u03bd": {
+ "account_type": "Payable"
+ },
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03ba\u03b1\u03b9 \u039f\u0393\u0391 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd": {
+ "account_type": "Payable"
+ },
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03ba\u03b1\u03b9 \u039f\u0393\u0391 \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ce\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd": {
+ "account_type": "Payable"
+ }
+ },
+ "\u03a6\u03cc\u03c1\u03bf\u03b9 - \u03a4\u03ad\u03bb\u03b7 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": {
+ "account_type": "Payable",
+ "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03c9\u03bd \u03b1\u03c0\u03bf\u03bb\u03c5\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd": {
+ "account_type": "Payable"
+ },
+ "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ce\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd": {
+ "account_type": "Payable"
+ },
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03ba\u03b1\u03b9 \u039f\u0393\u0391 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03c9\u03bd \u03b1\u03c0\u03bf\u03bb\u03c5\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd": {
+ "account_type": "Payable"
+ },
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03ba\u03b1\u03b9 \u039f\u0393\u0391 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ce\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd": {
+ "account_type": "Payable"
+ }
+ },
+ "\u03a6\u03cc\u03c1\u03bf\u03b9 - \u03a4\u03ad\u03bb\u03b7 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd ": {
+ "account_type": "Payable",
+ "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd \u03b5\u03bb\u03b5\u03c5\u03b8\u03ad\u03c1\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd": {
+ "account_type": "Payable"
+ },
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03ba\u03b1\u03b9 \u039f\u0393\u0391 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd \u03b5\u03bb\u03b5\u03c5\u03b8\u03ad\u03c1\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd": {
+ "account_type": "Payable"
+ },
+ "\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": {
+ "account_type": "Payable"
+ }
+ },
+ "\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"
+ },
+ "\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"
+ },
+ "\u03a6\u03cc\u03c1\u03bf\u03b9 - \u03a4\u03ad\u03bb\u03b7 \u03c4\u03b9\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2": {
+ "account_type": "Payable"
+ },
+ "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03a0\u03c1\u03bf\u03c3\u03c4\u03b9\u03b8\u03ad\u03bc\u03b5\u03bd\u03b7\u03c2 \u0391\u03be\u03af\u03b1\u03c2": {
+ "account_type": "Payable"
+ },
+ "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03c9\u03bd \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd": {
+ "account_type": "Payable"
+ }
+ }
+ },
+ "\u039a\u0391\u0398\u0391\u03a1\u0397 \u0398\u0395\u03a3\u0397 - \u03a0\u03a1\u039f\u0392\u039b\u0395\u03a8\u0395\u0399\u03a3 -\u039c\u0391\u039a\u03a1/\u03a3\u039c\u0395\u03a3 \u03a5\u03a0\u039f\u03a7\u03a1\u0395\u03a9\u03a3\u0395\u0399\u03a3": {
+ "\u0391\u03a0\u039f\u0398\u0395\u039c\u0391\u03a4\u0391 - \u0394\u0399\u0391\u03a6\u039f\u03a1\u0395\u03a3 \u0391\u039d\u0391\u03a0\u03a1\u039f\u03a3\u0391\u03a1\u039c\u039f\u0393\u0397\u03a3 - \u0395\u03a0\u0399\u03a7\u039f\u03a1\u0397\u0393\u0397\u03a3\u0395\u0399\u03a3 \u0395\u03a0\u0395\u039d\u0394\u03a5\u03a3\u0395\u03a9\u039d": {
+ "account_type": "Equity",
+ "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac": {
+ "account_type": "Equity"
+ },
+ "\u038c\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03b1\u03c0\u03cc \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c5\u03c0\u03ad\u03c1 \u03ac\u03c1\u03c4\u03b9\u03bf": {
+ "account_type": "Equity"
+ },
+ "\u0391\u03c0\u03bf\u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03b1\u03c0\u03cc \u03ad\u03c3\u03bf\u03b4\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03b8\u03ad\u03bd\u03c4\u03b1 \u03ba\u03b1\u03c4'\u03b5\u03b9\u03b4\u03b9\u03ba\u03cc \u03c4\u03c1\u03cc\u03c0\u03bf": {
+ "account_type": "Equity"
+ },
+ "\u0391\u03c0\u03bf\u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03b1\u03c0\u03cc \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03c3\u03c3\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03ad\u03c3\u03bf\u03b4\u03b1": {
+ "account_type": "Equity"
+ },
+ "\u0391\u03c0\u03bf\u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd": {
+ "account_type": "Equity"
+ },
+ "\u0391\u03c0\u03bf\u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03b3\u03b9\u03b1 \u03af\u03b4\u03b9\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2": {
+ "account_type": "Equity"
+ },
+ "\u0391\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03b1 \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03b5\u03b9\u03b4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03bd\u03cc\u03bc\u03c9\u03bd": {
+ "account_type": "Equity"
+ },
+ "\u0391\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03b1 \u03ba\u03ad\u03c1\u03b4\u03b7 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03bf\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {
+ "account_type": "Equity"
+ },
+ "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03b1\u03c0\u03cc \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c9\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03bc\u03b1\u03c2 \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03af\u03b1 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {
+ "account_type": "Equity"
+ },
+ "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b1\u03bd\u03b1\u03c0\u03c1\u03bf\u03c3\u03b1\u03c3\u03bc\u03bf\u03b3\u03ae \u03b1\u03be\u03af\u03b1\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd": {
+ "account_type": "Equity"
+ },
+ "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b1\u03bd\u03b1\u03c0\u03c1\u03bf\u03c3\u03b1\u03c3\u03bc\u03bf\u03b3\u03ae \u03b1\u03be\u03af\u03b1\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03c9\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {
+ "account_type": "Equity"
+ },
+ "\u0395\u03b9\u03b4\u03b9\u03ba\u03ac \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac": {
+ "account_type": "Equity"
+ },
+ "\u0395\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03b5\u03c0\u03b5\u03bd\u03b4\u03cd\u03c3\u03b5\u03c9\u03bd": {
+ "account_type": "Equity"
+ },
+ "\u039a\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03bc\u03ad\u03bd\u03b7 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03b1\u03c0\u03cc \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c5\u03c0\u03ad\u03c1 \u03ac\u03c1\u03c4\u03b9\u03bf": {
+ "account_type": "Equity"
+ },
+ "\u03a4\u03b1\u03ba\u03c4\u03b9\u03ba\u03cc \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc": {
+ "account_type": "Equity"
+ }
+ },
+ "\u0391\u03a0\u039f\u03a4\u0395\u039b\u0395\u03a3\u039c\u0391\u03a4\u0391 \u0395\u0399\u03a3 \u039d\u0395\u039f": {
+ "account_type": "Equity",
+ "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03bd\u03c7\u03bf\u03c5": {
+ "account_type": "Equity"
+ },
+ "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": {
+ "account_type": "Equity"
+ },
+ "\u03a5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03bf \u03b6\u03b7\u03bc\u03b9\u03ce\u03bd \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {
+ "account_type": "Equity"
+ },
+ "\u03a5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03bf \u03b6\u03b7\u03bc\u03b9\u03ce\u03bd \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03b9\u03c2 \u03bd\u03ad\u03bf": {
+ "account_type": "Equity"
+ },
+ "\u03a5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03bf \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd \u03b5\u03b9\u03c2 \u03bd\u03ad\u03bf": {
+ "account_type": "Equity"
+ }
+ },
+ "\u039a\u0395\u03a6\u0391\u039b\u0391\u0399\u039f": {
+ "account_type": "Equity",
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03b1\u03af\u03bf \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf": {
+ "account_type": "Equity"
+ },
+ "\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03cc \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf": {
+ "account_type": "Equity"
+ },
+ "\u039a\u03b1\u03c4\u03b1\u03b2\u03b5\u03b2\u03bb\u03b7\u03bc\u03ad\u03bd\u03bf \u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03cc \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf \u03ba\u03bf\u03b9\u03bd\u03ce\u03bd \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd": {
+ "account_type": "Equity"
+ },
+ "\u039a\u03b1\u03c4\u03b1\u03b2\u03b5\u03b2\u03bb\u03b7\u03bc\u03ad\u03bd\u03bf \u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03cc \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf \u03c0\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03bf\u03cd\u03c7\u03c9\u03bd \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd": {
+ "account_type": "Equity"
+ },
+ "\u039a\u03b1\u03c4\u03b1\u03b2\u03bb\u03ae\u03bc\u03b5\u03bd\u03bf \u03c3\u03c5\u03bd\u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03cc \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf": {
+ "account_type": "Equity"
+ },
+ "\u039a\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {
+ "account_type": "Equity"
+ },
+ "\u039a\u03bf\u03b9\u03bd\u03cc \u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03cc \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf \u03b1\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03bf": {
+ "account_type": "Equity"
+ },
+ "\u039f\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf \u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03cc \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf \u03ba\u03bf\u03b9\u03bd\u03ce\u03bd \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd": {
+ "account_type": "Equity"
+ },
+ "\u039f\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf \u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03cc \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf \u03c0\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03bf\u03cd\u03c7\u03c9\u03bd \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd": {
+ "account_type": "Equity"
+ },
+ "\u039f\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf \u03c3\u03c5\u03bd\u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03cc \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf": {
+ "account_type": "Equity"
+ },
+ "\u03a0\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03bf\u03cd\u03c7\u03bf \u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03cc \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf \u03b1\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03bf": {
+ "account_type": "Equity"
+ }
+ },
+ "\u039b\u039f\u0393\u0391\u03a1\u0399\u0391\u03a3\u039c\u039f\u0399 \u03a3\u03a5\u039d\u0394\u0395\u03a3\u039c\u039f\u03a5 \u039c\u0395 \u03a5\u03a0\u039f\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0397\u039c\u0391\u03a4\u0391": {
+ "account_type": "Equity"
+ },
+ "\u039c\u0391\u039a\u03a1\u039f\u03a0\u03a1\u039f\u0398\u0395\u03a3\u039c\u0395\u03a3 \u03a5\u03a0\u039f\u03a7\u03a1\u0395\u03a9\u03a3\u0395\u0399\u03a3": {
+ "account_type": "Equity",
+ "\u0391\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03af \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03af": {
+ "account_type": "Equity"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u039d.\u03a0.\u0394.\u0394. \u039a\u03b1\u03b9 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03c9\u03bd \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {
+ "account_type": "Equity"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1 \u03c3\u03b5 \u039e.\u039d.": {
+ "account_type": "Equity"
+ },
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1 \u03c3\u03b5 \u03b4\u03c1\u03c7.": {
+ "account_type": "Equity"
+ },
+ "\u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03cc \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf (\u03bf\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c6\u03cc\u03c1\u03bf\u03b9)": {
+ "account_type": "Equity"
+ },
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03bc\u03b1\u03ba\u03c1\u03bf\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": "Equity"
+ },
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03bc\u03b1\u03ba\u03c1\u03bf\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": "Equity"
+ },
+ "\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 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03bf\u03b9\u03ba\u03bf\u03cd\u03bd\u03c4\u03b5\u03c2": {
+ "account_type": "Equity"
+ },
+ "\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.": {
+ "account_type": "Equity"
+ },
+ "\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 \u03b4\u03c1\u03c7.": {
+ "account_type": "Equity"
+ },
+ "\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.": {
+ "account_type": "Equity"
+ },
+ "\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 \u03b4\u03c1\u03c7.": {
+ "account_type": "Equity"
+ },
+ "\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 \u03ad\u03ba\u03b4\u03bf\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/\u03c3\u03bc\u03cc\u03c2)": {
+ "account_type": "Equity"
+ },
+ "\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 \u03c3\u03b5 \u039e.\u039d.": {
+ "account_type": "Equity"
+ },
+ "\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 \u03c3\u03b5 \u03b4\u03c1\u03c7.": {
+ "account_type": "Equity"
+ },
+ "\u039f\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ac \u03b4\u03ac\u03bd\u03b5\u03b9\u03b1 \u03c3\u03b5 \u039e.\u039d. \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03b1 \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2": {
+ "account_type": "Equity"
+ },
+ "\u039f\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ac \u03b4\u03ac\u03bd\u03b5\u03b9\u03b1 \u03c3\u03b5 \u039e.\u039d. \u03bc\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03b1 \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2": {
+ "account_type": "Equity"
+ },
+ "\u039f\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ac \u03b4\u03ac\u03bd\u03b5\u03b9\u03b1 \u03c3\u03b5 \u03b4\u03c1\u03c7. \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03b1 \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2": {
+ "account_type": "Equity"
+ },
+ "\u039f\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ac \u03b4\u03ac\u03bd\u03b5\u03b9\u03b1 \u03c3\u03b5 \u03b4\u03c1\u03c7. \u03bc\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03b1 \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2": {
+ "account_type": "Equity"
+ },
+ "\u039f\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ac \u03b4\u03ac\u03bd\u03b5\u03b9\u03b1 \u03c3\u03b5 \u03b4\u03c1\u03c7.\u03bc\u03b5 \u03c1\u03ae\u03c4\u03c1\u03b1 \u039e.\u039d. \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03b1 \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2": {
+ "account_type": "Equity"
+ },
+ "\u039f\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ac \u03b4\u03ac\u03bd\u03b5\u03b9\u03b1 \u03c3\u03b5 \u03b4\u03c1\u03c7.\u03bc\u03b5 \u03c1\u03ae\u03c4\u03c1\u03b1 \u039e.\u039d. \u03bc\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03b1 \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2": {
+ "account_type": "Equity"
+ },
+ "\u03a4\u03b1\u03bc\u03b9\u03b5\u03c5\u03c4\u03ae\u03c1\u03b9\u03b1 - \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 ": {
+ "account_type": "Equity"
+ },
+ "\u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2 - \u03bb\u03bf\u03b3/\u03c3\u03bc\u03bf\u03af \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7.\u03bc\u03b5 \u03c1\u03ae\u03c4\u03c1\u03b1 \u039e.\u039d.": {
+ "account_type": "Equity"
+ },
+ "\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 \u039e.\u039d.": {
+ "account_type": "Equity"
+ },
+ "\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.": {
+ "account_type": "Equity"
+ }
+ },
+ "\u03a0\u039f\u03a3\u0391 \u03a0\u03a1\u039f\u039f\u03a1\u0399\u03a3\u039c\u0395\u039d\u0391 \u0393\u0399\u0391 \u0391\u03a5\u039e\u0397\u03a3\u0397 \u039a\u0395\u03a6\u0391\u039b\u0391\u0399\u039f\u03a5": {
+ "account_type": "Equity",
+ "\u0391\u03c0\u03bf\u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03b4\u03b9\u03b1\u03c4\u03b9\u03b8\u03ad\u03bc\u03b5\u03bd\u03b1 \u03b3\u03b9\u03b1 \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5": {
+ "account_type": "Equity"
+ },
+ "\u0394\u03b9\u03b1\u03b8\u03ad\u03c3\u03b9\u03bc\u03b1 \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03bf\u03cd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5": {
+ "account_type": "Equity"
+ },
+ "\u039a\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03c9\u03bd": {
+ "account_type": "Equity"
+ },
+ "\u039a\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5\u03c4\u03cc\u03c7\u03c9\u03bd": {
+ "account_type": "Equity"
+ }
+ },
+ "\u03a0\u03a1\u039f\u0392\u039b\u0395\u03a8\u0395\u0399\u03a3": {
+ "account_type": "Equity",
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2": {
+ "account_type": "Equity"
+ },
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {
+ "account_type": "Equity",
+ "\u03a3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2": {
+ "account_type": "Equity"
+ },
+ "\u03a7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2": {
+ "account_type": "Equity"
+ }
+ },
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b1\u03c0\u03b1\u03be\u03b9\u03ce\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03c9\u03bd \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd": {
+ "account_type": "Equity"
+ },
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {
+ "account_type": "Equity"
+ },
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03bb\u03cc\u03b3\u03c9 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1": {
+ "account_type": "Equity",
+ "\u03a3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2": {
+ "account_type": "Equity"
+ },
+ "\u03a7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2": {
+ "account_type": "Equity"
+ }
+ },
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03be\u03b5\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": {
+ "account_type": "Equity"
+ },
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c3\u03c6\u03b1\u03bb\u03b5\u03af\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2": {
+ "account_type": "Equity"
+ },
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b1\u03c0\u03bf\u03c4\u03af\u03bc\u03b7\u03c3\u03b7 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd": {
+ "account_type": "Equity"
+ },
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+ "account_type": "Equity"
+ }
+ },
+ "\u03a0\u03a1\u039f\u0392\u039b\u0395\u03a8\u0395\u0399\u03a3 - \u039c\u0391\u039a\u03a1\u039f\u03a0\u03a1\u039f\u0398\u0395\u03a3\u039c\u0395\u03a3 \u03a5\u03a0\u039f\u03a7\u03a1\u0395\u03a9\u03a3\u0395\u0399\u03a3 \u03a5\u03a0\u039f\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0397\u039c\u0391\u03a4\u03a9\u039d \u03ae \u0391\u039b\u039b\u03a9\u039d \u039a\u0395\u039d\u03a4\u03a1\u03a9\u039d": {
+ "account_type": "Equity",
+ "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03a3\u03c5\u03bd\u03b4\u03ad\u03c3\u03bc\u03bf\u03c5 \u03bc\u03b5 \u03bb\u03bf\u03b9\u03c0\u03ac \u03c5\u03c0\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1": {
+ "account_type": "Equity"
+ },
+ "\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": {
+ "account_type": "Equity"
+ },
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2": {
+ "account_type": "Equity"
+ }
+ }
+ },
+ "\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": {
+ "\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": {},
+ "\u0391\u039d\u0391\u039b\u03a5\u03a4\u0399\u039a\u0391 \u0391\u03a0\u039f\u03a4\u0395\u039b\u0395\u03a3\u039c\u0391\u03a4\u0391": {},
+ "\u0391\u03a0\u039f\u0398\u0395\u039c\u0391\u03a4\u0391": {
+ "\u0391\u03bd\u03b1\u03bb\u03ce\u03c3\u03b9\u03bc\u03b1 \u03c5\u03bb\u03b9\u03ba\u03ac": {
+ "\u0391\u03bd\u03b1\u03bb\u03ce\u03c3\u03b9\u03bc\u03b1 \u03c5\u03bb\u03b9\u03ba\u03ac \u03c3\u03b5 \u03c4\u03c1\u03b9\u03c4\u03bf\u03cd\u03c2": {},
+ "\u039b\u03b9\u03b3\u03bd\u03af\u03c4\u03b7\u03c2": {},
+ "\u039c\u03b1\u03b6\u03bf\u03cd\u03c4": {},
+ "\u039c\u03b9\u03ba\u03c1\u03ac \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03b1": {},
+ "\u03a0\u03b5\u03c4\u03c1\u03ad\u03bb\u03b1\u03b9\u03bf": {}
+ },
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+ "\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": {}
+ },
+ "\u0395\u03af\u03b4\u03b7 \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2": {
+ "\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)": {},
+ "\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": {},
+ "\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": {}
+ },
+ "\u0395\u03bc\u03c0\u03bf\u03c1\u03b5\u03cd\u03bc\u03b1\u03c4\u03b1": {
+ "\u0395\u03bc\u03c0\u03bf\u03c1\u03b5\u03cd\u03bc\u03b1\u03c4\u03b1 \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2": {}
+ },
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+ "\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": {}
+ },
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+ "\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": {}
+ },
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+ "\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": {}
+ },
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+ "\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": {}
+ }
+ },
+ "\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": {},
+ "\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": {},
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+ "\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": {},
+ "\u039a\u0395\u039d\u03a4\u03a1\u0391 (\u0398\u0395\u03a3\u0395\u0399\u03a3) \u039a\u039f\u03a3\u03a4\u039f\u03a5\u03a3": {
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+ "\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": {},
+ "\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": {}
+ },
+ "\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)": {}
+ },
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+ "\u0391\u03a0\u039f\u03a3\u0392\u0395\u03a3\u0395\u0399\u03a3 \u03a0\u0391\u0393\u0399\u03a9\u039d \u039c\u0397 \u0395\u039d\u03a3\u03a9\u039c\u0391\u03a4\u03a9\u039c\u0395\u039d\u0395\u03a3 \u03a3\u03a4\u039f \u039b\u0395\u0399\u03a4\u039f\u03a5\u03a1\u0393\u0399\u039a\u039f \u039a\u039f\u03a3\u03a4\u039f\u03a3": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c3\u03b7\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03b2\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03bc\u03b5\u03c4/\u03c3\u03b7\u03c2 \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd - \u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd - \u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03bd\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd ": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03af\u03b4\u03c1\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b1' \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03b1\u03cd\u03be\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ce\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd - \u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd - \u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03ba\u03c4\u03ae\u03c3\u03b7\u03c2 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03af\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03cc\u03ba\u03c9\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c0\u03b5\u03c1\u03b9\u03cc\u03b4\u03bf\u03c5": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03b5\u03c1\u03b1\u03be\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2": {}
+ },
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b4\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u0394\u03b1\u03c3\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u0394\u03b1\u03c3\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039b\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039b\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039c\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039c\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039f\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039f\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a6\u03c5\u03c4\u03b5\u03b9\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a6\u03c5\u03c4\u03b5\u03b9\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}
+ },
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \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": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03bb\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03bb\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03af\u03c0\u03bb\u03c9\u03bd ": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03af\u03c0\u03bb\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b6\u03ce\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b6\u03ce\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03b3\u03ba\u03c1\u03bf\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03b3\u03ba\u03c1\u03bf\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03ae\u03c3\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03ae\u03c3\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03ce\u03bd \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03ce\u03bd \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03ba\u03b5\u03c5\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03ba\u03b5\u03c5\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}
+ },
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03be\u03c5\u03c0\u03b7\u03c1. \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03c3\u03b5\u03c9\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}
+ },
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03bb\u03b5\u03c9\u03c6\u03bf\u03c1\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03bb\u03b5\u03c9\u03c6\u03bf\u03c1\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ce\u03bd - \u03c1\u03c5\u03bc\u03bf\u03c5\u03bb\u03ba\u03ce\u03bd - \u0395\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ce\u03bd - \u03c1\u03c5\u03bc\u03bf\u03c5\u03bb\u03ba\u03ce\u03bd - \u0395\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03bd\u03b1\u03ad\u03c1\u03b9\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03bd\u03b1\u03ad\u03c1\u03b9\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bb\u03c9\u03c4\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bb\u03c9\u03c4\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 ": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b9\u03b4\u03b7\u03c1\u03bf\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bf\u03c7\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b9\u03b4\u03b7\u03c1\u03bf\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bf\u03c7\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}
+ },
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd - \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03bb\u03bf\u03c5\u03c0\u03b9\u03ce\u03bd - \u03b9\u03b4\u03b9\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03bb\u03bf\u03c5\u03c0\u03b9\u03ce\u03bd - \u03b9\u03b4\u03b9\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd ": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd ": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c6\u03bf\u03c1\u03b7\u03c4\u03ce\u03bd \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \"\u03c7\u03b5\u03b9\u03c1\u03cc\u03c2\"": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c6\u03bf\u03c1\u03b7\u03c4\u03ce\u03bd \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \"\u03c7\u03b5\u03b9\u03c1\u03cc\u03c2\" \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}
+ }
+ },
+ "\u0391\u03a0\u039f\u03a4\u0395\u039b\u0395\u03a3\u039c\u0391\u03a4\u0391 \u03a0\u03a1\u039f\u03a3 \u0394\u0399\u0391\u0398\u0395\u03a3\u0397": {
+ "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03bd\u03c7\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b5\u03b9\u03c2 \u03bd\u03ad\u03bf": {},
+ "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7": {},
+ "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03c2 \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7": {},
+ "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2": {},
+ "\u039a\u03ad\u03c1\u03b4\u03b7 \u03b5\u03b9\u03c2 \u03bd\u03ad\u03bf": {},
+ "\u039a\u03b1\u03b8\u03b1\u03c1\u03ac \u03ba\u03ad\u03c1\u03b4\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2": {},
+ "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c2 \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7": {},
+ "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03bc\u03b7 \u03b5\u03bd\u03c3\u03c9\u03bc\u03b1\u03c4\u03c9\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c3\u03c4\u03bf \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03b9\u03ba\u03cc \u03ba\u03cc\u03c3\u03c4\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03b9": {},
+ "\u03a5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03bf \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2": {},
+ "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u039f\u0393\u0391": {}
+ },
+ "\u0391\u03a0\u039f\u03a4\u0395\u039b\u0395\u03a3\u039c\u0391\u03a4\u0391 \u03a7\u03a1\u0397\u03a3\u0397\u03a3": {
+ "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1": {
+ "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03ad\u03c1\u03b4\u03b7": {},
+ "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": {},
+ "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1": {},
+ "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b5\u03c2 \u03b6\u03b7\u03bc\u03b9\u03ad\u03c2": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03bf\u03c5\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2": {}
+ },
+ "\u0391\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7": {
+ "\u0386\u03bb\u03bb\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\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": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7\u03c2": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03b5\u03c1\u03b1\u03c5\u03bd\u03ce\u03bd - \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7\u03c2": {},
+ "\u039a\u03cc\u03c3\u03c4\u03bf\u03c2 \u03b1\u03b4\u03c1\u03ac\u03bd\u03b5\u03b9\u03b1\u03c2": {},
+ "\u039c\u03b9\u03ba\u03c4\u03ac \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1 (\u03ba\u03ad\u03c1\u03b4\u03b7 \u03ae \u03b6\u03b7\u03bc\u03b9\u03ad\u03c2) \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}
+ },
+ "\u039a\u03b1\u03b8\u03b1\u03c1\u03ac \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2": {},
+ "\u039c\u03b7 \u03b5\u03bd\u03c3\u03c9\u03bc\u03b1\u03c4\u03c9\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03b9\u03ba\u03cc \u03ba\u03cc\u03c3\u03c4\u03bf\u03c2 \u03b1\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03b1\u03b3\u03af\u03c9\u03bd": {
+ "\u0391\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": {},
+ "\u0395\u03b4\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0395\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": {},
+ "\u039a\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {},
+ "\u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\u039c\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd - \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}
+ },
+ "\u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1": {
+ "\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": {},
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03c9\u03bd": {},
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {},
+ "\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": {},
+ "\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": {},
+ "\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": {},
+ "\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": {}
+ }
+ },
+ "\u0393\u0395\u039d\u0399\u039a\u0397 \u0395\u039a\u039c\u0395\u03a4\u0391\u039b\u039b\u0395\u03a5\u03a3\u0397": {
+ "\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": {
+ "\u0386\u03bb\u03bb\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd": {},
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {},
+ "\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": {},
+ "\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": {}
+ },
+ "\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": {},
+ "\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": {}
+ },
+ "\u0395\u039a\u03a4\u0391\u039a\u03a4\u0391 \u039a\u0391\u0399 \u0391\u039d\u039f\u03a1\u0393\u0391\u039d\u0391 \u0391\u03a0\u039f\u03a4\u0395\u039b\u0395\u03a3\u039c\u0391\u03a4\u0391": {
+ "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03ad\u03c1\u03b4\u03b7": {
+ "\u039a\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd ": {},
+ "\u039a\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \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": {},
+ "\u039a\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\u039a\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \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": {},
+ "\u039a\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {},
+ "\u039a\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03bb\u03b1\u03c7\u03bd\u03bf\u03cd\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ce\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd": {},
+ "\u039a\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b1\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03ad\u03c1\u03b4\u03b7": {}
+ },
+ "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": {
+ "\u0391\u03be\u03af\u03b1 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03c9\u03c1\u03b5\u03ce\u03bd": {},
+ "\u039a\u03b1\u03c4\u03b1\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03c9\u03bd - \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ce\u03bd \u03c1\u03b7\u03c4\u03c1\u03ce\u03bd": {},
+ "\u039a\u03bb\u03bf\u03c0\u03ad\u03c2 - \u03a5\u03c0\u03b5\u03be\u03b1\u03b9\u03c1\u03ad\u03c3\u03b5\u03b9\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": {},
+ "\u03a0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03c4\u03b1\u03bc\u03b5\u03af\u03c9\u03bd": {},
+ "\u03a3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2": {},
+ "\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2": {}
+ },
+ "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1": {
+ "\u0391\u03bd\u03b1\u03bb\u03bf\u03b3\u03bf\u03cd\u03c3\u03b5\u03c2 \u03c3\u03c4\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03b5\u03c0\u03b5\u03bd\u03b4\u03cd\u03c3\u03b5\u03c9\u03bd": {},
+ "\u039a\u03b1\u03c4\u03b1\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03c9\u03bd - \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ce\u03bd \u03c1\u03b7\u03c4\u03c1\u03ce\u03bd": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1": {},
+ "\u03a3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2": {}
+ },
+ "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b5\u03c2 \u03b6\u03b7\u03bc\u03b9\u03ad\u03c2": {
+ "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b1\u03bd\u03b5\u03c0\u03af\u03b4\u03b5\u03ba\u03c4\u03b5\u03c2 \u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2": {},
+ "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b1\u03c0\u03ce\u03bb\u03b5\u03b9\u03b1 \u03ae \u03ba\u03bb\u03bf\u03c0\u03ae \u03b1\u03bd\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd ": {},
+ "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \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": {},
+ "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\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": {},
+ "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {},
+ "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae \u03b1\u03ba\u03b1\u03c4\u03ac\u03bb\u03bb\u03b7\u03bb\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae \u03b1\u03bd\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b1\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b5\u03c2 \u03b6\u03b7\u03bc\u03b9\u03ad\u03c2": {}
+ }
+ },
+ "\u0395\u039e\u039f\u0394\u0391 \u039a\u0391\u0399 \u0395\u03a3\u039f\u0394\u0391 \u03a0\u03a1\u039f\u0397\u0393\u039f\u03a5\u039c\u0395\u039d\u03a9\u039d \u03a7\u03a1\u0397\u03a3\u0395\u03a9\u039d": {
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {
+ "\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03c4\u03b1\u03bc\u03b5\u03af\u03c9\u03bd \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u039a\u03b1\u03c4\u03b1\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03c9\u03bd - \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ce\u03bd \u03c1\u03b7\u03c4\u03c1\u03ce\u03bd": {},
+ "\u039a\u03bb\u03bf\u03c0\u03ad\u03c2 - \u03a5\u03c0\u03b5\u03be\u03b1\u03b9\u03c1\u03ad\u03c3\u03b5\u03b9\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u039f\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf\u03b9 \u03b5\u03c0\u03af\u03b4\u03b9\u03ba\u03bf\u03b9 \u03c6\u03cc\u03c1\u03bf\u03b9 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 (\u03c0\u03bb\u03b7\u03bd \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03b1\u03c4\u03bf\u03c2)": {},
+ "\u03a0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03c4\u03b1\u03bc\u03b5\u03af\u03c9\u03bd": {},
+ "\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2": {},
+ "\u03a6\u03cc\u03c1\u03bf\u03b9 \u03c4\u03ad\u03bb\u03b7 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd (\u03c0\u03bb\u03b7\u03bd \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2)": {}
+ },
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {
+ "\u0395\u03b9\u03c3\u03c0\u03c1\u03ac\u03be\u03b5\u03b9\u03c2 \u03b1\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03c9\u03bd \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03b1\u03c7\u03c1\u03b5\u03c9\u03c3\u03c4\u03ae\u03c4\u03c9\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03bc\u03ad\u03bd\u03c9\u03bd \u03c6\u03cc\u03c1\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b5\u03bb\u03ce\u03bd (\u03c0\u03bb\u03b7\u03bd \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4.)": {},
+ "\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": {},
+ "\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": {},
+ "\u0395\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03c3\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {}
+ }
+ },
+ "\u0395\u03a3\u039f\u0394\u0391 \u0391\u03a0\u039f \u03a0\u03a1\u039f\u0392\u039b\u0395\u03a8\u0395\u0399\u03a3 \u03a0\u03a1\u039f\u0397\u0393\u039f\u03a5\u039c\u0395\u039d\u03a9\u039d \u03a7\u03a1\u0397\u03a3\u0395\u03a9\u039d": {
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03b1\u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03af\u03b7\u03c4\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {
+ "\u0391\u03c0\u03cc \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 ": {},
+ "\u0391\u03c0\u03cc \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b1\u03c0\u03b1\u03be\u03b9\u03ce\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03bb\u03cc\u03b3\u03c9 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1": {},
+ "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c4\u03bf\u03c5\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": {},
+ "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c3\u03c6\u03b1\u03bb\u03b5\u03af\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 ": {},
+ "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03bf\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {}
+ },
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03bf\u03c5\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2": {
+ "\u0391\u03c0\u03cc \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 ": {},
+ "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c4\u03bf\u03c5\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": {}
+ },
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03cc\u03c2 \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {
+ "\u0391\u03c0\u03cc \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c4\u03bf\u03c5\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": {}
+ }
+ },
+ "\u0399\u03a3\u039f\u039b\u039f\u0393\u0399\u03a3\u039c\u039f\u03a3": {
+ "\u0399\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03b1\u03bd\u03bf\u03af\u03b3\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2": {},
+ "\u0399\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03ba\u03bb\u03b5\u03b9\u03c3\u03af\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2": {}
+ },
+ "\u03a0\u03a1\u039f\u0392\u039b\u0395\u03a8\u0395\u0399\u03a3 \u0393\u0399\u0391 \u0395\u039a\u03a4\u0391\u039a\u03a4\u039f\u03a5\u03a3 \u039a\u0399\u039d\u0394\u03a5\u039d\u039f\u03a5\u03a3": {
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2": {},
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b1\u03c0\u03b1\u03be\u03b5\u03b9\u03ce\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd": {
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03b6\u03b7\u03bc\u03b9\u03ac\u03c2 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c3\u03b5 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03c1\u03b1\u03be\u03af\u03b1 \u03ae \u039f\u0395 \u03ae \u0395\u0395": {}
+ },
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03be\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": {},
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c3\u03c6\u03b1\u03bb\u03b5\u03af\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2": {}
+ }
+ },
+ "\u039f\u03a1\u0393\u0391\u039d\u0399\u039a\u0391 \u0388\u039e\u039f\u0394\u0391 \u039a\u0391\u03a4\u0391 \u0395\u0399\u0394\u039f\u03a3": {
+ "\u0391\u039c\u039f\u0399\u0392\u0395\u03a3 \u039a\u0391\u0399 \u0395\u039e\u039f\u0394\u0391 \u03a0\u03a1\u039f\u03a3\u03a9\u03a0\u0399\u039a\u039f\u03a5": {
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ad\u03bc\u03bc\u03b9\u03c3\u03b8\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": {
+ "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b5\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2": {},
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03ad\u03b4\u03c1\u03b1\u03c2": {},
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03bc\u03b1\u03b8\u03b7\u03c4\u03b5\u03c5\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd": {},
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c5\u03c0\u03b5\u03c1\u03c9\u03c1\u03b9\u03ac\u03ba\u03b7\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03b1\u03c3\u03b8\u03b5\u03bd\u03b5\u03af\u03b1\u03c2": {},
+ "\u0391\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c3\u03ae\u03bc\u03c9\u03bd \u03b1\u03c1\u03b3\u03b9\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03ac\u03b4\u03b5\u03b9\u03b1\u03c2": {},
+ "\u0391\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03b1\u03b4\u03b5\u03b9\u03ce\u03bd": {},
+ "\u0394\u03ce\u03c1\u03b1 \u03b5\u03bf\u03c1\u03c4\u03ce\u03bd (\u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03a0\u03ac\u03c3\u03c7\u03b1)": {},
+ "\u0395\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03b1 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03ac\u03b4\u03b5\u03b9\u03b1\u03c2": {},
+ "\u039f\u03b9\u03ba\u03bf\u03b3\u03b5\u03bd\u03b9\u03b1\u03ba\u03ac \u03b5\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03b1": {},
+ "\u03a0\u03bf\u03c3\u03bf\u03c3\u03c4\u03ac \u03b3\u03b9\u03b1 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03b3\u03bf\u03c1\u03ad\u03c2 ": {},
+ "\u03a4\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2": {}
+ },
+ "\u0391\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc\u03bb\u03c5\u03c3\u03b5\u03b9\u03c2 \u03ae \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1": {
+ "\u0391\u03c0\u03bf\u03b6/\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc\u03bb\u03c5\u03c3\u03b5\u03b9\u03c2 \u03ae \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03ad\u03bc\u03bc\u03b9\u03c3\u03b8\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0.": {},
+ "\u0391\u03c0\u03bf\u03b6/\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc\u03bb\u03c5\u03c3\u03b5\u03b9\u03c2 \u03ae \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03b7\u03bc/\u03c3\u03b8\u03b9\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0.": {}
+ },
+ "\u0395\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2 \u03ad\u03bc\u03bc\u03b9\u03c3\u03b8\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": {
+ "\u0395\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u0399\u039a\u0391": {},
+ "\u0395\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b1\u03bc\u03b5\u03af\u03c9\u03bd \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b5\u03b9\u03b1\u03c2": {},
+ "\u0395\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c4\u03b1\u03bc\u03b5\u03af\u03c9\u03bd \u03b5\u03c0\u03b9\u03ba\u03bf\u03c5\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2": {},
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2": {}
+ },
+ "\u0395\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0.": {
+ "\u0394\u03c9\u03c1\u03cc\u03c3\u03b7\u03bc\u03bf \u03bf\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03ce\u03bd": {},
+ "\u0395\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u0399\u039a\u0391": {},
+ "\u0395\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b1\u03bc\u03b5\u03af\u03c9\u03bd \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b5\u03b9\u03b1\u03c2": {},
+ "\u0395\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c4\u03b1\u03bc\u03b5\u03af\u03c9\u03bd \u03b5\u03c0\u03b9\u03ba\u03bf\u03c5\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2": {},
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2": {}
+ },
+ "\u03a0\u03b1\u03c1\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": {
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03b5\u03c0\u03b9\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03b9\u03b1\u03c4\u03c1\u03bf\u03c6\u03b1\u03c1\u03bc\u03b1\u03ba\u03b5\u03c5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c0\u03b5\u03c1\u03af\u03b8\u03b1\u03bb\u03c8\u03b7\u03c2": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03c3\u03c4\u03ad\u03b3\u03b1\u03c3\u03b7\u03c2 (\u03c0.\u03c7. \u039a\u03b1\u03c4\u03bf\u03b9\u03ba\u03b9\u03ce\u03bd)": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03c8\u03c5\u03c7\u03b1\u03b3\u03c9\u03b3\u03af\u03b1\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": {},
+ "\u0391\u03be\u03af\u03b1 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": {},
+ "\u0395\u03af\u03b4\u03b7 \u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0395\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03ba\u03c5\u03bb\u03b9\u03ba\u03b5\u03af\u03bf\u03c5 - \u03b5\u03c3\u03c4\u03b9\u03b1\u03c4\u03bf\u03c1\u03af\u03bf\u03c5": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03b1\u03c1\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": {}
+ }
+ },
+ "\u0391\u039c\u039f\u0399\u0392\u0395\u03a3 \u039a\u0391\u0399 \u0395\u039e\u039f\u0394\u0391 \u03a4\u03a1\u0399\u03a4\u03a9\u039d": {
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b5\u03bb\u03b5\u03c5\u03b8\u03ad\u03c1\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03c5\u03c0\u03bf\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c3\u03b5 \u03c0\u03b1\u03c1\u03b1- \u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2": {
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03c9\u03bd": {},
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03ce\u03bd": {},
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b9\u03b1\u03c4\u03c1\u03ce\u03bd": {},
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ce\u03bd": {},
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03bb\u03b5\u03c5\u03b8\u03ad\u03c1\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd": {},
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bf\u03c1\u03b3\u03b1\u03bd\u03c9\u03c4\u03ce\u03bd - \u03bc\u03b5\u03bb\u03b5\u03c4\u03ce\u03bd - \u03b5\u03c1\u03b5\u03c5\u03bd\u03b7\u03c4\u03ce\u03bd": {},
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03b9\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {},
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd": {}
+ },
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bc\u03b7 \u03b5\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03c5\u03c0\u03bf\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c3\u03b5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2": {
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b9\u03b1\u03c6\u03cc\u03c1\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03af\u03b5\u03c2 \u03bc\u03b5\u03bb\u03b5\u03c4\u03ce\u03bd \u03a4\u03b5\u03c7\u03bd. \u0388\u03c1\u03b3\u03c9\u03bd \u0395\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {},
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c3\u03c5\u03bd\u03b5\u03b4\u03c1\u03b9\u03ac\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd \u03b4\u03b9\u03bf\u03b9\u03ba\u03b9\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03af\u03bf\u03c5": {}
+ },
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03bc\u03b5 \u03c5\u03c0\u03bf\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c3\u03b5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03c9\u03bd": {},
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c5\u03c0\u03b5\u03c1\u03b5\u03c1\u03b3\u03bf\u03bb\u03ac\u03b2\u03c9\u03bd": {},
+ "\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03ad\u03c1 \u0391\u03c3\u03c6. \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1": {
+ "\u0394\u03c9\u03c1\u03cc\u03c3\u03b7\u03bc\u03bf \u03bf\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03ce\u03bd \u03c5\u03c0\u03b5\u03c1\u03b3\u03bf\u03bb\u03ac\u03b2\u03c9\u03bd": {},
+ "\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u0399\u039a\u0391 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03c5\u03c0\u03b5\u03c1\u03b5\u03c1\u03b3\u03bf\u03bb\u03ac\u03b2\u03c9\u03bd \u03b5\u03ba\u03c4\u03b5\u03bb\u03ad\u03c3\u03b5\u03c9\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {},
+ "\u039a\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 - \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03ad\u03c1 \u039c\u03a4\u03a0\u03a5": {},
+ "\u039a\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 - \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03ad\u03c1 \u03a4\u03a0\u0395\u0394\u0395": {},
+ "\u039a\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 - \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03ad\u03c1 \u03a4\u03a3\u039c\u0395\u0394\u0395": {}
+ },
+ "\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03ad\u03c1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b3\u03b9\u03b1 \u03b5\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03bf\u03c5\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b5\u03c2": {
+ "\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03a4\u03a3\u0391\u03a5 \u0395\u03bc\u03bc\u03af\u03c3\u03b8\u03c9\u03bd \u03b9\u03b1\u03c4\u03c1\u03ce\u03bd": {},
+ "\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03a4\u03b1\u03bc\u03b5\u03af\u03bf\u03c5 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u0395\u03bc\u03bc\u03af\u03c3\u03b8\u03c9\u03bd \u03b9\u03b1\u03c4\u03c1\u03ce\u03bd": {}
+ },
+ "\u0395\u03c0\u03b5\u03be\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b5\u03c2 \u03b1\u03c0\u03cc \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2": {
+ "A\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c0\u03b5\u03be\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 (SERVICE)": {},
+ "\u0395\u03c0\u03b5\u03be\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b5\u03c2 (FACON)": {}
+ },
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {
+ "\u0391\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c6\u03b8\u03bf\u03c1\u03ac \u03b5\u03b9\u03b4\u03ce\u03bd \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2 \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ce\u03bd": {},
+ "\u03a7\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd": {}
+ },
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {
+ "\u039c\u03b5\u03c3\u03b9\u03c4\u03b5\u03af\u03b5\u03c2": {},
+ "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ad\u03c2": {},
+ "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b7\u03c2": {},
+ "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7\u03c2 \u03c4\u03b9\u03bc\u03bf\u03bb\u03bf\u03b3\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c6\u03bf\u03c1\u03c4\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {}
+ },
+ "\u03a0\u03bd\u03b5\u03c5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03ba\u03b1\u03bb\u03bb\u03b9\u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03c0\u03af \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u03a0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd (\u039b/58.01)": {}
+ },
+ "\u0391\u03a0\u039f\u03a3\u0392\u0395\u03a3\u0395\u0399\u03a3 \u03a0\u0391\u0393\u0395\u0399\u03a9\u039d \u03a3\u03a4\u039f\u0399\u03a7\u0395\u0399\u03a9\u039d \u0395\u039d\u03a3\u03a9\u039c\u0391\u03a4\u03a9\u039c\u0395\u039d\u0395\u03a3 \u03a3\u03a4\u039f \u039b\u0395\u0399\u03a4\u039f\u03a5\u03a1\u0393\u0399\u039a\u039f \u039a\u039f\u03a3\u03a4\u039f\u03a3": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c3\u03b7\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03b2\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03bc\u03b5\u03c4/\u03c3\u03b7\u03c2 \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd - \u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd - \u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03bd\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd ": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03af\u03b4\u03c1\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b1' \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03b1\u03cd\u03be\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ce\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd - \u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd - \u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03ba\u03c4\u03ae\u03c3\u03b7\u03c2 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03af\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03cc\u03ba\u03c9\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c0\u03b5\u03c1\u03b9\u03cc\u03b4\u03bf\u03c5": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03b5\u03c1\u03b1\u03be\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2": {}
+ },
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b4\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u0394\u03b1\u03c3\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u0394\u03b1\u03c3\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039b\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039b\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039c\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039c\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039f\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039f\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a6\u03c5\u03c4\u03b5\u03b9\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a6\u03c5\u03c4\u03b5\u03b9\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}
+ },
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \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": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03bb\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03bb\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03af\u03c0\u03bb\u03c9\u03bd ": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03af\u03c0\u03bb\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b6\u03ce\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b6\u03ce\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03b3\u03ba\u03c1\u03bf\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03b3\u03ba\u03c1\u03bf\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03ae\u03c3\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03ae\u03c3\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03ce\u03bd \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03ce\u03bd \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03ba\u03b5\u03c5\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03ba\u03b5\u03c5\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}
+ },
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03be\u03c5\u03c0\u03b7\u03c1. \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03c3\u03b5\u03c9\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}
+ },
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03bb\u03b5\u03c9\u03c6\u03bf\u03c1\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03bb\u03b5\u03c9\u03c6\u03bf\u03c1\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ce\u03bd - \u03c1\u03c5\u03bc\u03bf\u03c5\u03bb\u03ba\u03ce\u03bd - \u0395\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ce\u03bd - \u03c1\u03c5\u03bc\u03bf\u03c5\u03bb\u03ba\u03ce\u03bd - \u0395\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03bd\u03b1\u03ad\u03c1\u03b9\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03bd\u03b1\u03ad\u03c1\u03b9\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bb\u03c9\u03c4\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bb\u03c9\u03c4\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 ": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b9\u03b4\u03b7\u03c1\u03bf\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bf\u03c7\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b9\u03b4\u03b7\u03c1\u03bf\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bf\u03c7\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}
+ },
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd - \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03bb\u03bf\u03c5\u03c0\u03b9\u03ce\u03bd - \u03b9\u03b4\u03b9\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ce\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03bb\u03bf\u03c5\u03c0\u03b9\u03ce\u03bd - \u03b9\u03b4\u03b9\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd ": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd ": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c6\u03bf\u03c1\u03b7\u03c4\u03ce\u03bd \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \"\u03c7\u03b5\u03b9\u03c1\u03cc\u03c2\"": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c6\u03bf\u03c1\u03b7\u03c4\u03ce\u03bd \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \"\u03c7\u03b5\u03b9\u03c1\u03cc\u03c2\" \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}
+ }
+ },
+ "\u0394\u0399\u0391\u03a6\u039f\u03a1\u0391 \u0395\u039e\u039f\u0394\u0391": {
+ "\u0388\u03bd\u03c4\u03c5\u03c0\u03b1 \u03ba\u03b1\u03b9 \u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ae \u03cd\u03bb\u03b7": {
+ "\u0388\u03bd\u03c4\u03c5\u03c0\u03b1 ": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03c0\u03bf\u03bb\u03bb\u03b1\u03c0\u03bb\u03ce\u03bd \u03b5\u03ba\u03c4\u03c5\u03c0\u03ce\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0393\u03c1\u03b1\u03c6\u03b9\u03ba\u03ae \u03cd\u03bb\u03b7 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ac \u03c5\u03bb\u03b9\u03ba\u03ac \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd": {},
+ "\u03a5\u03bb\u03b9\u03ba\u03ac \u03c0\u03bf\u03bb\u03bb\u03b1\u03c0\u03bb\u03ce\u03bd \u03b5\u03ba\u03c4\u03c5\u03c0\u03ce\u03c3\u03b5\u03c9\u03bd": {}
+ },
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03c3\u03b5\u03c9\u03bd": {
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03b5\u03c5\u03c3\u03b7\u03c2 ": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03b5\u03c5\u03c3\u03b7\u03c2 \u03b9\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03ba\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {}
+ },
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd - \u03b5\u03c0\u03b9\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd": {
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03b5\u03c0\u03b9\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd": {}
+ },
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd": {
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03b4\u03b9\u03b1\u03ba\u03b9\u03bd\u03ae\u03c3\u03b5\u03c9\u03bd (\u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd) \u03c5\u03bb\u03b9\u03ba\u03ce\u03bd - \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd \u03bc\u03b5 \u03bc\u03b5\u03c4.\u03bc\u03ad\u03c3\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03ba\u03af\u03bd\u03b7\u03c3\u03b7\u03c2 (\u03ba\u03b1\u03c5\u03c3\u03b9\u03bc\u03ac - \u03bb\u03b9\u03c0\u03b1\u03bd\u03c4\u03b9\u03ba\u03ac - \u03b4\u03b9\u03cc\u03b4\u03b9\u03b1) \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03bc\u03b5 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03ad\u03c3\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c5\u03bb\u03b9\u03ba\u03ce\u03bd - \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd \u03b1\u03b3\u03bf\u03c1\u03ce\u03bd \u03bc\u03b5 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03ad\u03c3\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c5\u03bb\u03b9\u03ba\u03ce\u03bd - \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5 \u03bc\u03b5\u03c4\u03b1\u03c6. \u03bc\u03ad\u03c3\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}
+ },
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c6\u03ae\u03bc\u03b9\u03c3\u03b7\u03c2": {
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03b1\u03c0\u03bf\u03c3\u03c4\u03bf\u03bb\u03ae\u03c2 \u03b4\u03b5\u03b9\u03b3\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03c6\u03c9\u03c4\u03b5\u03b9\u03bd\u03ce\u03bd \u03b5\u03c0\u03b9\u03b3\u03c1\u03b1\u03c6\u03ce\u03bd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03cc\u03b3\u03c9 \u03b5\u03b3\u03b3\u03cd\u03b7\u03c3\u03b7\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b4\u03b9\u03ac \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b5\u03b8\u03cc\u03b4\u03c9\u03bd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bd\u03b5\u03b4\u03c1\u03af\u03c9\u03bd - \u03b4\u03b5\u03be\u03b9\u03ce\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03c9\u03bd \u03c0\u03b1\u03c1\u03b5\u03bc\u03c6\u03b5\u03c1\u03ce\u03bd \u03b5\u03ba\u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03c5\u03c0\u03bf\u03b4\u03bf\u03c7\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03c6\u03b9\u03bb\u03bf\u03be\u03b5\u03bd\u03af\u03b1\u03c2": {},
+ "\u0391\u03be\u03af\u03b1 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03b4\u03b5\u03b9\u03b3\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c6\u03ae\u03bc\u03b9\u03c3\u03b7\u03c2": {},
+ "\u0394\u03b9\u03b1\u03c6\u03b7\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03b1\u03c0\u03cc \u03c4\u03bf \u03c1\u03b1\u03b4\u03b9\u03cc\u03c6\u03c9\u03bd\u03bf - \u03c4\u03b7\u03bb\u03b5\u03cc\u03c1\u03b1\u03c3\u03b7": {},
+ "\u0394\u03b9\u03b1\u03c6\u03b7\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ac \u03bc\u03ad\u03c3\u03b1 \u03b5\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7\u03c2": {},
+ "\u0394\u03b9\u03b1\u03c6\u03b7\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03ba\u03b9\u03bd\u03b7\u03bc\u03b1\u03c4\u03bf\u03b3\u03c1\u03ac\u03c6\u03bf": {},
+ "\u0394\u03b9\u03b1\u03c6\u03b7\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03c4\u03cd\u03c0\u03bf": {}
+ },
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {},
+ "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {},
+ "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \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": {}
+ },
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03c4\u03b1\u03be\u03b9\u03b4\u03af\u03c9\u03bd": {
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03c4\u03b1\u03be\u03b9\u03b4\u03af\u03c9\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03c4\u03b1\u03be\u03b9\u03b4\u03af\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}
+ },
+ "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 ": {
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03b4\u03b9\u03b1\u03c6\u03cc\u03c1\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\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": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03bb\u03b5\u03c5\u03b8\u03ad\u03c1\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03b9\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {},
+ "\u0394\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b5\u03be\u03ce\u03b4\u03b9\u03ba\u03c9\u03bd \u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03b9\u03ce\u03bd": {},
+ "\u039a\u03bf\u03b9\u03bd\u03bf\u03c0\u03c1\u03b1\u03be\u03af\u03b5\u03c2 \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd": {}
+ },
+ "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 (\u03b6\u03b7\u03bc\u03b9\u03ad\u03c2) \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": {
+ "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03c0\u03cc \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd": {},
+ "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \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": {},
+ "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03c0\u03cc \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {}
+ },
+ "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\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": {},
+ "\u0394\u03c9\u03c1\u03b5\u03ad\u03c2 - \u0395\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2": {
+ "\u0391\u03be\u03af\u03b1 \u03b4\u03ce\u03c1\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd \u03b3\u03b9\u03b1 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c6\u03b5\u03bb\u03b5\u03af\u03c2 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2": {},
+ "\u0394\u03c9\u03c1\u03b5\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03ba\u03bf\u03b9\u03bd\u03c9\u03c6\u03b5\u03bb\u03b5\u03af\u03c2 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2": {},
+ "\u0395\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03ba\u03bf\u03b9\u03bd\u03c9\u03c6\u03b5\u03bb\u03b5\u03af\u03c2 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b4\u03c9\u03c1\u03b5\u03ad\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2": {}
+ },
+ "\u0395\u03b9\u03b4\u03b9\u03ba\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03ce\u03b8\u03b7\u03c3\u03b7\u03c2 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd": {
+ "\u0395\u03b9\u03b4\u03b9\u03ba\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd \u03b4\u03af\u03c7\u03c9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03b9\u03ba\u03ac": {}
+ },
+ "\u03a3\u03c5\u03bd\u03b4\u03c1\u03bf\u03bc\u03ad\u03c2 - \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2": {
+ "\u0394\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03b7\u03c1\u03af\u03bf\u03c5 \u03b4\u03b9\u03b1\u03c0\u03c1\u03b1\u03b3\u03bc\u03ac\u03c4\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c4\u03af\u03c4\u03bb\u03c9\u03bd": {},
+ "\u03a3\u03c5\u03bd\u03b4\u03c1\u03bf\u03bc\u03ad\u03c2 - \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c3\u03b5 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03bf\u03c1\u03b3\u03b1\u03bd\u03ce\u03c3\u03b5\u03b9\u03c2": {},
+ "\u03a3\u03c5\u03bd\u03b4\u03c1\u03bf\u03bc\u03ad\u03c2 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03b9\u03bf\u03b4\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03b5\u03c6\u03b7\u03bc\u03b5\u03c1\u03af\u03b4\u03b5\u03c2": {}
+ },
+ "\u03a5\u03bb\u03b9\u03ba\u03ac \u03ac\u03bc\u03b5\u03c3\u03b7\u03c2 \u03b1\u03bd\u03ac\u03bb\u03c9\u03c3\u03b7\u03c2": {
+ "\u039a\u03b1\u03cd\u03c3\u03b9\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ac \u03c5\u03bb\u03b9\u03ba\u03ac \u03b8\u03ad\u03c1\u03bc\u03b1\u03bd\u03c3\u03b7\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03c5\u03bb\u03b9\u03ba\u03ac \u03ac\u03bc\u03b5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03c4\u03b1\u03bd\u03ac\u03bb\u03c9\u03c3\u03b7\u03c2": {},
+ "\u03a5\u03bb\u03b9\u03ba\u03ac \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2": {},
+ "\u03a5\u03bb\u03b9\u03ba\u03ac \u03c6\u03b1\u03c1\u03bc\u03b1\u03ba\u03b5\u03af\u03bf\u03c5": {}
+ }
+ },
+ "\u039f\u03a1\u0393\u0391\u039d\u0399\u039a\u0391 \u0395\u039e\u039f\u0394\u0391 \u039a\u0391\u03a4\u0391 \u0395\u0399\u0394\u039f\u03a3 \u03a5\u03a0\u039f\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0397\u039c\u0391\u03a4\u03a9\u039d \u03ae \u0391\u039b\u039b\u03a9\u039d \u039a\u0395\u039d\u03a4\u03a1\u03a9\u039d": {
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": {},
+ "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a0\u03b1\u03b3\u03b5\u03af\u03c9\u03bd \u03a3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd": {},
+ "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": {},
+ "\u03a0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b1\u03c6\u03ae \u03ad\u03be\u03bf\u03b4\u03b1": {}
+ },
+ "\u03a0\u0391\u03a1\u039f\u03a7\u0395\u03a3 \u03a4\u03a1\u0399\u03a4\u03a9\u039d": {
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03bf\u03cd \u03ad\u03c1\u03b3\u03bf\u03c5": {},
+ "\u038e\u03b4\u03c1\u03b5\u03c5\u03c3\u03b7 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u03c2": {},
+ "\u0391\u03c0\u03bf\u03b8\u03ae\u03ba\u03b5\u03c5\u03c4\u03c1\u03b1": {},
+ "\u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03b1": {
+ "\u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd ": {},
+ "\u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03b1 \u03c0\u03b9\u03c3\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03b1 \u03c0\u03c5\u03c1\u03cc\u03c2": {}
+ },
+ "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1": {
+ "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03b5\u03b4\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03b5\u03c0\u03af\u03c0\u03bb\u03c9\u03bd": {},
+ "\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": {},
+ "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {},
+ "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\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 - \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd.\u03b5\u03be\u03bf\u03c0\u03bb.": {},
+ "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03c6\u03c9\u03c4\u03b5\u03b9\u03bd\u03ce\u03bd \u03b5\u03c0\u03b9\u03b3\u03c1\u03b1\u03c6\u03ce\u03bd": {},
+ "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03c6\u03c9\u03c4\u03bf\u03b1\u03bd\u03c4\u03b9\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03c7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b5\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03bc\u03b9\u03c3\u03b8\u03ce\u03c3\u03b5\u03c9\u03c2": {}
+ },
+ "\u0395\u03c0\u03b9\u03c3\u03ba\u03b5\u03c5\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b7\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2": {
+ "\u0395\u03b4\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0395\u03bc\u03c0\u03bf\u03c1\u03b5\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u0395\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": {},
+ "\u0395\u03c4\u03bf\u03af\u03bc\u03c9\u03bd \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd": {},
+ "\u039a\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ce\u03bd \u03c5\u03bb\u03b9\u03ba\u03ce\u03bd \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd": {},
+ "\u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\u039c\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd - \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd - \u039b\u03bf\u03b9\u03c0\u03bf\u03cd \u039c\u03b7\u03c7\u03b1\u03bd. \u0395\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}
+ },
+ "\u0397\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03cc \u03c1\u03b5\u03cd\u03bc\u03b1 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03be\u03b5\u03bd\u03bf\u03b4\u03bf\u03c7\u03b5\u03af\u03c9\u03bd \u03b3\u03b9\u03b1 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7 \u03c0\u03b5\u03bb\u03b1\u03c4\u03ce\u03bd \u03bc\u03b1\u03c2": {},
+ "\u038e\u03b4\u03c1\u03b5\u03c5\u03c3\u03b7 (\u03c0\u03bb\u03b7\u03bd \u03cd\u03b4\u03c1\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2)": {},
+ "\u03a6\u03c9\u03c4\u03b1\u03ad\u03c1\u03b9\u03bf (\u03c0\u03bb\u03b7\u03bd \u03c6\u03c9\u03c4\u03b1\u03b5\u03c1\u03af\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2)": {},
+ "\u03a6\u03c9\u03c4\u03b9\u03c3\u03bc\u03cc\u03c2 (\u03c0\u03bb\u03b7\u03bd \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2)": {}
+ },
+ "\u03a4\u03b7\u03bb\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03af\u03b5\u03c2": {
+ "\u0391\u03b3\u03bf\u03c1\u03ad\u03c2 \u03a4\u03b7\u03bb\u03b5\u03ba\u03b1\u03c1\u03c4\u03ce\u03bd \u03c0\u03c1\u03bf\u03c2 \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7": {},
+ "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c4\u03b7\u03bb\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ce\u03bd": {},
+ "\u03a4\u0395\u039b\u0395\u039e (\u03a4\u03b7\u03bb\u03ad\u03c4\u03c5\u03c0\u03bf)": {},
+ "\u03a4\u03b1\u03c7\u03c5\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ac": {},
+ "\u03a4\u03b7\u03bb\u03b5\u03c6\u03c9\u03bd\u03b9\u03ba\u03ac - \u03a4\u03b7\u03bb\u03b5\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ac": {}
+ },
+ "\u03a6\u03c9\u03c4\u03b1\u03ad\u03c1\u03b9\u03bf \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u03c2": {}
+ },
+ "\u03a0\u03a1\u039f\u0392\u039b\u0395\u03a8\u0395\u0399\u03a3 \u0395\u039a\u039c\u0395\u03a4\u0391\u039b\u039b\u0395\u03a5\u03a3\u0395\u0399\u03a3": {
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03bb\u03cc\u03b3\u03c9 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1": {},
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03bf\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {}
+ },
+ "\u03a4\u039f\u039a\u039f\u0399 \u039a\u0391\u0399 \u03a3\u03a5\u039d\u0391\u03a6\u0397 \u0395\u039e\u039f\u0394\u0391": {
+ "\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": {},
+ "\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": {
+ "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03ce\u03bd": {},
+ "\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": {}
+ },
+ "\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": {},
+ "\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": {},
+ "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03b5\u03b3\u03b3\u03c5\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03c0\u03b9\u03c3\u03c4\u03bf\u03bb\u03ce\u03bd": {},
+ "\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": {},
+ "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b5\u03b9\u03c3\u03c0\u03c1\u03ac\u03be\u03b5\u03c9\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7 Factoring": {},
+ "\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": {},
+ "\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": {},
+ "\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": {
+ "\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/\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1. \u03c3\u03b5 \u03b4\u03c1\u03c7.\u03bc\u03b5 \u03c1\u03ae\u03c4\u03c1\u03b1 \u039e.\u039d.": {},
+ "\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.": {},
+ "\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.": {},
+ "\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.": {},
+ "\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": {},
+ "\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 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c4\u03b1\u03bc\u03b5\u03af\u03b1": {},
+ "\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": {},
+ "\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": {},
+ "\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\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d.": {},
+ "\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\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7.": {},
+ "\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": {},
+ "\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.": {},
+ "\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.": {}
+ },
+ "\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": {
+ "\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": {},
+ "\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": {},
+ "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d. \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03c9\u03bd \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2": {},
+ "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03c3\u03b5 \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": {},
+ "\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": {},
+ "\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": {}
+ },
+ "\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": {},
+ "\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)": {}
+ },
+ "\u03a6\u039f\u03a1\u039f\u0399 - \u03a4\u0395\u039b\u0397": {
+ "\u0394\u03b7\u03bc\u03bf\u03c4\u03b9\u03ba\u03bf\u03af \u03c6\u03cc\u03c1\u03bf\u03b9 - \u03c4\u03ad\u03bb\u03b7": {
+ "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c6\u03cc\u03c1\u03bf\u03b9 - \u03c4\u03ad\u03bb\u03b7": {},
+ "\u03a4\u03ad\u03bb\u03b7 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u03c2": {},
+ "\u03a4\u03ad\u03bb\u03b7 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c6\u03c9\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd": {},
+ "\u03a6\u03cc\u03c1\u03bf\u03b9 & \u03c4\u03ad\u03bb\u03b7 \u03b1\u03bd\u03b5\u03b3\u03b5\u03b9\u03c1\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd": {}
+ },
+ "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03bf\u03b9 \u03c6\u03cc\u03c1\u03bf\u03b9 - \u03c4\u03ad\u03bb\u03b7": {
+ "\u039a\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03ad\u03c1 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03a4\u03c1\u03af\u03c4\u03c9\u03bd \u03b1\u03c0\u03cc \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03ba\u03b1\u03b9 \u039d\u03a0\u0394\u0394": {},
+ "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c6\u03cc\u03c1\u03bf\u03b9 - \u03c4\u03ad\u03bb\u03b7": {},
+ "\u03a4\u03ad\u03bb\u03b7 \u03cd\u03b4\u03c1\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u03a6.\u03a0.\u0391. \u0395\u03ba\u03c0\u03b9\u03c0\u03c4\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2": {},
+ "\u03a6.\u03a0.\u0391. \u039c\u03b7 \u03b5\u03ba\u03c0\u03b9\u03c0\u03c4\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2": {},
+ "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u03c2": {},
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03b5\u03c3\u03cc\u03b4\u03c9\u03bd \u03b1\u03c0\u03cc \u03c4\u03cc\u03ba\u03bf\u03c5\u03c2": {},
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd ": {},
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03bc\u03b9\u03c3\u03b8\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03c4\u03b9\u03bc\u03bf\u03bb\u03bf\u03b3\u03af\u03c9\u03bd (\u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7\u03c2)": {}
+ },
+ "\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u039f\u0393\u0391": {},
+ "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c6\u03cc\u03c1\u03bf\u03b9 - \u03c4\u03ad\u03bb\u03b7 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {},
+ "\u03a4\u03ad\u03bb\u03b7 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd, \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c0\u03c1\u03ac\u03be\u03b5\u03c9\u03bd": {
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c0\u03c1\u03ac\u03be\u03b5\u03c9\u03bd": {},
+ "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd": {}
+ },
+ "\u03a4\u03ad\u03bb\u03b7 \u03c5\u03c0\u03ad\u03c1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03c0\u03af \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {},
+ "\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": {
+ "\u0391\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd": {},
+ "\u0391\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ce\u03bd": {},
+ "\u0395\u03bd\u03b1\u03ad\u03c1\u03b9\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\u03a0\u03bb\u03c9\u03c4\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\u03a3\u03b9\u03b4\u03b7\u03c1\u03bf\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bf\u03c7\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd": {}
+ },
+ "\u03a6\u03cc\u03c1\u03bf\u03b9 - \u03a4\u03ad\u03bb\u03b7 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2": {},
+ "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bc\u03b7 \u03c3\u03c5\u03bc\u03c8\u03b7\u03c6\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2": {
+ "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bc\u03b7 \u03c3\u03c5\u03bc\u03c8\u03b7\u03c6\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {},
+ "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bc\u03b7 \u03c3\u03c5\u03bc\u03c8\u03b7\u03c6\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}
+ }
+ }
+ },
+ "\u039f\u03a1\u0393\u0391\u039d\u0399\u039a\u0391 \u0395\u03a3\u039f\u0394\u0391 \u039a\u0391\u03a4\u0391 \u0395\u0399\u0394\u039f\u03a3": {
+ "\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": {
+ "\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": {
+ "\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": {},
+ "\u0391\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03b1\u03b2\u03b1\u03c1\u03af\u03b5\u03c2": {},
+ "\u0391\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c0\u03b5\u03bb\u03ac\u03c4\u03b5\u03c2": {}
+ },
+ "\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": {
+ "\u0395\u03c0\u03b9\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u039f\u0391\u0395\u0394 \u03ba.\u03bb.\u03c0.": {}
+ },
+ "\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": {},
+ "\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 ": {},
+ "\u0395\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {}
+ },
+ "\u0395\u03a3\u039f\u0394\u0391 \u039a\u0395\u03a6\u0391\u039b\u0391\u0399\u03a9\u039d": {
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd": {
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c3\u03b5 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03c1\u03b1\u03be\u03af\u03b5\u03c2 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd ": {},
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c3\u03b5 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03c1\u03b1\u03be\u03af\u03b5\u03c2 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd ": {},
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c3\u03b5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03af\u03b5\u03c2 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd ": {},
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c3\u03b5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03af\u03b5\u03c2 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd ": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2": {},
+ "\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": {},
+ "\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": {},
+ "\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.": {},
+ "\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.": {}
+ },
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {
+ "\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": {},
+ "\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": {},
+ "\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": {},
+ "\u039c\u03b5\u03c1\u03af\u03b4\u03b9\u03b1 \u03bc\u03b5\u03c1\u03b9\u03b4\u03af\u03c9\u03bd \u03b1\u03bc\u03bf\u03b9\u03b2\u03b1\u03af\u03c9\u03bd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {},
+ "\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": {},
+ "\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": {},
+ "\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.": {},
+ "\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.": {},
+ "\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": {}
+ },
+ "\u0394\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": {},
+ "\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": {
+ "\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": {},
+ "\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": {},
+ "\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": {}
+ },
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03c3\u03bf\u03b4\u03b1 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd": {
+ "\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)": {}
+ },
+ "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03bf\u03af \u03c4\u03cc\u03ba\u03bf\u03b9": {
+ "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03bf\u03af \u03c4\u03cc\u03ba\u03bf\u03b9": {},
+ "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03a4\u03b1\u03bc\u03b9\u03b5\u03c5\u03c4\u03b7\u03c1\u03af\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {},
+ "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {},
+ "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {},
+ "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03c4\u03c1\u03b5\u03c7\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03ce\u03bd \u03c0\u03b5\u03bb\u03b1\u03c4\u03ce\u03bd": {},
+ "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd": {}
+ }
+ },
+ "\u0395\u03a3\u039f\u0394\u0391 \u03a0\u0391\u03a1\u0395\u03a0\u039f\u039c\u0395\u039d\u03a9\u039d \u0391\u03a3\u03a7\u039f\u039b\u0399\u03a9\u039d": {
+ "\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": {
+ "\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": {},
+ "\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": {},
+ "\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": {},
+ "\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": {},
+ "\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": {},
+ "\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": {}
+ },
+ "\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": {},
+ "\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": {},
+ "\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": {},
+ "\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": {},
+ "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03b5\u03b4\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd": {},
+ "\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": {},
+ "\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": {},
+ "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\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": {},
+ "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 - \u039c\u03b5\u03c3\u03b9\u03c4\u03b5\u03af\u03b5\u03c2 ": {
+ "\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": {},
+ "\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": {},
+ "\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": {}
+ }
+ },
+ "\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": {
+ "\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": {
+ "\u0391\u03be\u03af\u03b1 \u03ba\u03b1\u03c4\u03b5\u03c3\u03c4\u03c1\u03b1\u03bc\u03bc\u03ad\u03bd\u03c9\u03bd \u03b5\u03bc\u03c0\u03bf\u03c1\u03b5\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd \u03bc\u03b5 18%": {}
+ },
+ "\u0399\u03b4\u03b9\u03bf\u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae \u03ba\u03b1\u03b9 \u03b2\u03b5\u03bb\u03c4\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03b1\u03b3\u03af\u03c9\u03bd": {
+ "\u0388\u03c0\u03b9\u03c0\u03bb\u03b1 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {},
+ "\u0391\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03c5\u03c0\u03cc \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7": {},
+ "\u0391\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": {},
+ "\u0395\u03b4\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0399\u03b4\u03b9\u03bf\u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae \u03b6\u03ce\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7": {},
+ "\u039a\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {},
+ "\u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {},
+ "\u039c\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd - \u039b\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}
+ },
+ "\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)": {
+ "\u0391\u03be\u03af\u03b1 \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.": {},
+ "\u0391\u03be\u03af\u03b1 \u03b9\u03b4\u03b9\u03bf\u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd \u03c9\u03c2 \u03c0\u03b1\u03b3\u03af\u03c9\u03bd": {},
+ "\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.": {},
+ "\u0391\u03be\u03af\u03b1 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u0391\u03be\u03af\u03b1 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03b4\u03b5\u03b9\u03b3\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u0396\u03b7\u03bc\u03af\u03b5\u03c2 \u03b1\u03c0\u03cc \u03b1\u03c0\u03ce\u03bb\u03b5\u03b9\u03b1 \u03ae \u03ba\u03bb\u03bf\u03c0\u03ae \u03b1\u03bd\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae \u03b1\u03bd\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": {}
+ },
+ "\u03a7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03bb\u03cc\u03b3\u03c9 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1": {}
+ }
+ },
+ "\u039f\u03a1\u0393\u0391\u039d\u0399\u039a\u0391 \u0395\u03a3\u039f\u0394\u0391 \u039a\u0391\u03a4\u0391 \u0395\u0399\u0394\u039f\u03a3 \u03a5\u03a0\u039f\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0397\u039c\u0391\u03a4\u03a9\u039d \u0397 \u0391\u039b\u039b\u03a9\u039d \u039a\u0395\u039d\u03a4\u03a1\u03a9\u039d": {
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd": {},
+ "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c0\u03b1\u03c1\u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03b1\u03c3\u03c7\u03bf\u03bb\u03b9\u03ce\u03bd": {},
+ "\u0395\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0399\u03b4\u03b9\u03bf\u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae \u03ba\u03b1\u03b9 \u03a7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bc\u03b5\u03bd\u03b5\u03c2 \u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u0395\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u0395\u03bc\u03c0\u03bf\u03c1\u03b5\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd": {},
+ "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03a0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd \u03b5\u03c4\u03bf\u03af\u03bc\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b7\u03bc\u03b9\u03c4\u03b5\u03bb\u03ce\u03bd": {},
+ "\u03a0\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 \u0391\u03c7\u03c1\u03ae\u03c3\u03c4\u03bf\u03c5 \u03c5\u03bb\u03b9\u03ba\u03bf\u03cd": {},
+ "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd": {}
+ },
+ "\u03a0\u03a9\u039b\u0397\u03a3\u0395\u0399\u03a3 \u0395\u039c\u03a0\u039f\u03a1\u0395\u03a5\u039c\u0391\u03a4\u03a9\u039d": {
+ "\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": {},
+ "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\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": {},
+ "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03bf \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc": {
+ "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bb\u03b9\u03b1\u03bd\u03b9\u03ba\u03ce\u03c2 \u03bc\u03b5 8%": {},
+ "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c7\u03bf\u03bd\u03b4\u03c1\u03b9\u03ba\u03ce\u03c2 \u03bc\u03b5 18%": {},
+ "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c7\u03bf\u03bd\u03b4\u03c1\u03b9\u03ba\u03ce\u03c2 \u03bc\u03b5 8%": {}
+ }
+ },
+ "\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": {
+ "\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": {},
+ "\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": {},
+ "\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": {},
+ "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\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": {},
+ "\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": {},
+ "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ac\u03c7\u03c1\u03b7\u03c3\u03c4\u03bf\u03c5 \u03c5\u03bb\u03b9\u03ba\u03bf\u03cd": {},
+ "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03bd\u03b1\u03bb\u03c9\u03c3\u03af\u03bc\u03c9\u03bd \u03c5\u03bb\u03b9\u03ba\u03ce\u03bd": {},
+ "\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": {},
+ "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b9\u03b4\u03ce\u03bd \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2": {},
+ "\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": {},
+ "\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": {}
+ },
+ "\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": {
+ "\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": {},
+ "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\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": {},
+ "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03bf \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc": {}
+ },
+ "\u03a0\u03a9\u039b\u0397\u03a3\u0395\u0399\u03a3 \u03a5\u03a0\u0397\u03a1\u0395\u03a3\u0399\u03a9\u039d": {
+ "\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": {},
+ "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\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": {},
+ "\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": {},
+ "\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": {}
+ }
+ },
+ "\u03a0\u0391\u0393\u0399\u039f \u0395\u039d\u0395\u03a1\u0393\u0397\u03a4\u0399\u039a\u039f": {
+ "\u0391\u039a\u0399\u039d\u0397\u03a4\u039f\u03a0\u039f\u0399\u0397\u03a3\u0395\u0399\u03a3 \u03a5\u03a0\u039f \u0395\u039a\u03a4\u0395\u039b\u0395\u03a3\u0397 \u039a\u0391\u0399 \u03a0\u03a1\u039f\u039a\u0391\u03a4\u0391\u0392\u039f\u039b\u0395\u03a3 \u039a\u03a4\u0397\u03a3\u0397\u03a3 \u03a0\u0391\u0393\u0399\u03a9\u039d \u03a3\u03a4\u039f\u0399\u03a7\u0395\u0399\u03a9\u039d": {
+ "\u0388\u03c0\u03b9\u03c0\u03bb\u03b1 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c5\u03c0\u03cc \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7": {},
+ "\u039a\u03c4\u03af\u03c1\u03b9\u03b1 - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03c5\u03c0\u03cc \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7": {},
+ "\u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03ad\u03c3\u03b1 \u03c5\u03c0\u03cc \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7": {},
+ "\u039c\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 - \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b3\u03ba\u03b1\u03c4/\u03c3\u03b5\u03b9\u03c2 - \u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u03bc\u03b7\u03c7/\u03ba\u03bf\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c5\u03c0\u03cc \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7": {},
+ "\u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03ba\u03c4\u03ae\u03c3\u03b7\u03c2 \u03c0\u03b1\u03b3\u03af\u03c9\u03bd": {}
+ },
+ "\u0391\u03a3\u03a9\u039c\u0391\u03a4\u0395\u03a3 \u0391\u039a\u0399\u039d\u0397\u03a4\u039f\u03a0\u039f\u0399\u0397\u03a3\u0395\u0399\u03a3 \u039a\u0391\u0399 \u0395\u039e\u039f\u0394\u0391 \u03a0\u039f\u039b\u03a5\u0395\u03a4\u039f\u03a5\u03a3 \u0391\u03a0\u039f\u03a3\u0392\u0395\u03a3\u0395\u0399\u03a3": {
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03af\u03b4\u03c1\u03c5\u03c3\u03b7\u03c2 \u03c0\u03c1\u03ce\u03c4\u03b7\u03c2 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03b1\u03bd\u03b1\u03b4\u03b9\u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03c3\u03b7\u03c2": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03b1\u03cd\u03be\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ce\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd - \u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd - \u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03ba\u03c4\u03ae\u03c3\u03b7\u03c2 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd ": {},
+ "\u0388\u03be\u03bf\u03b4\u03b1 \u03bc\u03b5\u03c4\u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b1\u03c3\u03ce\u03bc\u03b1\u03c4\u03b5\u03c2 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03c3\u03b2.\u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b5\u03b9\u03c2": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2.\u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 (\u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2) \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd, \u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd,\u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd ": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03b2\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b7 \u03c5\u03c0\u03b5\u03c1\u03b1\u03be\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2": {}
+ },
+ "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c3\u03b7\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd": {},
+ "\u0394\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 (\u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03bb\u03c0) \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b5\u03b9\u03c2 \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd-\u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd-\u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd": {},
+ "\u0394\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03b2\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2": {
+ "\u0386\u03b4\u03b5\u03b9\u03b5\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 (LICENCES)": {},
+ "\u0394\u03b9\u03c0\u03bb\u03ce\u03bc\u03b1\u03c4\u03b1 \u03b5\u03c5\u03c1\u03b5\u03c3\u03b9\u03c4\u03b5\u03c7\u03bd\u03af\u03b1\u03c2": {},
+ "\u039c\u03ad\u03b8\u03bf\u03b4\u03bf\u03b9": {},
+ "\u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 (KNOW HOW)": {},
+ "\u03a3\u03ae\u03bc\u03b1\u03c4\u03b1": {},
+ "\u03a3\u03c7\u03ad\u03b4\u03b9\u03b1": {}
+ },
+ "\u0394\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03bd\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2": {},
+ "\u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03ba\u03c4\u03ae\u03c3\u03b7\u03c2 \u03b1\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b5\u03c9\u03bd": {},
+ "\u03a3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03c0\u03cc \u03c0\u03b9\u03c3\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03ac\u03bd\u03b5\u03b9\u03b1 \u03b3\u03b9\u03b1 \u03ba\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03ac\u03b3\u03b9\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd": {},
+ "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c0\u03b5\u03c1\u03b9\u03cc\u03b4\u03bf\u03c5": {},
+ "\u03a5\u03c0\u03b5\u03c1\u03b1\u03be\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 (GOOD WILL)": {}
+ },
+ "\u0395\u0394\u0391\u03a6\u0399\u039a\u0395\u03a3 \u0395\u0393\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0391\u03a3\u0395\u0399\u03a3": {
+ "\u0391\u03b3\u03c1\u03bf\u03af": {},
+ "\u0391\u03b3\u03c1\u03bf\u03af \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03b4\u03b1\u03c6\u03b9\u03ba\u03ad\u03c2 \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2": {},
+ "\u0393\u03ae\u03c0\u03b5\u03b4\u03b1-\u039f\u03b9\u03ba\u03cc\u03c0\u03b5\u03b4\u03b1": {},
+ "\u0393\u03ae\u03c0\u03b5\u03b4\u03b1-\u039f\u03b9\u03ba\u03cc\u03c0\u03b5\u03b4\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0394\u03ac\u03c3\u03b7": {},
+ "\u0394\u03ac\u03c3\u03b7 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039b\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03b1": {},
+ "\u039b\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039c\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03b1": {},
+ "\u039c\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039f\u03c1\u03c5\u03c7\u03b5\u03af\u03b1": {},
+ "\u039f\u03c1\u03c5\u03c7\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u03a6\u03c5\u03c4\u03b5\u03af\u03b5\u03c2": {},
+ "\u03a6\u03c5\u03c4\u03b5\u03af\u03b5\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}
+ },
+ "\u0395\u03a0\u0399\u03a0\u039b\u0391 \u039a\u0391\u0399 \u039b\u039f\u0399\u03a0\u039f\u03a3 \u0395\u039e\u039f\u03a0\u039b\u0399\u03a3\u039c\u039f\u03a3": {
+ "\u0388\u03c0\u03b9\u03c0\u03bb\u03b1": {},
+ "\u0388\u03c0\u03b9\u03c0\u03bb\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0388\u03c0\u03b9\u03c0\u03bb\u03b1 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c3\u03c4\u03bf \u039f\u0394\u0394\u03a5 \u03b3\u03b9\u03b1 \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03ad\u03c0\u03b9\u03c0\u03bb\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03bb\u03bf\u03b9\u03c0\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03ad\u03c0\u03b9\u03c0\u03bb\u03b1 ": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03c3\u03ba\u03b5\u03cd\u03b7": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03ad\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03bf\u03c5": {}
+ },
+ "\u0395\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03b7\u03bb\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ce\u03bd": {},
+ "\u0395\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03b7\u03bb\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0395\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ac \u03cc\u03c1\u03b3\u03b1\u03bd\u03b1": {},
+ "\u0395\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ac \u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0396\u03ce\u03b1 \u03b3\u03b9\u03b1 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7": {},
+ "\u0396\u03ce\u03b1 \u03b3\u03b9\u03b1 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0397\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03bf\u03af \u03a5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1. \u03c3\u03c5\u03b3\u03ba\u03c1\u03bf\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0397\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03bf\u03af \u03a5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ac \u03c3\u03c5\u03b3\u03ba\u03c1\u03bf\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1": {},
+ "\u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039c\u03ad\u03c3\u03b1 \u03b1\u03c0\u03bf\u03b8\u03ae\u03ba\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2": {},
+ "\u039c\u03ad\u03c3\u03b1 \u03b1\u03c0\u03bf\u03b8\u03ae\u03ba\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039c\u03b7\u03c7\u03b1\u03bd\u03ad\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd": {},
+ "\u039c\u03b7\u03c7\u03b1\u03bd\u03ad\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u03a3\u03ba\u03b5\u03cd\u03b7 ": {},
+ "\u03a3\u03ba\u03b5\u03cd\u03b7 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}
+ },
+ "\u039a\u03a4\u0399\u03a1\u0399\u0391 - \u0395\u0393\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0391\u03a3\u0395\u0399\u03a3 \u039a\u03a4\u0399\u03a1\u0399\u03a9\u039d - \u03a4\u0395\u03a7\u039d\u0399\u039a\u0391 \u0395\u03a1\u0393\u0391": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03ba\u03c4\u03af\u03c1\u03b9\u03b1 \u2013 \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1": {},
+ "\u039a\u03c4\u03af\u03c1\u03b9\u03b1 - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u039a\u03c4\u03b9\u03c1\u03af\u03c9\u03bd": {},
+ "\u039a\u03c4\u03af\u03c1\u03b9\u03b1 - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u039a\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u039a\u03c4\u03af\u03c1\u03b9\u03b1 - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u039a\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039a\u03c4\u03af\u03c1\u03b9\u03b1 - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03c1\u03b3\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4/\u03c3\u03b7\u03c2": {},
+ "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd": {},
+ "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u03a5\u03c0\u03bf\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c3\u03b5 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd": {},
+ "\u03a5\u03c0\u03bf\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c3\u03b5 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u03a5\u03c0\u03bf\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c3\u03b5 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u03a5\u03c0\u03bf\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c3\u03b5 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4/\u03c3\u03b7\u03c2": {}
+ },
+ "\u039c\u0395\u03a4\u0391\u03a6\u039f\u03a1\u0399\u039a\u0391 \u039c\u0395\u03a3\u0391": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03bc\u03ad\u03c3\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03b1\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03bb\u03b5\u03c9\u03c6\u03bf\u03c1\u03b5\u03af\u03b1": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ac \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ac \u03b1\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03c6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ac - \u03a1\u03c5\u03bc\u03bf\u03cd\u03bb\u03ba\u03b5\u03c2 - \u0395\u03af\u03b4\u03b9\u03ba\u03ae\u03c2 \u03a7\u03c1\u03ae\u03c3\u03b7\u03c2": {},
+ "\u03ba.\u03bb.\u03c0.": {}
+ },
+ "\u0391\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 - \u03bb\u03b5\u03c9\u03c6\u03bf\u03c1\u03b5\u03af\u03b1": {},
+ "\u0391\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03a6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ac - \u03a1\u03c5\u03bc\u03bf\u03cd\u03bb\u03ba\u03b5\u03c2 - \u0395\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03a7\u03c1\u03ae\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03a6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ac - \u03a1\u03c5\u03bc\u03bf\u03cd\u03bb\u03ba\u03b5\u03c2 - \u0395\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03a7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0391\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03bb\u03b5\u03c9\u03c6\u03bf\u03c1\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u0395\u03bd\u03b1\u03ad\u03c1\u03b9\u03b1 \u03bc\u03ad\u03c3\u03b1": {},
+ "\u0395\u03bd\u03b1\u03ad\u03c1\u03b9\u03b1 \u03bc\u03ad\u03c3\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ac \u03b1\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ac \u03b1\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03bc\u03ad\u03c3\u03b1 \u03bc\u03b5\u03c4\u03ac\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ac \u03bc\u03ad\u03c3\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2": {},
+ "\u039c\u03ad\u03c3\u03b1 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd": {},
+ "\u039c\u03ad\u03c3\u03b1 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03ad\u03c3\u03b1, \u03c3\u03c4\u03bf \u039f\u0394\u0394\u03a5, \u03b3\u03b9\u03b1 \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7": {},
+ "\u03a0\u03bb\u03c9\u03c4\u03ac \u03bc\u03ad\u03c3\u03b1": {},
+ "\u03a0\u03bb\u03c9\u03c4\u03ac \u03bc\u03ad\u03c3\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u03a3\u03b9\u03b4\u03b7\u03c1\u03bf\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ac \u03bf\u03c7\u03ae\u03bc\u03b1\u03c4\u03b1": {},
+ "\u03a3\u03b9\u03b4\u03b7\u03c1\u03bf\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ac \u03bf\u03c7\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}
+ },
+ "\u039c\u0397\u03a7\u0391\u039d\u0397\u039c\u0391\u03a4\u0391 - \u03a4\u0395\u03a7\u039d\u0399\u039a\u0395\u03a3 \u0395\u0393\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0391\u03a3\u0395\u0399\u03a3 - \u039b\u039f\u0399\u03a0\u039f\u03a3 \u039c\u0397\u03a7\u0391\u039d\u039f\u039b\u039f\u0393\u0399\u039a\u039f\u03a3 \u0395\u039e\u039f\u03a0\u039b\u0399\u03a3\u039c\u039f\u03a3": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2. \u03bc\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 - \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 - \u03bb\u03bf\u03b9\u03c0\u03cc\u03c2 \u03bc\u03b7\u03c7/\u03ba\u03bf\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2": {
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03bc\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 ": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03c6\u03bf\u03c1\u03b7\u03c4\u03ac \u03bc\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 \"\u03c7\u03b5\u03b9\u03c1\u03cc\u03c2\"": {},
+ "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2": {}
+ },
+ "\u0395\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03b1": {},
+ "\u0395\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039a\u03b1\u03bb\u03bf\u03cd\u03c0\u03b9\u03b1 - \u0399\u03b4\u03b9\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ad\u03c2": {},
+ "\u039a\u03b1\u03bb\u03bf\u03cd\u03c0\u03b9\u03b1 - \u0399\u03b4\u03b9\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ad\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039c\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1": {},
+ "\u039c\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039c\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u039c\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u039c\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03cc\u03c1\u03b3\u03b1\u03bd\u03b1": {},
+ "\u039c\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2": {},
+ "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {},
+ "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {},
+ "\u03a6\u03bf\u03c1\u03b7\u03c4\u03ac \u039c\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c7\u03b5\u03c1\u03b9\u03bf\u03cd": {},
+ "\u03a6\u03bf\u03c1\u03b7\u03c4\u03ac \u039c\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c7\u03b5\u03c1\u03b9\u03bf\u03cd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}
+ },
+ "\u03a0\u0391\u0393\u0399\u039f \u0395\u039d\u0395\u03a1\u0393\u0397\u03a4\u0399\u039a\u039f \u03a5\u03a0\u039f\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0397\u039c\u0391\u03a4\u03a9\u039d \u0397 \u0391\u039b\u039b\u03a9\u039d \u039a\u0395\u039d\u03a4\u03a1\u03a9\u039d": {
+ "\u0388\u03c0\u03b9\u03c0\u03bb\u03b1 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2": {},
+ "\u0391\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03cc \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03ba\u03c4\u03ae\u03c3\u03b7\u03c2 \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd": {},
+ "\u0391\u03c3\u03ce\u03bc\u03b1\u03c4\u03b5\u03c2 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": {},
+ "\u0395\u03b4\u03b1\u03c6\u03b9\u03ba\u03ad\u03c2 \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2": {
+ "\u0393\u03ae\u03c0\u03b5\u03b4\u03b1 - \u039f\u03b9\u03ba\u03cc\u03c0\u03b5\u03b4\u03b1": {},
+ "\u0395\u03c1\u03b3\u03bf\u03c3\u03c4\u03ac\u03c3\u03b9\u03bf \u0392 \u03ba.\u03bb.\u03c0.": {},
+ "\u03a5\u03c0\u03bf\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u0391": {}
+ },
+ "\u039a\u03c4\u03af\u03c1\u03b9\u03b1 - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd- \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1": {},
+ "\u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u039c\u03ad\u03c3\u03b1": {},
+ "\u039c\u03b7\u03c7/\u03c4\u03b1 - \u03a4\u03b5\u03c7\u03bd. \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 - \u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u039c\u03b7\u03c7\u03b1\u03bd. \u0395\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2": {},
+ "\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2": {}
+ },
+ "\u03a3\u03a5\u039c\u039c\u0395\u03a4\u039f\u03a7\u0395\u03a3 \u039a\u0391\u0399 \u039b\u039f\u0399\u03a0\u0395\u03a3 \u039c\u0391\u039a\u03a1\u039f\u03a0\u03a1\u039f\u0398\u0395\u03a3\u039c\u0395\u03a3 \u0391\u03a0\u0391\u0399\u03a4\u0397\u03a3\u0395\u0399\u03a3": {
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03b1 \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b1 \u03c3\u03b5 \u039e.\u039d.": {},
+ "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03b1 \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b1 \u03c3\u03b5 \u03b4\u03c1\u03c7.": {},
+ "\u0394\u03bf\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03b9\u03c2": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u039e.\u039d.": {},
+ "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7 ": {},
+ "\u039c\u03b1\u03ba\u03c1/\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \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/\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d.": {},
+ "\u039c\u03b1\u03ba\u03c1/\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \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/\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7.": {},
+ "\u039c\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u03b5\u03c4\u03b1\u03af\u03c1\u03c9\u03bd": {},
+ "\u039c\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\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\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d.": {},
+ "\u039c\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\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\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7": {},
+ "\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 \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03b1 \u03c3\u03b5 \u039e.\u039d.": {},
+ "\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 \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03b1 \u03c3\u03b5 \u03b4\u03c1\u03c7": {},
+ "\u039f\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf": {},
+ "\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2": {
+ "\u0391\u03bd\u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \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": {},
+ "\u0391\u03bd\u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \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": {},
+ "\u0391\u03bd\u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \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": {},
+ "\u0391\u03bd\u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \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": {},
+ "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \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": {},
+ "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \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": {},
+ "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \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": {},
+ "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \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": {},
+ "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03b3\u03b3\u03cd\u03b7\u03c3\u03b7": {},
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03bf\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c3\u03b5 \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2": {},
+ "\u03a0\u03c1\u03bf\u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ad\u03c2 \u03c3\u03b5 \u03c5\u03c0\u03cc \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {},
+ "\u03a0\u03c1\u03bf\u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ad\u03c2 \u03c3\u03b5 \u03c5\u03c0\u03cc \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {},
+ "\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \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 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {},
+ "\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \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 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}
+ },
+ "\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \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": {
+ "\u0391\u03bd\u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \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": {},
+ "\u0391\u03bd\u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \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": {},
+ "\u0391\u03bd\u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \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": {},
+ "\u0391\u03bd\u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \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": {},
+ "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \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": {},
+ "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \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": {},
+ "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \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": {},
+ "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \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": {},
+ "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03b3\u03b3\u03cd\u03b7\u03c3\u03b7": {},
+ "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03bf\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c3\u03b5 \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2": {},
+ "\u03a0\u03c1\u03bf\u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ad\u03c2 \u03c3\u03b5 \u03c5\u03c0\u03cc \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {},
+ "\u03a0\u03c1\u03bf\u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ad\u03c2 \u03c3\u03b5 \u03c5\u03c0\u03cc \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {},
+ "\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \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 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {},
+ "\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \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 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}
+ },
+ "\u03a4\u03af\u03c4\u03bb\u03bf\u03b9 \u03bc\u03b5 \u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03ae\u03c1\u03b1 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d.": {},
+ "\u03a4\u03af\u03c4\u03bb\u03bf\u03b9 \u03bc\u03b5 \u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03ae\u03c1\u03b1 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7": {}
+ }
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/gt_cuentas_plantilla.json b/erpnext/accounts/doctype/account/chart_of_accounts/gt_cuentas_plantilla.json
new file mode 100644
index 0000000..31447b2
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/gt_cuentas_plantilla.json
@@ -0,0 +1,131 @@
+{
+ "country_code": "gt",
+ "name": "Plantilla de cuentas de Guatemala (sencilla)",
+ "tree": {
+ "Balance General": {
+ "Activo": {
+ "Activo Corriente": {
+ "Caja y Bancos": {
+ "Caja Chica": {}
+ },
+ "Cuentas y Documentos por Cobrar": {
+ "Cuentas por Cobrar Empresas Afilidas": {},
+ "Cuentas por Cobrar Generales": {},
+ "Otras Cuentas por Cobrar": {},
+ "Prestamos al Personal": {}
+ },
+ "IVA por Cobrar": {
+ "IVA por Cobrar": {},
+ "Retenciones de IVA recibidas": {}
+ },
+ "Inventario": {}
+ },
+ "Diferido": {
+ "Gastos Anticipados": {
+ "Gastos Anticipados": {}
+ },
+ "Gastos de Organizaci\u00f3n": {
+ "Gastos de Organizaci\u00f3n": {}
+ },
+ "Gastos por Amortizar": {
+ "Gastos por Amortizar": {}
+ },
+ "Otros Activos": {
+ "Otros Activos": {}
+ }
+ },
+ "No Corriente": {
+ "Depreciaciones Acumuladas": {
+ "Depreciaciones Acumuladas": {}
+ },
+ "Propiedad, Planta y Equipo": {
+ "Propiedad, Planta y Equipo": {}
+ }
+ }
+ },
+ "Pasivo": {
+ "Cr\u00e9ditos Diferidos": {
+ "Cr\u00e9ditos Diferidos": {
+ "Anticipos": {}
+ }
+ },
+ "Pasivo Corto Plazo": {
+ "Cuentas y Documentos por Pagar": {
+ "Cuentas y Documentos por Pagar": {}
+ },
+ "IVA por Pagar": {
+ "IVA por Pagar": {}
+ },
+ "Impuestos": {
+ "Impuestos": {}
+ }
+ },
+ "Pasivo a Largo Plazo": {
+ "Provisi\u00f3n para Indemnizaciones": {
+ "Provisi\u00f3n para Indemnizaciones": {}
+ }
+ }
+ },
+ "Patrimonio": {
+ "Patrimonio de los Accionistas": {
+ "Patrimonio de los Accionistas": {
+ "Capital Autorizado, Suscr\u00edto y Pagado": {},
+ "Perdidas y Ganancias": {},
+ "Reservas": {}
+ }
+ }
+ }
+ },
+ "Estado de Resultados": {
+ "Egresos": {
+ "Costos": {
+ "Costos de Ventas": {
+ "Costos de Ventas": {}
+ }
+ }
+ },
+ "Gastos": {
+ "Gastos de Operaci\u00f3n": {
+ "Gastos de Administraci\u00f3n": {
+ "Gastos de Administraci\u00f3n": {}
+ },
+ "Otros Gastos de Operaci\u00f3n": {
+ "Otros Gastos de Operaci\u00f3n": {}
+ }
+ },
+ "Gastos de Ventas": {
+ "Gastos de Ventas": {
+ "Gastos de Ventas": {}
+ }
+ },
+ "Gastos no Deducibles": {
+ "Gastos no Deducibles": {
+ "Gastos no Deducibles": {}
+ }
+ }
+ },
+ "Ingresos": {
+ "Otros Ingresos": {
+ "Otros Ingresos": {
+ "Otros Ingresos": {}
+ }
+ },
+ "Ventas": {
+ "Ventas Netas": {
+ "Descuentos Sobre Ventas": {},
+ "Ventas": {}
+ }
+ }
+ },
+ "Otros Gastos y Productos Financieros": {
+ "Otros Gastos y Productos Financieros": {
+ "Otros Gastos y Productos Financieros": {
+ "Intereses": {},
+ "Otros Gastos Financieros": {}
+ }
+ }
+ }
+ },
+ "name": "Plan contable de Guatemala (sencillo)"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/hn_cuentas_plantilla.json b/erpnext/accounts/doctype/account/chart_of_accounts/hn_cuentas_plantilla.json
new file mode 100644
index 0000000..44b0a78
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/hn_cuentas_plantilla.json
@@ -0,0 +1,131 @@
+{
+ "country_code": "hn",
+ "name": "Plantilla de cuentas de Honduras (sencilla)",
+ "tree": {
+ "Balance General": {
+ "Activo": {
+ "Activo Corriente": {
+ "Caja y Bancos": {
+ "Caja Chica": {}
+ },
+ "Cuentas y Documentos por Cobrar": {
+ "Cuentas por Cobrar Empresas Afilidas": {},
+ "Cuentas por Cobrar Generales": {},
+ "Otras Cuentas por Cobrar": {},
+ "Prestamos al Personal": {}
+ },
+ "ISV por Cobrar": {
+ "ISV por Cobrar": {},
+ "Retenciones de ISV recibidas": {}
+ },
+ "Inventario": {}
+ },
+ "Diferido": {
+ "Gastos Anticipados": {
+ "Gastos Anticipados": {}
+ },
+ "Gastos de Organizaci\u00f3n": {
+ "Gastos de Organizaci\u00f3n": {}
+ },
+ "Gastos por Amortizar": {
+ "Gastos por Amortizar": {}
+ },
+ "Otros Activos": {
+ "Otros Activos": {}
+ }
+ },
+ "No Corriente": {
+ "Depreciaciones Acumuladas": {
+ "Depreciaciones Acumuladas": {}
+ },
+ "Propiedad, Planta y Equipo": {
+ "Propiedad, Planta y Equipo": {}
+ }
+ }
+ },
+ "Pasivo": {
+ "Cr\u00e9ditos Diferidos": {
+ "Cr\u00e9ditos Diferidos": {
+ "Anticipos": {}
+ }
+ },
+ "Pasivo Corto Plazo": {
+ "Cuentas y Documentos por Pagar": {
+ "Cuentas y Documentos por Pagar": {}
+ },
+ "ISV por Pagar": {
+ "ISV por Pagar": {}
+ },
+ "Impuestos": {
+ "Impuestos": {}
+ }
+ },
+ "Pasivo a Largo Plazo": {
+ "Provisi\u00f3n para Indemnizaciones": {
+ "Provisi\u00f3n para Indemnizaciones": {}
+ }
+ }
+ },
+ "Patrimonio": {
+ "Patrimonio de los Accionistas": {
+ "Patrimonio de los Accionistas": {
+ "Capital Autorizado, Suscr\u00edto y Pagado": {},
+ "Perdidas y Ganancias": {},
+ "Reservas": {}
+ }
+ }
+ }
+ },
+ "Estado de Resultados": {
+ "Egresos": {
+ "Costos": {
+ "Costos de Ventas": {
+ "Costos de Ventas": {}
+ }
+ }
+ },
+ "Gastos": {
+ "Gastos de Operaci\u00f3n": {
+ "Gastos de Administraci\u00f3n": {
+ "Gastos de Administraci\u00f3n": {}
+ },
+ "Otros Gastos de Operaci\u00f3n": {
+ "Otros Gastos de Operaci\u00f3n": {}
+ }
+ },
+ "Gastos de Ventas": {
+ "Gastos de Ventas": {
+ "Gastos de Ventas": {}
+ }
+ },
+ "Gastos no Deducibles": {
+ "Gastos no Deducibles": {
+ "Gastos no Deducibles": {}
+ }
+ }
+ },
+ "Ingresos": {
+ "Otros Ingresos": {
+ "Otros Ingresos": {
+ "Otros Ingresos": {}
+ }
+ },
+ "Ventas": {
+ "Ventas Netas": {
+ "Descuentos Sobre Ventas": {},
+ "Ventas": {}
+ }
+ }
+ },
+ "Otros Gastos y Productos Financieros": {
+ "Otros Gastos y Productos Financieros": {
+ "Otros Gastos y Productos Financieros": {
+ "Intereses": {},
+ "Otros Gastos Financieros": {}
+ }
+ }
+ }
+ },
+ "name": "Plan contable de Honduras (sencillo)"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/hr_l10n_hr_chart_template_rrif.json b/erpnext/accounts/doctype/account/chart_of_accounts/hr_l10n_hr_chart_template_rrif.json
new file mode 100644
index 0000000..d595b1d
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/hr_l10n_hr_chart_template_rrif.json
@@ -0,0 +1,2874 @@
+{
+ "country_code": "hr",
+ "name": "RRIF-ov ra\u010dunski plan za poduzetnike",
+ "tree": {
+ "FINANCIJSKI REZULTAT POSLOVANJA": {
+ "DOBITAK ILI GUBITAK RAZDOBLJA": {
+ "Dobitak ili gubitak razdoblja": {
+ "Dobitak razdoblja (poslije poreza)": {},
+ "Gubitak razdoblja": {}
+ },
+ "Dobitak prije oporezivanja": {
+ "Dobitak prije oporezivanja-a1": {}
+ },
+ "Gubitak prije oporezivanja": {
+ "Gubitak prije oporezivanja-a1": {}
+ },
+ "Porez na dobitak (gubitak)": {
+ "Porez na dobitak (gubitak)-a1": {}
+ }
+ },
+ "DOBITAK ILI GUBITAK RAZDOBLJA KOJI PRIPADA DRUGIMA": {
+ "Dobitak pripisan imateljima kapitala matice": {
+ "Dobitak pripisan imateljima kapitala matice-a1": {}
+ },
+ "Dobitak pripisan manjinskom interesu": {
+ "Dobitak pripisan manjinskom interesu-a1": {}
+ },
+ "Gubitak koji tereti imatelje kapitala matice": {
+ "Gubitak koji tereti imatelje kapitala matice-a1": {}
+ },
+ "Gubitak koji tereti manjinski interes": {
+ "Gubitak koji tereti manjinski interes-a1": {}
+ }
+ }
+ },
+ "KAPITAL I PRI\u010cUVE TE IZVANBILAN\u010cNI ZAPISI": {
+ "DOBITAK ILI GUBITAK POSLOVNE GODINE": {
+ "Dobitak poslovne godine": {
+ "Dobitak - dividenda financijske godine (analitika prema \u010dlanovima dru\u0161tva - dioni\u010darima)": {},
+ "Dobitak financijske godine (neraspore\u0111en)": {},
+ "Dobitak iz privremenih razlika (odgo\u0111eni porezi)": {},
+ "Dobitak koji se privremeno ne ispla\u0107uje po prijedlogu uprave i N.O.": {},
+ "Dobitak za isplate i izuzimanja u tijeku godine (analitika po \u010dlanovima)": {},
+ "Dobitak za manjinske \u010dlanove dru\u0161tva": {},
+ "Dobitak za nagrade zaposlenicima": {},
+ "Dobitak za tajnog \u010dlana dru\u0161tva": {}
+ },
+ "Gubitak poslovne godine (analitika po \u010dlanovima)": {
+ "Gubitak iz privremenih razlika": {},
+ "Gubitak koji se pokriva": {},
+ "Nepokriveni gubitak": {}
+ }
+ },
+ "IZVANBILAN\u010cNI ZAPISI": {
+ "Imovina - materijalna u optjecaju": {
+ "Ambala\u017ea na kori\u0161tenju (tu\u0111a)": {},
+ "Materijal i roba u doradi (tu\u0111a)": {},
+ "Materijali za doradne - lohn-poslove": {},
+ "Pozajmica strojeva i alata": {},
+ "Primljena roba u komisiju i konsignaciju (tu\u0111a)": {},
+ "Roba u izvozu": {},
+ "Roba u skladi\u0161tu (tu\u0111a)": {},
+ "Vlasni\u0161tvo orta\u010dke zajednice": {},
+ "Za\u0161titna odje\u0107a i obu\u0107a na kori\u0161tenju": {},
+ "Zgrade i zemlji\u0161ta u zakupu": {}
+ },
+ "Izvori materijalne imovine": {
+ "Obveze prema vlasnicima robe u komisiji i konsignaciji (tu\u0111a sredstva)": {},
+ "Obveze za materijale u doradi - lohnu": {},
+ "Obveze za robu u izvozu (tu\u0111a roba)": {},
+ "Ortaci - vlasni\u0161tvo orta\u010dke zajednice": {},
+ "Skladi\u0161te za\u0161titne odje\u0107e i obu\u0107e": {},
+ "Vlasnici ambala\u017ee u kori\u0161tenju": {},
+ "Vlasnici materijala i robe u doradi": {},
+ "Vlasnici pozajmljenih strojeva i alata": {},
+ "Vlasnici robe u na\u0161im skladi\u0161tima": {},
+ "Vlasnici zemlji\u0161ta i zgrada u zakupu": {}
+ },
+ "Izvori prava": {
+ "Du\u017enici po hipoteci": {},
+ "Izvor prava na kori\u0161tenje": {},
+ "Izvori prava loro-akreditiva (doma\u0107i partneri)": {},
+ "Izvori prava loro-akreditiva (inozemni partneri)": {},
+ "Krediti odobreni": {},
+ "Obveze zastupnika iz prodaje prema nalogodavcu": {},
+ "Ratne reparacije i nadoknade \u0161teta": {},
+ "Ulaga\u010di u materijalna prava": {}
+ },
+ "Obra\u010dun dobitka investicijskog pothvata": {
+ "Dobitak": {},
+ "Investicija - ulaganje - rashodi": {},
+ "Porezi i druga davanja": {},
+ "Prihod - priljev": {},
+ "Tro\u0161ak kamata budu\u0107eg razdoblja": {},
+ "\u010cisti dobitak": {}
+ },
+ "Obveze s osnove investicijskog pothvata": {
+ "Izvori prihoda - priljeva": {},
+ "Obveze iz planiranog \u010distog dobitka": {},
+ "Obveze prema ulaga\u010dima": {},
+ "Obveze za porez i druga javna davanja": {},
+ "Ukalkulirani - planirani dobitak": {}
+ },
+ "Obveze za izdane vrijednosnice u manipulaciji": {
+ "Kamate sadr\u017eane u vrijednosnicama ili obra\u010dunima": {},
+ "Obveznice i druge vrijednosnice": {},
+ "Prodajna mjesta za izdane obveznice": {},
+ "Vrijednosni papiri (obveznice, dionice)": {},
+ "Vrijednost zalihe blokova ulaznica": {}
+ },
+ "Obveze za vrijednosne papire koji nisu stavljeni u optjecaj": {
+ "Jamstva od du\u017enika kao instrument pla\u0107anja": {},
+ "Obveze za izdane mjenice": {},
+ "Obveze za izdane zadu\u017enice": {},
+ "Obveze za kori\u0161tene garancije u tijeku": {},
+ "Obveze za primljene zadu\u017enice": {},
+ "Obveze za \u010dekove i mjenice za osiguranje otplate anuiteta za robne i financijske kredite": {},
+ "Ostali vrijednosni papiri koji nisu stavljeni u optjecaj": {}
+ },
+ "Prava": {
+ "Hipoteka na tu\u0111oj imovini": {},
+ "Krediti ugovoreni": {},
+ "Materijalna prava": {},
+ "Prava na kori\u0161tenja": {},
+ "Prava na ratne reparacije i \u0161tete od oduzete imovine": {},
+ "Prava po loro akreditivima (doma\u0107i partneri)": {},
+ "Prava po loro akreditivima (inozemni partneri)": {}
+ },
+ "Vrijednosni papiri": {
+ "Izdane mjenice": {},
+ "Izdane zadu\u017enice": {},
+ "Kori\u0161tene garancije u tijeku": {},
+ "Ostali vrijednosni papiri koji nisu stavljeni u optjecaj": {},
+ "Primljena jamstva vjerovnika kao instrumenata pla\u0107anja": {},
+ "Primljene zadu\u017enice": {},
+ "Primljeni \u010dekovi, mjenice za osiguranje otplate anuiteta za dobivene robne i financijske kredite": {},
+ "Tra\u017ebine od kupaca iz zastupni\u010dke prodaje": {}
+ },
+ "Vrijednosnice u manipulaciji": {
+ "Blokovi ulaznica": {},
+ "Obveznice i druge vrijednosti na skladi\u0161tu (blagajni)": {},
+ "Prodajna mjesta za izdane obveznice": {},
+ "Vrijednosni papiri na \u010duvanju (obveznice, dionice)": {}
+ }
+ },
+ "KAPITALNE PRI\u010cUVE": {
+ "Kapital iz ulaganja obrtnika dobita\u0161a": {
+ "Kapital iz ulaganja obrtnika dobita\u0161a-a1": {}
+ },
+ "Kapitalne pri\u010duve iz dodatnih uplata radi stjecanja posebnih prava u dru\u0161tvu(ili zamjenjivih obveznica)": {
+ "Kapitalne pri\u010duve iz dodatnih uplata radi stjecanja posebnih prava u dru\u0161tvu(ili zamjenjivih obveznica)-a1": {}
+ },
+ "Kapitalne pri\u010duve iz drugih izvora": {
+ "Kapitalne pri\u010duve iz drugih izvora-a1": {}
+ },
+ "Kapitalne pri\u010duve iz ostatka pri smanjenju temeljnog kapitala": {
+ "Kapitalne pri\u010duve iz ostatka pri smanjenju temeljnog kapitala-a1": {}
+ },
+ "Kapitalne pri\u010duve iz ulaganja tajnog \u010dlana dru\u0161tva (\u010dl. 148. ZTD-a)": {
+ "Kapitalne pri\u010duve iz ulaganja tajnog \u010dlana dru\u0161tva (\u010dl. 148. ZTD-a)-a1": {}
+ },
+ "Kapitalne pri\u010duve iz uplata dodatnih \u010dinidbi": {
+ "Kapitalne pri\u010duve iz uplata dodatnih \u010dinidbi-a1": {}
+ },
+ "Kapitalni dobitak iz prodaje vlastitih udjela - dionica": {
+ "Kapitalni dobitak iz prodaje vlastitih udjela - dionica-a1": {}
+ },
+ "Kapitalni dobitak na prodane emitirane dionice": {
+ "Kapitalni dobitak na prodane emitirane dionice-a1": {}
+ },
+ "Upla\u0107eni udjeli - dionice iznad svote temeljnog kapitala": {
+ "Upla\u0107eni udjeli - dionice iznad svote temeljnog kapitala-a1": {}
+ }
+ },
+ "MANJINSKI INTERES": {
+ "Manjinski interes": {
+ "Kapital manjinskog dru\u0161tva (privremeno u postupku konsolidacije kao dio koji nije pod kontrolom matice)": {}
+ }
+ },
+ "PRI\u010cUVE IZ DOBITKA": {
+ "Ostale pri\u010duve": {
+ "Pri\u010duve za nagrade i sl.": {},
+ "Pri\u010duve za nerealizirane dobitke iz udjela": {},
+ "Pri\u010duve za pokri\u0107e gubitka u poslovanju": {},
+ "Slobodne pri\u010duve iz neraspore\u0111enog dobitka": {}
+ },
+ "Pri\u010duve za vlastite dionice i udjele (\u010dl. 233. i 406.a ZTD-a)": {
+ "Pri\u010duve za opcijske dionice za zaposlenike": {},
+ "Pri\u010duve za otkup dionica da bi se sprije\u010dila \u0161teta i dr.": {},
+ "Pri\u010duve za otkupljene dionice radi obe\u0161te\u0107enja dioni\u010dara": {},
+ "Pri\u010duve za vlastite (trezorske) dionice i udjele": {}
+ },
+ "Statutarne pri\u010duve": {
+ "Pri\u010duve radi odr\u017eavanja boniteta strukture izvora financiranja": {},
+ "Pri\u010duve za odr\u017eavanje financijske stabilnosti dru\u0161tva, za razvojne aktivnosti i sl.": {},
+ "Pri\u010duve za restrukturiranje": {}
+ },
+ "Vlastite dionice i udjeli (odbitna- dugovna stavka)": {
+ "Otkupljene vlastite dionice": {},
+ "Otkupljeni vlastiti udjeli": {},
+ "Vlastite dionice za opcijsku namjenu": {}
+ },
+ "Zakonske pri\u010duve (u d.d.)": {
+ "Pri\u010duve prema ZTD": {},
+ "Pri\u010duve za pokri\u0107e gubitka": {},
+ "Pri\u010duve za pove\u0107anje temeljnog kapitala": {}
+ }
+ },
+ "REVALORIZACIJSKE PRI\u010cUVE": {
+ "Dobitci/gubitci iz za\u0161tite nov\u010danog toka do reklasifikacije (MRS 1. t. 95. i MRS 39. t. 100.)": {
+ "Dobitci/gubitci iz za\u0161tite nov\u010danog toka do reklasifikacije (MRS 1. t. 95. i MRS 39. t. 100.)-a1": {}
+ },
+ "Dobitci/gubitci od udjela u kapitalu do prestanka priznavanja (MRS 1. t. 95. i MRS 39. 55.b)": {
+ "Dobitci/gubitci od udjela u kapitalu do prestanka priznavanja (MRS 1. t. 95. i MRS 39. 55.b)-a1": {}
+ },
+ "Ostali akumulirani sveobuhvatni dobitci/gubitci - pri\u010duve (MRS 1. t. 96.)": {
+ "Ostali akumulirani sveobuhvatni dobitci/gubitci - pri\u010duve (MRS 1. t. 96.)-a1": {}
+ },
+ "Pri\u010duve iz te\u010dajnih razlika od ulaganja u inozemno poslovanje (MRS 21. t. 39.)": {
+ "Pri\u010duve iz te\u010dajnih razlika od ulaganja u inozemno poslovanje (MRS 21. t. 39.)-a1": {}
+ },
+ "Revalorizacijske pri\u010duve": {
+ "Ostale revalorizacijske pri\u010duve": {},
+ "Pri\u010duve iz revalorizacije financijske imovine": {},
+ "Revalorizacijske pri\u010duve iz procjene dug. nemat. i mat. imovine (HSFIt.6.36.iMRS16,t.39.iMRS38,t.85)": {}
+ },
+ "Revalorizacijske pri\u010duve ranijih godina": {
+ "Revalorizacijske pri\u010duve iz razdoblja od 2001. do 2004.": {},
+ "Revalorizacijske pri\u010duve nastale do kraja 2000.": {}
+ }
+ },
+ "TEMELJNI - (UPISANI) KAPITAL": {
+ "Dr\u017eavni kapital u udjelima": {
+ "Dr\u017eavni kapital u udjelima-a1": {}
+ },
+ "Kapital (ulozi) komanditora komanditnog dru\u0161tva": {
+ "Kapital (ulozi) komanditora komanditnog dru\u0161tva-a1": {}
+ },
+ "Kapital (ulozi) \u010dlanova javnog trgova\u010dkog dru\u0161tva": {
+ "Kapital (ulozi) \u010dlanova javnog trgova\u010dkog dru\u0161tva-a1": {}
+ },
+ "Kapital \u010dlanova zadruge": {
+ "Kapital \u010dlanova zadruge-a1": {}
+ },
+ "Upisani kapital koji nije pla\u0107en": {
+ "Upisani temeljni kapital koji je pozvan za uplatu (analitika po upisnicima)": {}
+ },
+ "Upisani temeljni kapital koji je pla\u0107en": {
+ "Temeljni dioni\u010dki kapital (obi\u010dne dionice)": {},
+ "Temeljni dioni\u010dki kapital (povla\u0161tene dionice)": {},
+ "Upisani temeljni kapital \u010dlanova d.o.o. (analitika po \u010dlanovima)": {}
+ },
+ "Upisani temeljni kapital manjinskih \u010dlanova": {
+ "Upisani temeljni kapital manjinskih \u010dlanova-a1": {}
+ }
+ },
+ "ZADR\u017dANI DOBITAK ILI PRENESENI GUBITAK": {
+ "Preneseni gubitak (kumuliran u prethodnim godinama - analitika po \u010dlanovima)": {
+ "Gubitak (dio) koji je iznad kapitala": {},
+ "Preneseni gubitak (iz godine 200_.)": {},
+ "Preneseni gubitak (iz godine 201_.)": {}
+ },
+ "Zadr\u017eani dobitak (iz prethodnih godina)": {
+ "Zadr\u017eani dobitak iz 2001. do 2004.": {
+ "Neraspore\u0111eni zadr\u017eani dobitak": {},
+ "Zadr\u017eani dobitak - neispl. dividende": {},
+ "Zadr\u017eani dobitak izuzet od isplate (npr. za investicije u imovinu)": {},
+ "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)": {}
+ },
+ "Zadr\u017eani dobitak iz negativnog goodwilla": {},
+ "Zadr\u017eani dobitak oblikovan iz realizirane rev. pri\u010duve": {},
+ "Zadr\u017eani dobitak od 2005. i poslije": {
+ "Neraspore\u0111eni zadr\u017eani dobitak": {},
+ "Zadr\u017eani dobitak - neispl. dividenda": {},
+ "Zadr\u017eani dobitak izuzet od isplate (npr. za investicije u imovinu)": {},
+ "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)": {}
+ },
+ "Zadr\u017eani dobitak po prijedlogu uprave i N.O.": {},
+ "Zadr\u017eani dobitci ostvareni do kraja 2000.": {
+ "Zadr\u017eani dobitak - neispla\u0107ena dividenda": {},
+ "Zadr\u017eani dobitak koji se izuzima od isplate (npr. za investicije u imovinu)": {},
+ "Zadr\u017eani dobitak koji \u010deka raspored": {},
+ "Zadr\u017eani dobitak tajnog \u010dlana dru\u0161tva": {},
+ "Zadr\u017eani dobitak za manjinske \u010dlanove dru\u0161tva": {},
+ "Zadr\u017eani dobitak za privatne tro\u0161kove \u010dlanova dru\u0161tva": {},
+ "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)": {}
+ }
+ }
+ }
+ },
+ "KRATKORO\u010cNE I DUGORO\u010cNE OBVEZE, DUGORO\u010cNA REZERVIRANJA, ODGO\u0110ENA PLA\u0106ANJA I PRIHODI BUDU\u0106EG RAZDOBLJA": {
+ "DUGORO\u010cNA REZERVIRANJA ZA RIZIKE I TRO\u0160KOVE": {
+ "Druga rezerviranja": {
+ "Dugor. rezerv. za obnovu prirodnog bogatstva-dug. rezer. za neiskor. g.o.(MRS19.t14.,HSFI13) -vidi 298": {},
+ "Dugoro\u010dna rezerviranja za gubitke po zapo\u010detim sudskim sporovima": {},
+ "Dugoro\u010dna rezerviranja za tro\u0161kove izdanih jamstava za prodana dobra": {},
+ "Dugoro\u010dno rezerviranje za restrukturiranje (MRS 37 i HSFI t. 16.22.)": {},
+ "Ostala dugoro\u010dna rezerviranja za rizike i dr.": {},
+ "Rezerviranje za ugovore s pote\u0161ko\u0107ama (MRS 37, t. 66. i HSFI t. 16.21.)": {}
+ },
+ "Rezerviranja za otpremnine i mirovine": {
+ "Rezerviranja za mirovine": {},
+ "Rezerviranja za otpremnine": {}
+ },
+ "Rezerviranja za porezne obveze": {
+ "Dugor. rezerv. za odg. pla\u0107. poreza i dopr.": {}
+ }
+ },
+ "DUGORO\u010cNE OBVEZE (za du\u017ee od jedne godine)": {
+ "Dugoro\u010dne obveze iz financijskog lizinga": {
+ "Financijski najam vozila, brodova i dr.": {},
+ "Povratni financijski najam (npr. nekretnina brodova, tramvaja, vlakova i dr.)": {}
+ },
+ "Obveze po vrijednosnim papirima (dugoro\u010dnim)": {
+ "Diskont na vrijednosne papire (kao razlika do nominalne vrijednosti)": {},
+ "Obveze po ostalim dugoro\u010d. vrijednos. papirima": {},
+ "Obveze za dugoro\u010dne komercijalne vrijednosne papire": {},
+ "Obveze za dugoro\u010dne mjenice": {},
+ "Obveze za izdane dugoro\u010dne obveznice": {},
+ "Obveze za kamate iz obveznica": {}
+ },
+ "Obveze prema Dr\u017eavi (realizirana jamstva, krediti)": {
+ "Obveze prema Dr\u017eavi (realizirana jamstva, krediti)-a1": {}
+ },
+ "Obveze prema bankama i dr. financijskim institucijama": {
+ "Dugoro\u010dne obveze za kamate": {},
+ "Dugoro\u010dni financijski krediti banaka (analitika po bankama, pa po sklopljenim ugovorima o kreditu)": {},
+ "Dugoro\u010dni krediti od inozemnih banaka i drugih inozemnih kreditnih institucija": {},
+ "Dugoro\u010dni krediti od osiguravaju\u0107ih dru\u0161tava (analitika po dru\u0161tvima, pa po sklopljenim ugovorima)": {},
+ "Dugoro\u010dni krediti od ostalih doma\u0107ih kreditnih institucija (fonda, i dr.)": {}
+ },
+ "Obveze prema dobavlja\u010dima (neispla\u0107ene dugoro\u010dne obveze prema vjerovnicima s osnove poslovanja)": {
+ "Obveze prema dobavlja\u010dima iz inozemstva (dugoro\u010dne)": {},
+ "Obveze prema dobavlja\u010dima s rokom pla\u0107anja duljim od godine dana (npr. kod izgradnje)": {},
+ "Obveze prema dobavlja\u010dima za zadr\u017eani dio iz jamstva": {},
+ "Obveze prema vjerovnicima iz ostalih poslovnih aktivnosti": {}
+ },
+ "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)": {
+ "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1": {}
+ },
+ "Obveze prema povezanim poduzetnicima": {
+ "Obveze za kori\u0161tenje zajmova": {},
+ "Obveze za primljena dobra i usluge": {}
+ },
+ "Obveze za predujmove": {
+ "Obveze za dugoro\u010dne predujmove (avanse) za izgradnju objekata i postrojenja (bez PDV-a)": {},
+ "Obveze za dugoro\u010dne predujmove za isporuke zaliha": {},
+ "Ostale dugoro\u010dne obveze za predujmove": {}
+ },
+ "Obveze za zajmove, depozite i sl.": {
+ "Obveze s osnove jamstva (realiziranih)": {},
+ "Obveze za depozite": {},
+ "Obveze za dugoro\u010dne financijske zajmove": {},
+ "Obveze za dugoro\u010dne hipotekarne zajmove": {},
+ "Obveze za dugoro\u010dne zajmove iz inozemstva": {},
+ "Obveze za dugoro\u010dne zajmove prema gra\u0111anima": {},
+ "Obveze za dugoro\u010dne zajmove \u010dlanovima dru\u0161tva": {},
+ "Obveze za kapare": {},
+ "Ostale obveze za dugoro\u010dne zajmove": {}
+ },
+ "Ostale dugoro\u010dne obveze": {
+ "Dugoro\u010dne obveze za porez": {},
+ "Dugoro\u010dne obveze za socijalno osiguranje": {},
+ "Obveze prema zakladama, komorama i sl.": {},
+ "Obveze za dugoro\u010dne jam\u010devine": {},
+ "Ostale dugoro\u010dne obveze": {}
+ }
+ },
+ "KRATKORO\u010cNE FINANCIJSKE OBVEZE": {
+ "Obveze iz eskontnih poslova": {
+ "Obveze iz otkupa tra\u017ebina": {},
+ "Obveze s temelja eskontiranih mjenica": {},
+ "Ostale obveze iz eskonta vrijednosnih papira": {}
+ },
+ "Obveze po izdanim vrijednosnim papirima": {
+ "Obveze po izdanim komercijalnim zapisima": {},
+ "Obveze po izdanim obveznicama": {},
+ "Obveze po izdanim zadu\u017enicama": {},
+ "Obveze po ostalim kratkoro\u010dnim vrijednosnim papirima": {},
+ "Obveze za kamate sadr\u017eane u vrijed. papirima": {}
+ },
+ "Obveze prema bankama i drugim financijskim institucijama": {
+ "Obveze po ispla\u0107enom akreditivu": {},
+ "Obveze prema bankama po napla\u0107enim garancijama": {},
+ "Obveze prema kreditnim institucijama i bankama u inozemstvu": {},
+ "Obveze prema ostalim kreditnim institucijama (\u0161tedionicama, mirovinskom fondu i dr.)": {},
+ "Obveze za kamate prema bankama": {},
+ "Obveze za kamate prema financ. institucijama": {},
+ "Obveze za kratkoro\u010dne kredite u banci (analitika po bankama a unutar banke po ugovorima o kreditu)": {},
+ "Obveze za kratkoro\u010dne kredite u osiguravaju\u0107im dru\u0161tvima (analitika po dru\u0161tvima i kreditima)": {},
+ "Obveze za prekora\u010denje na ra\u010dunu (okvirni kredit)": {},
+ "Ostale obveze prema kreditnim institucijama": {}
+ },
+ "Obveze prema izdavateljima kreditnih kartica (analitika prema karti\u010darima)": {
+ "Obveze prema izdavateljima kreditnih kartica (analitika prema karti\u010darima)-a1": {}
+ },
+ "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)": {
+ "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1": {}
+ },
+ "Obveze s osnove dugotrajne imovine namijenjene prodaji (analitika prema izvorima)": {
+ "Obveze s osnove dugotrajne imovine namijenjene prodaji (analitika prema izvorima)-a1": {}
+ },
+ "Obveze s osnove zajmova, depozita i sl.": {
+ "Obveze po kontokorentnom ra\u010dunu": {},
+ "Obveze za depozite, jam\u010devine i kapare": {},
+ "Obveze za dio dospjelih dugoro\u010dnih zajmova koji se trebaju platiti u roku 12 mj.": {},
+ "Obveze za financijske zajmove od dru\u0161tava": {},
+ "Obveze za kaucije": {},
+ "Obveze za kratkoro\u010dne zajmove iz inozemstva": {},
+ "Obveze za zajmove od ustanova, zadruga i sl.": {},
+ "Obveze za zajmove prema gra\u0111anima": {},
+ "Obveze za zajmove \u010dlanova dru\u0161tva": {},
+ "Ostali kratkoro\u010dni zajmovi i sl.": {}
+ },
+ "Obveze za izdane mjenice": {
+ "Obveze za dane mjenice": {},
+ "Obveze za dane mjeni\u010dne akcepte": {}
+ },
+ "Obveze za izdane \u010dekove": {
+ "Obveze za izdane \u010dekove-a1": {}
+ }
+ },
+ "KRATKORO\u010cNE OBVEZE PREMA POVEZANIM PODUZETNICIMA I S OSNOVE UDJELA U REZULTATU (do jedne godine)": {
+ "Obveze prema povezanim poduzetnicima": {
+ "Obveze prema osnovanim ustanovama, zadrugama i sl.": {},
+ "Obveze prema podru\u017enicama": {},
+ "Obveze prema povezanim dru\u0161tvima za zalihe (poluproizvoda, robe i sl.)": {},
+ "Obveze za kamate prema povezanim dru\u0161tvima": {},
+ "Obveze za predujmove od povezanih dru\u0161tvima": {},
+ "Obveze za raspore\u0111eni dobitak iz poslovanja prema povezanim dru\u0161tvima": {},
+ "Obveze za zajmove prema povezanim dru\u0161tvima": {},
+ "Ostale kratkoro\u010dne obveze prema povezanim dru\u0161tvima": {}
+ },
+ "Obveze s osnove udjela u rezultatu": {
+ "Obveze iz dobitka prema tajnim \u010dlanovima": {},
+ "Obveze prema zadrugarima iz rezultata": {},
+ "Obveze s osnove udjela u dobitku (analitika prema \u010dlanovima)": {},
+ "Obveze za dividende dioni\u010darima": {},
+ "Obveze za sudjeluju\u0107e dobitke u rezultatu iz zajedni\u010dkog pothvata": {},
+ "Ostale obveze s osnove udjela u dobitku": {}
+ }
+ },
+ "KRATKORO\u010cNE OBVEZE ZA POREZE, DOPRINOSE I SLI\u010cNA DAVANJA": {
+ "Obveze za carinu i carinske pristojbe": {
+ "Obveze za carinske pristojbe i takse": {},
+ "Obveze za carinu": {},
+ "Obveze za carinu prema mjernoj jedinici (prelevmani)": {},
+ "Ostale obveze prema carini (za PDV i dr.)": {}
+ },
+ "Obveze za doprinose za osiguranja": {
+ "Doprinos HZZO-u na slu\u017ebena putovanja u inozemstvo": {},
+ "Doprinos za MO iz pla\u0107a (I. stup)": {},
+ "Doprinos za MO iz pla\u0107a (II. stup - analitika prema fondovima)": {},
+ "Doprinos za MO za beneficirani sta\u017e (I. i II. stup)": {},
+ "Doprinos za zapo\u0161ljavanje na pla\u0107u": {},
+ "Doprinos za zdravstveno osiguranje na pla\u0107e": {},
+ "Doprinosi za osiguranja na druge dohotke": {
+ "Doprinos za MO I. stup": {},
+ "Doprinos za MO II. stup": {},
+ "Doprinos za zdravstveno osiguranje na honorar": {}
+ },
+ "Obveze za ostale nespomenute doprinose koji se pla\u0107aju na dohotke": {},
+ "Poseban doprinos za zdravstveno osiguranje na pla\u0107e za ozljede na radu i prof. bolesti": {}
+ },
+ "Obveze za porez i prirez na dohodak": {
+ "Obveze za porez i prirez iz stipendija i nagrada u\u010denika na praksi": {},
+ "Obveze za porez i prirez na drugi dohodak (autorski honorari, ug. o djelu, doh. \u010dlanova nadz.i dr.)": {},
+ "Obveze za porez i prirez za ostale dohotke": {},
+ "Obveze za porez na dohodak iz pla\u0107a i primitaka izjedna\u010denih s pla\u0107om": {},
+ "Obveze za prirez iz pla\u0107a i primitaka izjedna\u010denih s pla\u0107ama": {}
+ },
+ "Obveze za porez na dobitak, dohodak od kapitala i porez po odbitku": {
+ "Obveza za PD po rje\u0161enju poreznog nadzora": {},
+ "Obveze za porez na dobitak": {},
+ "Obveze za porez na dohotke od kapitala": {
+ "Porez na dohodak od kapitala na isplate dobitka i dividendi (iz 2001. do 2004. = 12% + prirez)": {},
+ "Porez na dohodak od kapitala na izuzimanja ili privatni \u017eivot \u010dlanova dru\u0161tva i dioni\u010dara (40%+prirez)": {},
+ "Porez na dohodak od kapitala na kamate (na zajmove fizi\u010dkih osoba = 40% + prirez)": {},
+ "Porez na dohodak od kapitala s osnove opcijskih dionica (25% + prirez)": {}
+ },
+ "Obveze za porez po odbitku (-15% -\u010dl.31.Zakona o porezu na dobit -na ino usluge intelek. vlas. i dr.)": {}
+ },
+ "Obveze za porez na dodanu vrijednost": {
+ "Obra\u010dunana a nedospjela obveza za PDV": {},
+ "Obveza za PDV koje se ne izvje\u0161tavaju u obrascu PDV": {
+ "Obveza za PDV na inozemne usluge": {},
+ "Obveza za PDV po Rje\u0161enju PU": {}
+ },
+ "Obveza za PDV po isporukama": {
+ "Obveza za PDV - 10%": {},
+ "Obveza za PDV - 22%": {},
+ "Obveza za PDV - 23%": {},
+ "Obveza za PDV - 25%": {}
+ },
+ "Obveza za PDV po kona\u010dnom obra\u010dunu": {},
+ "Obveza za PDV po nezara\u010dunanim isporukama": {
+ "Obveza za PDV po nezara\u010dunanim isporukama - 10%": {},
+ "Obveza za PDV po nezara\u010dunanim isporukama - 22%": {},
+ "Obveza za PDV po nezara\u010dunanim isporukama - 23%": {},
+ "Obveza za PDV po nezara\u010dunanim isporukama - 25%": {}
+ },
+ "Obveza za PDV-a prema ra\u010dunu za predujam": {
+ "Obveza za PDV za predujam - 10%": {},
+ "Obveza za PDV za predujam - 22%": {},
+ "Obveza za PDV za predujam - 23%": {},
+ "Obveza za PDV za predujam - 25%": {}
+ },
+ "Obveza za razliku poreza i pretporeza u obra\u010dunskom razdoblju": {},
+ "Obveze za PDV s osnove vlastite potro\u0161nje - 23% (za proizv. za reprez. te za o.auto. nab. do 2010.)": {},
+ "Obveze za ispravljeni PDV zbog prenamjene dobara": {
+ "Obveza za PDV zbog promjene postotka priznavanja PDV-a": {}
+ },
+ "Povrat PDV-a iz putni\u010dkog prometa": {}
+ },
+ "Obveze za posebne poreze (tro\u0161arine - akcize) i dr. poreze dr\u017eavi": {
+ "Obveza za 5% poreza na promet nekretnina": {},
+ "Obveza za posebni porez na alkohol": {},
+ "Obveza za posebni porez na bezalkoholna pi\u0107a": {},
+ "Obveza za posebni porez na kavu": {},
+ "Obveza za posebni porez na naftne derivate": {
+ "Obveze za naknade za Hrvatske autoceste": {},
+ "Obveze za naknade za Hrvatske ceste": {}
+ },
+ "Obveza za posebni porez na pivo": {},
+ "Obveza za posebni porez pri uvozu automobila, plovila i zrakoplova": {},
+ "Obveze za 5% poreza na promet mot. vozila i plovila": {},
+ "Obveze za posebni porez na duhanske proizvode": {},
+ "Obveze za posebni porez na luksuzne proizvode": {}
+ },
+ "Obveze za \u010dlanarinu komori": {
+ "Obveza za HGK za javnu funkciju": {},
+ "Obveza za HGK za pau\u0161alnu naknadu": {},
+ "Obveza za \u010dlanarinu Obrtni\u010dkoj komori": {},
+ "Obveze za pau\u0161al HOK-u": {},
+ "Obveze za \u010dlanarinu granskoj ili strukovnoj komori": {}
+ },
+ "Obveze za \u010dlanarinu turist. zajednicama": {
+ "Obveze za \u010dlanarinu turist. zajednicama-a1": {}
+ },
+ "Obveze za \u017eupanijske (gradske) i op\u0107inske poreze": {
+ "Obveza za porez na potro\u0161nju alkoholnih i bezalkoholnih pi\u0107a i piva u ugostiteljstvu": {},
+ "Obveze za imovinski porez na ku\u0107e za odmor i porez na kori\u0161tenje javnih povr\u0161ina": {},
+ "Obveze za imovinski porez na motorna vozila i plovne objekte": {},
+ "Obveze za ostale poreze \u017eupaniji, gradu ili op\u0107ini": {},
+ "Obveze za porez na istaknutu reklamu": {},
+ "Obveze za porez na nasljedstva i darove": {},
+ "Obveze za porez na tvrtku ili naziv": {},
+ "Obveze za porez na zabavne i \u0161portske priredbe": {}
+ },
+ "Ostale obveze javnih davanja": {
+ "Obveze prema lokalnoj samoupravi za financiranje komunalne izgradnje (Zakon o komunalnom gospodarstvu)": {},
+ "Obveze za boravi\u0161nu pristojbu": {},
+ "Obveze za koncesije": {},
+ "Obveze za nadoknadu za \u0161ume": {},
+ "Obveze za naknade za ambala\u017eu": {},
+ "Obveze za naknade za iskori\u0161tav. mineral. sirovina": {},
+ "Obveze za spomeni\u010dku rentu": {},
+ "Obveze za zakonske kazne": {},
+ "Ostale obveze za ostala javna davanja": {}
+ }
+ },
+ "OBVEZE PREMA DOBAVLJA\u010cIMA, ZA PREDUJMOVE I OSTALE OBVEZE": {
+ "Dobavlja\u010di fizi\u010dke osobe": {
+ "Dobavlja\u010di fizi\u010dke osobe (za isporu\u010dene osnovne proizvode poljodjelstva, ribarstva i \u0161umarstva)": {},
+ "Dobavlja\u010di kooperanti - fizi\u010dke osobe": {},
+ "Dobavlja\u010di za isporu\u010denu osobnu imovinu": {},
+ "Dobavlja\u010di, obrtnici i slobodna zanimanja": {},
+ "Obveze prema studentima i u\u010denicima za rad preko studentskog servisa": {},
+ "Obveze s osnove autorskih prava, inovacija, patenata i sl.": {},
+ "Obveze s osnove ugovora o djelu i akviziterstva": {},
+ "Ostali dobavlja\u010di - fizi\u010dke osobe": {}
+ },
+ "Dobavlja\u010di iz inozemstva (analitika prema dobavlja\u010dima)": {
+ "Dobavlja\u010di dobara iz inozemstva": {},
+ "Dobavlja\u010di prava intelektualnog vlasni\u0161tva, istra\u017eivanja tr\u017ei\u0161ta i dr.": {},
+ "Dobavlja\u010di prava na fran\u0161izu, uporabu imena i sl.": {},
+ "Dobavlja\u010di usluga iz inozemstva": {}
+ },
+ "Dobavlja\u010di komunalnih usluga": {
+ "Obveze za energetske isporuke": {},
+ "Obveze za ostale komunalne usluge": {},
+ "Obveze za usluge odvodnje i odvoza sme\u0107a": {}
+ },
+ "Obveze prema dobavlja\u010dima u zemlji (analitika prema dobavlja\u010dima)": {
+ "Dobavlja\u010di dobara": {},
+ "Dobavlja\u010di iz operativnog lizinga (za najmove)": {},
+ "Dobavlja\u010di iz orta\u010dkog ugovora": {},
+ "Dobavlja\u010di nematerijalne imovine": {},
+ "Dobavlja\u010di opreme, postrojenja i nekretnina": {},
+ "Dobavlja\u010di usluga": {},
+ "Dobavlja\u010di zadruge, ustanove i dr.": {}
+ },
+ "Obveze za nefakturirane a preuzete isporuke robe i usluge": {
+ "Obveze za nefakturirane a preuzete isporuke robe i usluge-a1": {}
+ },
+ "Obveze za predujmove": {
+ "Obveze za predujmove gra\u0111ana": {},
+ "Primljeni predujmovi iz inozemstva": {},
+ "Primljeni predujmovi koji nisu pod PDV-om": {},
+ "Primljeni predujmovi za koje su izdani ra\u010duni s PDV-om": {}
+ }
+ },
+ "OBVEZE PREMA ZAPOSLENIMA I OSTALE OBVEZE": {
+ "Kratkoro\u010dne obveze iz nabava i potpora": {
+ "Obveze prema vanjskim \u010dlanovima uprave, nadzornog odbora, prokuristima, ste\u010dajnim upraviteljima i sl.": {},
+ "Obveze s temelja teku\u0107e nabave u gotovini": {},
+ "Obveze za darovanja (do 2% od ukupnog prihoda)": {},
+ "Obveze za nadoknadu tro\u0161kova (refundacije)": {},
+ "Obveze za naknadno odobrene bonifikacije, casasconte i druge popuste": {},
+ "Obveze za preuzeta pla\u0107anja temeljem ugovora o cesiji, asignaciji i preuzimanjem duga": {},
+ "Obveze za primljene potpore (nisu za prihod)": {},
+ "Obveze za stipendije": {},
+ "Obveze za ugovorene penale, kazne i sl.": {},
+ "Ostale kratkoro\u010dne obveze (npr. prema vanjskim suradnicima)": {}
+ },
+ "Obveze iz poslovanja u slobodnoj zoni": {
+ "Obveze iz poslovanja u slobodnoj zoni-a1": {}
+ },
+ "Obveze iz stjecanja udjela": {
+ "Obveze za kupnju poslovnog udjela": {},
+ "Obveze za upla\u0107eni a neupisani temeljni kapital": {}
+ },
+ "Obveze iz vanjskotrgova\u010dkog poslovanja": {
+ "Obveze po poslovima izvoza za tu\u0111i ra\u010dun": {},
+ "Obveze prema uvozniku (ili naru\u010ditelju)": {}
+ },
+ "Obveze po obra\u010dunu prodanih dobara primljenih u komisiju ili konsignaciju": {
+ "Obveze po obra\u010dunu za prodana dobra": {},
+ "Obveze prema nalogodavatelju iz zastupni\u010dke prodaje": {},
+ "Obveze za isplatu komitentu": {}
+ },
+ "Obveze prema osiguravaju\u0107im dru\u0161tvima": {
+ "Obveze iz osiguranja imovine i osoba": {},
+ "Obveze za III. stupu mirovinskog osiguranja": {},
+ "Obveze za dopunsko zdravstveno osiguranje": {},
+ "Obveze za premije zdravstvenog osiguranja": {},
+ "Obveze za \u017eivotna osiguranja": {}
+ },
+ "Obveze prema poslovnim jedinicama u inozemstvu": {
+ "Obveze prema P.J. u inozemstvu": {},
+ "Obveze prema podru\u017enicama u inozemstvu": {}
+ },
+ "Obveze prema zaposlenicima": {
+ "Nadoknade pla\u0107a koje se refundiraju (od dr\u017eavnih institucija, od HZZO, od lokalne samoupr.)": {},
+ "Obveza prema zaposlenima za naknadu \u0161teta: zbog ozljede na radu, neiskori\u0161tenog godi\u0161njeg odmora i sl.": {},
+ "Obveze prema zaposlenima za primitke koji se smatraju dohotkom (prehrana, davanja u naravi i sl.)": {},
+ "Obveze prema zaposlenima za zatezne kamate i sl.": {},
+ "Obveze prema zaposlenima zbog otpremnine, jubilarne, odvojeni \u017eivot, pomo\u0107 obitelji umrlog posloprimca": {},
+ "Obveze za darove i potpore (bo\u017ei\u0107nica, dar djeci, potpora zbog bolesti, regres za g. o. i sl.)": {},
+ "Obveze za nadoknade tro\u0161kova (dnevnice, terenski dod.,tro\u0161kovi sl. puta, km,dolazak na posao i dr.)": {},
+ "Obveze za neto-pla\u0107e": {},
+ "Obveze za obra\u010dunanu bruto-pla\u0107u iz pro\u0161le poslovne godine (koje nisu ispla\u0107ene i XIII. pla\u0107a)": {},
+ "Obveze za obustave iz neto-pla\u0107a i nadoknada pla\u0107a": {
+ "Obveze iz ovrha na neto-pla\u0107i": {},
+ "Obveze za obustave iz neto-pla\u0107a i nadoknada pla\u0107a za \u010dlanarine, i dr.": {},
+ "Obveze za obustave iz neto-pla\u0107a i nadoknada za sudske zabrane, kazne i sl.": {},
+ "Obveze za obustave iz neto-pla\u0107e za isplate kredita i pozajmica": {}
+ }
+ },
+ "Obveze za kamate (analitika prema du\u017enicima i vrstama obveza prema nepovezanim dru\u0161tvima)": {
+ "Obveze za kamate na zajmove prema poduzetnicima": {},
+ "Obveze za kamate po sudskim sporovima": {},
+ "Obveze za ugovorenu kamatu": {},
+ "Obveze za zateznu kamatu": {}
+ },
+ "Ostale kratkoro\u010dne obveze": {
+ "Obveze iz orta\u0161tva": {},
+ "Obveze iz primjene valutne klauzule": {},
+ "Obveze prema brokerima za kupljene vrijednosne papire": {},
+ "Obveze prema inozemnom poduzet. za PDV": {},
+ "Obveze prema od\u0161tetnim zahtjevima": {},
+ "Obveze s osnove sudskih presuda": {},
+ "Obveze za PDV iz poslovnih odnosa": {},
+ "Obveze za doprinos za komunalnu infrastrukturu": {},
+ "Obveze za tu\u0111a sredstva": {},
+ "Ostale nespomenute obveze": {}
+ }
+ },
+ "ODGO\u0110ENI POREZI": {
+ "Odgo\u0111ena porezna obveza": {
+ "Odgo\u0111ena privremena razlika porezne obveze (analitika po godinama - HSFI t. 12.22. i MRS 12 t. 5.)": {}
+ }
+ },
+ "ODGO\u0110ENO PLA\u0106ANJE TRO\u0160KOVA I PRIHOD BUDU\u0106EG RAZDOBLJA": {
+ "Nerealizirani dobitci iz financijske imovine (HSFI 9 i MRS 39)": {
+ "Nerealizirani dobitci iz financijske imovine (HSFI 9 i MRS 39)-a1": {}
+ },
+ "Obra\u010dunani prihodi budu\u0107eg razdoblja": {
+ "Obra\u010dunane (anticipativne) kamate na dane zajmove i zatezne kamate (za budu\u0107e razdoblje)": {},
+ "Obra\u010dunani prihodi budu\u0107eg razdoblja koji su rezultat primjene ra\u010dunovodstvene politike": {},
+ "Odgo\u0111eni prihodi iz operativnog lizinga": {},
+ "Odgo\u0111eni prihodi iz orta\u0161tva": {},
+ "Odgo\u0111eni prihodi iz otkupa tra\u017ebine (faktoring koji nije zara\u0111en)": {},
+ "Odgo\u0111eni prihodi od kamata iz financijskog lizinga": {},
+ "Odgo\u0111eni prihodi radi neizvjesnih tro\u0161kova": {},
+ "Odgo\u0111eno priznavanje prihoda kad se predvi\u0111a povrat robe": {},
+ "Ostali odgo\u0111eni prihodi budu\u0107eg razdoblja": {},
+ "Unaprijed obra\u010dunane ili napla\u0107ene \u0161kolarine": {}
+ },
+ "Obra\u010dunani tro\u0161kovi kori\u0161tenih prava": {
+ "Obra\u010dunani tro\u0161kovi autorskih prava": {},
+ "Obra\u010dunani tro\u0161kovi fran\u0161iza, kori\u0161tenih trgova\u010dkih znakova, prava i sl.": {},
+ "Obra\u010dunani tro\u0161kovi licencija": {},
+ "Odgo\u0111eno pla\u0107anje tro\u0161kova za ostala prava": {}
+ },
+ "Obra\u010dunani tro\u0161kovi nabave dobara": {
+ "Obra\u010dunani ovisni tro\u0161kovi nabave (za koje nisu primljeni ra\u010duni)-prijevoz, osiguranje, \u0161pedicija i dr.": {}
+ },
+ "Odgo\u0111eni prihod s osnove nefakturiranih isporuka dobara i usluga": {
+ "Odgo\u0111eni prihod s osnove nefakturiranih isporuka dobara i usluga-a1": {}
+ },
+ "Odgo\u0111eno pla\u0107anje tro\u0161kova": {
+ "Obra\u010dunana najamnina iz operativnog (poslovnog) najma": {},
+ "Obra\u010dunane a nepla\u0107ene usluge kori\u0161tene u obra\u010dunskom razdoblju": {},
+ "Obra\u010dunani kalo, rastep, kvar i lom": {},
+ "Obra\u010dunani ostali tro\u0161kovi poslovanja (prijevoz, bankovne usluge i platni promet, reprez. i dr.)": {},
+ "Obra\u010dunani rad po ugovoru o djelu, autor. hon.": {},
+ "Obra\u010dunani tro\u0161kovi premije osiguranja": {},
+ "Obra\u010dunani tro\u0161kovi reklame, propagande i sajmova": {},
+ "Obra\u010dunani tro\u0161kovi teku\u0107eg odr\u017eavanja": {},
+ "Obra\u010dunani tro\u0161kovi za koje nije primljena faktura (telefon, grijanje, el. energija, plin, voda i sl.)": {},
+ "Ura\u010dunani tro\u0161kovi slu\u017ebenih glasila i stru\u010dnih \u010dasopisa": {}
+ },
+ "Odgo\u0111eno priznavanje prihoda": {
+ "Odgo\u0111eni prihodi zbog rizika naplate (HSFI t. 15.71 u svezi s t. 15.24)": {},
+ "Razgrani\u010deni vi\u0161ak prihoda od prodaje i povratnog financijskog najma (MRS 17, t. 59.)": {}
+ },
+ "Odgo\u0111eno priznavanje prihoda iz dr\u017eavnih potpora (HSFI t. 15.37 i MRS 20, t. 12. i 24.)": {
+ "Odgo\u0111eni prihodi iz potpora za dug. nemat. i mat. imovinu (analitike po primitcima, investicijama)": {},
+ "Odgo\u0111eni prihodi iz potpora za zapo\u0161ljavanje": {},
+ "Odgo\u0111eni prihodi ostalih potpora": {},
+ "Odgo\u0111eno priznavanje prihoda za unaprijed napla\u0107ene subvencije i potpore": {}
+ },
+ "Ostala pasivna vremenska razgrani\u010denja": {
+ "Ostala pasivna vremenska razgrani\u010denja tro\u0161kova": {}
+ },
+ "Rezerviranje tro\u0161ka za neiskori\u0161tene godi\u0161nje odmore": {
+ "Rezerviranje tro\u0161ka za neiskori\u0161tene godi\u0161nje odmore-a1": {}
+ }
+ }
+ },
+ "NOVAC, KRATKOTRAJNA FINANCIJSKA IMOVINA, KRATKOTRAJNA POTRA\u017dIVANJA, TRO\u0160KOVI I PRIHOD BUDU\u0106EG RAZDOBLJA": {
+ "KRATKOTRAJNA FINANCIJSKA IMOVINA (do jedne godine)": {
+ "Dani zajmovi povezanim poduzetnicima": {
+ "Kratkoro\u010dni zajam povezanom dru\u0161tvu": {},
+ "Kratkoro\u010dni zajam povezanom dru\u0161tvu u inozemstvu": {},
+ "Zajmovi dani ustanovama i \u0161kolama (kojih je dru\u0161tvo osniva\u010d)": {},
+ "Zajmovi dani vlastitim podru\u017enicama": {}
+ },
+ "Dani zajmovi, depoziti i sl.": {
+ "Dani kratkotrajni zajmovi": {
+ "Dospjeli anuiteti dugotrajnih zajmova (napla\u0107uju se u roku od 12 mjeseci - analitika po korisnicima)": {},
+ "Ostali kratkotrajni zajmovi": {},
+ "Zajmovi dani poljoprivrednicima ili zadrugarima": {},
+ "Zajmovi dani u inozemstvo": {},
+ "Zajmovi obrtnicima": {},
+ "Zajmovi ortacima": {},
+ "Zajmovi podru\u017enicama": {},
+ "Zajmovi poduzetnicima": {},
+ "Zajmovi ustanovama": {},
+ "Zajmovi \u010dlanovima uprave i zaposlenicima": {}
+ },
+ "Depoziti (do jedne godine)": {
+ "Depoziti u bankama": {},
+ "Depoziti u inozemnim financijskim institucijama": {},
+ "Depoziti u osiguravaju\u0107im dru\u0161tvima": {},
+ "Depoziti za ostale poslovne aktivnosti": {}
+ },
+ "Kaucije i jam\u010devine (do jedne godine)": {
+ "Dane jam\u010devine za natje\u010daje": {},
+ "Kaucije na aukcijama (dra\u017ebama)": {},
+ "Kaucije za ambala\u017eu": {},
+ "Kaucije za robu": {},
+ "Polozi gotovine za ostale poslovne aktivnosti": {},
+ "Potra\u017eivanja za kapare (\u010dl. 303. ZOO-a)": {}
+ }
+ },
+ "Ostala financijska imovina": {
+ "Otkup kratkoro\u010dnih potra\u017eivanja (faktoring)": {},
+ "Potra\u017eivanja iz preuzetog duga (\u010dl. 96. ZOO)": {},
+ "Potra\u017eivanja po ispla\u0107enim garancijama": {},
+ "Potra\u017eivanja za isplate avaliranih ili indosiranih mjenica": {},
+ "Potra\u017eivanja za vi\u0161e upla\u0107eno po kreditnoj kartici": {},
+ "Potra\u017eivanje po asignacijama, novacijama i sl.": {},
+ "Ulaganje u kratkotrajne eskontne poslove": {}
+ },
+ "Potra\u017eivanja iz ulaganja u investicijske fondove": {
+ "Kratkotrajno ulaganje u nov\u010dane fondove": {},
+ "Kratkotrajno ulaganje u ostale investicijske fondove": {}
+ },
+ "Potra\u017eivanja u sporu (npr. utu\u017eena, u ste\u010daju i sl. iz fin. imovine)": {
+ "Potra\u017eivanja u sporu (npr. utu\u017eena, u ste\u010daju i sl. iz fin. imovine)-a1": {}
+ },
+ "Sudjeluju\u0107i interesi (udjeli)": {
+ "Udjeli (do 20%) u dru\u0161tvima kapitala": {},
+ "Udjeli (do 20%) u ustanovama, zadrugama i dr.": {},
+ "Udjeli - dionice u bankama": {}
+ },
+ "Udjeli (dionice) u povezanim poduzetnicima": {
+ "Dioni\u010dki udio u d.d. (s vi\u0161e od 20%)": {},
+ "Udjeli u povezanim dru\u0161tvima (s vi\u0161e od 20%)": {},
+ "Ulaganje u dionice radi preprodaje (iz udjela vi\u0161e od 20%)": {}
+ },
+ "Ulaganja u vrijednosne papire": {
+ "Blagajni\u010dki zapisi (izdani od banaka)": {},
+ "Komercijalni zapisi": {},
+ "Kratkotrajne obveze poduzetnika": {},
+ "Mjenice": {
+ "Mjenice na naplati": {},
+ "Mjenice u portfelju": {},
+ "Mjenice u protestu": {},
+ "Utu\u017eene mjenice": {}
+ },
+ "Ostali brzounov\u010divi vrijednosni papiri (robni papiri, ostale obveznice)": {},
+ "Predani vrijednosni papiri na naplatu": {},
+ "Ulaganje u obveznice": {},
+ "Ulaganje u vrijednosne papire (namjenjene za trgovanje)": {},
+ "Zadu\u017enice (iskupljene)-tra\u0111bina s temelja jamstva": {},
+ "\u010cekovi": {}
+ },
+ "Vrijednosno uskla\u0111ivanje financijske imovine - kratkotrajne (analitika po otpisima iz ove skupine rn)": {
+ "Vrijednosno uskla\u0111ivanje financijske imovine - kratkotrajne (analitika po otpisima iz ove skupine rn)-a1": {}
+ },
+ "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)": {
+ "Ostali zajmovi dru\u0161tvima u kojima se dr\u017ei udjel do 20%": {},
+ "Zajmovi iz dospjelih anuiteta u razdoblju do 12 mj. od dospije\u0107a": {},
+ "Zajmovi iz preuzetog duga": {},
+ "Zajmovi u novcu": {}
+ }
+ },
+ "NOVAC U BANKAMA I BLAGAJNAMA": {
+ "Blagajne": {
+ "Blagajna prodavaonice": {},
+ "Blagajna radne jedinice": {},
+ "Blagajna recepcije (\u0161anka)": {},
+ "Blagajna servisa": {},
+ "Blagajna vrijednosnica (po\u0161tanskih, taksenih maraka i dr. vrijednosnica)": {},
+ "Blagajna za ostalo": {},
+ "Glavna blagajna (uklju\u010divo i plemenitih metala)": {},
+ "Prijelazni ra\u010dun blagajne prodavaonice": {}
+ },
+ "Devizna blagajna": {
+ "Devizna blagajna za mjenja\u010dke poslove": {},
+ "Devizna blagajna za razne isplate": {},
+ "Devizna blagajna za slu\u017ebena putovanja u inozemstvo": {},
+ "Devizna blagajna za tro\u0161kove prijevoza robe u inozemstvo": {},
+ "Glavna devizna blagajna": {}
+ },
+ "Devizni ra\u010duni": {
+ "Devizni ra\u010dun investicijskih radova": {},
+ "Devizni ra\u010dun poslovne jedinice u inozemstvu": {},
+ "Devizni ra\u010dun reeksportnih poslova": {},
+ "Devizni ra\u010dun terminskih poslova": {},
+ "Devizni ra\u010dun u doma\u0107oj banci (analitika po devizama)": {},
+ "Devizni ra\u010dun u inozemnoj banci (u EU)": {},
+ "Devizni ra\u010dun u slobodnoj zoni": {},
+ "Nerezidentski devizni ra\u010dun": {},
+ "Prijelazni devizni ra\u010dun": {}
+ },
+ "Novac za kupnju deviza": {
+ "Novac za kupnju deviza-a1": {}
+ },
+ "Ostala nov\u010dana sredstva": {
+ "Ostala nov\u010dana sredstva-a1": {}
+ },
+ "Otvoreni akreditiv u doma\u0107oj banci": {
+ "Otvoreni akreditiv u doma\u0107oj banci-a1": {}
+ },
+ "Otvoreni akreditiv u stranim valutama": {
+ "Ecsrow ra\u010dun": {},
+ "Otvoreni akreditiv u inozemnoj banci": {},
+ "Otvoreni devizni akreditiv u doma\u0107oj banci": {}
+ },
+ "Transakcijski ra\u010duni u bankama": {
+ "Podra\u010dun dru\u0161tva": {},
+ "Ra\u010dun dru\u0161tva u osnivanju": {},
+ "Transakcijski u banci (analitika po ra\u010dunima u bankama i \u0161tedionicama)": {},
+ "\u017diro-ra\u010dun prijelazni konto": {}
+ },
+ "Vrijednosno uskla\u0111enje depozita u bankama": {
+ "Vrijednosno uskla\u0111enje depozita u bankama-a1": {}
+ }
+ },
+ "OSTALA POTRA\u017dIVANJA OD DR\u017dAVNIH I DRUGIH INSTITUCIJA": {
+ "Ostala potra\u017eivanja od dr\u017eavnih institucija": {
+ "Ostala potra\u017eivanja od dr\u017eavnih institucija-a1": {}
+ },
+ "Potra\u017eiv. za regrese, premije, stimulac. i dr\u017eav. potpore": {
+ "Potra\u017eiv. za regrese, premije, stimulac. i dr\u017eav. potpore-a1": {}
+ },
+ "Potra\u017eivanja od lokalne samouprave": {
+ "Potra\u017eivanja od lokalne samouprave-a1": {}
+ },
+ "Potra\u017eivanja od mirovinskog osiguranja": {
+ "Potra\u017eivanja od mirovinskog osiguranja-a1": {}
+ },
+ "Potra\u017eivanje od Fonda za otkupljenu ambala\u017eu": {
+ "Potra\u017eivanje od Fonda za otkupljenu ambala\u017eu-a1": {}
+ },
+ "Potra\u017eivanje za nadoknade bolovanja od HZZO": {
+ "Potra\u017eivanje za nadoknade bolovanja od HZZO-a1": {}
+ },
+ "Vrijednosno uskla\u0111enje potra\u017eivanja od dr\u017eave i drugih institucija": {
+ "Vrijednosno uskla\u0111enje potra\u017eivanja od dr\u017eave i drugih institucija-a1": {}
+ }
+ },
+ "PLA\u0106ENI TRO\u0160KOVI BUDU\u0106EG RAZDOBLJA I OBRA\u010cUNANI PRIHODI": {
+ "Obra\u010dunani prihodi (budu\u0107eg razdoblja)": {
+ "Obra\u010dunani prihodi (budu\u0107eg razdoblja)-a1": {}
+ },
+ "Ostali pla\u0107eni tro\u0161kovi budu\u0107eg razdoblja": {
+ "Ostala aktivna vremenska razgrani\u010denja": {}
+ },
+ "Tro\u0161kovi kamata iz budu\u0107eg razdoblja": {
+ "Tro\u0161kovi kamata iz budu\u0107eg razdoblja-a1": {}
+ },
+ "Unaprijed pla\u0107ene fran\u0161ize, trgova\u010dko znakovlje, prava i sl. (do 12 mj.)": {
+ "Unaprijed pla\u0107ene fran\u0161ize, trgova\u010dko znakovlje, prava i sl. (do 12 mj.)-a1": {}
+ },
+ "Unaprijed pla\u0107ene licencije i patenti (do 12 mj.)": {
+ "Unaprijed pla\u0107ene licencije i patenti (do 12 mj.)-a1": {}
+ },
+ "Unaprijed pla\u0107eni ovisni tro\u0161kovi nabave (koji nisu na 651)": {
+ "Unaprijed pla\u0107eni ovisni tro\u0161kovi nabave (koji nisu na 651)-a1": {}
+ },
+ "Unaprijed pla\u0107eni tro\u0161kovi": {
+ "Unaprijed ispla\u0107ene pla\u0107e za budu\u0107e razdoblje": {},
+ "Unaprijed pla\u0107ena zakupnina iz operativnog - poslovnog najma": {
+ "Unaprijed pla\u0107ena zakupnina": {},
+ "Unaprijed pla\u0107eni a nepriznati PDV na zakupninu (npr. 30% od leasinga osob. aut.)": {}
+ },
+ "Unaprijed pla\u0107ene kamate na bankovna jamstava i sl.": {},
+ "Unaprijed pla\u0107ene pretplate na slu\u017ebena glasila i stru\u010dne \u010dasopise": {},
+ "Unaprijed pla\u0107eni ostali tro\u0161kovi posl.(prijevoza, bank. usluge, zdr. za\u0161tita,autorski,rad po ug. i sl)": {},
+ "Unaprijed pla\u0107eni tro\u0161kovi energije za sljede\u0107e razdoblje": {},
+ "Unaprijed pla\u0107eni tro\u0161kovi odr\u017eavanja, opreme, postrojenja i gra\u0111evina": {},
+ "Unaprijed pla\u0107eni tro\u0161kovi osig. imovine i osoba na opasnim poslovima ili putnika u prometu i sl.": {},
+ "Unaprijed pla\u0107eni tro\u0161kovi reklame, propagande i sajmova": {},
+ "Unaprijed pla\u0107eni tro\u0161kovi reprezentacije": {}
+ },
+ "Unaprijed pla\u0107eni tro\u0161kovi koncesija (za razdoblje do 12 mj.)": {
+ "Unaprijed pla\u0107eni tro\u0161kovi koncesija (za razdoblje do 12 mj.)-a1": {}
+ }
+ },
+ "POTRA\u017dIVANJA (KRATKOTRAJNA)": {
+ "Kupci u inozemstvu": {
+ "Kupci dobara iz inozemstva": {},
+ "Kupci prava iz inozemstva": {},
+ "Kupci usluga iz inozemstva": {}
+ },
+ "Ostala kratkoro\u010dna potra\u017eivanja": {
+ "Ostala potra\u017eivanja": {},
+ "Potra\u017eivanja iz od\u0161tetnih zahtjeva (od osiguravaju\u0107ih dru\u0161tava)": {},
+ "Potra\u017eivanja od kooperanata, zadrugara, ustanove": {},
+ "Potra\u017eivanja od \u010dlanova dru\u0161tva za pokri\u0107e gubitka": {},
+ "Potra\u017eivanja ste\u010dena cesijom, asignacijom i preuzimanjem duga od prodaje": {},
+ "Potra\u017eivanja za dana jamstva i \u010dinidbe": {},
+ "Potra\u017eivanja za nadoknadu tro\u0161kova iz jamstva": {},
+ "Potra\u017eivanja za poreze iz poslovnih odnosa": {},
+ "Potra\u017eivanja za tantijeme (nadoknade za kori\u0161tenje patenta, znaka i autorskih prava)": {},
+ "Potra\u017eivanja za udjel u dobitku - prihodu u investicijskom fondu": {}
+ },
+ "Potra\u017eivanja iz vanjskotrgova\u010dkog poslovanja (s osnove uvoza odnosno izvoza za tu\u0111i ra\u010dun)": {
+ "Potra\u017eivanja od izvoznika": {},
+ "Potra\u017eivanja po poslovima uvoza za tu\u0111i ra\u010dun": {}
+ },
+ "Potra\u017eivanja od kupaca": {
+ "Kupci gra\u0111ani i prodaja na potro\u0161a\u010dki kredit": {},
+ "Kupci imovinskih sredstava, inventara, materijala, otpadaka i sl.": {},
+ "Kupci zastupni\u010dke i fran\u0161izne prodaje": {},
+ "Potra\u017eivanja od kupaca dobara": {},
+ "Potra\u017eivanja od kupaca usluga (servisne, najmovi, ustupanje radne snage, kapaciteta i dr.)": {},
+ "Potra\u017eivanja od kupaca za prodanu robu iz komisije": {},
+ "Potra\u017eivanja od ostalih prodaja": {},
+ "Potra\u017eivanja za nefakturiranu isporuku dobara ili usluga": {},
+ "Potra\u017eivanja za prodaju na kreditne kartice": {},
+ "Potra\u017eivanja za prodaju prava": {}
+ },
+ "Potra\u017eivanja od povezanih poduzetnika (s vi\u0161e od 20% udjela - ovisni poduzet.)": {
+ "Ostala kratkoro\u010dna potra\u017eivanja od povezanih poduzetnika": {},
+ "Potra\u017eivanja iz ulaganja radi pove\u0107anja udjela (do upisa u t.k.)": {},
+ "Potra\u017eivanja od podru\u017enica": {},
+ "Potra\u017eivanja za dividende od povezanih dru\u0161tava": {},
+ "Potra\u017eivanja za isporuke povezanim dru\u0161tvima u inozemstvu": {},
+ "Potra\u017eivanja za kamate od povezanih dru\u0161tava": {},
+ "Potra\u017eivanja za nadoknadu gubitka od povezanih dru\u0161tava (\u010dl. 489. ZTD)": {},
+ "Potra\u017eivanja za prodaju - isporuku povezanim dru\u0161tvima": {},
+ "Potra\u017eivanja za udio u dobitku d.o.o.-a": {}
+ },
+ "Potra\u017eivanja od sudjeluju\u0107ih poduzetnika (u kojima se dr\u017ei manje od 20% udjela)": {
+ "Ostala potra\u017eivanja od sudjeluju\u0107ih dru\u0161tava": {},
+ "Potra\u017eivanja za dividendu - dobitak": {},
+ "Potra\u017eivanja za isporuke dobara i usluga": {},
+ "Potra\u017eivanja za kamate": {}
+ },
+ "Potra\u017eivanja s osnove ostalih aktivnosti": {
+ "Potra\u017eivanja od komisionara": {},
+ "Potra\u017eivanja s osnove prodaje udjela i dionica": {},
+ "Potra\u017eivanja za nakladno odobrene popuste (bonifikacije, casa-sconto, rabat i sl.)": {},
+ "Potra\u017eivanja za predujam za kupnju dionica i udjela": {}
+ },
+ "Potra\u017eivanja za kamate": {
+ "Kamate iz ostalih tra\u0111bina": {},
+ "Potra\u017eivanja od kupaca za ugovorene kamate (koje nisu pripisane glavnici)": {},
+ "Potra\u017eivanja za kamate po nagodbama": {},
+ "Potra\u017eivanja za zatezne kamate (koje nisu pripisane glavnici)": {},
+ "Potra\u017eivanje za kamatu iz danih zajmova": {}
+ },
+ "Potra\u017eivanja za predujmove za usluge (koje nisu u svezi sa zalihama i dugotr. imov.)": {
+ "Potra\u017eivanja za predujmove za usluge (koje nisu u svezi sa zalihama i dugotr. imov.)-a1": {}
+ },
+ "Vrijednosno uskla\u0111enje potra\u017eivanja": {
+ "Vrijednosno uskla\u0111enje kamata": {},
+ "Vrijednosno uskla\u0111enje od poduzetnika iz sudjeluju\u0107ih interesa": {},
+ "Vrijednosno uskla\u0111enje ostalih potra\u017eivanja (ra\u010duni 126 do 128)": {},
+ "Vrijednosno uskla\u0111enje potra\u017eivanja od kupaca": {},
+ "Vrijednosno uskla\u0111enje potra\u017eivanja od povezanih dru\u0161tava": {},
+ "Vrijednosno uskla\u0111enje za dane predujmove za usluge": {}
+ }
+ },
+ "POTRA\u017dIVANJA OD DR\u017dAVE ZA POREZE, CARINU I DOPRINOSE": {
+ "Porez na dodanu vrijednost": {
+ "Ispravci pretporeza zbog prenamjene dobara": {
+ "Ispravak pretporeza zbog promjene postotka priznavanja PDV-a": {}
+ },
+ "Pla\u0107eni PDV na usluge inozemnih poduzetnika": {
+ "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 10%": {},
+ "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 22%": {},
+ "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 23%": {},
+ "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 25%": {}
+ },
+ "Pla\u0107eni PDV pri uvozu dobara": {
+ "Pla\u0107eni PDV pri uvozu dobara - 10%": {},
+ "Pla\u0107eni PDV pri uvozu dobara - 22%": {},
+ "Pla\u0107eni PDV pri uvozu dobara - 23%": {},
+ "Pla\u0107eni PDV pri uvozu dobara - 25%": {}
+ },
+ "Potra\u017eivanja za razliku ve\u0107eg pretporeza od obveze u obra\u010dunskom razdoblju": {},
+ "Potra\u017eivanja za vi\u0161e pla\u0107eni PDV po kona\u010dnom obra\u010dunu": {},
+ "Pretporez iz predujmova": {
+ "Pretporez iz predujmova - 22%": {},
+ "Pretporez iz predujmova - 23%": {},
+ "Pretporez iz predujmova - 25%": {},
+ "Pretporez iz predujmova -10%": {}
+ },
+ "Pretporez koji jo\u0161 nije priznan (uklju\u010divo i nepla\u0107eni R-2)": {},
+ "Pretporez po ulaznim ra\u010dunima": {
+ "Pretporez - 10%": {},
+ "Pretporez - 22%": {},
+ "Pretporez - 23%": {},
+ "Pretporez - 25%": {}
+ },
+ "Pretporez ste\u010den po ugovoru o asignaciji ili iz preknji\u017eavanja": {}
+ },
+ "Potra\u017eivanja za carinu i vi\u0161e pla\u0107ene carinske pristojbe": {
+ "Potra\u017eivanja za carinu i vi\u0161e pla\u0107ene carinske pristojbe-a1": {}
+ },
+ "Potra\u017eivanja za ostale nespomenute poreze, doprinose, takse i pristojbe": {
+ "Potra\u017eivanja za ostala pla\u0107ena davanja dr\u017eavi i dr\u017eavnim institucijama": {},
+ "Potra\u017eivanja za spomeni\u010dku rentu": {},
+ "Potra\u017eivanja za vi\u0161e pla\u0107ene kazne i sl.": {},
+ "Potra\u017eivanja za vi\u0161e pla\u0107ene naknade za koncesije": {},
+ "Potra\u017eivanja za vi\u0161e pla\u0107enu nadoknadu za \u0161ume": {},
+ "Potra\u017eivanja za vi\u0161e upla\u0107ene naknade za iskori\u0161tavanje mineralnih sirovina": {},
+ "Potra\u017eivanje od Fonda za razvoj i sl.": {}
+ },
+ "Potra\u017eivanja za pla\u0107enu \u010dlanarinu turisti\u010dkim zajed.": {
+ "Potra\u017eivanja za pla\u0107enu \u010dlanarinu turisti\u010dkim zajed.-a1": {}
+ },
+ "Potra\u017eivanja za porez i prirez na dohodak iz pla\u0107a i drugih primanja": {
+ "Potra\u017eivanja za porez i prirez na stipendije i nagrade u\u010denika i studenta": {},
+ "Potra\u017eivanja za porez na dohodak iz autorskih prava, ugovora o djelu, \u010dlanova nadz. odbora i dr.doh.": {},
+ "Potra\u017eivanja za porez na dohodak iz pla\u0107a": {},
+ "Potra\u017eivanja za poreze iz drugih dohodaka": {},
+ "Potra\u017eivanja za prirez iz pla\u0107a": {},
+ "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na dohodak od kapitala": {}
+ },
+ "Potra\u017eivanja za porez na dobitak i po odbitku": {
+ "Porez na dobitak pla\u0107en u inozemstvu": {},
+ "Potra\u017eivanja za pla\u0107ene predujmove poreza na dobitak": {},
+ "Potra\u017eivanja za porez na dobitak ste\u010den po ugovoru o cesiji ili iz preknji\u017eavanja": {},
+ "Potra\u017eivanja za vi\u0161e pla\u0107eni porez po odbitku (na inozemne usluge)": {}
+ },
+ "Potra\u017eivanja za posebne poreze (akcize - tro\u0161arine) i dr. poreze od dr\u017eave": {
+ "Potra\u017eivanja za 5% poreza na promet motornih vozila i plovila": {},
+ "Potra\u017eivanja za porez na promet nekretnina": {},
+ "Potra\u017eivanja za poseban porez na alkoholna pi\u0107a": {},
+ "Potra\u017eivanja za poseban porez na bezalkoholna pi\u0107a": {},
+ "Potra\u017eivanja za poseban porez na duhanske proizvode": {},
+ "Potra\u017eivanja za poseban porez na kavu": {},
+ "Potra\u017eivanja za poseban porez na luksuzne proizvode": {},
+ "Potra\u017eivanja za poseban porez na naftne derivate i naknade za ceste": {},
+ "Potra\u017eivanja za poseban porez na osobne automobile, motocikle, ostala mot. vozila, plovila i zrakop.": {},
+ "Potra\u017eivanja za poseban porez na pivo": {}
+ },
+ "Potra\u017eivanja za vi\u0161e pla\u0107ene doprinose iz pla\u0107a i na pla\u0107e": {
+ "Potra\u017eivanja od MO za vi\u0161e pla\u0107eni doprinos za beneficirani sta\u017e": {},
+ "Potra\u017eivanja za ostale nespomenute doprinose": {},
+ "Potra\u017eivanja za vi\u0161e pla\u0107ene doprinose za MO iz pla\u0107e": {},
+ "Potra\u017eivanja za vi\u0161e pla\u0107eni dopr. za zdrav. osigur. za slu\u010daj ozljede na radu i prof. bolesti": {},
+ "Potra\u017eivanja za vi\u0161e pla\u0107eni doprinos za zapo\u0161ljavanje na pla\u0107e": {},
+ "Potra\u017eivanja za vi\u0161e pla\u0107eni doprinos za zdravstveno osiguranje na pla\u0107e": {}
+ },
+ "Potra\u017eivanja za \u010dlanarine komori (HGK ili HOK)": {
+ "Potra\u017eivanja za \u010dlanarine komori (HGK ili HOK)-a1": {}
+ },
+ "Potra\u017eivanja za \u017eupanijski i op\u0107inski (gradski) porez": {
+ "Potra\u017eivanja za ostale poreze \u017eupanije (grada), op\u0107ine": {},
+ "Potra\u017eivanja za pla\u0107eni porez na nasljedstva i darove": {},
+ "Potra\u017eivanja za pla\u0107eni porez na prire\u0111ivanje zabavnih i \u0161portskih priredbi": {},
+ "Potra\u017eivanja za porez na ku\u0107e za odmor i kori\u0161tenje javnih povr\u0161ina": {},
+ "Potra\u017eivanja za porez na potro\u0161nju u ugostiteljstvu": {},
+ "Potra\u017eivanja za porez na reklamu": {},
+ "Potra\u017eivanja za porez na tvrtku ili naziv": {},
+ "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na motorna vozila i plovne objekte": {},
+ "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na neiskori\u0161tene nekretnine": {}
+ }
+ },
+ "POTRA\u017dIVANJA OD ZAPOSLENIH I OSTALA POTRA\u017dIVANJA (kratkotrajna)": {
+ "Ostala poslovna potra\u017eivanja": {
+ "Ostala poslovna potra\u017eivanja": {},
+ "Potra\u017eivanja od ortaka": {},
+ "Potra\u017eivanja od zastupnika": {},
+ "Potra\u017eivanja za naknadne popuste": {}
+ },
+ "Potra\u017eivanja od banaka za prodaju na potro\u0161a\u010dki kredit": {
+ "Potra\u017eivanja od banaka za prodaju na potro\u0161a\u010dki kredit-a1": {}
+ },
+ "Potra\u017eivanja od poslovnih jedinica u inozemstvu": {
+ "Potra\u017eivanja za doznake novca, za dobitak i dr.": {},
+ "Potra\u017eivanja za isporu\u010dena dobra i usluge": {}
+ },
+ "Potra\u017eivanja od vanjskih suradnika": {
+ "Ostala potra\u017eivanja od vanjskih suradnika": {},
+ "Ostala potra\u017eivanja od zaposlenih": {},
+ "Potra\u017eivanja od zaposlenih za manje pla\u0107ene poreze i doprinose": {},
+ "Potra\u017eivanja od zaposlenih za vi\u0161e ispla\u0107enu pla\u0107u": {},
+ "Potra\u017eivanja od zaposlenika za pla\u0107ene privatne tro\u0161kove (npr. po slu\u017ebenoj kred. kartici)": {},
+ "Potra\u017eivanja od zaposlenika za primitak u naravi": {},
+ "Potra\u017eivanja za dane nov\u010dane svote za nabave u gotovini (za tr\u017ei\u0161ni nakup, za karnete i dr.)": {},
+ "Potra\u017eivanja za ispla\u0107ene svote": {},
+ "Potra\u017eivanja za ispla\u0107eni predujam za slu\u017ebeni put": {},
+ "Potra\u017eivanja za manjkove i u\u010dinjene \u0161tete (s PDV-om)": {},
+ "Potra\u017eivanja za predujmljene honorare": {},
+ "Potra\u017eivanja za prehranu, kazne, za kori\u0161tenje odmarali\u0161ta i sl.": {}
+ },
+ "Potra\u017eivanja od \u010dlanova poduzetnika": {
+ "Potra\u017eivanja od \u010dlanova dru\u0161tva za predujmljeni dobitak - dividendu": {},
+ "Potra\u017eivanja od \u010dlanova dru\u0161tva za privatne tro\u0161kove": {},
+ "Potra\u017eivanja od \u010dlanova ustanove": {},
+ "Potra\u017eivanja od \u010dlanova zadruge": {}
+ },
+ "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja (iz skupine 12 i 13)": {
+ "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja (iz skupine 12 i 13)-a1": {}
+ },
+ "Potra\u017eivanja za sredstva u slobodnoj zoni": {
+ "Potra\u017eivanja za sredstva u slobodnoj zoni-a1": {}
+ },
+ "Vrijednosno uskla\u0111enje potra\u017eivanja od zaposlenih \u010dlanova dru\u0161tva i ostalih potra\u017eivanja": {
+ "Vrijednosno uskla\u0111enje potra\u017eivanja od zaposlenih \u010dlanova dru\u0161tva i ostalih potra\u017eivanja-a1": {}
+ }
+ }
+ },
+ "POKRI\u0106E RASHODA I PRIHODI RAZDOBLJA": {
+ "FINANCIJSKI PRIHODI": {
+ "Dio prihoda od pridru\u017eenih poduzetnika i sudjeluju\u0107ih interesa": {
+ "Financijski prihodi (dividende, dobitci) iz udjela u dru\u0161tvima do 20%": {},
+ "Prihodi od kamata, te\u010d. razlika i dr. fin. prihoda iz odnosa s pridru\u017eenim poduz. i od udjela do 20%": {}
+ },
+ "Kamate, te\u010dajne razlike, dividende i sl. prihodi iz odnosa s povezanim poduzetnicima": {
+ "Dobitci od prodaje udjela i dionica od povezanih poduzetnika": {},
+ "Ostali financijski prihodi od povez. poduzetnika": {},
+ "Ostali financijski prihodi od povezanih poduzet": {},
+ "Prihodi od dividende (dobitka) iz udjela u povezanim poduzetnicima": {},
+ "Prihodi od kamata od povezanih poduzetnika": {},
+ "Prihodi od te\u010dajnih razlika od povez. poduzet.": {},
+ "Prihodi od valutne (indeksne) klauzule iz odnosa s povezanim poduzetnicima": {}
+ },
+ "Nerealizirani dobitci (prihodi) od financijske imovine": {
+ "Dobitci iz promjene fer vrijednosti ulaganja u nekretnine (HSFI 7. i MRS 40)": {},
+ "Dobitci iz promjene vrijednosti ostale imovine": {},
+ "Prihodi iz procjene fin. imovine namijenjene za trgovanje (HSFI 15. t. 15.52. i MRS 39. t. 55a. i dr.)": {}
+ },
+ "Ostali financijski prihodi": {
+ "Dobitci od prodaje dionica i udjela (s nepovez. dru\u0161tvima) i dr. vrijed. papira": {},
+ "Ostali financijski prihodi iz odnosa s nepovezanim poduzetnicima i dr. osobama": {},
+ "Prihodi iz udjela u investicijskim i dr. fondovima": {},
+ "Prihodi od primjene valutne (indeksne) klauzule": {},
+ "Prihodi od prodaje ostale financijske imovine": {}
+ },
+ "Prihodi negativnog goodwilla": {
+ "Prihodi negativnog goodwilla-a1": {}
+ },
+ "Prihodi od dividende i dobitaka iz udjela": {
+ "Prihodi od dividendi": {},
+ "Prihodi od udjela u dobitku u d.o.o. i dr.": {}
+ },
+ "Prihodi od kamata": {
+ "Kamate na depozite i jam\u010devine": {},
+ "Prihodi od kamata iz financijske imovine i dr.": {},
+ "Prihodi od redovnih kamata": {},
+ "Prihodi od zateznih kamata": {}
+ },
+ "Prihodi od te\u010dajnih razlika": {
+ "Pozitivne te\u010dajne razlike iz ni\u017eih obveza prema inozemstvu": {},
+ "Pozitivne te\u010dajne razlike iz tra\u017ebina i stanja deviza na ra\u010dunu": {},
+ "Prihodi od ostalih te\u010dajnih razlika": {}
+ }
+ },
+ "IZVANREDNI - OSTALI RASHODI": {
+ "Gubitci od procjene biolo\u0161ke imovine": {
+ "Gubitci od procjene biolo\u0161ke imovine-a1": {}
+ },
+ "Gubitci zbog izvla\u0161tenja ili zbog prirodnih katastrofa na va\u017enom dijelu imovine": {
+ "Gubitci zbog izvla\u0161tenja ili zbog prirodnih katastrofa na va\u017enom dijelu imovine-a1": {}
+ },
+ "Izvanredne kazne, penali, od\u0161tete, naknadno utvr\u0111. obveze i sl.": {
+ "Izvanredne kazne, penali, od\u0161tete, naknadno utvr\u0111. obveze i sl.-a1": {}
+ },
+ "Izvanredni otpisi od otu\u0111enja imovine, nastali neo\u010dekivano i u visokoj vrijednosti (HSFt4.7. i MRS10t9)": {
+ "Izvanredni otpisi od otu\u0111enja imovine, nastali neo\u010dekivano i u visokoj vrijednosti (HSFt4.7. i MRS10t9)-a1": {}
+ },
+ "Izvanredni rashodi iz ostalih rijetkih i neobi\u010dnih doga\u0111aja ili transakcija": {
+ "Izvanredni rashodi iz ostalih rijetkih i neobi\u010dnih doga\u0111aja ili transakcija-a1": {}
+ },
+ "Izvanredni rashodi od prodaje dugotrajne imovine (HSFI t. 8.35.)": {
+ "Izvanredni rashodi od prodaje dugotrajne imovine (HSFI t. 8.35.)-a1": {}
+ },
+ "Nerealizirani gubitci": {
+ "Nerealizirani gubitci-a1": {}
+ }
+ },
+ "OSTALI POSLOVNI I IZVANREDNI PRIHODI": {
+ "Dobitci od procjene poljoprivrednih proizvoda i biolo\u0161ke imovine (HSFI 17, t. 17.12 i MRS 41)": {
+ "Dobitci od prirasta biolo\u0161ke imovine": {},
+ "Dobitci od procjene biolo\u0161ke imovine": {},
+ "Dobitci od procjene poljoprivrednih proizvoda": {}
+ },
+ "Izvanredni - ostali prihodi (npr. veliki besplatni primitak, prihod koji nije proiza\u0161ao iz redovitog poslovanja)": {
+ "Ostali nepredvi\u0111eni prihodi": {},
+ "Prihod od dugotrajne materijalne imovine namijenjene prodaji": {},
+ "Prihod od izvanredne prodaje zna\u010dajnog dijela imovine": {},
+ "Prihod od izvansudskih nagodbi": {}
+ },
+ "Ostali poslovni prihodi": {
+ "Prihodi od (nevra\u0107enih) kaucija i depozita": {},
+ "Prihodi od financ. in\u017eenjeringa(projekt., financ. i izgr., kupoprodaja poduze\u0107a i sl.) i provizija": {},
+ "Prihodi od kapara, odustatnina i sl.": {},
+ "Prihodi od nagrada za proizvod, uslugu, oblik i sl.": {},
+ "Prihodi od naplate \u0161teta po sudskim procesima (zbog oduzete imovine,zlouporabe znaka,imena,prava i dr.)": {},
+ "Prihodi od naplate \u0161teta uni\u0161tene imovine (po\u017earom, poplavom i dr. vi\u0161om silom)": {},
+ "Prihodi od prodaje prava (patenata, licencija, koncesija, rente, imena, znaka i sl.)": {},
+ "Prihodi od ugovorenih i napla\u0107enih penala zbog neizvr\u0161enja roka u isporuci": {},
+ "Prihodi od vra\u0107enih premija osiguranja": {},
+ "Prihodi s osnove povrata poreza na promet": {}
+ },
+ "Prihodi od dr\u017eavnih potpora (HSFI 15 i MRS 20)": {
+ "Prihodi (odgo\u0111eni) od dr\u017eavnih potpora za investicije (sredstva)": {},
+ "Prihodi od dr\u017eavnih potpora za ostale odre\u0111ene namjene": {},
+ "Prihodi od dr\u017eavnih potpora za pokri\u0107e tro\u0161kova": {}
+ },
+ "Prihodi od otpisa obveza i popusta": {
+ "Otpis obveza prema kreditorima": {},
+ "Otpis obveza prema zaposlenicima": {},
+ "Otpis ostalih obveza": {},
+ "Otpisi obveza prema dobavlja\u010dima, obveza za primljene predujmove i sl.": {},
+ "Prihodi od naknadnih odobrenja - sni\u017eenja i popusta od dobavlja\u010da i dr.": {},
+ "Prihodi od zastare obveza": {}
+ },
+ "Prihodi od refundac., dotacija, subvencija i nadoknada": {
+ "Prihodi od dotacija i pomo\u0107i": {},
+ "Prihodi od naknada za jamstva": {},
+ "Prihodi od naknada \u0161teta iz teku\u0107eg poslovanja": {},
+ "Prihodi od ostalih nadoknada iz poslovanja": {},
+ "Prihodi od prefakturiranih tro\u0161kova (npr. komunalnih, premija osiguranja i dr.)": {},
+ "Prihodi od refundacije za rad radnika": {},
+ "Prihodi od subvencija": {},
+ "Prihodi s osnove basplatnog primitka opreme, nekretnina, zaliha i potra\u017eivanja": {},
+ "Prihodi za manjkove od odgovornih osoba": {},
+ "Prihodi za pokri\u0107e gubitka": {}
+ },
+ "Prihodi od revalorizacije - procjene": {
+ "Prihodi od procjene ostale imovine": {},
+ "Prihodi od procjene zaliha i dr. imovine": {},
+ "Prihodi od revalorizacije financijske imovine raspolo\u017eive za prodaju": {},
+ "Prihodi od revalorizacije zaliha": {},
+ "Prihodi od ukidanja gubitka (MRS 36)": {}
+ },
+ "Prihodi od rezidualnih imovinskih stavki, vi\u0161kova i procjena": {
+ "Inventurni vi\u0161kovi na robi, proizvodima i zalihama sirovina, materijala, dijelova i dugotrajne imovine": {},
+ "Prihodi od ostalih primitaka bez nadoknade": {},
+ "Prihodi od procjene prometa (utr\u0161ka) po nalazu poreznog nadzora": {},
+ "Prihodi od prodaje ulaganja u nekretnine (MRS 40. t. 69.)": {},
+ "Prihodi od prodaje dugotr. nemater. imovine (trgov. znak, patent i dr.) - iz uporabe": {},
+ "Prihodi od prodaje dugotrajne materijalne imovine (iz uporabe a amortizirane)": {},
+ "Prihodi od prodaje otpisanih i rashodovanih sredstava rada (alata, opreme i sl.)": {},
+ "Prihodi od ranije otpisanih zaliha po novoj procjeni (HSFI t. 10.38. i MRS 2, t. 33.)": {},
+ "Vi\u0161kovi iz neidentificiranih nov\u010danih doznaka u teku\u0107em poslovanju": {},
+ "Vi\u0161kovi u blagajni (novac, vrijed. papiri i dr.)": {}
+ },
+ "Prihodi od ukidanja rezerviranja i naknadno napla\u0107eni prihodi": {
+ "Naknadno utvr\u0111eni prihodi": {},
+ "Prihodi od naknadno napla\u0107enih jamstava - garancija": {},
+ "Prihodi od naknadno napla\u0107enih potra\u017eivanja iz prethodnih godina": {},
+ "Prihodi od naknadno napla\u0107enih reklamacija": {},
+ "Prihodi od naplate iz ugovora po naknadnim priznanjima iz pro\u0161lih godina": {},
+ "Prihodi od ukidanja tro\u0161kova od kojih se odustalo": {},
+ "Prihodi od zaprimanja dobara koja su prodana u prethodnom obra\u010d. razdoblju": {},
+ "Prihodovanje dugoro\u010dnih rezerviranja": {},
+ "Ukidanje pasiv. vrem. razgrani\u010denja": {}
+ },
+ "Prihodi uporabe vlastitih proizvoda": {
+ "Prihodi od uporabe vlastitih proizvoda i usluga za dugotrajnu imovinu": {},
+ "Prihodi uporabe vlastitih proizvoda i usluga za tro\u0161kove": {}
+ }
+ },
+ "PRIHODI OD PRODAJE PROIZVODA I USLUGA": {
+ "Ostali prihodi od prodaje u\u010dinaka": {
+ "Ostali prihodi od prodaje u\u010dinaka-a1": {}
+ },
+ "Prihodi iz orta\u0161tva": {
+ "Prihodi iz orta\u0161tva-a1": {}
+ },
+ "Prihodi od graditeljskih usluga - iz ugovora o izgradnji (gra\u0111evina, postrojenja, brodova i sl.)": {
+ "Prihodi od graditeljskih usluga - iz ugovora o izgradnji (gra\u0111evina, postrojenja, brodova i sl.)-a1": {}
+ },
+ "Prihodi od najmova i zakupa": {
+ "Prihodi od najmova i zakupa-a1": {}
+ },
+ "Prihodi od prodaje dobara u inozemstvo (mogu\u0107a analitika po vrstama proizvoda i zemljama)": {
+ "Prihodi od prodaje dobara u inozemstvo (mogu\u0107a analitika po vrstama proizvoda i zemljama)-a1": {}
+ },
+ "Prihodi od prodaje proizvoda (analitika po proizvodima ili profitnim centrima)": {
+ "Prihod od povratne naknade za ambala\u017eu (bez PDV-a)": {},
+ "Prihod od prodaje otpadaka iz proizvodnje": {},
+ "Prihodi od prodaje poluproizvoda i nedovr\u0161enih proizvoda": {},
+ "Prihodi od prodaje proizvoda na kredit ili otplatu": {},
+ "Prihodi od prodaje proizvoda od redovne prodaje": {},
+ "Prihodi od prodaje stanova i dr. gra\u0111evina": {},
+ "Prihodi ostvareni u posl. jed. na podru\u010dju posebne dr\u017eav. skrbi i u Vukovaru": {},
+ "Prihodi ostvareni u slobodnoj zoni": {},
+ "Prodaja u vlastitim prodavaonicama": {}
+ },
+ "Prihodi od prodaje proizvoda i usluga ovisnim dru\u0161tvima (analitika po dru\u0161tvima)": {
+ "Prihodi od prodaje proizvoda i usluga ovisnim dru\u0161tvima (analitika po dru\u0161tvima)-a1": {}
+ },
+ "Prihodi od prodaje proizvoda i usluga poduzet. u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)": {
+ "Prihodi od prodaje proizvoda i usluga poduzet. u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1": {}
+ },
+ "Prihodi od prodaje usluga": {
+ "Prihodi od hotela i no\u0107enja": {},
+ "Prihodi od knjigovodstvenih, usluga poreznog savjetovanja, revizorskih, konzultantskih i dr. usluga": {},
+ "Prihodi od komunalnih usluga": {},
+ "Prihodi od prodaje ostalih usluga": {},
+ "Prihodi od programskih usluga": {},
+ "Prihodi od promid\u017ebenih usluga": {},
+ "Prihodi od restorana i gostionica": {},
+ "Prihodi od servisnih usluga, usluga popravaka i sl. usluga": {},
+ "Prihodi od usluga prijevoza": {},
+ "Prihodi od usluga za\u0161tite i istra\u017eivanja": {}
+ },
+ "Prihodi od prodaje usluga u inozemstvo (mogu\u0107a analitika po vrstama usluga i zemljama kupcima)": {
+ "Prihodi iz me\u0111unarodne plovidbe brodovima (\u010dl. 26., st. 10. ZoPD)": {},
+ "Prihodi od internetskih usluga za inozemstvo": {},
+ "Prihodi od poslovnih jedinica u inozemstvu": {},
+ "Prihodi od prodaje turisti\u010dkih usluga u inozem.": {}
+ }
+ },
+ "PRIHODI OD PRODAJE TRGOVA\u010cKE ROBE": {
+ "Ostali prihodi od prodaje roba i trgova\u010dkih usluga": {
+ "Prihodi od prikupljanja ambala\u017ee": {},
+ "Prihodi od prodaje korisnog otpada": {},
+ "Prihodi od zbrinjavanja otpada": {}
+ },
+ "Prihodi od dane (prodane) robe u financijski lizing (najam)": {
+ "Prihodi od dane (prodane) robe u financijski lizing (najam)-a1": {}
+ },
+ "Prihodi od preprodaje nekretnina i umjetnina": {
+ "Prihodi od preprodaje nekretnina i umjetnina-a1": {}
+ },
+ "Prihodi od prodaje nekurentne robe (robe u kvaru, o\u0161te-\u0107enju, demodirana i sl.)": {
+ "Prihodi od prodaje nekurentne robe (robe u kvaru, o\u0161te-\u0107enju, demodirana i sl.)-a1": {}
+ },
+ "Prihodi od prodaje robe": {
+ "Prihodi od povratne naknade za ambala\u017eu (bez PDV-a)": {},
+ "Prihodi od prodaje robe dane u komisiju ili konsignaciju": {},
+ "Prihodi od prodaje robe na malo (analitika po prodav.)": {},
+ "Prihodi od prodaje robe na veliko (analitika po prodajnim mjestima)": {},
+ "Prihodi od prodaje robe u povezanim dru\u0161tvima": {},
+ "Prihodi od prodaje robe u tranzitu": {},
+ "Prihodi od prodaje u poslov. jed. na podru\u010dju posebne dr\u017eav. skrbi i Vukovaru": {},
+ "Prihodi od prodaje uvezene robe na veliko": {},
+ "Prihodi od prometa nekretnina": {}
+ },
+ "Prihodi od prodaje robe na inozemnom tr\u017ei\u0161tu": {
+ "Prihodi od prodaje robe na inozemnom tr\u017ei\u0161tu-a1": {}
+ },
+ "Prihodi od prodaje robe na kredit": {
+ "Prihodi od prodaje robe na potro\u0161a\u010dki kredit": {},
+ "Prihodi od prodaje robe na robni kredit": {}
+ },
+ "Prihodi od prodaje robe ovisnim dru\u0161tvima": {
+ "Prihodi od prodaje robe ovisnim dru\u0161tvima-a1": {}
+ },
+ "Prihodi od prodaje robe poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)": {
+ "Prihodi od prodaje robe poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1": {}
+ },
+ "Prihodi od trgova\u010dkih usluga": {
+ "Prihodi od davanja mi\u0161ljenja": {},
+ "Prihodi od fran\u0161iza i robnih znakova": {},
+ "Prihodi od provizija": {},
+ "Prihodi od usluge posredovanja": {}
+ }
+ },
+ "RAZLIKA PRIHODA I RASHODA FINANCIJSKE GODINE": {
+ "Razlika prihoda i rashoda (iz cjelokupnog poslovanja)": {
+ "Razlika prihoda i rashoda (iz cjelokupnog poslovanja)-a1": {}
+ }
+ },
+ "TRO\u0160KOVI ADMINISTRACIJE I OSTALI RASHODI": {
+ "Ostali poslovni rashodi - nespomenuti": {
+ "Ostali poslovni rashodi - nespomenuti-a1": {}
+ },
+ "Tro\u0161kovi uprave, prodaje, administracije (491)": {
+ "Tro\u0161kovi uprave, prodaje, administracije (491)-a1": {}
+ }
+ },
+ "TRO\u0160KOVI PRODANE ROBE": {
+ "Gre\u0161kom neiskazani rashodi prodane robe u proteklim razdobljima u trgovini": {
+ "Gre\u0161kom neiskazani rashodi prodane robe u proteklim razdobljima u trgovini-a1": {}
+ },
+ "Nabavna vrijednost prodane robe": {
+ "Tro\u0161ak prodane robe u inozemstvu": {},
+ "Tro\u0161ak prodane robe u poslov. jed.": {},
+ "Tro\u0161ak prodane robe u tuzemstvu": {},
+ "Tro\u0161kovi prodane robe u tranzitu": {}
+ },
+ "Nabavna vrijednost prodanih nekretnina i umjetnina": {
+ "Nabavna vrijednost prodanih nekretnina i umjetnina-a1": {}
+ },
+ "Tro\u0161kovi dugotr. imov. namijenjeni prodaji": {
+ "Tro\u0161kovi dugotr. imov. namijenjeni prodaji-a1": {}
+ },
+ "Tro\u0161kovi kala, rastepa, kvara i loma na robi i otpisi robe": {
+ "Kalo, rastep, kvar i lom u dopu\u0161tenoj visini prema Pravilniku HGK - porezno priznati": {},
+ "Manjak robe na teret odgovorne osobe": {},
+ "Manjkovi i otpisi trgova\u010dke robe po o\u010devidu PU i sl. - porezno priznati": {},
+ "Manjkovi uslijed vi\u0161e sile (provalne kra\u0111e, poplava, po\u017ear, potres i sl.) - porezno priznati": {},
+ "Prekomjerni kalo, rastep, kvar i lom + PDV - porezno nepriznati": {}
+ },
+ "Tro\u0161kovi vrijednosnog uskla\u0111enja dugotrajne imovine namijenjene prodaji (699)": {
+ "Tro\u0161kovi vrijednosnog uskla\u0111enja dugotrajne imovine namijenjene prodaji (699)-a1": {}
+ },
+ "Tro\u0161kovi vrijednosnog uskla\u0111enja trgova\u010dke robe i predujmova (669, 679, 689)": {
+ "Tro\u0161kovi vrijednosnog uskla\u0111enja trgova\u010dke robe i predujmova (669, 679, 689)-a1": {}
+ },
+ "Tro\u0161kovi zamjene robe u jamstvenom roku": {
+ "Tro\u0161kovi zamjene robe u jamstvenom roku-a1": {}
+ }
+ },
+ "TRO\u0160KOVI PRODANIH ZALIHA PROIZVODA I USLUGA": {
+ "Gre\u0161kom neiskazani rashodi proteklih razdoblja": {
+ "Gre\u0161kom neiskazani rashodi proteklih razdoblja-a1": {}
+ },
+ "Gubitci iz ugovora o izgradnj (MRS 11, t. 36.)": {
+ "Gubitci iz ugovora o izgradnj (MRS 11, t. 36.)-a1": {}
+ },
+ "Rashodi zaliha proizvodnje (HSFI 10 i MRS 2)": {
+ "Dopu\u0161teni manjkovi -porezno priznati- tehnolo\u0161ki KRL i \u0161kart u proizvodnji (sa skupina 60, 62, 63 i 64)": {},
+ "Prekomjerni manjkovi proizvoda (HSFI t. 10.2. i MRS 2, t. 16.) - porezno nepriznati": {},
+ "Prekomjerni manjkovi-porezno priznati teh.KRL i \u0161kart u proiz.(60,62,63i64 -HSFI t10.21. i MRS2,t14)": {},
+ "Razlika vi\u0161eg tro\u0161ka proizvodnje od neto-vrij. koja se mo\u017ee realizirati (HSFIt.10.35. i MRS2t.28.-33.)": {},
+ "Tro\u0161kovi isporu\u010denih proizvoda u jamstvenom roku (zamjena)": {}
+ },
+ "Tro\u0161ak zaliha prodanih proizvoda (60, 62, 63 i 64)": {
+ "Tro\u0161ak zaliha prodanih proizvoda (60, 62, 63 i 64)-a1": {}
+ },
+ "Tro\u0161kovi iz ugovora o orta\u0161tvu": {
+ "Tro\u0161kovi iz ugovora o orta\u0161tvu-a1": {}
+ },
+ "Tro\u0161kovi neiskori\u0161tenog kapaciteta (HSFI t. 10.18. i MRS 2 t. 13)": {
+ "Tro\u0161kovi neiskori\u0161tenog kapaciteta (HSFI t. 10.18. i MRS 2 t. 13)-a1": {}
+ },
+ "Tro\u0161kovi prodanih zaliha materijala i otpadaka (31, 32, 35 i 36)": {
+ "Tro\u0161kovi manjkova materijala, dijelova i inventara kojom se tereti odgovorna osoba": {},
+ "Tro\u0161kovi nabavne vrijednosti materijala, dijelova, inventara i otpadaka": {}
+ },
+ "Tro\u0161kovi realiziranih usluga (490 i 601)": {
+ "Tro\u0161kovi realiziranih usluga (490 i 601)-a1": {}
+ },
+ "Tro\u0161kovi vrijed. uskl. proizvod. u tijeku(609), poluproizvoda(629) i zaliha got. proizvoda (639 i 649)": {
+ "Tro\u0161kovi vrijed. uskl. proizvod. u tijeku(609), poluproizvoda(629) i zaliha got. proizvoda (639 i 649)-a1": {}
+ }
+ },
+ "UDIO U GUBITKU I DOBITKU PRIDRU\u017dENIH PODUZETNIKA": {
+ "Udio u dobitku od pridru\u017eenih poduzetnika": {
+ "Udio u dobitku orta\u0161tva": {},
+ "Udio u dobitku povezanih dru\u0161tava": {}
+ },
+ "Udio u gubitku pridru\u017eenih poduzetnika": {
+ "Udio u gubitku ortaka": {},
+ "Udio u gubitku povezanih dru\u0161tava": {}
+ }
+ }
+ },
+ "POTRA\u017dIVANJA ZA UPISANI KAPITAL I DUGOTRAJNA IMOVINA": {
+ "BIOLO\u0160KA IMOVINA": {
+ "Akumulirana amortizacija biolo\u0161ke imovine": {
+ "Akumulirana amortiz. vi\u0161egodi\u0161njih nasada": {},
+ "Akumulirana amortiz. \u017eivotinja (osnovnog stada)": {}
+ },
+ "Biolo\u0161ka imovina - bilje - vi\u0161egodi\u0161nji nasadi": {
+ "Maslinici": {},
+ "Parkovi, zelenila, nasadi i cvije\u0107e": {},
+ "Planta\u017ee drve\u0107a i bilja (\u0161ume)": {},
+ "Ulaganja u ostale vi\u0161egodi\u0161nje nasade": {},
+ "Vinogradi": {},
+ "Vo\u0107njaci": {}
+ },
+ "Biolo\u0161ka imovina - \u017eivotinje - osnovno stado": {
+ "Goveda": {},
+ "Konji": {},
+ "Mazge, magarci i mule": {},
+ "Ostale nespomenute \u017eivotinje (psi, ptice i dr.)": {},
+ "Ovce i koze": {},
+ "Perad": {},
+ "P\u010delinja dru\u0161tva": {},
+ "Ribe": {},
+ "Stado divlja\u010di": {},
+ "Svinje": {}
+ },
+ "Biolo\u0161ka imovina u pripremi": {
+ "Vi\u0161egodi\u0161nji nasadi u pripremi": {},
+ "\u017divotinje (osnovno stado) u nabavi": {}
+ },
+ "Predujmovi za biolo\u0161ku imovinu": {
+ "Predujmovi na nabavu \u017eivotinja": {},
+ "Predujmovi za vi\u0161egodi\u0161nje nasade": {}
+ },
+ "Vrijednosno uskla\u0111enje biolo\u0161ke imovine": {
+ "Vrijednosno uskla\u0111enje vi\u0161egodi\u0161njih nasada": {},
+ "Vrijednosno uskla\u0111enje \u017eivotinja (osnovnog stada)": {}
+ }
+ },
+ "DUGOTRAJNA FINANCIJSKA IMOVINA (s povratom du\u017eim od jedne godine)": {
+ "Dani zajmovi povezanim poduzetnicima (analitika po dru\u0161tvima u kojima se ima vi\u0161e od 20% udjela)": {
+ "Dani zajmovi povezanim poduzetnicima (analitika po dru\u0161tvima u kojima se ima vi\u0161e od 20% udjela)-a1": {}
+ },
+ "Dani zajmovi, depoziti i sl.": {
+ "Dani dugotrajni zajmovi": {
+ "Dani zajmovi direktoru, ortacima, menad\u017eerima, zaposlenicima": {},
+ "Dani zajmovi kooperantima": {},
+ "Dani zajmovi vanjskim fizi\u010dkim osobama - obrtnicima": {},
+ "Dani zajmovi vanjskim pravnim osobama (nepovezanim)": {},
+ "Financijski zajmovi dani u inozemstvo": {},
+ "Oro\u010denja u bankama": {},
+ "Ostali dugotrajni zajmovi": {}
+ },
+ "Depoziti dugotrajni": {
+ "Depoziti iz poslovnih aktivnosti": {},
+ "Depoziti kod osiguravaju\u0107ih dru\u0161tava": {},
+ "Depoziti na carini (garancija \u0161peditera)": {},
+ "Depoziti u poslovnim bankama": {},
+ "Sudski depoziti": {}
+ },
+ "Kaucije i kapare": {
+ "Dane kapare i osiguranja": {},
+ "Kaucije iz kupoprodajnih poslova": {},
+ "Kaucije za obveze": {},
+ "Kaucije za pla\u0107anja": {}
+ }
+ },
+ "Nezara\u0111ene kamate u kreditima i sl.": {
+ "Nezara\u0111ene kamate u kreditima i sl.-a1": {}
+ },
+ "Ostala dugotrajna financijska imovina": {
+ "Ostala nespomenuta dugoro\u010dna ulaganja": {},
+ "Ulaganja u investicijske fondove (s rokom du\u017eim od 1 god.)": {}
+ },
+ "Sudjeluju\u0107i interesi (udjeli)": {
+ "Potra\u017eivanja za udio u dobitku (analitika po udjelima)": {},
+ "Udjel u dioni\u010dkom kapitalu (do 20% udjela - analitika po dru\u0161tvima)": {},
+ "Udjel u kapitalu d.o.o. (do 20% udjela)": {},
+ "Udjeli u dru\u0161tvima u inozemstvu (do 20% udjela)": {},
+ "Ulaganje u dionice i udjele radi preprodaje": {}
+ },
+ "Udjeli (dionice) kod povezanih poduzetnika (s vi\u0161e od 20% udjela)": {
+ "Osniva\u010dki udjeli u ustanovama": {},
+ "Udio u dru\u0161tvu s uzajamnim udjelima": {},
+ "Udjel u dionicama (s vi\u0161e od 20%)": {},
+ "Udjel u kapitalu d.o.o.-a (s vi\u0161e od 20%)": {},
+ "Udjeli u dru\u0161tvima u inozemstvu (s vi\u0161e od 20%)": {},
+ "Udjeli u komanditnom dru\u0161tvu": {},
+ "Udjeli u zadrugama": {},
+ "Ulaganje u kapitalne pri\u010duve (neupisani kapital)": {}
+ },
+ "Ulaganja koja se obra\u010dunavaju metodom udjela": {
+ "Ulaganja (udjeli) koji su raspolo\u017eivi za prodaju (dugotrajno ulaganje -MRS28.t.11. i 13. te MRS39.t.9.)": {}
+ },
+ "Ulaganja u vrijednosne papire (dugotrajne)": {
+ "Dugotrajna ulaganja u blagajni\u010dke zapise": {},
+ "Dugotrajna ulaganja u obveznice dru\u0161tva": {},
+ "Dugotrajna ulaganja u opcije, certifikate i sl.": {},
+ "Nezara\u0111eni prihodi u financijskim instrumentima": {},
+ "Ulaganja u dr\u017eavne obveznice": {},
+ "Ulaganja u mjenice, zadu\u017enice (kupljene)": {},
+ "Ulaganja u ostale vrijednosne papire": {
+ "Ulaganja u vrijednosne papire po fer vrijednosti": {},
+ "Vrijednosni papiri namijenjeni prodaji (do dospije\u0107a)": {}
+ },
+ "Ulaganja u robne ugovore": {},
+ "Ulaganje u vrijed. pap. raspolo\u017eive za prodaju": {}
+ },
+ "Vrijednosno uskla\u0111enje financijske imovine - dugotrajne (analitika prema oblicima imovine u uskla\u0111enju)": {
+ "Vrijednosno uskla\u0111enje financijske imovine - dugotrajne (analitika prema oblicima imovine u uskla\u0111enju)-a1": {}
+ },
+ "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela u T.K.)": {
+ "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela u T.K.)-a1": {}
+ }
+ },
+ "MATERIJALNA IMOVINA - NEKRETNINE": {
+ "Akumulirana amortizacija gra\u0111evina": {
+ "Akumulirana amortizacija gra\u0111evina (analitika prema pojedinim gra\u0111evinama)": {},
+ "Akumulirana amortizacija odlagali\u0161ta otpada, kamenoloma i sl. (MRS 16. t. 58.)": {}
+ },
+ "Gra\u0111evinski objekti (za vlastite potrebe)": {
+ "Cjevovodi, vodospremnici, utvr\u0111ene obale, kanali, kanalizacija, dalekovodi": {},
+ "Objekti poljoprivrede i ribarstva": {},
+ "Ograde, izlozi, potporni zidovi -brane, \u0161portski tereni,\u0161atori,\u017ei\u010dare i sl.": {},
+ "Ostali nespomenuti gra\u0111evinski objekti (rudnici, brane) i objekti izvan uporabe": {},
+ "Poslovne zgrade": {},
+ "Putovi, parkirali\u0161ta, staze i dr. gra\u0111evine (rampe i sl.), nadvo\u017enjaci i dr. bet. ili met. konstruk.": {},
+ "Skladi\u0161ta, silosi, nadstre\u0161nice i gara\u017ee, staklenici, su\u0161ionice, hladnja\u010de": {},
+ "Tvorni\u010dke zgrade, hale i radionice": {},
+ "Zgrade monta\u017ene, barake, mostovi, drvene konstrukcije i sl.": {},
+ "Zgrade trgovine, hotela, motela, restorana": {}
+ },
+ "Nekretnine u pripremi": {
+ "Gra\u0111evine u pripremi": {},
+ "Zemlji\u0161ta u pripremi": {}
+ },
+ "Predujmovi za nabavu nekretnina": {
+ "Predujmovi za gra\u0111evine u nabavi": {},
+ "Predujmovi za nabavu zemlji\u0161ta": {}
+ },
+ "Stanovi za vlastite zaposlenike": {
+ "Stanovi za vlastite zaposlenike-a1": {}
+ },
+ "Vrijednosno uskla\u0111enje nekretnina": {
+ "Vrijednosno uskla\u0111enje gra\u0111evina": {},
+ "Vrijednosno uskla\u0111enje zemlji\u0161ta": {}
+ },
+ "Zemlji\u0161na prava (vi\u0161egodi\u0161nja)": {
+ "Pravo slu\u017enosti na zemlji\u0161tu (unaprijed pla\u0107ena)": {},
+ "Zemlji\u0161ta u zakupu (unaprijed pla\u0107ena)": {},
+ "Zemlji\u0161te s upisanim pravom gra\u0111enja (unaprijed pla\u0107ena)": {}
+ },
+ "Zemlji\u0161ta": {
+ "Gra\u0111evinsko zemlji\u0161te (bez zgrada)": {},
+ "Pobolj\u0161anja na zemlji\u0161tu (ulaganja u odvodnjavanje, ure\u0111ivanje prilaza i sl.)": {},
+ "Poljoprivredno zemlji\u0161te": {},
+ "Zemlji\u0161ta ispod gra\u0111evina": {},
+ "Zemlji\u0161ta pod dugogodi\u0161njim nasadama, parkovima, vrtovima i sl.": {},
+ "Zemlji\u0161te pod prometnicama, dvori\u0161tima, parkirali\u0161tima i sl.": {},
+ "Zemlji\u0161te sa supstancijalnom potro\u0161njom ili odlagali\u0161ta": {},
+ "Zemlji\u0161te za deponije sme\u0107a i otpada": {},
+ "Zemlji\u0161te za eksploataciju kamena, gline, \u0161ljunka i pijeska,": {},
+ "\u010cista neobra\u0111ena i nezasa\u0111ena zemlji\u0161ta i kamenjari": {}
+ }
+ },
+ "NEMATERIJALNA IMOVINA": {
+ "Akumulirana amortizacija nematerijalne imovine": {
+ "Akumulirana amort. ostale nematerijalne imovine": {},
+ "Akumulirana amort. robne i uslu\u017ene marke": {},
+ "Akumulirana amortizacija godwilla (v. napom. 3.)": {},
+ "Akumulirana amortizacija izdataka za razvoj": {},
+ "Akumulirana amortizacija koncesija, patenata, licencija i sl.": {},
+ "Akumulirana amortizacija softwera": {}
+ },
+ "Goodwill": {
+ "Goodwill": {}
+ },
+ "Izdatci za razvoj": {
+ "Izdatci za istra\u017eivanje mineralnih blaga (MSFI 6)": {},
+ "Izdatci za razvoj proizvoda (uzorci, recepture, tro\u0161kovi pronalazaka i sl.).": {},
+ "Izdatci za razvoj projekta (konstruiranje i test. prototipova i modela,alata,naprava i kalupa i sl.": {}
+ },
+ "Koncesije, patenti, licencije, robne i uslu\u017ene marke": {
+ "Robne marke, trgova\u010dko ime, lista kupaca, industrijska prava, marketin\u0161ka prava, usl. marke i sl.prava": {},
+ "Ulaganje u koncesije idozvole(za resurse, ceste, ribarenje, linije, sirovine, itd.)": {},
+ "Ulaganje u licenciju i fren\u010dajz (Franchising)": {},
+ "Ulaganje u patente i tehnologiju, inovacije, teh.dokumentaciju za proizv. proizvoda ili pru\u017eanje usluga": {},
+ "Ulaganje u tr\u017ei\u0161ni udio (otkup prava distribucije za neko podru\u010dje)": {}
+ },
+ "Nematerijalna imovina u pripremi (analitika prema vrsti ra\u010duna skupine 01)": {
+ "Nematerijalna imovina u pripremi (analitika prema vrsti ra\u010duna skupine 01)-a1": {}
+ },
+ "Ostala nematerijalna imovina": {
+ "Dugogodi\u0161nje naknade pla\u0107ene za pravo gra\u0111enja, pravo prolaza i sl.": {},
+ "Filmovi, glazbeni zapisi": {},
+ "Ostala nematerijalna imovina": {}
+ },
+ "Predujmovi za nabavu nematerijalne imovine": {
+ "Predujmovi za koncesije": {},
+ "Predujmovi za nabavu ostalih prava uporabe": {},
+ "Predujmovi za nabavu softwera": {},
+ "Predujmovi za ostalu nematerijalnu imovinu": {},
+ "Predujmovi za patente, licencije i dr.": {},
+ "Predujmovi za razvoj": {},
+ "Predujmovi za robne ili uslu\u017ene marke": {}
+ },
+ "Softver i ostala prava": {
+ "Ostala dugotrajna prava": {
+ "Ulaganja na tu\u0111oj imovini radi uporabe ili pobolj\u0161anja (nekretnina, opreme i sl.)": {},
+ "Ulaganje u autorska i dr. prava kori\u0161tenja": {},
+ "Ulaganje u dugogodi\u0161nje pravo uporabe (prema ugovoru)": {},
+ "Ulaganje u pravo reproduciranja (npr. filmova), pravo objave u izdava\u0161tvu i sl.": {},
+ "Ulaganje u pravo suvlasni\u0161tva opreme": {},
+ "Ulaganje u znanje (know how), dizajn": {}
+ },
+ "Ostala prava": {
+ "Ostala dugogodi\u0161nja prava": {},
+ "Zalo\u017eno pravo i hipoteke (realizirane)": {}
+ },
+ "Softwer": {
+ "Ulaganje u internetske stranice": {},
+ "Ulaganje u ra\u010dunalni softwer": {}
+ }
+ },
+ "Vrijednosno uskla\u0111enje nematerijalne imovine (analitika prema vrsti ra\u010duna skupine 01)": {
+ "Vrijednosno uskla\u0111enje nematerijalne imovine (analitika prema vrsti ra\u010duna skupine 01)-a1": {}
+ }
+ },
+ "ODGO\u0110ENA POREZNA IMOVINA": {
+ "Odgo\u0111ena porezna imovina s osnove poreznog gubitka": {
+ "Odgo\u0111ena porezna imovina s osnove poreznog gubitka-a1": {}
+ },
+ "Ostala odgo\u0111ena porezna imovina": {
+ "Odgo\u0111ena porezna imovina s osnove pove\u0107ane amortizacije-a1": {},
+ "Ostala odgo\u0111ena porezna imovina-a1": {}
+ }
+ },
+ "POSTROJENJA, OPREMA, ALATI, INVENTAR I TRANSPORTNA SREDSTVA": {
+ "Akumulirana amortizacija postrojenja i opreme": {
+ "Akum. amortiz.30% i 100% pretporeza od brodova, jahti i dr. sred. za os. prijevoz(NV preko 400000,00kn)": {},
+ "Akumulirana amortiz. 30% i 100% pretporeza od osob. automobila (n. v. ve\u0107e od 400.000,00 kn)": {},
+ "Akumulirana amortiz. 30% od pretporeza od brodova, jahti i dr. sred. za osobni prijevoz": {},
+ "Akumulirana amortiz. 30% pretporeza od osob. automobila": {},
+ "Akumulirana amortiz. alata, pogonskog inventara i transportne imovine": {},
+ "Akumulirana amortiz. opreme": {},
+ "Akumulirana amortiz. ostale mat. imovine": {},
+ "Akumulirana amortiz. poljoprivredne opreme": {},
+ "Akumulirana amortiz. postrojenja": {},
+ "Ostala akumulirana amortizacija": {}
+ },
+ "Alati, pogonski inventar i transportna imovina": {
+ "Alati, inventar i vozila izvan uporabe": {},
+ "Alati, mjerni i kontrolni instrumenti i pomo\u0107na oprema": {},
+ "Audio i video aparati, kamere, parkir. rampe i sl.": {},
+ "Inventar ustanova (aparati, kreveti i sl.)": {},
+ "Ostali pogonski inventar,": {},
+ "Pogonski i skladi\u0161ni inventar (stala\u017ee, zatvoreni ormari, skele, oplate, protupo\u017earni aparati i sl.)": {},
+ "Poku\u0107stvo - inventar": {
+ "Inventar trgovine (police, pregrade, pultovi)": {},
+ "Ostalo poku\u0107stvo i inventar": {},
+ "Ugostiteljsko i hotelsko poku\u0107stvo i inventar": {},
+ "Uredsko poku\u0107stvo, sagovi, zavjese i sl.": {}
+ },
+ "Reklame (svjetle\u0107e), stupovi i sl.": {},
+ "Transportna imovina": {
+ "Auto mje\u0161alice, auto crpke za beton, auto dizalice i sl.": {},
+ "Autobusi": {},
+ "Brodice, jahte i ost. plovila": {},
+ "Brodovi (ve\u0107i od 1000 BRT)": {},
+ "Ostala transportna sredstva i ure\u0111aji (gusjeni\u010dari, el. vozila, vilju\u0161kari, vagoni bicikli i dr.)": {},
+ "Priklju\u010dna transportna sredstva (prikolice)": {},
+ "Putni\u010dka vozila (osobna i putni\u010dki kombi) i motor kota\u010di": {},
+ "Teretna i vu\u010dna vozila, teglja\u010di i kamioni": {},
+ "Teretna vozila (dostavna i kombi) i hladnja\u010de, cisterne": {},
+ "Zrakoplovi": {}
+ },
+ "Vi\u0161egodi\u0161nja ambala\u017ea": {}
+ },
+ "Materijalna imovina u pripremi": {
+ "Alati, pogonski inventar u pripremi": {},
+ "Oprema u pripremi": {},
+ "Osobni automobili i transportna sredstva u pripremi": {},
+ "Ostala imovina u pripremi": {},
+ "Poljoprivredna oprema u pripremi": {},
+ "Postrojenja u pripremi": {}
+ },
+ "Oprema": {
+ "Oprema grijanja i hla\u0111enja": {},
+ "Oprema servisa (dizalice, ispitni ure\u0111aji, aparati i dr.)": {},
+ "Oprema trgovine (police, blagajne, hladnjaci, i dr.)": {},
+ "Oprema ugostiteljstva, hotela i sl. (aparati, \u0161tednjaci, hladnjaci, poku\u0107stvo i sl.)": {},
+ "Oprema za graditeljstvo i monta\u017eu(kranovi, bageri, skele, oplate, mje\u0161alice, dizalice, valjci i sl.)": {},
+ "Oprema za\u0161tite na radu i protupo\u017earne za\u0161tite": {},
+ "Ostala oprema i oprema izvan uporabe": {},
+ "Ra\u010dunalna oprema": {},
+ "Telekomunikacijska oprema (mobiteli, tel. centrale, antene i sl.)": {},
+ "Uredska oprema (fotokopirni, telefoni, telefaxi, blagajne, alarmi, klima, hladnjaci, televizori, i dr.)": {}
+ },
+ "Ostala materijalna imovina": {
+ "Arhivski predmeti, makete i sl.": {},
+ "Knjige, karte, fotografije i sl.": {},
+ "Oldtimeri (automobili, brodovi i dr.)": {},
+ "Ostala materijalna imovina": {},
+ "Umjetnine, slike i sl.": {}
+ },
+ "Poljoprivredna oprema i mehanizacija": {
+ "Oprema mlinova": {},
+ "Oprema ribarstva (kavezi, mre\u017ee, \u010damci i brodovi, pakirnice)": {},
+ "Oprema sto\u010darstva i p\u0107elarstva": {},
+ "Oprema vinogradarstva (ba\u010dve, filteri, pre\u0161e, punionica)": {},
+ "Oprema vo\u010darstva i maslinarstva": {},
+ "Oprema za mljekarstvo (muzilice, separatori, police, spremnici i sl.)": {},
+ "Ostala oprema poljoprivrede, sto\u010darstva i ribarstva": {},
+ "Radni priklju\u010dci (plugovi, bera\u010dice, freze, prskalice, sabira\u010de i sl.)": {},
+ "Traktori, kombajni, prikolice, kosilice i sl.": {}
+ },
+ "Postrojenja": {
+ "Energetska postrojenja (kotlovnice, generatori,solarne \u0107elije, vjetro-elektrane, toplinske crpke i dr.)": {},
+ "Mlinska postrojenja": {},
+ "Ostala postrojenja i postrojenja izvan uporabe": {},
+ "Pobolj\u0161anje na postrojenjima": {},
+ "Postrojenje za pakiranje, ambala\u017eu i sl.": {},
+ "Prijenosna postrojenja (dizala, pokretne stepenice, elevatori, pokretne trake i sl.)": {},
+ "Rashladna postrojenja": {},
+ "Strojevi i alati u svezi sa strojevima u pogonima i radionicama za obradu i preradu": {},
+ "Tehni\u010dka postrojenja, ure\u0111aji, spremnici, pogonski motori, platforme i dr.": {}
+ },
+ "Predujmovi za materijalnu imovinu": {
+ "Predujam za ostalu imovinu": {},
+ "Predujmovi za alate, pogonski inventar i transportnu imovinu": {},
+ "Predujmovi za postrojenja i opremu": {}
+ },
+ "Pretporez koji se ne mo\u017ee odbiti (kao dio vrijed. os. aut.)": {
+ "30% i 100% pretporeza od brodova, jahti i dr. (n.v. ve\u0107e od 400.000,00 kn)": {},
+ "30% i 100% pretporeza od osobnih automobila (n. v. ve\u0107e od 400.000,00 kn)": {},
+ "30% pretporeza od brodova, jahti i dr. (n.v. do 400.000,00 kn)": {},
+ "30% pretporeza od osobnih automobila (n. v. do 400.000,00 kn)": {}
+ },
+ "Vrijednosno uskla\u0111enje postrojenja i opreme": {
+ "Vrijednosno uskla\u0111enje alata, pogonskog inventara i transportne imovine": {},
+ "Vrijednosno uskla\u0111enje opreme": {},
+ "Vrijednosno uskla\u0111enje ostale mat. imovine": {},
+ "Vrijednosno uskla\u0111enje poljoprivredne opreme": {},
+ "Vrijednosno uskla\u0111enje postrojenja": {}
+ }
+ },
+ "POTRA\u017dIVANJA (dulja od jedne godine)": {
+ "Ostala potra\u017eivanja - dugotrajna": {
+ "Potra\u017eivanja iz orta\u0161tva": {},
+ "Potra\u017eivanja od radnika": {},
+ "Potra\u017eivanja od \u010dlanova dru\u0161tva": {}
+ },
+ "Potra\u017eivanja iz faktoringa": {
+ "Potra\u017eivanja iz faktoringa-a1": {}
+ },
+ "Potra\u017eivanja od povezanih poduzetnika": {
+ "Potra\u017eivanja od povezanih dru\u0161tava za dana sredstva na dugoro\u010dnu posudbu (osim novca)": {},
+ "Potra\u017eivanja od povezanih dru\u0161tava za isporuke dobara i usluga": {},
+ "Potra\u017eivanja od zadrugara, kooperanata i sl.": {}
+ },
+ "Potra\u017eivanja s osnove prodaje na kredit": {
+ "Ostala potra\u017eivanja iz prodaje na kredit": {},
+ "Potra\u017eivanja s osnove prodaje na robni kredit": {},
+ "Potra\u017eivanja s osnove prodaje na robni kredit u inozemstvu": {},
+ "Potra\u017eivanja za prodaju na potro\u0161a\u010dki kredit": {},
+ "Potra\u017eivanja za prodaju u financijskom lizingu": {},
+ "Potra\u017eivanja za prodane usluge na kredit": {},
+ "Potra\u017eivanja za prodani udjel na kredit": {},
+ "Potra\u017eivanje za dugotr. imovinu prodanu na kredit": {}
+ },
+ "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja": {
+ "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja-a1": {}
+ },
+ "Potra\u017eivanja za jam\u010devine": {
+ "Jamstvo za dobro izvedene radove": {},
+ "Jam\u010devine iz natje\u010daja": {},
+ "Jam\u010devine za \u0161tete": {},
+ "Potra\u017eivanja za jam\u010devine iz operativnog lizinga": {}
+ },
+ "Potra\u017eivanja za nezara\u0111enu kamatu": {
+ "Potra\u017eivanja za nezara\u0111enu kamatu-a1": {}
+ },
+ "Potra\u017eivanja za predujmove za usluge": {
+ "Potra\u017eivanja za predujmove za usluge-a1": {}
+ },
+ "Vrijednosno uskla\u0111ivanje dugotrajnih potra\u017eivanja": {
+ "Vrijednosno uskla\u0111ivanje dugotrajnih potra\u017eivanja-a1": {}
+ }
+ },
+ "POTRA\u017dIVANJA ZA UPISANI A NEUPLA\u0106ENI KAPITAL": {
+ "Potra\u017eivanja iz ponovljene emisije dionica za upisane a neupla\u0107ene svote kapitala po emisijama dionica": {
+ "Potra\u017eivanja iz ponovljene emisije dionica za upisane a neupla\u0107ene svote kapitala po emisijama dionica-a1": {}
+ },
+ "Potra\u017eivanja za temeljni ulog komanditora": {
+ "Potra\u017eivanja za temeljni ulog komanditora-a1": {}
+ },
+ "Potra\u017eivanja za upisani a neupla\u0107eni dioni\u010dki kapital (analitika po upisnicima)": {
+ "Potra\u017eivanja za upisani a neupla\u0107eni dioni\u010dki kapital (analitika po upisnicima)-a1": {}
+ },
+ "Potra\u017eivanja za upisani a neupla\u0107eni kapital u d.o.o. (analitika po \u010dlanovima dru\u0161tva)": {
+ "Potra\u017eivanja za upisani a neupla\u0107eni kapital u d.o.o. (analitika po \u010dlanovima dru\u0161tva)-a1": {}
+ },
+ "Potra\u017eivanje za ostale uloge u kapital": {
+ "Potra\u017eivanje za ostale uloge u kapital-a1": {}
+ }
+ },
+ "ULAGANJA U NEKRETNINE": {
+ "Akumulirana amortizacija ulaganja u gra\u0111evine": {
+ "Akumulirana amortizacija ulaganja u gra\u0111evine-a1": {}
+ },
+ "Predujmovi za ulaganja u nekretnine": {
+ "Predujam za ulaganja u zemlji\u0161te": {},
+ "Predujam za ulaganje u gra\u0111evine": {}
+ },
+ "Ulaganja u nekretnine - gra\u0111evine": {
+ "Gra\u0111evine izvan uporabe (zgrade, stanovi, apartmani, ku\u0107e)": {},
+ "Gra\u0111evine u najmovima (poslovne zgrade, stanovi, apartmani, ku\u0107e)": {}
+ },
+ "Ulaganja u nekretnine - zemlji\u0161ta": {
+ "Ulaganja u nekretnine - zemlji\u0161ta-a1": {}
+ },
+ "Ulaganja u nekretnine u pripremi": {
+ "Ulaganja u gra\u0111evine u izgradnji": {},
+ "Ulaganja u gra\u0111evine u nabavi": {},
+ "Ulaganja u zemlji\u0161ta u nabavi": {}
+ },
+ "Vrijednosno uskla\u0111enje ulaganja u nekretnine": {
+ "Vrijednosno uskla\u0111enje ulaganja u gra\u0111evine": {},
+ "Vrijednosno uskla\u0111enje ulaganja u zemlji\u0161te": {}
+ }
+ }
+ },
+ "PROIZVODNJA, BIOLO\u0160KA IMOVINA, GOTOVI PROIZVODI, ROBA I DUGOTRAJNA IMOVINA NAMIJENJENA PRODAJI": {
+ "BIOLO\u0160KA IMOVINA": {
+ "Vrijednosno uskla\u0111ivanje bilo\u0161ke imovine": {
+ "Vrijednosno uskla\u0111ivanje bilo\u0161ke imovine-a1": {}
+ },
+ "Zaliha bilo\u0161ke imovine za prodaju": {
+ "Bilo\u0161ka imovina za prodaju-a1": {}
+ },
+ "Zalihe biolo\u0161ke proizvodnje u toku": {
+ "Zalihe biolo\u0161ke proizvodnje u toku-a1": {}
+ }
+ },
+ "DUGOTRAJNA IMOVINA NAMIJENJENA PRODAJI": {
+ "Materijalna imovina namijenjena za prodaju": {
+ "Skupina imovine za prodaju (npr. pogon, poslov. jedinica i sl. )": {}
+ },
+ "Nematerijalna imovina namijenjena prodaji": {
+ "Nematerijalna imovina namijenjena prodaji-a1": {}
+ },
+ "Vrijednosno uskla\u0111enje dugotrajne imovine namijenjena prodaji": {
+ "Vrijednosno uskla\u0111enje dugotrajne imovine namijenjena prodaji-a1": {}
+ }
+ },
+ "GOTOVI PROIZVODI U VLASTITIM PRODAVAONICAMA": {
+ "Gotovi proizvodi u prodaji u vlastitim prodavaonicama (analitika po prodavaonicama)": {
+ "Gotovi proizvodi u prodaji u vlastitim prodavaonicama (analitika po prodavaonicama)-a1": {}
+ },
+ "Ura\u010dunana mar\u017ea u prodajnoj cijeni gotovih proizvoda": {
+ "Ura\u010dunana mar\u017ea u prodajnoj cijeni gotovih proizvoda-a1": {}
+ },
+ "Ura\u010dunani PDV u vrijednosti proizvoda": {
+ "Ura\u010dunani PDV u vrijednosti proizvoda-a1": {}
+ },
+ "Ura\u010dunani porez na luksuz": {
+ "Ura\u010dunani porez na luksuz-a1": {}
+ },
+ "Vrijednosno uskla\u0111ivanje gotovih proizvoda u prodavaonicama": {
+ "Vrijednosno uskla\u0111ivanje gotovih proizvoda u prodavaonicama-a1": {}
+ }
+ },
+ "NEDOVR\u0160ENI PROIZVODI I POLUPROIZVODI": {
+ "Nedovr\u0161eni proizvodi i poluproizvodi (analitika po vrstama proizvoda)": {
+ "Nedovr\u0161eni proizvodi i poluproizvodi (analitika po vrstama proizvoda)-a1": {}
+ },
+ "Vrijednosno uskla\u0111ivanje nedovr\u0161enih proizvoda i poluproizvoda": {
+ "Vrijednosno uskla\u0111ivanje nedovr\u0161enih proizvoda i poluproizvoda-a1": {}
+ },
+ "Zalihe poluproizvoda (analitika prema osnovnim skupinama ili po stupnju dovr\u0161enosti)": {
+ "Zalihe poluproizvoda (analitika prema osnovnim skupinama ili po stupnju dovr\u0161enosti)-a1": {}
+ }
+ },
+ "NEKRETNINE I UMJETNINE ZA TRGOVANJE": {
+ "Nabavna vrijednost nekretnina za preprodaju (s porezom na promet)": {
+ "Nabavna vrijednost nekretnina za preprodaju (s porezom na promet)-a1": {}
+ },
+ "Nekretnine za prodaju (ure\u0111ene)": {
+ "Nekretnine za prodaju (ure\u0111ene)-a1": {}
+ },
+ "Predujmovi za kupnju nekretnina radi daljnje prodaje": {
+ "Predujmovi za kupnju nekretnina radi daljnje prodaje-a1": {}
+ },
+ "Tro\u0161kovi dodatnog ure\u0111enja - dorade": {
+ "Tro\u0161kovi dodatnog ure\u0111enja - dorade-a1": {}
+ },
+ "Umjetnine u prodaji": {
+ "Umjetnine u prodaji-a1": {}
+ },
+ "Ura\u010dunana razlika u cijeni nekretnina i umjetnina za daljnju prodaju": {
+ "Ura\u010dunana razlika u cijeni nekretnina i umjetnina za daljnju prodaju-a1": {}
+ },
+ "Ura\u010dunani PDV u umjetnine": {
+ "Ura\u010dunani PDV u umjetnine-a1": {}
+ },
+ "Vrijednosno uskla\u0111ivanje nekretnina i umjetnina u prometu i predujmova": {
+ "Vrijednosno uskla\u0111ivanje nekretnina i umjetnina u prometu i predujmova-a1": {}
+ }
+ },
+ "OBRA\u010cUN TRO\u0160KOVA NABAVE ROBE - TRO\u0160KOVI KUPNJE": {
+ "Carina i druge uvozne pristojbe za robu": {
+ "Carina i druge uvozne pristojbe za robu-a1": {}
+ },
+ "Kupovna cijena robe od dobavlja\u010da": {
+ "Kupovna cijena robe od dobavlja\u010da-a1": {}
+ },
+ "Obra\u010dun nabave - tro\u0161ak kupnje": {
+ "Obra\u010dun nabave - tro\u0161ak kupnje-a1": {}
+ },
+ "Ostali tro\u0161kovi nabave u svezi s dovo\u0111enjem robe na zalihu": {
+ "Nadoknada uvozniku za uslugu uvoza": {},
+ "Ostali tro\u0161kovi kupnje (pregledi, atesti i tro\u0161kovi u svezi s dovo\u0111enjem robe na zalihu -HSFI10 i MRS2)": {},
+ "Transportno osiguranje": {},
+ "Tro\u0161kovi oblikovanja za posebne kupce": {},
+ "Tro\u0161kovi posebnog pakiranja - ambala\u017ee": {},
+ "Tro\u0161kovi transporta": {},
+ "Tro\u0161kovi ukrcaja i iskrcaja (fakturirani)": {},
+ "Tro\u0161kovi vlastitog transporta (ne vi\u0161e od tarife javnog prijevoza) dovo\u0111enja robe na prodajnu lokaciju": {},
+ "Tro\u0161kovi \u010duvanja i rukovanja (u fazi nabave)": {},
+ "\u0160pediterski i bankarski tro\u0161kovi": {}
+ },
+ "Posebni porezi (tro\u0161arine)": {
+ "Posebni porezi (tro\u0161arine)-a1": {}
+ }
+ },
+ "PREDUJMOVI ZA NABAVU ROBE": {
+ "Dani predujmovi uvozniku za nabavu robe": {
+ "Dani predujmovi uvozniku za nabavu robe-a1": {}
+ },
+ "Dani predujmovi za nabavu robe": {
+ "Dani predujmovi za nabavu robe-a1": {}
+ },
+ "Dani predujmovi za robu povezanom dru\u0161tvu": {
+ "Dani predujmovi za robu povezanom dru\u0161tvu-a1": {}
+ },
+ "Vrijednosno uskla\u0111enje danih predujmova za robu": {
+ "Vrijednosno uskla\u0111enje danih predujmova za robu-a1": {}
+ }
+ },
+ "PROIZVODNJA - TRO\u0160KOVI KONVERZIJE": {
+ "Obustavljena proizvodnja": {
+ "Obustavljena proizvodnja-a1": {}
+ },
+ "Proizvodnja u doradi i manipulaciji": {
+ "Proizvodnja u doradi i manipulaciji-a1": {}
+ },
+ "Proizvodnja u slobodnoj zoni": {
+ "Proizvodnja u slobodnoj zoni-a1": {}
+ },
+ "Proizvodnja u tijeku (po serijama, nositeljima, mjestima, radnim nalozima i sl.)": {
+ "Proizvodnja u tijeku (po serijama, nositeljima, mjestima, radnim nalozima i sl.)-a1": {}
+ },
+ "Proizvodnja u tijeku iz orta\u010dkog ugovora": {
+ "Proizvodnja u tijeku iz orta\u010dkog ugovora-a1": {}
+ },
+ "Vanjska proizvodnja (kooperacija i dr.)": {
+ "Vanjska proizvodnja (kooperacija i dr.)-a1": {}
+ },
+ "Vrijednosno uskla\u0111ivanje proizvodnje - usluga": {
+ "Vrijednosno uskla\u0111ivanje proizvodnje - usluga-a1": {}
+ },
+ "Vrijednost usluga (u tijeku ili nedovr\u0161enih na datum bilance - MRS 2, t. 16.)": {
+ "Vrijednost usluga (u tijeku ili nedovr\u0161enih na datum bilance - MRS 2, t. 16.)-a1": {}
+ }
+ },
+ "ROBA": {
+ "Roba dana u komisijsku ili konsignacijsku prodaju": {
+ "Roba dana u komisijsku ili konsignacijsku prodaju-a1": {}
+ },
+ "Roba na putu": {
+ "Roba na putu-a1": {}
+ },
+ "Roba u carinskom skladi\u0161tu \"D\" ili u slobodnoj zoni": {
+ "Roba u slobodnoj zoni": {},
+ "Vlastita roba u carinskom skladi\u0161tu tipa \"D\"": {}
+ },
+ "Roba u doradi, obradi i manipulaciji": {
+ "Tro\u0161kovi u svezi s doradom": {},
+ "Vrijednost robe u doradi": {}
+ },
+ "Roba u prodavaonicama": {
+ "Roba u prodavaonici (po prodajnoj cijeni -analitika po prodavaonicama), ili": {
+ "Roba u prodavaonici A s PDV-om 0%, itd.": {},
+ "Roba u prodavaonici A s PDV-om 10%": {},
+ "Roba u prodavaonici A s PDV-om 23%": {}
+ }
+ },
+ "Roba u skladi\u0161tu": {
+ "Roba u vlastitom veleprodajnom skladi\u0161tu (analitika po skladi\u0161tima)": {},
+ "Zaliha otpadaka od robe": {}
+ },
+ "Roba u tu\u0111em skladi\u0161tu i izlozima": {
+ "Roba u izlo\u017ebenim prostorima": {},
+ "Roba u tu\u0111em skladi\u0161tu": {},
+ "Roba u tu\u0111im silosima, hladnja\u010dama i sl.": {}
+ },
+ "Ura\u010dunana razlika u cijeni robe": {
+ "Razlika u cijeni robe na skladi\u0161tu (analiti\u010dki po skupinama robe s istom mar\u017eom)": {},
+ "Ura\u010dunana mar\u017ea robe u prodavaonici": {}
+ },
+ "Ura\u010dunani porezi u robi": {
+ "Ura\u010dunani PDV (analitika po prodajnim mjestima i poreznim stopama)": {},
+ "Ura\u010dunani porez na luksuz": {}
+ },
+ "Vrijednosno uskla\u0111ivanje zaliha robe": {
+ "Prepravljene cijene robe zbog monetarnih oscilacija": {},
+ "Vrijednosno uskla\u0111enje zbog pada cijena, smanjenja uporabljivosti i sl.": {}
+ }
+ },
+ "ZALIHE GOTOVIH PROIZVODA": {
+ "Gotovi proizvodi dani u komisijsku prodaju": {
+ "Gotovi proizvodi dani u komisijsku prodaju-a1": {}
+ },
+ "Gotovi proizvodi dani u konsignacijsku prodaju": {
+ "Gotovi proizvodi dani u konsignacijsku prodaju-a1": {}
+ },
+ "Gotovi proizvodi iz orta\u0161tava": {
+ "Gotovi proizvodi iz orta\u0161tava-a1": {}
+ },
+ "Gotovi proizvodi na skladi\u0161tu (razrada za svako skladi\u0161te, pa po skupinama, tipovima, vrstama i sl.)": {
+ "Gotovi proizvodi na skladi\u0161tu (razrada za svako skladi\u0161te, pa po skupinama, tipovima, vrstama i sl.)-a1": {}
+ },
+ "Gotovi proizvodi u doradi, obradi i manipulaciji": {
+ "Gotovi proizvodi u doradi, obradi i manipulaciji-a1": {}
+ },
+ "Gotovi proizvodi u izlo\u017ebenim prostorima": {
+ "Gotovi proizvodi u izlo\u017ebenim prostorima-a1": {}
+ },
+ "Gotovi proizvodi u javnom skladi\u0161tu, silosu, i dr.": {
+ "Gotovi proizvodi u javnom skladi\u0161tu, silosu, i dr.-a1": {}
+ },
+ "Gotovi proizvodi u slobodnoj zoni": {
+ "Gotovi proizvodi u slobodnoj zoni-a1": {}
+ },
+ "Vrijednosno uskla\u0111ivanje zaliha gotovih proizvoda": {
+ "Vrijednosno uskla\u0111ivanje zaliha gotovih proizvoda-a1": {}
+ },
+ "Zalihe nekurentnih proizvoda i otpadaka": {
+ "Zalihe nekurentnih proizvoda i otpadaka-a1": {}
+ }
+ }
+ },
+ "TRO\u0160KOVI PREMA VRSTAMA, FINANCIJSKI I OSTALI RASHODI": {
+ "AMORTIZACIJA": {
+ "Amortizacija biolo\u0161ke imovine (vinogradi, vo\u0107njaci, osnovno stado i sl.)": {
+ "Amortizacija biolo\u0161ke imovine (vinogradi, vo\u0107njaci, osnovno stado i sl.)-a1": {}
+ },
+ "Amortizacija iznad porezno dopu\u0161tene": {
+ "Amortizacija iznad porezno dopu\u0161tene-a1": {}
+ },
+ "Amortizacija materijalne imovine": {
+ "Amortizacija alata i inventara": {},
+ "Amortizacija brodova": {},
+ "Amortizacija gra\u0111evina": {},
+ "Amortizacija opreme": {},
+ "Amortizacija ostale mater. imovine": {},
+ "Amortizacija poljoprivredne opreme": {},
+ "Amortizacija postrojenja": {},
+ "Amortizacija transportnih sredstava": {}
+ },
+ "Amortizacija nematerijalne imovine": {
+ "Amortizacija goodwila": {},
+ "Amortizacija izdataka za razvoj": {},
+ "Amortizacija koncesije, patenata i dr. prava": {},
+ "Amortizacija ostale nematerijalne imovine": {},
+ "Amortizacija softvera i ost. prava": {}
+ },
+ "Amortizacija objekata i opreme uprave i prodaje": {
+ "Amortizacija gra\u0111ev. objekata": {},
+ "Amortizacija osobnih automobila": {},
+ "Amortizacija ostale opreme (poku\u0107stvo, telefonija i dr.)": {},
+ "Amortizacija ra\u010dunala, ra\u010dunalne opreme i programa te ra\u010dunalne mre\u017ee": {}
+ },
+ "Amortizacija osobnih automobila i dr. sredstava za osobni prijevoz": {
+ "30% amortizacije osob. aut. i dr. sred. prijevoza": {},
+ "70% amortizacije osob. aut. i dr. sred. prijevoza": {},
+ "Amortiz. osob. aut. za slu\u010d. pla\u0107e (neto + nepriz. PDV)": {},
+ "Amortizacija (otpis) nepriznatog PDV-a": {},
+ "Dio amortizacije osob. aut. i dr. sred. prijevoza u vrijednosti iznad 400.000,00 kn": {}
+ },
+ "Pove\u0107ana amortizacija s temelja revalorizacije": {
+ "Pove\u0107ana amortizacija s temelja revalorizacije-a1": {}
+ }
+ },
+ "FINANCIJSKI RASHODI": {
+ "Gubitci iz ulaganja u dionice, udjele i dr. vrij. papire (prodane ispod tro\u0161ka nabave - \u010dl. 10. ZoPD": {
+ "Gubitci iz ulaganja u dionice, udjele i dr. vrij. papire (prodane ispod tro\u0161ka nabave - \u010dl. 10. ZoPD-a1": {}
+ },
+ "Kamate iz odnosa s nepovezanim dru\u0161tvima": {
+ "Diskontne kamate po mjenicama i dr. vrijednosnim papirima": {},
+ "Kamata na pozajmice \u010dlanova dru\u0161tva i dioni\u010dara": {},
+ "Kamate iz lizing poslova": {},
+ "Kamate na kredite banaka": {},
+ "Kamate na zajmove od fizi\u010dkih osoba": {},
+ "Kamate na zajmove pravnih osoba": {}
+ },
+ "Kamate od povezanih dru\u0161tava": {
+ "Kamate - porezno nepriznate": {},
+ "Kamate koje se ura\u010dunavaju u zalihe (MRS 23. t.11. i HSFI t. 10.22.)": {},
+ "Ugovorene kamate": {},
+ "Zatezne kamate (\u010dl. 7., st. 1., t. 9. ZoPD)": {}
+ },
+ "Nerealizirani gubitci (rashodi) od financ. imovine": {
+ "Gubitci od smanjenja vrijednosti ostale financ. imov.": {},
+ "Gubitci od smanjenja \u2013 vrijed. uskla\u0111enja fin. imovine za trgovanje (MRS 39. t. 55a. i HSFI t. 9.22b)": {},
+ "Tro\u0161kovi smanjenja fin. imovine zbog ugovora o pote\u0161ko\u0107ama (HSFI t. 9.22a i MRS 39. t. 55b.)": {}
+ },
+ "Ostali financijski tro\u0161kovi": {
+ "Ostali nespomenuti financijski tro\u0161kovi": {},
+ "Rashodi s osnove uskla\u0111enja obveza zbog valutne i sl. klauzule (dobavlja\u010di, za predujmove i sl.)": {},
+ "Rashodi s osnove valutne klauzule po obvezama i kreditima": {},
+ "Tro\u0161kovi burzovnih usluga, emisije vrijednosnih papira i sl.": {},
+ "Tro\u0161kovi carine inozemnog financijskog i operativnog lizinga": {},
+ "Tro\u0161kovi valutne klauzule iz tra\u017ebina ili obveza": {}
+ },
+ "Ostali tro\u0161kovi iz odnosa s povezanim poduzetnicima": {
+ "Rashodi financiranja, tro\u0161kovi popusta i naknadnih odobrenja s povezanim poduzetnicima": {},
+ "Tro\u0161kovi usluga uprave koncerna i sl.": {}
+ },
+ "Te\u010dajne razlike iz odnosa s nepovezanim dru\u0161tvima": {
+ "Negativne te\u010d. razlike za ostalo (npr. iz blagajni\u010dkog, razlika kupovnog i srednjeg te\u010daja banke i dr.)": {},
+ "Negativne te\u010dajne razlike iz kreditnih obveza": {},
+ "Negativne te\u010dajne razlike iz obveza za nabave u inozemstvu": {},
+ "Negativne te\u010dajne razlike iz potra\u017eivanja u inozemstvu": {},
+ "Negativne te\u010dajne razlike nastale na stanjima deviznog ra\u010duna i devizne blagajne": {}
+ },
+ "Te\u010dajne razlike iz odnosa s povezanim dru\u0161tvima": {
+ "Te\u010dajne razlike iz odnosa s povezanim dru\u0161tvima-a1": {}
+ },
+ "Tro\u0161kovi diskonta i nagodbi": {
+ "Ostali tro\u0161kovi": {},
+ "Tro\u0161kovi diskonta pri prodaji potra\u017eivanja (faktoring)": {},
+ "Tro\u0161kovi iz financijskih nagodbi": {}
+ },
+ "Zatezne kamate": {
+ "Ostale zatezne kamate": {},
+ "Zatezne kamate iz trgova\u010dkih ugovora": {},
+ "Zatezne kamate izme\u0111u povezanih osoba (por. neprizn.)": {},
+ "Zatezne kamate na poreze, doprinose i dr. davanja": {},
+ "Zatezne kamate po sudskim presudama": {}
+ }
+ },
+ "MATERIJALNI TRO\u0160KOVI": {
+ "Materijalni tro\u0161kovi administracije, uprave i prodaje": {
+ "Ambala\u017eni materijal, vrpce za blagajne, blokovi papira, pisa\u010di, naljepnice, etikete i dr.": {},
+ "Materijal i sredstva za \u010di\u0161\u0107enje i odr\u017eavanje": {},
+ "Ostali materijalni tro\u0161kovi trgovine": {},
+ "Tro\u0161kovi opomena": {},
+ "Tro\u0161kovi otpisa sitnog inventara": {},
+ "Tro\u0161kovi ukrasnog bilja": {},
+ "Uniformirana radna odje\u0107a i obu\u0107a": {},
+ "Uredski materijal (papir, registratori, olovke, tiskanice, toneri, ulo\u0161ci, kalendari, rokovnici i sl.)": {},
+ "Voda (izvorska) za pi\u0107e": {}
+ },
+ "Odstupanja od standardnog tro\u0161ka": {
+ "Odstupanja od standardnog tro\u0161ka-a1": {}
+ },
+ "Potro\u0161ena energija u administraciji, upravi i prodaji": {
+ "30% goriva za osobni prijevoz +30% PDV-a": {},
+ "70% tro\u0161kova goriva za pogon automobila za osobni prijevoz(i automobila u najmu)": {},
+ "Gorivo za osob. aut. (neto + 30% PDV) za slu\u010d. pla\u0107e": {},
+ "Ostali tro\u0161kovi energije": {},
+ "Plin, toplinska energija, briketi, drva": {},
+ "Tro\u0161ak elektri\u010dne energije": {},
+ "Tro\u0161ak goriva za teretna vozila, strojeve i brodove": {}
+ },
+ "Potro\u0161ena energija u proizvodnji dobara i usluga": {
+ "Dizelsko gorivo, benzin i motorno ulje (za stroj. i sl.)": {},
+ "Elektri\u010dna energija": {},
+ "Mazut i ulje za lo\u017eenje": {},
+ "Ostali tro\u0161kovi energije u proizvodnji": {},
+ "Plin, para, briketi i drva": {},
+ "Tro\u0161ak goriva za teretna vozila (kamione, autobuse, strojeve, brodove i sl.)": {}
+ },
+ "Potro\u0161eni rezervni dijelovi i materijal za odr\u017eavanje": {
+ "30% tro\u0161ka rezervnih dijelova i materijala za odr\u017eavanje automobila i dr. za osobni prijevoz +30% PDV-a": {},
+ "70% tro\u0161kova rez. dijelova i mat. za automob., plovila i zrakopl.za prijevoz(\u010dl.7.,st.1.,t.4.ZoPD)": {},
+ "Materijal za odr\u017eavanje opreme i objekata": {},
+ "Ostali tro\u0161kovi rezervnih dijelova": {},
+ "Potro\u0161eni rezervni dijelovi za popravak vlastite opreme": {},
+ "Potro\u0161eni vlastiti proizvodi i roba za odr\u017eavanje": {},
+ "Tro\u0161ak rez. dijelova (neto + 30% PDV) za slu\u010daj pla\u0107e": {},
+ "Tro\u0161kovi zamjene u jamstvenom roku": {}
+ },
+ "Tro\u0161ak sitnog inventara, ambala\u017ee i autoguma": {
+ "30% tro\u0161ka inventara i autoguma za osobne automobile +30% PDV-a": {},
+ "70% tro\u0161ka autoguma za os. automobile i dr. sredstva prijevoza za potrebe administr., uprave i prodaje": {},
+ "Trok\u0161. auto guma (neto + 30% PDV) za slu\u010daj pla\u0107e": {},
+ "Tro\u0161kovi ambala\u017ee (povratne, posebne) - otpis": {},
+ "Tro\u0161kovi autoguma (za kamione, autobuse, teretna vozila i strojeve)": {},
+ "Tro\u0161kovi sitnog inventara,": {}
+ },
+ "Tro\u0161kovi ambala\u017ee": {
+ "Tro\u0161kovi neodvojive ambala\u017ee u proizvodnji (boce, limenke, kutije i dr.)": {},
+ "Tro\u0161kovi paleta, gajbi i sl.": {}
+ },
+ "Tro\u0161kovi energije na pomo\u0107nim mjestima u proizvodnji": {
+ "Tro\u0161kovi energije na pomo\u0107nim mjestima u proizvodnji-a1": {}
+ },
+ "Tro\u0161kovi istra\u017eivanja i razvoja (Zak. o znan - Nn. br. 46/07.)": {
+ "Tro\u0161kovi projekta za temeljna istra\u017eivanja proizvoda": {}
+ },
+ "Tro\u0161kovi sirovina i materijala (za proizvodnju dobara i usluga)": {
+ "Dijelovi i sklopovi": {},
+ "Materijal pogonske administracije i menad\u017ementa (uredski potro\u0161ni i sl.)": {},
+ "Materijal za HTZ za\u0161titu, radna i za\u0161titna odje\u0107a i obu\u0107a": {},
+ "Materijali u pomo\u0107noj djelatnosti (za restoran i dr.)": {},
+ "Osnovni materijali i sirovine": {},
+ "Ostali izravni i op\u0107i tro\u0161kovi pogona - uslu\u017ene jedinice (HSFI t. 10.17 i MRS 2, t. 10. do 19.)": {},
+ "Poluproizvodi za ugradnju": {},
+ "Pomo\u0107ni materijali (mazivo, ljepila, svrdla, pile, no\u017eevi, brusne plo\u010de i dr.)": {},
+ "Potro\u0161ni materijal za \u010di\u0161\u0107enje i odr\u017eavanje": {},
+ "Tro\u0161kovi oblikovanja proizvoda za posebne kupce": {}
+ }
+ },
+ "OSTALI POSLOVNI RASHODI": {
+ "Darovanja iznad 2% od UP i dr. darovanja": {
+ "Darovanje politi\u010dkih stranaka i nezavisnih kandidata": {},
+ "Darovi bez protu\u010dinidbe prim. i izdatci nisu u svezi s ostv.dobitka+PDV,osim na novac-\u010dl7,st1.,t13ZoPD": {},
+ "Porezno nepriznata darovanja iznad 2% UP (iznad dop. s 486) i ino. udruga i sl. (\u010dl.7.st.1.t.10 ZoPD)": {}
+ },
+ "Darovanje do 2% od ukupnog prihoda": {
+ "Darovanje za op\u0107ekorisne namjene (u novcu ili naravi do 2% od UP pr.god. - \u010dl. 7., st. 7. ZoPD)": {},
+ "Darovanje za zdrav.potrebe (vanjskih osoba do 2% UPpr.god. a nije pokriveno osig.-\u010dl.7.,st.8.ZoPD)": {}
+ },
+ "Kazne, penali, nadoknade \u0161teta i tro\u0161kovi iz ugovora": {
+ "Kazne za parkiranje": {},
+ "Nadoknade \u0161teta iz radnog odnosa (npr. za godi\u0161nji odmor, ozljede na radu, od\u0161tetne rente i sl.)": {},
+ "Nadoknade \u0161tete - tro\u0161kovi po nagodbama i sudskim presudama - tu\u017ebama": {},
+ "Ostali izdatci za \u0161tete": {},
+ "Penali, le\u017earine, dangubnine": {},
+ "Tro\u0161kovi kazni za prijestupe i prekr\u0161aje i sl. (\u010dl. 7., st. 1., t. 7. ZoPD)": {},
+ "Tro\u0161kovi preuzetih obveza iz ugovora": {},
+ "Tro\u0161kovi prisilne naplate poreza i dr. davanja (\u010dl. 7., st. 1., t. 6. ZoPD)": {},
+ "Ugovorene kazne i penali zbog neizvr\u0161enja, propusta i sl.": {}
+ },
+ "Manjkovi i provalne kra\u0111e na zalihama i drugim sredstvima": {
+ "Dopu\u0161teni manjkovi - kalo, rastep, kvar i lom na zalihama prema odlukama HGK, HOK ili internim aktima": {},
+ "Manjkovi novca i vrijednosnih papira": {},
+ "Manjkovi uslijed vi\u0161e sile (provalna kra\u0111a, elementarna nepogoda)": {},
+ "Ostali manjkovi iz imovine": {},
+ "Prekomjerni manjkovi na zalihama (KRL) iznad normativa+PDV, prema HGK,(\u010dl.7.,st.5.ZoPD)": {}
+ },
+ "Naknadno utvr\u0111eni tro\u0161kovi poslovanja": {
+ "Ispravak pogre\u0161aka prethodnih razdoblja": {},
+ "Naknadno utvr\u0111eni tro\u0161kovi - ra\u010duni iz prethodnih godina": {},
+ "Tro\u0161kovi naknadnih razlika iz nabava": {}
+ },
+ "Ostali tro\u0161kovi - rashodi (\u010dl. 7. ZoPD)": {
+ "Ostali nespomenuti poslovni rashodi": {},
+ "Rashodi utvr\u0111eni u postupku nadzora (\u010dl. 7. st. 1. t. 11. ZoPD) - skrivene isplate dobitka": {},
+ "Tro\u0161kovi -porezno nepriznati- koji nisu u svezi s ostvarivanjem dobitka(\u010dl7, st1,t13.ZoPD-red.br.24PD)": {},
+ "Tro\u0161kovi povalstica i dr. oblici imovinskih koristi (\u010dl. 7., st.1. t.10. ZoPD) - porezno nepriznati": {}
+ },
+ "Otpisi vrijednosno neuskla\u0111enih potra\u017eivanja": {
+ "Izravni otpisi nenapla\u0107enih potra\u017eivanja od kupaca i drugih koja nisu vrijednosno uskla\u0111ena": {},
+ "Otpisi nenapla\u0107enih jamstava i drugih osiguranja": {},
+ "Tro\u0161kovi ostalih otpisa": {}
+ },
+ "Rashodi - otpisi nematerijalne i materijalne imovine": {
+ "Gubitak od prodaje ost. dug. mat. i nemat. imovine": {},
+ "Gubitak od prodane dug. imov. koja se ne amortizira": {},
+ "Neamortizirana vrijednost rashodovane, uni\u0161tene ili otu\u0111ene dugotrajne imovine": {},
+ "Otpisi imovine izvan uporabe - rashod": {},
+ "Otpisi materijala i robe - rashod": {}
+ },
+ "Tro\u0161ak naknadnih popusta, sni\u017eenja, reklamacija i tro\u0161kovi uzoraka": {
+ "Naknadno odobreni popusti i odobrenja": {},
+ "Tro\u0161kovi nagodbe (razlike iz sni\u017eenja)": {},
+ "Tro\u0161kovi naknadnih reklamacija": {},
+ "Tro\u0161kovi nenadokna\u0111enih jamstava za prodana dobra": {},
+ "Tro\u0161kovi uzoraka zbog kontrole i pregleda, izlaganje radi prodaje i sl.": {}
+ },
+ "Tro\u0161kovi iz drugih aktivnosti (izvan osnovne djelatnosti)": {
+ "Tro\u0161kovi iz orta\u010dkog ugovora": {},
+ "Tro\u0161kovi iz posredovanja": {}
+ }
+ },
+ "OSTALI TRO\u0160KOVI POSLOVANJA": {
+ "Bankovne usluge i tro\u0161kovi platnog prometa": {
+ "Bankovne usluge (za inozemni platni promet, te\u010dajnu mar\u017eu i sl.)": {},
+ "Ostali bankovni tro\u0161kovi": {},
+ "Tro\u0161kovi akreditiva": {},
+ "Tro\u0161kovi bankovne garancije": {},
+ "Tro\u0161kovi obrade kredita": {},
+ "Tro\u0161kovi platnog prometa": {},
+ "Tro\u0161kovi provizija (pri kupnji deviza, brokeru i dr.)": {},
+ "Tro\u0161kovi provizija izdavatelja kreditnih kartica": {}
+ },
+ "Dnevnice za slu\u017ebena putovanja i putni tro\u0161kovi": {
+ "Dnevnice za slu\u017ebena putovanja i tro\u0161kovi no\u0107enja u Hrvatskoj": {},
+ "Dnevnice za slu\u017ebena putovanja u inozemstvu": {},
+ "Doprinos za zdravstveno osiguranje na slu\u017ebena putovanja u inozemstvo": {},
+ "Ostali tro\u0161kovi na slu\u017ebenom putu (tro\u0161ak autoceste, tunela, parkiranja, trajekta i dr.)": {},
+ "Terenski dodatak - pomorski dodatak": {},
+ "Tro\u0161kovi no\u0107enja (po ra\u010dunu hotela i dr.)": {},
+ "Tro\u0161kovi slu\u017ebenog puta vanjskih suradnika (bruto s porezima i doprinosima)": {},
+ "Tro\u0161kovi uporabe vlastitog automobila na slu\u017ebenom putu": {}
+ },
+ "Nadoknade tro\u0161kova, darovi i potpore": {
+ "Darovi djeci i sli\u010dne potpore (ako nisu dohodak)": {},
+ "Loko vo\u017enja - Nadoknada za uporabu privatnog automobila u poslovne svrhe za lokalnu vo\u017enju": {},
+ "Nadoknade za odvojeni \u017eivot": {},
+ "Ostali tro\u0161kovi zaposlenika": {},
+ "Otpremnine (odlazak u mirovinu, otkaz i teh.vi\u0161ka-\u010dl.119.ZOR-a,ozljeda ili prof.bolesti (\u010dl.80.ZOR-a)": {},
+ "Potpora zbog bolesti, invalidnosti, smrti, elementarnih nepogoda i sl.": {},
+ "Potpore i pomo\u0107i iznad neoporezivih svota": {},
+ "Prigodne nagrade (bo\u017ei\u0107nice,uskrsnice,u naravi do 400kn, regres, jubilarne i sl., do 2500kn god.)": {},
+ "Stipendije, nagrade u\u010denicima i studentima": {
+ "Stipendije i nagrade u\u010denicima i studentima do neoporezivih svota": {},
+ "Stipendije i nagrade u\u010denicima i studentima iznad neoporezivih svota": {}
+ },
+ "Tro\u0161kovi prijevoza na posao i s posla": {}
+ },
+ "Ostali tro\u0161kovi poslovanja - nematerijalni": {
+ "Ostali nespomenuti nematerijalni tro\u0161kovi (ulaznice za sajmove i dr.)": {},
+ "Sudski tro\u0161kovi i pristojbe": {},
+ "Tro\u0161kovi licenciranja, certifikata i sl.": {},
+ "Tro\u0161kovi obrazovanja zaposlenika (stru\u010dno, seminari, stru\u010dni ispiti,prekval., fakulteti, jezici i sl.)": {
+ "Op\u0107e obrazovanje": {},
+ "Posebno obrazovanje": {}
+ },
+ "Tro\u0161kovi obveznih lije\u010dni\u010dkih pregleda": {},
+ "Tro\u0161kovi osnivanja (bilje\u017enik, sud, oglasi, odvjetnik)": {},
+ "Tro\u0161kovi sistematskih kontrolnih lije\u010dni\u010dkih pregleda zaposlenika": {},
+ "Tro\u0161kovi slu\u017ebenih glasila": {},
+ "Tro\u0161kovi za priru\u010dnike, \u010dasopise i stru\u010dnu literaturu": {},
+ "Tro\u0161kovi zdravstvenog nadzora i kontrola proizvoda, robe, usluge i sl.": {}
+ },
+ "Porezi koji ne ovise o dobitku i pristojbe": {
+ "Naknade Fondu za ambala\u017eu (prema materijalu, po jed. proizv., povratna i poticajna ambala\u017ea)": {},
+ "Ostali porezi i pristojbe": {
+ "Porez i carina pri izvozu": {}
+ },
+ "Porez (imovinski) na cestovna vozila, plovne objekte i zrakoplove": {},
+ "Porez na ku\u0107e za odmor": {},
+ "Porez na reklame koje se isti\u010du na javnim mjestima": {},
+ "Porez na tvrtku odnosno naziv": {},
+ "Porez po odbitku": {},
+ "Tro\u0161ak PDV-a koji se ne mo\u017ee priznati": {
+ "30% PDV-a na osobne automobile i dr. sredstva osobnog prijevoza": {},
+ "PDV na osobne automobile i dr. sred. prijevoza na dio n. v. iznad 400.000,00 kn": {},
+ "Tro\u0161ak PDV-a iz vlastite potro\u0161nje (ako ve\u0107 nije sadr\u017ean u tro\u0161ku)": {},
+ "Tro\u0161ak PDV-a za koji je prestalo pravo na pretporez": {}
+ },
+ "Tro\u0161ak poreza koji je ugovorno preuzet pri prodaji (npr. 5% p.p.n.)": {},
+ "Tro\u0161kovi naknadno utvr\u0111enih poreza (npr. PDV, posebni i dr. porezi, osim poreza na dobitak)": {}
+ },
+ "Premije osiguranja": {
+ "Premije dobrovoljnog mirov. osig. (do 6000kn god. po radniku-\u010dl.10.Zak. o porezu na dohodak -NN80/10)": {},
+ "Premije osiguranja osoba (opasni poslovi, preno\u0161enje novca, putnici i sl.)": {},
+ "Premije osiguranja prometnih sredstava (uklju\u010divo i kasko)": {},
+ "Premije za dokup mirovine zaposlenicima (III. stup) MRS 19 t. 43. i 44.": {},
+ "Premije za ostale oblike osiguranja": {},
+ "Premije za zdravstveno osiguranje": {},
+ "Transportno osiguranje dobara": {},
+ "Tro\u0161kovi osiguranja dugotrajne materijalne i nematerijalne imovine": {},
+ "Tro\u0161kovi premija \u017eivotnog osiguranja (ugovaratelj i korisnik je trgova\u010dko dru\u0161tvo)": {}
+ },
+ "Tro\u0161kovi prava kori\u0161tenja (osim najmova)": {
+ "Ostali tro\u0161kovi prava kori\u0161tenja": {},
+ "Tro\u0161ak HRT pretplate": {},
+ "Tro\u0161ak prava na model, nacrt, formulu, plan, iskustvo i sl.": {},
+ "Tro\u0161kovi fran\u0161iza, know howa, patenata, uporabe imena, znaka i dr.": {},
+ "Tro\u0161kovi koncesije": {},
+ "Tro\u0161kovi licenciranih prava": {},
+ "Tro\u0161kovi prava na proizvodni i sl. postupak": {},
+ "Tro\u0161kovi prava uporabe ra\u010dunalnih programa": {}
+ },
+ "Tro\u0161kovi reprezentacije i promid\u017ebe (interne)": {
+ "30% od svih neto-tro\u0161kova reprezentacije (vlastitih)": {},
+ "70% tro\u0161kova reprezentacije od uporabe vlastitih brodova, automobila, nekretnina i sl. + 70% PDV-a": {},
+ "70% tro\u0161kova reprezentacije u darovima (robi i proizvodima + 70% PDV-a": {},
+ "70% tro\u0161kova vlastitih usluga za reprezentaciju + 70% PDV-a": {},
+ "Tro\u0161kovi promid\u017ebe (u katalozima, letcima, nagradne igre)": {},
+ "Tro\u0161kovi promid\u017ebe u proizvodima ili robi (\"nije za prodaju\" do 80,00 kn )": {}
+ },
+ "Tro\u0161kovi \u010dlanova uprave": {
+ "Godi\u0161nje nagrade \u010dlanovima uprave": {},
+ "Nadoknade prokuristima, \u010dlanovima skup\u0161tine dru\u0161tva i dr.": {},
+ "Nadoknade ste\u010dajnim upraviteljima": {},
+ "Nadoknade vanjskim \u010dlanovima uprave": {},
+ "Nadoknade \u010dlanovima nadzornog odbora": {},
+ "Tro\u0161kovi honorara vanjskim \u010dlanovima uprave": {},
+ "Tro\u0161kovi usluga vanjske uprave (po ra\u010dunu)": {}
+ },
+ "\u010clanarine, nadoknade i sli\u010dna davanja": {
+ "Dozvole za kori\u0161tenje autocesta, atesta, certifikata i sl.": {},
+ "Nadoknada za kori\u0161tenje mineralnih sirovina": {},
+ "Nadoknada za op\u0107ekorisnu funkciju \u0161uma (0,0525%)": {},
+ "Ostala davanja": {},
+ "Pri\u010duva za odr\u017eavanje zgrade (Zakon o vlasni\u0161tvu - Nar. nov., br. 91/96. do 38/09.)": {},
+ "Spomeni\u010dka renta": {},
+ "\u010clanarina turisti\u010dkoj zajednici": {},
+ "\u010clanarina za kreditne i potro\u0161a\u010dke kartice": {},
+ "\u010clanarine komori (HGK ili HOK) i dopr. za javne ovlasti": {},
+ "\u010clanarine udrugama i strukovnim komorama": {}
+ }
+ },
+ "OSTALI VANJSKI TRO\u0160KOVI (TRO\u0160KOVI USLUGA)": {
+ "Intelektualne i osobne usluge": {
+ "Autorski honorari (pisana, govorna, prijevodi i dr.)": {},
+ "Knjigovodstvene usluge": {},
+ "Konzultantske i savjetni\u010dke usluge": {},
+ "Naknade za kori\u0161tenje prava intelektualnog vlasni\u0161tva (licencije, ind. prava., robni znak i sl.)": {},
+ "Odvjetni\u010dke, bilje\u017eni\u010dke i usluge izrade pravnih akata": {},
+ "Tro\u0161kovi drugih dohodaka (ugovora o djelu, akvizitera, trgov. putnika, konzultanata)": {},
+ "Usluge poreznih savjetnika": {},
+ "Usluge revizije i procjene vrijednosti poduze\u0107a": {},
+ "Usluge specijalisti\u010dkog obrazovanja, znanstvenoistra\u017eiva\u010dke usluge, usluge informacija i sl.": {},
+ "Usluge vje\u0161ta\u010denja, administracijske usluge, i dr. intelektualne usluge": {}
+ },
+ "Tro\u0161kovi komunalnih i sli\u010dnih usluga": {
+ "Deratizacija i dezinfekcijske usluge": {},
+ "Dimnja\u010darske i ekolo\u0161ke usluge": {},
+ "Gara\u017eiranje i parkiranje vozila": {},
+ "Komunalna naknada (za financ. izgradnje)": {},
+ "Odr\u017eavanje zelenila": {},
+ "Odvoz sme\u0107a i fekalija": {},
+ "Ostale komunalne i ekolo\u0161ke usluge": {},
+ "Usluge tr\u017enica": {},
+ "Veterinarske, sanitarne i usluge zbrinjavanja otpada": {},
+ "Voda i odvodnja": {}
+ },
+ "Tro\u0161kovi ostalih vanjskih usluga": {
+ "Hotelske usluge (u agencijskim poslovima)": {},
+ "Ostali nespomenuti vanjski tro\u0161kovi - usluge": {},
+ "Tro\u0161ak autoputa, tunela i mostarina": {},
+ "Tro\u0161kovi fotokopiranja, prijepisa, izrade naljepnica i fotografija i sl.": {},
+ "Tro\u0161kovi kori\u0161tenja javnih skladi\u0161ta, luka, pristani\u0161ta, hla\u0111enja i sl.": {},
+ "Tro\u0161kovi ogla\u0161avanja u tisku za slobodna radna mjesta, objava fin. izvje\u0161\u0107a i sl. (osim promid\u017ebe)": {},
+ "Usluge kontrole kakvo\u0107e i atestiranja dobara": {},
+ "Usluge studentskog servisa": {},
+ "Vanjskotrgova\u010dke usluge": {},
+ "\u0160pediterske usluge pri izvozu i sl.": {}
+ },
+ "Tro\u0161kovi telefona, prijevoza i sl.": {
+ "Ostale usluge prijevoza": {},
+ "Po\u0161tanski tro\u0161kovi": {},
+ "Prijevozne usluge brodara": {},
+ "Prijevozne usluge u cestovnom prometu": {},
+ "Prijevozne usluge zrakoplova": {},
+ "Prijevozne usluge \u017eeljeznicom": {},
+ "Tro\u0161kovi specijalnih prijevoza": {},
+ "Tro\u0161kovi telefona, interneta i sl.": {},
+ "Usluge dostave i logistike": {},
+ "Usluge taksi- prijevoza": {}
+ },
+ "Tro\u0161kovi vanjskih usluga pri izradi dobara i obavljanju usluga": {
+ "Grafi\u010dke usluge tiska i uveza": {},
+ "Ostale vanjske usluge na izradi dobara i proizvodnih usluga": {},
+ "Usluge dorade (oplemenjivanja), izrade, prerade i sl. u proizvodnji i izgradnji": {},
+ "Usluge hotela i smje\u0161taja radnika na terenu": {},
+ "Usluge izrade ili popravka po ugovoru o djelu": {},
+ "Usluge kooperanata na zajedni\u010dkim uslugama prema tre\u0107ima": {},
+ "Usluge pripreme teksta za tisak, za web. i sl.": {},
+ "Usluge rada vanjskog osoblja": {},
+ "Usluge studentskog i omladinskog servisa i na izradi proizvoda": {},
+ "Usluge za iznajmljeni kapacitet": {}
+ },
+ "Usluge odr\u017eavanja i za\u0161tite (servisne usluge)": {
+ "30% usluga odr\u017eavanja prijevoznih sredstava za osobni prijevoz + 30% PDV-a": {},
+ "70% usluga servisa za odr\u017eavanje automobila za osobni prijevoz poduzetnika i zaposlenih": {},
+ "Nabavljene usluge teku\u0107eg odr\u017eavanja (bez vlastitog materijala i dijelova)": {},
+ "Nabavljene usluge za investicijsko odr\u017eavanje i popravke (bez vlastitog materijala i dijelova)": {},
+ "Ostale servisne usluge i usluge osoba": {},
+ "Usluge odr\u017eavanja softvera i web stranica": {},
+ "Usluge za\u0161titara na \u010duvanju imovine i osoba": {},
+ "Usluge za\u0161tite na radu i odr\u017eavanja okoli\u0161a": {},
+ "Usluge \u010di\u0161\u0107enja i pranja": {},
+ "Vanjske usluge popravka prodanih a neispravnih dobara u jamstvenom roku": {
+ "Servis osob. automob. (neto + 30% PDV) za slu\u010daj pla\u0107e u naravi": {}
+ }
+ },
+ "Usluge promid\u017ebe, sponzorstva i tro\u0161kovi sajmova": {
+ "Ostali tro\u0161kovi promid\u017ebe (osim reprezentacije, dnevnica na slu\u017ebenom putu i sl.)": {},
+ "Tro\u0161ak sponzoriranja \u0161porta i kulture u cilju promid\u017ebe": {},
+ "Tro\u0161kovi promid\u017ebe najmom medija (stranica portala i sl.)": {},
+ "Tro\u0161kovi promid\u017ebe putem tiskovina, TV, plakata i sl.": {},
+ "Tro\u0161kovi promid\u017ebe u inozemstvu": {},
+ "Usluge istra\u017eivanja tr\u017ei\u0161ta": {},
+ "Usluge oblikovanja i ure\u0111enja izlo\u017ebenog i prodajnog prostora": {},
+ "Usluge promid\u017ebenih agencija": {},
+ "Usluge sajmova (nadoknada za prostor)": {},
+ "Usluge unapre\u0111enja prodaje": {}
+ },
+ "Usluge registracije prijevoznih sredstava i tro\u0161kovi dozvola": {
+ "30% tro\u0161ka registracije sred. za osobni prijevoz + 30% PDV-a (osim tro\u0161kova osiguranja)": {
+ "Tro\u0161kovi registr. (neto + 30% PDV) - pla\u0107a": {}
+ },
+ "70% tro\u0161ka registracije automobila, plovila i zrakoplova za prijevoz osoba poduz. (osim osiguranja)": {},
+ "Ostali tro\u0161kovi registracije prometala": {},
+ "Tro\u0161ak registracije dostavnih i teret. vozila i autobusa (sveuk.) i automob. bez poreznog ograni\u010denja": {},
+ "Tro\u0161kovi dozvola za prometne smjerove": {},
+ "Tro\u0161kovi koncesija, licencija i dr. prava na prijevoz": {},
+ "Tro\u0161kovi nadoknada za ceste, takse i sl.": {},
+ "Tro\u0161kovi registracije plovila": {},
+ "Tro\u0161kovi registracije zrakoplova": {}
+ },
+ "Usluge reprezentacije - ugo\u0161\u0107ivanja i posredovanja": {
+ "30% vanjskih usluga ugo\u0161\u0107enja (reprezentacije)": {},
+ "70% vanjskih usluga ugo\u0161\u0107enja (reprezentacije) + 70% PDV-a": {},
+ "Tro\u0161kovi provizija za usluge": {},
+ "Usluge agenata i detektiva": {},
+ "Usluge posredovanja pri nabavi dobara i usluga": {},
+ "Usluge posredovanja pri prodaji dobara i usluga": {}
+ },
+ "Usluge zakupa - lizinga": {
+ "30% rent-\u00e1-car usluga prijevoza osoba + 30% PDV-a": {},
+ "30% usluga operativnog lizinga sred. za osobni prijevoz + 30% PDV-a": {},
+ "70% rent-\u00e1-car usluge prijevoza osoba": {},
+ "70% usluga operativnog lizinga automobila, brodova i zrakoplova za osobni prijevoz osoba poduzetnika": {},
+ "Rent-\u00e1-car za prijevoz tereta": {},
+ "Usluge najma informati\u010dke opreme": {},
+ "Usluge operat. najma osob. automob. (neto + 30% PDV) za slu\u010daj pla\u0107e": {},
+ "Usluge operativnog (poslovnog) lizinga opreme": {},
+ "Zakupnine - najamnine nekretnina": {},
+ "Zakupnine opreme": {}
+ }
+ },
+ "RASPORED TRO\u0160KOVA": {
+ "Raspored tro\u0161kova za obra\u010dun proiz. i usluga (HSFI10, MRS2, MRS11)-uskladi\u0161tivi tro\u0161kovi (na 60,62i63)": {
+ "Raspored tro\u0161kova za obra\u010dun proiz. i usluga (HSFI10, MRS2, MRS11)-uskladi\u0161tivi tro\u0161kovi (na 60,62i63)-a1": {}
+ },
+ "Raspored tro\u0161kova za pokri\u0107e upravnih, administrativnih, prodajnih i drugih tro\u0161kova (na rn 70 i 71)": {
+ "Raspored tro\u0161kova za pokri\u0107e upravnih, administrativnih, prodajnih i drugih tro\u0161kova (na rn 70 i 71)-a1": {}
+ }
+ },
+ "REZERVIRANJA (v. skupinu 28)": {
+ "Tro\u0161kovi dugoro\u010d. rez. za neiskori\u0161teni godi\u0161nji odmor (\u010dl. 11., st. 5. ZoPD i MRS 19) - vidi ra\u010d. 298": {
+ "Tro\u0161kovi dugoro\u010d. rez. za neiskori\u0161teni godi\u0161nji odmor (\u010dl. 11., st. 5. ZoPD i MRS 19) - vidi ra\u010d. 298-a1": {}
+ },
+ "Tro\u0161kovi dugoro\u010dnog rezerviranja za gubitke po zapo\u010detim sudskim sporovima (\u010dl. 11., st. 2. ZoPD)": {
+ "Tro\u0161kovi dugoro\u010dnog rezerviranja za gubitke po zapo\u010detim sudskim sporovima (\u010dl. 11., st. 2. ZoPD)-a1": {}
+ },
+ "Tro\u0161kovi dugoro\u010dnog rezerviranja za mirovine i sli\u010dne tro\u0161kove - obveze (MRS 19)": {
+ "Tro\u0161kovi dugoro\u010dnog rezerviranja za mirovine i sli\u010dne tro\u0161kove - obveze (MRS 19)-a1": {}
+ },
+ "Tro\u0161kovi dugoro\u010dnog rezerviranja za obnovu prirodnog bogatstva (\u010dl. 11., st. 2. ZoPD)": {
+ "Tro\u0161kovi dugoro\u010dnog rezerviranja za obnovu prirodnog bogatstva (\u010dl. 11., st. 2. ZoPD)-a1": {}
+ },
+ "Tro\u0161kovi dugoro\u010dnog rezerviranja za otpremnine (\u010dl. 11., st. 2. ZoPD)": {
+ "Tro\u0161kovi dugoro\u010dnog rezerviranja za otpremnine (\u010dl. 11., st. 2. ZoPD)-a1": {}
+ },
+ "Tro\u0161kovi dugoro\u010dnog rezerviranja za restrukturiranje poduze\u0107a (MRS 37, t. 72. i HSFI t. 16.22)": {
+ "Tro\u0161kovi dugoro\u010dnog rezerviranja za restrukturiranje poduze\u0107a (MRS 37, t. 72. i HSFI t. 16.22)-a1": {}
+ },
+ "Tro\u0161kovi dugoro\u010dnog rezerviranja za rizike u jamstvenom (garancijskom) roku (\u010dl. 11., st. 2. ZoPD)": {
+ "Tro\u0161kovi dugoro\u010dnog rezerviranja za rizike u jamstvenom (garancijskom) roku (\u010dl. 11., st. 2. ZoPD)-a1": {}
+ },
+ "Tro\u0161kovi ostalih dugoro\u010dnih rezerviranja i tro\u0161kovi rizika": {
+ "Tro\u0161kovi ostalih dugoro\u010dnih rezerviranja i tro\u0161kovi rizika-a1": {}
+ },
+ "Tro\u0161kovi rezerviranja po \u0161tetnim ugovorima (HSFI 16.21.)": {
+ "Tro\u0161kovi rezerviranja po \u0161tetnim ugovorima (HSFI 16.21.)-a1": {}
+ }
+ },
+ "TRO\u0160KOVI OSOBLJA - PLA\u0106E": {
+ "Bruto pla\u0107e (privremeno v. napom. 2)": {
+ "Bruto pla\u0107e (privremeno v. napom. 2)-a1": {}
+ },
+ "Doprinosi na pla\u0107e": {
+ "Doprinosi za beneficirani radni sta\u017e": {},
+ "Ostali povremeni primitci": {},
+ "Proizvodnja": {},
+ "Uprava i prodaja": {}
+ },
+ "Neto pla\u0107e i nadoknade": {
+ "Ostali povremeni primitci": {},
+ "Tro\u0161kovi neto pla\u0107a proizvodnje": {},
+ "Tro\u0161kovi neto pla\u0107a uprave i prodaje": {}
+ },
+ "Tro\u0161kovi doprinosa iz pla\u0107a": {
+ "Ostali povremeni primitci": {},
+ "Proizvodnja": {},
+ "Uprava i prodaja": {}
+ },
+ "Tro\u0161kovi poreza i prireza": {
+ "Ostali povremeni primitci": {},
+ "Proizvodnja": {},
+ "Uprava i prodaja": {}
+ }
+ },
+ "VRIJEDNOSNO USKLA\u0110ENJE DUGOTRAJNE I KRATKOTRAJNE IMOVINE": {
+ "Vrijednosno uskla\u0111enje danih predujmova (veza s 379)": {
+ "Vrijednosno uskla\u0111enje danih predujmova (veza s 379)-a1": {}
+ },
+ "Vrijednosno uskla\u0111enje depozita u bankama, mjenica, \u010dekova i sl. (109 i dio 119)": {
+ "Vrijednosno uskla\u0111enje depozita u bankama, mjenica, \u010dekova i sl. (109 i dio 119)-a1": {}
+ },
+ "Vrijednosno uskla\u0111enje dugotrajne materijalne imovine": {
+ "Vrijednosno uskla\u0111enje biolo\u0161ke imovine (048)": {},
+ "Vrijednosno uskla\u0111enje nekretnina (028)": {},
+ "Vrijednosno uskla\u0111enje ostale mater. imovine": {},
+ "Vrijednosno uskla\u0111enje postrojenja, opreme, alata, pogonskog inventara i transportne imovine (038)": {},
+ "Vrijednosno uskla\u0111enje ulaganja u nekretnine (058)": {}
+ },
+ "Vrijednosno uskla\u0111enje dugotrajne nematerijalne imovine (018)": {
+ "Vrijednosno uskla\u0111enje goodwill": {},
+ "Vrijednosno uskla\u0111enje ostale nemat. imov.": {},
+ "Vrijednosno uskla\u0111enje prava i dr.": {}
+ },
+ "Vrijednosno uskla\u0111enje dugotrajnih potra\u017eivanja (veza sa 078)": {
+ "Vrijednosno uskla\u0111enje dugotrajnih potra\u017eivanja (veza sa 078)-a1": {}
+ },
+ "Vrijednosno uskla\u0111enje kratkotrajnih potra\u017eivanja": {
+ "Vrijed. uskla\u0111enja utu\u017eenih kratk. pot. do 5000,00kn (prije zastare,ovr\u0161ni,ste\u010daj i sl.-dio129,139i159)": {},
+ "Vrijednosna uskla\u0111enja potra\u017eivanja od kupaca nenapla\u0107ena dulje od 120 dana od dospije\u0107a (veza s 129)": {},
+ "Vrijednosna uskla\u0111enja zastarjelih potra\u017eivanja (dio sa 129, 139 i 159) - porezno nepriznata": {}
+ },
+ "Vrijednosno uskla\u0111enje zaliha (veza s 319, 329, 359 i 369)": {
+ "Vrijednosno uskla\u0111enje zaliha (veza s 319, 329, 359 i 369)-a1": {}
+ }
+ }
+ },
+ "ZALIHE SIROVINA I MATERIJALA, REZERVNIH DIJELOVA I SITNOG INVENTARA": {
+ "OBRA\u010cUN TRO\u0160KOVA KUPNJE ZALIHA": {
+ "Carina i druge uvozne pristojbe": {
+ "Carina i druge uvozne pristojbe-a1": {}
+ },
+ "Kupovna cijena dobavlja\u010da": {
+ "Fakturna cijena rezervnih dijelova": {},
+ "Fakturna cijena sirovina i materijala": {},
+ "Fakturna cijena sirovina i materijala na putu": {},
+ "Fakturna cijena sitnog inventara, autoguma i ambala\u017ee": {},
+ "Materijal i dijelovi u preuzimanju (nema dokumentacije)": {}
+ },
+ "Obra\u010dun tro\u0161kova kupnje": {
+ "Obra\u010dun nabave sirovina i materijala i dijelova koji izravno terete tro\u0161kove": {},
+ "Obra\u010dun nabave sirovina i materijala, dijelova i sitnog inventara koji se skladi\u0161ti": {}
+ },
+ "Ovisni tro\u0161kovi nabave (u svezi s dovo\u0111enjem na zalihu)": {
+ "Ostali ovisni tro\u0161kovi nabave": {},
+ "Posebni tro\u0161kovi pakiranja - ambala\u017ee": {},
+ "Transportno osiguranje i \u010duvanje": {},
+ "Tro\u0161kovi atesta i kontrole": {},
+ "Tro\u0161kovi dorade i oplemenjivanja za vrijeme dovo\u0111enja na zalihu": {},
+ "Tro\u0161kovi transporta": {},
+ "Tro\u0161kovi ukrcaja i iskrcaja (fakturirani)": {},
+ "Tro\u0161kovi vlastitog transporta": {},
+ "Tro\u0161kovi vlastitog ukrcaja i iskrcaja": {},
+ "Tro\u0161kovi \u0161peditera": {}
+ },
+ "Posebni porezi (tro\u0161arine) koji se ne mogu odbiti": {
+ "Posebni porezi (tro\u0161arine) koji se ne mogu odbiti-a1": {}
+ }
+ },
+ "PREDUJMOVI DOBAVLJA\u010cIMA SIROVINA I MATERIJALA, REZERVNIH DIJELOVA, SITNOG INVENTARA I AUTOGUMA": {
+ "Predujmovi dani uvozniku za nabavu sirovina i materijala, dijelova i inventara": {
+ "Predujmovi dani uvozniku za nabavu sirovina i materijala, dijelova i inventara-a1": {}
+ },
+ "Predujmovi dobavlja\u010dima materijala": {
+ "Predujmovi dobavlja\u010dima materijala-a1": {}
+ },
+ "Predujmovi dobavlja\u010dima rezervnih dijelova": {
+ "Predujmovi dobavlja\u010dima rezervnih dijelova-a1": {}
+ },
+ "Predujmovi dobavlja\u010dima sitnog inventara": {
+ "Predujmovi dobavlja\u010dima sitnog inventara-a1": {}
+ },
+ "Predujmovi inozemnim dobavlja\u010dima": {
+ "Predujmovi inozemnim dobavlja\u010dima-a1": {}
+ },
+ "Vrijednosno uskla\u0111enje danih predujmova": {
+ "Vrijednosno uskla\u0111enje danih predujmova-a1": {}
+ }
+ },
+ "SIROVINE I MATERIJAL NA ZALIHI": {
+ "Materijal na doradi kod ortaka": {
+ "Materijal na doradi kod ortaka-a1": {}
+ },
+ "Materijal u doradi, obradi i manipulaciji": {
+ "Materijal u doradi, obradi i oplemenjivanju": {},
+ "Materijal u manipulaciji i na putu": {},
+ "Tro\u0161kovi dorade, obrade i oplemenjivanja": {}
+ },
+ "Odstupanje od cijene zaliha": {
+ "Odstupanje od cijene zaliha-a1": {}
+ },
+ "Sirovine i materijal u skladi\u0161tu": {
+ "Materijal na zalihi u javnom ili drugom skladi\u0161tu": {},
+ "Poluproizvodi za ugradnju ili proizvodnju": {},
+ "Uredski materijal i pribor": {},
+ "Zalihe ambala\u017enog materijala": {},
+ "Zalihe goriva i maziva": {},
+ "Zalihe materijala kod kooperanata": {},
+ "Zalihe materijala s temelja povezane proizvodnje": {},
+ "Zalihe otpadnog i rashodovanog materijala": {},
+ "Zalihe pi\u0107a, hrane i dr. u ugostiteljstvu i hotelijerstvu": {},
+ "Zalihe sirovina i materijala": {}
+ },
+ "Vrijednosno uskla\u0111enje zaliha sirovina i materijala": {
+ "Vrijednosno uskla\u0111enje zaliha sirovina i materijala-a1": {}
+ },
+ "Zalihe materijala za poljoprivredu": {
+ "Zalihe komponenti za proizvodnju": {},
+ "Zalihe sjemena i sadnog materijala": {}
+ }
+ },
+ "ZALIHE REZERVNIH DIJELOVA": {
+ "Odstupanje od cijene dijelova na zalihi": {
+ "Odstupanje od cijene dijelova na zalihi-a1": {}
+ },
+ "Rezervni dijelovi na zalihi": {
+ "Dijelovi i sklopovi za ugradnju (u proizvode)": {},
+ "Rezervni dijelovi za servisne usluge": {},
+ "Rezervni dijelovi za teku\u0107e i investicijsko odr\u017eavanje": {},
+ "Zalihe otpadaka rezervnih dijelova": {},
+ "Zalihe polovnih rezervnih dijelova": {}
+ },
+ "Vrijednosno uskla\u0111enje zaliha rezervnih dijelova": {
+ "Vrijednosno uskla\u0111enje zaliha rezervnih dijelova-a1": {}
+ }
+ },
+ "ZALIHE SITNOG INVENTARA": {
+ "Ambala\u017ea na zalihi (samo vlastita i vi\u0161ekratna, analitika prema vrstama)": {
+ "Ambala\u017ea na zalihi (samo vlastita i vi\u0161ekratna, analitika prema vrstama)-a1": {}
+ },
+ "Autogume na zalihi": {
+ "Autogume na zalihi-a1": {}
+ },
+ "Odstupanje od cijene": {
+ "Odstupanje od cijene-a1": {}
+ },
+ "Sitan inventar na zalihi": {
+ "Sitan inventar na zalihi (analitika prema vrstama: alati, mjerni instrumenti, pribori,odje\u0107a, i dr.)": {}
+ },
+ "Vrijednosno uskla\u0111enje zaliha": {
+ "Vrijednosno uskla\u0111enje zaliha-a1": {}
+ }
+ },
+ "ZALIHE SITNOG INVENTARA U UPORABI": {
+ "Ambala\u017ea u uporabi": {
+ "Ambala\u017ea u uporabi-a1": {}
+ },
+ "Autogume u uporabi": {
+ "Autogume u uporabi-a1": {}
+ },
+ "Otpis ambala\u017ee": {
+ "Otpis ambala\u017ee-a1": {}
+ },
+ "Otpis autoguma": {
+ "Otpis autoguma-a1": {}
+ },
+ "Otpis sitnog inventara": {
+ "Otpis sitnog inventara-a1": {}
+ },
+ "Sitan inventar u uporabi": {
+ "Sitan inventar u uporabi-a1": {}
+ },
+ "Vrijednosno uskla\u0111enje sitnog inventara, ambala\u017ee i autoguma": {
+ "Vrijednosno uskla\u0111enje sitnog inventara, ambala\u017ee i autoguma-a1": {}
+ }
+ }
+ },
+ "name": "KONTNI PLAN",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/hu_hungarian_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/hu_hungarian_chart_template.json
new file mode 100644
index 0000000..f9c6817
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/hu_hungarian_chart_template.json
@@ -0,0 +1,355 @@
+{
+ "country_code": "hu",
+ "name": "Magyar f\u0151k\u00f6nyvi kivonat",
+ "tree": {
+ "Eredm\u00e9ny sz\u00e1ml\u00e1k": {
+ "AZ \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE, BEV\u00c9TELEK": {
+ "BELF\u00d6LDI \u00c9RK\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": {
+ "Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tele": {}
+ },
+ "BELF\u00d6LDI \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": {
+ "Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tele": {}
+ },
+ "EGY\u00c9B BEV\u00c9TELEK": {
+ "Az \u00fczleti \u00e9vhez kapcs. egy\u00e9b bev\u00e9telek": {},
+ "Biztos\u00edt\u00f3 \u00e1ltal visszaig. k\u00e1rt\u00e9r\u00edt\u00e9s \u00f6.": {},
+ "C\u00e9ltartal\u00e9k felhaszn\u00e1l\u00e1sa": {},
+ "K\u00fcl\u00f6nf\u00e9le egy\u00e9b bev\u00e9telek": {},
+ "Ut\u00f3lag kapott p\u00fc. rendezett engedm\u00e9ny": {},
+ "Visszafiz. k\u00f6t. n\u00e9lk\u00fcl kapott t\u00e1mogat\u00e1s": {},
+ "\u00c9rt,\u00e1truh\u00e1zott k\u00f6vetel\u00e9sek elism.m\u00e9rt\u00e9ke": {},
+ "\u00c9rt.immat. javak, t\u00e1rgyi eszk.bev\u00e9tele": {},
+ "\u00c9rt\u00e9kveszt\u00e9sek vissza\u00edr\u00e1sa, tervenf.\u00e9cs.": {}
+ },
+ "EXPORT \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": {
+ "Export \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev. EU tagorsz\u00e1gba": {},
+ "Export \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev.nem EU tagorsz.": {}
+ },
+ "P\u00c9NZ\u00dcGYI M\u00dcVELETEK BEV\u00c9TELEI": {
+ "Befekt. p\u00fci.eszk. kamatai, \u00e1rf.nyeres.": {},
+ "Egy\u00e9b kapott kamatok,kamatjell.bev\u00e9telek": {},
+ "Egy\u00e9b p\u00e9nz\u00fcgyi m\u00fbveletek bev\u00e9telei": {},
+ "Egy\u00e9b \u00e1rfolyamnyeres\u00e9gek, opci\u00f3s bev.": {},
+ "Forg\u00f3eszk. \u00e9rt\u00e9kpap\u00edr \u00e1rfolyamnyeres\u00e9ge": {},
+ "Kapott (j\u00e1r\u00f3) osztal\u00e9k, r\u00e9szesed\u00e9s": {},
+ "R\u00e9szesed\u00e9sek \u00e9rt. \u00e1rfolyamnyeres\u00e9ge": {},
+ "V\u00e1s. k\u00f6vetel\u00e9sekkel kapcs. bev\u00e9telek": {},
+ "\u00c1tv\u00e1lt\u00e1si, \u00e1t\u00e9rt\u00e9kel\u00e9skori \u00e1rf.nyeres\u00e9g": {}
+ },
+ "RENDKIV\u00dcLI BEV\u00c9TELEK": {
+ "Rendk\u00edv\u00fcli bev\u00e9telek": {}
+ }
+ },
+ "AZ \u00c9RT\u00c9KES\u00cdT\u00c9S \u00d6NK\u00d6LTS. \u00c9S R\u00c1FORD\u00cdT\u00c1SOK": {
+ "ANYAGJELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK": {
+ "Anyagk\u00f6lts\u00e9g": {},
+ "Egy\u00e9b szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {},
+ "Eladott (k\u00f6zvet\u00edtett) szolg. \u00e9rt\u00e9ke": {},
+ "Eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9ke": {},
+ "Ig\u00e9nybevett szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {}
+ },
+ "EGY\u00c9B R\u00c1FORD\u00cdT\u00c1SOK": {
+ "Ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {},
+ "Az \u00fczleti \u00e9vhez kapcs. r\u00e1ford\u00edt\u00e1sok": {},
+ "C\u00e9ltartal\u00e9k k\u00e9pz\u00e9se": {},
+ "Elsz\u00e1molt \u00e9rt\u00e9kveszt\u00e9s, tervenf. \u00e9rt\u00e9kcs": {},
+ "K\u00fcl\u00f6nf\u00e9le egy\u00e9b r\u00e1ford\u00edt\u00e1sok": {},
+ "Ut\u00f3lag adott p\u00fc. rendezett engedm\u00e9ny": {},
+ "\u00c9rt.\u00e1truh\u00e1zott k\u00f6vetel\u00e9sek k\u00f6nyvsz. \u00e9rt.": {},
+ "\u00c9rt\u00e9kes\u00edtett eszk.imm.javak nytsz \u00e9rt\u00e9ke": {}
+ },
+ "NYERES\u00c9GET TERHEL\u00d6 AD\u00d3K": {
+ "Egyszer\u00fcs\u00edtett v\u00e1llalkoz\u00f3i ad\u00f3": {},
+ "T\u00e1rsas v\u00e1llalkoz\u00e1s k\u00fcl\u00f6nad\u00f3ja": {},
+ "T\u00e1rsas\u00e1gi ad\u00f3": {}
+ },
+ "P\u00c9NZ\u00dcGYI M\u00dcVELETEK R\u00c1FORD\u00cdT\u00c1SAI": {
+ "Befektetett p\u00fci. eszk. \u00e1rf.vesztes\u00e9ge": {},
+ "Egy\u00e9b p\u00e9nz\u00fcgyi r\u00e1ford\u00edt\u00e1sok": {},
+ "Egy\u00e9b \u00e1rfolyamvesztes\u00e9gek, opci\u00f3s d\u00edjak": {},
+ "Fizetend\u00f5 kamatok, kamatjell. r\u00e1ford.": {},
+ "Forg\u00f3eszk. \u00e9rt\u00e9kpap\u00edr \u00e1rf.vesztes\u00e9ge": {},
+ "R\u00e9szesed\u00e9sek,\u00e9.pap\u00edrok,bankb. \u00e9rt\u00e9kveszt": {},
+ "V\u00e1s\u00e1rolt k\u00f6v. kapcs. r\u00e1ford\u00edt\u00e1sok": {},
+ "\u00c1tv\u00e1lt\u00e1si, \u00e9rt\u00e9kel\u00e9si \u00e1rfolyamvesztes\u00e9g": {}
+ },
+ "RENDKIV\u00dcLI R\u00c1FORD\u00cdT\u00c1SOK": {
+ "Egy\u00e9b vagyoncs\u00f6kk. rendk\u00edv\u00fcli r\u00e1ford\u00edt\u00e1s": {},
+ "Saj\u00e1t \u00fczletr\u00e9sz nyilv\u00e1ntart\u00e1si \u00e9rt\u00e9ke": {},
+ "Tartoz\u00e1s\u00e1tv. szerz. szerinti \u00f6sszege": {},
+ "T\u00e1rsas\u00e1gban bevitt eszk. nytsz. \u00e9rt\u00e9ke": {}
+ },
+ "SZEM\u00c9LYI JELLEG\u00fb R\u00c1FORD\u00cdT\u00c1SOK": {
+ "B\u00e9rj\u00e1rul\u00e9kok": {},
+ "B\u00e9rk\u00f6lts\u00e9g": {},
+ "Szem\u00e9lyi jelleg\u00fc egy\u00e9b kifizet\u00e9sek": {}
+ },
+ "\u00c9RT\u00c9KCS\u00d6KKEN\u00c9SI LE\u00cdR\u00c1S": {}
+ },
+ "K\u00d6LTS\u00c9GNEMEK": {
+ "AKT\u00cdV\u00c1LT SAJ\u00c1T TELJES\u00cdTM\u00c9NYEK \u00c9RT\u00c9KE": {
+ "Saj\u00e1t el\u00f5\u00e1ll\u00edt\u00e1si eszk\u00f6z\u00f6k aktiv\u00e1lt \u00e9rt.": {},
+ "Saj\u00e1t term. k\u00e9szletek \u00e1llom\u00e1nyv\u00e1ltoz\u00e1sa": {}
+ },
+ "ANYAGK\u00d6LTS\u00c9G": {
+ "Anyagk\u00f6lts\u00e9g megt\u00e9r\u00fcl\u00e9s": {},
+ "Egy \u00e9ven bel\u00fcl elhaszn. anyagi eszk\u00f6z\u00f6k": {},
+ "Egy\u00e9b anyagk\u00f6lts\u00e9g": {},
+ "V\u00e1s\u00e1rolt anyagok k\u00f6lts\u00e9gei": {}
+ },
+ "B\u00c9RJ\u00c1RUL\u00c9KOK": {
+ "Egyszer\u00fbs\u00edtett fogl. k\u00f6zteher": {},
+ "Egyszer\u00fbs\u00edtett k\u00f6ztehervisel\u00e9si hj\u00e1r": {},
+ "Eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s": {},
+ "K\u00f6zteherjegy": {},
+ "Munkaad\u00f3i j\u00e1rul\u00e9k": {},
+ "Rehabilit\u00e1ci\u00f3s hozz\u00e1j\u00e1rul\u00e1s": {},
+ "Szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s": {},
+ "T\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9k": {}
+ },
+ "B\u00c9RK\u00d6LTS\u00c9G": {
+ "Egyszer\u00fbs\u00edtett fogl. b\u00e9rk\u00f6lts\u00e9ge": {},
+ "Megb\u00edz\u00e1si d\u00edjak b\u00e9rk\u00f6lts\u00e9g terh\u00e9re": {},
+ "Munkav\u00e1llal\u00f3k munkab\u00e9r k\u00f6lts\u00e9ge": {},
+ "Tagok szem\u00e9lyes k\u00f6zr. ellen\u00e9rt\u00e9ke": {}
+ },
+ "EGY\u00c9B SZOLG\u00c1LTAT\u00c1SOK K\u00d6LTS\u00c9GEI": {
+ "Biztos\u00edt\u00e1si d\u00edjak": {},
+ "Hat\u00f3s\u00e1gi igazgat\u00e1si d\u00edjak (illet\u00e9kek)": {},
+ "P\u00e9nz\u00fcgyi szolg-i d\u00edjak, bankk\u00f6lts\u00e9gek": {}
+ },
+ "IG\u00c9NYBE VETT SZOLG\u00c1LTAT\u00c1SOK K\u00d6LTS\u00c9GEI": {
+ "B\u00e9rleti d\u00edjak": {},
+ "Egy\u00e9b ig\u00e9nybevett szolg\u00e1ltat\u00e1sok ktg-ei": {},
+ "Hirdet\u00e9s, rekl\u00e1m-propaganda k\u00f6lts\u00e9g": {},
+ "Jav\u00edt\u00e1si, karbantart\u00e1si k\u00f6lts\u00e9gek": {},
+ "Oktat\u00e1si, tov\u00e1bbk\u00e9pz\u00e9si k\u00f6lts\u00e9gek": {},
+ "Postai, t\u00e1vk\u00f6zl\u00e9si k\u00f6lts\u00e9gek": {},
+ "Szakk\u00f6nyv, foly\u00f3irat, napilap beszerz\u00e9s": {},
+ "Sz\u00e1ll\u00edt\u00e1si, rakod\u00e1si k\u00f6lts\u00e9g": {},
+ "Utaz\u00e1si- \u00e9s kik\u00fcldet\u00e9si k\u00f6lts\u00e9gek": {}
+ },
+ "K\u00d6LTS\u00c9GNEM \u00c1TVEZET\u00c9SI SZ\u00c1MLA": {
+ "Anyagk\u00f6lts\u00e9g \u00e1tvezet\u00e9si szla": {},
+ "B\u00e9rj\u00e1rul\u00e9kok \u00e1tvezet\u00e9si szla": {},
+ "B\u00e9rk\u00f6lts\u00e9g \u00e1tvezet\u00e9si szla": {},
+ "Egy\u00e9b szolg\u00e1ltat\u00e1sok \u00e1tvezet\u00e9si szla": {},
+ "Ig\u00e9nybevett szolg. \u00e1tvezet\u00e9si szla": {},
+ "Szem\u00e9lyi jell. kif. \u00e1tvezet\u00e9si szla": {},
+ "\u00c9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s \u00e1tvez. szla": {}
+ },
+ "SZEM\u00c9LYI JELLEG\u00fb EGY\u00c9B KIFIZET\u00c9SEK": {
+ "Egy\u00e9b szem\u00e9lyi jelleg\u00fb kifizet\u00e9sek": {},
+ "Foglalkoztat\u00f3t terhel\u00f5 t\u00e1pp\u00e9nz hj\u00e1rul\u00e1s": {},
+ "J\u00f3l\u00e9ti \u00e9s kultur\u00e1lis k\u00f6lts\u00e9gek": {},
+ "Kifizet\u00f5t terhel\u00f5 szem\u00e9lyi j\u00f6vedelemad\u00f3": {},
+ "Mag\u00e1nnyugd\u00edjp\u00e9nzt\u00e1ri tagd\u00edjak, hozz\u00e1j\u00e1r.": {},
+ "Szem\u00e9lyi jelleg\u00fb kifizet\u00e9sek": {},
+ "Term\u00e9szetbeni juttat\u00e1sok": {}
+ },
+ "\u00c9RT\u00c9KCS\u00d6KKEN\u00c9SI LE\u00cdR\u00c1S": {
+ "Terv szerinti egy\u00f6sszeg\u00fb (kis\u00e9rt\u00e9k\u00fbek)": {},
+ "Terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9s line\u00e1ris": {}
+ }
+ }
+ },
+ "M\u00e9rleg sz\u00e1ml\u00e1k": {
+ "BEFEKTETETT ESZK\u00d6Z\u00d6K": {
+ "BEFEKTETETT P\u00fc.I ESZK\u00d6Z\u00d6K R\u00c9SZESED\u00c9SEK": {
+ "Egy\u00e9b tart\u00f3s r\u00e9szesed\u00e9s": {},
+ "R\u00e9szesed\u00e9sek \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {},
+ "R\u00e9szesed\u00e9sek \u00e9rt\u00e9kveszt\u00e9se, vissza\u00edr\u00e1sa": {},
+ "Tart\u00f3s r\u00e9szesed\u00e9s kapcs. v\u00e1llalkoz\u00e1sban": {}
+ },
+ "BERUH\u00c1Z\u00c1SOK, FEL\u00faJ\u00cdT\u00c1SOK": {
+ "Befejezetlen beruh\u00e1z\u00e1sok": {},
+ "Beruh\u00e1z\u00e1sok terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kk.": {},
+ "Fel\u00faj\u00edt\u00e1sok": {}
+ },
+ "EGY\u00c9B BERENDEZ\u00c9SEK, FELSZ., J\u00c1RM\u00dcVEK": {
+ "Egy\u00e9b g\u00e9pek,felsz,j\u00e1rm. \u00e9rt\u00e9khelyesb\u00edt\u00e9s": {},
+ "Egy\u00e9b j\u00e1rm\u00fbvek": {},
+ "Irodai, igazgat\u00e1si berendez\u00e9sek": {},
+ "\u00dczemi berendez\u00e9sek, g\u00e9pek,felszerel\u00e9sek": {},
+ "\u00dczemk\u00f6r\u00f6n kiv\u00fcli berendez\u00e9sek, felsz.": {}
+ },
+ "HITELVISZONYT MEGTESTES\u00cdT\u00d6 \u00c9RT\u00c9KPAP\u00cdROK": {
+ "Egy\u00e9b v\u00e1llalkoz\u00e1sok \u00e9rt\u00e9kpap\u00edrjai": {},
+ "Kapcsolt v\u00e1llalkoz\u00e1sok \u00e9rt\u00e9kpap\u00edrjai": {},
+ "Tart\u00f3s diszkont \u00e9rt\u00e9kpap\u00edrok": {},
+ "\u00c1llamk\u00f6tv\u00e9nyek": {},
+ "\u00c9rt\u00e9kpap\u00edrok \u00e9rt\u00e9kveszt\u00e9se, vissza\u00edr\u00e1sa": {}
+ },
+ "IMMATERI\u00c1LIS JAVAK": {
+ "Alap\u00edt\u00e1s-\u00e1tszervez\u00e9s akt\u00edv\u00e1lt \u00e9rt\u00e9ke": {},
+ "Immateri\u00e1lis javak \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {},
+ "K\u00eds\u00e9rleti fejleszt\u00e9s akt\u00edv\u00e1lt \u00e9rt\u00e9ke": {},
+ "Szellemi term\u00e9kek": {},
+ "Vagyoni \u00e9rt\u00e9k\u00fb jogok": {},
+ "\u00dczleti vagy c\u00e9g\u00e9rt\u00e9k": {}
+ },
+ "INGATLANOK, KAPCS. VAGYONI \u00c9RT. JOGOK": {
+ "Egy\u00e9b \u00e9p\u00edtm\u00e9nyek": {},
+ "F\u00f6ldter\u00fclet": {},
+ "Ingatlanhoz kapcs. vagyoni \u00e9rt. jogok": {},
+ "Ingatlanok \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {},
+ "Telek, telkes\u00edt\u00e9s": {},
+ "\u00c9p\u00fcletek,\u00e9p\u00fcletr\u00e9szek,tulajdoni h\u00e1nyadok": {},
+ "\u00dczemk\u00f6r\u00f6n kiv\u00fcli ingatlanok, \u00e9p\u00fcletek": {}
+ },
+ "M\u00dcSZAKI BERENDEZ\u00c9SEK, G\u00c9PEK, J\u00c1RM\u00dcVEK": {
+ "M\u00fcszaki g\u00e9pek,felsz,j\u00e1rm. \u00e9rt\u00e9khelyesb.": {},
+ "Termel\u00e9sben r\u00e9sztvev\u00f5 j\u00e1rm\u00fbvek": {},
+ "Termel\u00f5 g\u00e9pek, berendez\u00e9sek, gy\u00e1rt\u00f3eszk.": {}
+ },
+ "TART\u00d3SAN ADOTT K\u00d6LCS\u00d6N\u00d6K": {
+ "Egy\u00e9b tart\u00f3s bankbet\u00e9tek": {},
+ "Egy\u00e9b tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k": {},
+ "P\u00e9nz\u00fcgyi l\u00edzing miatti tart\u00f3s k\u00f6vetel\u00e9s": {},
+ "Tart\u00f3s bankbet\u00e9tek egy\u00e9b r\u00e9sz. v\u00e1ll.-ban": {},
+ "Tart\u00f3s bankbet\u00e9tek kapcs. v\u00e1ll.-ban": {},
+ "Tart\u00f3san adott k\u00f6lcs\u00f6n egy\u00e9b r\u00e9sz.v\u00e1ll.": {},
+ "Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k kapcs. v\u00e1ll.": {},
+ "Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k \u00e9rt\u00e9kveszt\u00e9se": {}
+ },
+ "TENY\u00c9SZ\u00c1LLATOK": {
+ "Teny\u00e9sz\u00e1llatok": {}
+ }
+ },
+ "FORR\u00c1SOK (PASSZ\u00cdV\u00c1K)": {
+ "C\u00c9LTARTAL\u00c9KOK": {
+ "C\u00e9ltartal\u00e9k v\u00e1rhat\u00f3 k\u00f6telezetts\u00e9gre": {}
+ },
+ "EGY\u00c9B R\u00d6VID LEJ\u00c1RAT\u00fa K\u00d6TELEZETTS\u00c9GEK": {
+ "El\u00f5zetesen felsz\u00e1m\u00edtott \u00e1lt.forgalmi ad\u00f3": {},
+ "Fizetend\u00f5 \u00e1ltal\u00e1nos forgalmi ad\u00f3": {},
+ "K\u00f6lts\u00e9gvet\u00e9si befizet\u00e9si k\u00f6t.teljes\u00edt\u00e9se": {},
+ "K\u00f6lts\u00e9gvet\u00e9si befizet\u00e9si k\u00f6telezetts\u00e9gek": {},
+ "Szem\u00e9lyi j\u00f6vedelemad\u00f3 elsz\u00e1mol\u00e1sa": {},
+ "T\u00e1rsas\u00e1gi ad\u00f3 \u00e9s osztal\u00e9kad\u00f3 elsz\u00e1mol\u00e1s": {},
+ "V\u00e1m- \u00e9s P\u00e9nz\u00fcgy\u00f5rs\u00e9g elsz\u00e1mol\u00e1si sz\u00e1mla": {},
+ "\u00c1fa p\u00e9nz\u00fcgyi elsz\u00e1mol\u00e1si sz\u00e1mla": {},
+ "\u00d6nkorm\u00e1nyzati ad\u00f3k elsz\u00e1mol\u00e1si sz\u00e1mla": {}
+ },
+ "HOSSZ\u00da LEJ\u00c1RAT\u00da K\u00d6TELEZETTS\u00c9GEK": {
+ "Beruh\u00e1z\u00e1si \u00e9s fejleszt\u00e9si hitelek": {},
+ "Egy\u00e9b hossz\u00fa lej. k\u00f6telezetts\u00e9gek": {},
+ "Egy\u00e9b hossz\u00fa lej\u00e1rat\u00fa hitelek": {},
+ "Hossz\u00fa lej\u00e1ratra kapott k\u00f6lcs\u00f6n\u00f6k": {},
+ "P\u00e9nz\u00fcgyi l\u00edzinggel kapcsolatos k\u00f6telez.": {},
+ "Tartoz\u00e1sok k\u00f6tv\u00e9nykibocs\u00e1t\u00e1sb\u00f3l": {},
+ "Tart\u00f3s k\u00f6t. egy\u00e9b r\u00e9sz. v\u00e1ll. szemben": {},
+ "Tart\u00f3s k\u00f6t. kapcs. v\u00e1llalkoz\u00e1ssal sz.": {},
+ "\u00c1tv\u00e1ltoztathat\u00f3 k\u00f6tv\u00e9nyek": {}
+ },
+ "H\u00c1TRASOROLT K\u00d6TELEZETTS\u00c9GEK": {
+ "H\u00e1trasorolt k\u00f6telezetts\u00e9g": {}
+ },
+ "PASSZ\u00cdV ID\u00d6BELI ELHAT\u00c1ROL\u00c1S": {
+ "Bev\u00e9telek passz\u00edv id\u00f5beli elhat\u00e1rol\u00e1sa": {},
+ "Halasztott bev\u00e9telek": {},
+ "K\u00f6lts\u00e9gek,r\u00e1ford. passz\u00edv id\u00f5beli elhat.": {}
+ },
+ "R\u00d6VID LEJ\u00c1RAT\u00fa K\u00d6TELEZETTS\u00c9GEK": {
+ "R\u00f6vid lej\u00e1rat\u00fa hitelek": {},
+ "R\u00f6vid lej\u00e1rat\u00fa k\u00f6lcs\u00f6n\u00f6k": {},
+ "Sz\u00e1ll\u00edt\u00f3k": {
+ "Belf\u00f6ldi sz\u00e1ll\u00edt\u00f3k": {
+ "account_type": "Payable"
+ },
+ "K\u00fclf\u00f6ldi sz\u00e1ll\u00edt\u00f3k": {
+ "account_type": "Payable"
+ }
+ },
+ "Vev\u00f5kt\u00f5l kapott el\u00f5legek": {}
+ },
+ "SAJ\u00c1T T\u00d6KE": {
+ "Eredm\u00e9nytartal\u00e9k": {},
+ "Jegyzett t\u00f5ke": {},
+ "Lek\u00f6t\u00f6tt tartal\u00e9k": {},
+ "M\u00e9rleg szerinti eredm\u00e9ny": {},
+ "T\u00f5ketartal\u00e9k": {},
+ "\u00c9rt\u00e9kel\u00e9si tartal\u00e9k": {}
+ },
+ "\u00c9VI M\u00c9RLEG SZ\u00c1ML\u00c1K": {
+ "Nyit\u00f3m\u00e9rleg sz\u00e1mla": {}
+ }
+ },
+ "K\u00c9SZLETEK": {
+ "ANYAGOK": {
+ "Seg\u00e9danyagok": {}
+ },
+ "BEFEJEZETLEN TERMEL\u00c9S \u00c9S F\u00c9LK\u00c9SZTERM\u00c9KEK": {
+ "Befejezetlen termel\u00e9s": {}
+ },
+ "BET\u00c9TD\u00cdJAS G\u00d6NGY\u00d6LEGEK": {
+ "Bet\u00e9td\u00edjas g\u00f6ngy\u00f6legek": {}
+ },
+ "K\u00c9SZTERM\u00c9KEK": {
+ "K\u00e9szterm\u00e9kek": {}
+ },
+ "K\u00d6ZVET\u00cdTETT SZOLG\u00c1LTAT\u00c1SOK": {
+ "K\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1sok": {}
+ },
+ "\u00c1RUK": {
+ "\u00c1ruk beszerz\u00e9si \u00e1ron": {}
+ }
+ },
+ "K\u00d6VETEL\u00c9SEK,P\u00c9NZ\u00dcGYI ESZK,AKT\u00cdV ID\u00d6B.ELH": {
+ "ADOTT EL\u00d6LEGEK": {
+ "Adott el\u00f5legek": {}
+ },
+ "AKT\u00cdV ID\u00d6BELI ELHAT\u00c1ROL\u00c1S": {
+ "Akt\u00edv id\u00f5beli elhat\u00e1rol\u00e1sa": {}
+ },
+ "EGY\u00c9B K\u00d6VETEL\u00c9SEK": {
+ "K\u00fcl\u00f6nf\u00e9le egy\u00e9b k\u00f6vetel\u00e9sek": {},
+ "Munkav\u00e1llal\u00f3kkal szembeni k\u00f6vetel\u00e9s": {}
+ },
+ "K\u00d6VETEL\u00c9SEK \u00c1RUSZ\u00c1LL.- SZOLG\u00c1LTAT\u00c1SB\u00d3L": {
+ "Belf\u00f6ldi k\u00f6vetel\u00e9sek": {
+ "account_type": "Receivable"
+ },
+ "K\u00fclf\u00f6ldi k\u00f6vetel\u00e9sek": {
+ "account_type": "Receivable"
+ }
+ },
+ "P\u00c9NZESZK\u00d6Z\u00d6K": {
+ "Deviza bet\u00e9tsz\u00e1mla": {
+ "account_type": "Bank"
+ },
+ "Elk\u00fcl\u00f6n\u00edtett bet\u00e9tsz\u00e1ml\u00e1k": {
+ "account_type": "Bank"
+ },
+ "Elsz\u00e1mol\u00e1si bet\u00e9tsz\u00e1mla": {
+ "Banksz\u00e1mla": {
+ "account_type": "Bank"
+ }
+ },
+ "P\u00e9nzhelyettes\u00edt\u00f5 eszk. (utalv\u00e1ny, jegy)": {
+ "account_type": "Bank"
+ },
+ "P\u00e9nzt\u00e1rak": {
+ "P\u00e9nzt\u00e1r": {
+ "account_type": "Cash"
+ }
+ },
+ "Valuta p\u00e9nzt\u00e1r": {
+ "account_type": "Cash"
+ },
+ "\u00c1tvezet\u00e9si sz\u00e1mla": {
+ "account_type": "Bank"
+ }
+ },
+ "\u00c9RT\u00c9KPAP\u00cdROK": {
+ "Egy\u00e9b r\u00e9szesed\u00e9s": {},
+ "Forgat\u00e1si c\u00e9l\u00fa hitelv. m. \u00e9rt\u00e9kpap\u00edrok": {},
+ "R\u00e9szesed\u00e9s kapcsolt v\u00e1llalkoz\u00e1sban": {},
+ "Saj\u00e1t r\u00e9szv\u00e9nyek, saj\u00e1t \u00fczletr\u00e9szek": {}
+ }
+ }
+ },
+ "name": "Magyar f\u0151k\u00f6nyvi kivonat",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py b/erpnext/accounts/doctype/account/chart_of_accounts/import_from_openerp.py
similarity index 86%
rename from erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py
rename to erpnext/accounts/doctype/account/chart_of_accounts/import_from_openerp.py
index fe38b65..28892bb 100644
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/import_from_openerp.py
@@ -114,8 +114,6 @@
if node.get("model")=="account.account.type":
data = {}
for field in node.findall("field"):
- if field.get("name")=="report_type" and field.text.lower() != "none":
- data["report_type"] = get_report_type(field.text.title())
if field.get("name")=="code" and field.text.lower() != "none" \
and account_type_map.get(field.text):
data["account_type"] = account_type_map[field.text]
@@ -127,8 +125,6 @@
for row in csv_content[1:]:
row_dict = dict(zip(csv_content[0], row))
data = {}
- if row_dict.get("report_type"):
- data["report_type"] = get_report_type(row_dict.get("report_type"))
if row_dict.get("code") and account_type_map.get(row_dict["code"]):
data["account_type"] = account_type_map[row_dict["code"]]
if data and data.get("id"):
@@ -136,19 +132,6 @@
types[node_id] = data
return types
-def get_report_type(report_type):
- report_type_map = {
- "asset": "Balance Sheet",
- "liability": "Balance Sheet",
- "equity": "Balance Sheet",
- "expense": "Profit and Loss",
- "income": "Profit and Loss"
- }
-
- for d in report_type_map:
- if d in report_type.lower():
- return report_type_map[d]
-
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():
@@ -165,9 +148,6 @@
if field.get("name")=="user_type":
value = field.get("ref")
- if account_types.get(value, {}).get("report_type"):
- data["report_type"] = account_types[value]["report_type"]
-
if account_types.get(value, {}).get("account_type"):
data["account_type"] = account_types[value]["account_type"]
if data["account_type"] not in all_account_types:
@@ -186,20 +166,6 @@
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"):
- if accounts.get(account["parent_id"]):
- accounts[account["parent_id"]]["children"].append(account)
- del account["parent_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, country_dir):
for content in csv_content.get("account.account.template", []):
for row in content[1:]:
@@ -210,9 +176,6 @@
"children": []
}
user_type = data.get("user_type/id") or data.get("user_type:id")
- if account_types.get(user_type, {}).get("report_type"):
- account["report_type"] = account_types[user_type]["report_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:
@@ -234,6 +197,22 @@
"id": country_dir
})
+def make_account_trees():
+ """build tree hierarchy"""
+ for id in accounts.keys():
+ account = accounts[id]
+
+ if account.get("parent_id"):
+ if accounts.get(account["parent_id"]):
+ # accounts[account["parent_id"]]["children"].append(account)
+ accounts[account["parent_id"]][account["name"]] = account
+ del account["parent_id"]
+ del account["name"]
+
+ # 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_charts():
"""write chart files in app/setup/doctype/company/charts"""
@@ -250,11 +229,12 @@
print "building " + filename
chart = {}
chart["name"] = src["name"]
- chart["root"] = accounts[src["account_root_id"]]
+ chart["country_code"] = src["id"][5:]
+ chart["tree"] = accounts[src["account_root_id"]]
- with open(os.path.join("erpnext", "accounts", "doctype", "chart_of_accounts",
- "charts", filename + ".json"), "w") as chartfile:
- chartfile.write(json.dumps(chart, indent=1, sort_keys=True))
+ with open(os.path.join("erpnext", "erpnext", "accounts", "doctype", "account", "chart_of_accounts",
+ filename + ".json"), "w") as chartfile:
+ chartfile.write(json.dumps(chart, indent=4, sort_keys=True))
if __name__=="__main__":
go()
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/in_indian_chart_template_schedule6.json b/erpnext/accounts/doctype/account/chart_of_accounts/in_indian_chart_template_schedule6.json
new file mode 100644
index 0000000..40afaaa
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/in_indian_chart_template_schedule6.json
@@ -0,0 +1,355 @@
+{
+ "country_code": "in",
+ "name": "Indian Chart of Accounts - Schedule VI",
+ "tree": {
+ "Balance Sheet": {
+ "Assets": {
+ "Current Assets": {
+ "Cash And Cash Equivalent": {
+ "Bank Balance": {
+ "Balance Account": {},
+ "Balance Account 9876543211": {}
+ },
+ "Cash-In-Hand": {
+ "Cash Balance": {
+ "account_type": "Cash"
+ },
+ "Petty Cash Balance": {
+ "account_type": "Cash"
+ },
+ "account_type": "Cash"
+ },
+ "Cheques On Hand": {
+ "Cheque With Account": {}
+ }
+ },
+ "Current Investment": {
+ "In Short Term Fixed Deposits": {},
+ "Investment In Debentures And Bonds": {},
+ "Investment In Equity": {},
+ "Investment In Government Securities": {},
+ "Investment In Mutual Fund": {},
+ "Investment In Partnership Firm": {},
+ "Investment In Preference Shares": {}
+ },
+ "Inventories": {
+ "Finished Goods": {},
+ "Goods-In-Transit": {},
+ "Loose Tools": {},
+ "Other With Job Worker": {},
+ "Raw Material": {},
+ "Stock-In-Trade": {},
+ "Stores And Spares": {},
+ "Work-In-Progress": {}
+ },
+ "Other Current Assets": {
+ "Duties and Taxes": {
+ "Excise Duty Receivable": {
+ "Education Cess Receivable On Excise Duty": {},
+ "Excise Duty Receivable": {},
+ "Higher Education Cess Receivable On Excise Duty": {}
+ },
+ "Sales Tax Receivable": {},
+ "Service Tax Receivable": {
+ "Education Cess Receivable On Service Tax": {},
+ "Higher Education Cess Receivable On Service Tax": {},
+ "Service Tax Receivable": {}
+ },
+ "TDS Receivable": {},
+ "VAT Receivable": {}
+ },
+ "Miscellaneous Expense to the Extent Not Written Off": {
+ "Preliminary Expense": {}
+ }
+ },
+ "Short Terms Loans And Advances": {
+ "Advances with Revenue Authority": {
+ "Advance Income Tax/Refund Due": {},
+ "Advance To Suppliers": {},
+ "Balance With Revenue Authorities (Indirect Taxes)": {},
+ "Prepaid Expenses": {}
+ },
+ "Loans And Advances From Related Parties": {
+ "Doubtful": {},
+ "Other Advances Unsecured and Considered as Good": {
+ "Unsecured Recoverable in Cash or in Kind or for Value to be Received": {}
+ },
+ "Secured, Considered Good": {
+ "Advance To Associate Concerns": {}
+ }
+ }
+ },
+ "Trade Recievables": {
+ "Others": {
+ "Doubtful": {},
+ "Secured, Considered Good": {},
+ "Unsecured, Considered Good": {}
+ },
+ "Outstanding For More Than Six Months": {
+ "Doubtful": {},
+ "Secured, Considered Good": {},
+ "Unsecured, Considered Good": {}
+ },
+ "Sundry Debtors": {
+ "account_type": "Receivable"
+ }
+ }
+ },
+ "Non-Current Assets": {
+ "Deferred Tax Assets (Net)": {},
+ "Fixed Assets": {
+ "Capital Work-In-Progress": {
+ "Building Under Construction": {}
+ },
+ "Intangible Assets": {
+ "Goodwill": {}
+ },
+ "Intangible Assets Under Development": {},
+ "Tangible Assets": {
+ "Buildings": {},
+ "Computer/Laptops": {},
+ "Furnitures And Fixtures": {},
+ "Land": {},
+ "Office Equipments": {},
+ "Plant And Equipments": {},
+ "Vehicles": {}
+ }
+ },
+ "Long Term Loans And Advances": {
+ "Capital Assets": {
+ "Doubtful": {},
+ "Secured, Considered Good": {},
+ "Unsecured, Considered Good": {}
+ },
+ "Loans And Advances To Related Parties": {},
+ "Other Loans And Advances": {},
+ "Security Deposit": {
+ "Doubtful": {},
+ "Secured, Considered Good": {
+ "Earnest Money Deposit": {},
+ "Other Deposit": {}
+ },
+ "Unsecured, Considered Good": {}
+ }
+ },
+ "Non-Current Investments": {
+ "Investment In Debentures And Bonds": {},
+ "Investment In Equity Instrument": {},
+ "Investment In Government Or Trust Securities": {},
+ "Investment In Mutual Fund": {},
+ "Investment In Partnership Firm": {},
+ "Investment In Preference Shares": {},
+ "Investment In Property": {},
+ "Other": {
+ "Fixed Deposit With Banks-Earmarked": {},
+ "Gold": {}
+ }
+ },
+ "Other Non Current Assets": {
+ "Long Term Trade Recievables": {
+ "Doubtful": {},
+ "Secured, Considered Good": {},
+ "Unsecured, Considered Good": {}
+ },
+ "Miscellaneous Exps to the Extent Not Written Off": {
+ "Preliminery Expense": {},
+ "Software": {}
+ },
+ "Others": {}
+ }
+ }
+ },
+ "Equity And Liabilities": {
+ "Current Liabilities": {
+ "Other Current Liabilities": {
+ "Advance From Customers": {},
+ "Duties and Taxes": {
+ "Central Sales Tax Payable": {},
+ "Excise Duty Payable": {
+ "Education Cess Payable On Excise Duty": {},
+ "Excise Duty Payable": {},
+ "Higher Education Cess Payable On Excise Duty": {}
+ },
+ "Service Tax Payable": {
+ "Education Cess Payable On Service Tax": {},
+ "Higher Education Cess Payable On Service Tax": {},
+ "Service Tax Payable": {}
+ },
+ "TDS Paybale": {},
+ "VAT Payable": {}
+ },
+ "Out Standing Cheques for Clearance": {}
+ },
+ "Short Term Borrowings": {
+ "Depsoits": {},
+ "Loans And Advances From Related Parties": {},
+ "Others": {},
+ "Secured Loans From Bank": {
+ "Bank Loan (Short Term)": {}
+ }
+ },
+ "Short Term Provisions": {
+ "Other Provisions": {
+ "Electricity And Power Charges Payable": {},
+ "Employee Providend Fund Payable": {},
+ "Internet Expenses Payable": {},
+ "Mobile Expenses Payable": {},
+ "Provision For Expenses": {},
+ "Provision For Taxation": {},
+ "Secueity Expenses Payable": {},
+ "Telephone Expenses Payable": {},
+ "Wages Payable": {}
+ },
+ "Provision For Employees Benefit": {
+ "EPF Payable": {},
+ "Unpaid Remuneration": {}
+ }
+ },
+ "Trade Payables": {
+ "Sundry Creditors For Material/Supplies": {
+ "account_type": "Payable"
+ },
+ "Sundry Creditors For Services": {
+ "account_type": "Payable"
+ }
+ }
+ },
+ "Non-Current Liabilities": {
+ "Deferred Tax Liabilities (Net)": {},
+ "Long Term Borrowings": {
+ "Secured Loans From Bank": {
+ "Bank Loan (Long Term)": {}
+ },
+ "Unsecured Loans": {
+ "From Others": {}
+ }
+ },
+ "Long Term Provisions": {},
+ "Other Long Term Liabilities": {}
+ },
+ "Share Application Money Pending Allotment": {
+ "Share Application Money Pending Allotment": {}
+ },
+ "Shareholder's Funds": {
+ "Money Received Against Share Warrants": {},
+ "Reserve And Surplus": {
+ "Capital Redemption Reserve": {},
+ "Capital Reserve": {},
+ "Debenture Redeemption Reserve": {},
+ "Other Reserve": {},
+ "Revaluation Reserve": {},
+ "Securities Premium Reserve": {},
+ "Shares Option Outstanding Account": {},
+ "Surplus (Profit and Loss Account)": {}
+ },
+ "Share Capital": {
+ "Authorised Share Capital": {},
+ "Issued, Subscribed And Paid Up Capital": {}
+ }
+ }
+ }
+ },
+ "Profit And Loss": {
+ "Total Expenses": {
+ "Changes In Inventories of Finished Goods, Work-In-Progress And Stock-In-Trade": {},
+ "Cost of Materials Consumed": {
+ "Closing Stock": {},
+ "Opening Stock": {},
+ "Purchases of Raw Materials And Stores": {
+ "Raw Material": {},
+ "Stores And Consumables": {}
+ }
+ },
+ "Depreciation And Amortization Expense": {
+ "Depreciation": {},
+ "Preliminary Expenses": {}
+ },
+ "Employement Benefit Expenses": {
+ "Commision To Joint M.D": {},
+ "Commision To M.D": {},
+ "Directors Remuneration": {},
+ "Directors Setting Fees": {},
+ "Salaries, Bonus, PF And ESIC": {},
+ "Staff Welfare Expense": {}
+ },
+ "Financial Cost": {
+ "Bank Charges": {},
+ "Bank Gurantee Charges": {},
+ "Interest On Car Loan": {},
+ "Interest On Cash Credit Facality": {},
+ "Interest On Other Loans": {}
+ },
+ "Other Expenses": {
+ "Administrative and Selling Expenses": {
+ "Advertisement And Publicity": {},
+ "Annual Service Fees": {},
+ "Auditors Remuneration": {},
+ "Car Expenses (Including Insurance)": {},
+ "Computer Maintenace": {},
+ "Conveyance Expense": {},
+ "Custom Duty": {},
+ "Donation": {},
+ "Excise/ Service Tax Expenses": {},
+ "Export Expenses": {},
+ "General Expenses": {},
+ "Insurance Expenses": {},
+ "Interest On Delayed Payment of Taxes": {},
+ "Internal Audit Fee": {},
+ "Internet And Website Expenses": {},
+ "Labour Welfare Expenses": {},
+ "Legal Expenses": {},
+ "Loan Processing Fees": {},
+ "Office Cleaning Expense": {},
+ "Packing and Forwarding Expense": {},
+ "Post and Courrier Charges": {},
+ "Postage And Telegram": {},
+ "Prelimenary Expense W/Off": {},
+ "Professional Charges": {},
+ "Rent Rates And Taxes": {},
+ "Repair And Maintenance Building": {},
+ "Security Expesnes": {},
+ "Software Expense W/Off": {},
+ "Stamping Charge": {},
+ "Stationery Expenses": {},
+ "Telephone Expense": {},
+ "Tender Fee And Testing Charges": {},
+ "Travelling Expenses (Including Foreign Travelling)": {}
+ },
+ "Direct Expenses": {
+ "Centeral Sales Tax": {},
+ "Electrical Repairing Expense": {},
+ "Freight Forwarding and Octroi Expenses (Local)": {},
+ "Jobwork Charges": {},
+ "Machinery Repair and Maintenance": {},
+ "Material Testing Expense": {},
+ "Measuring Expense": {},
+ "Packing Material Expense": {},
+ "Power and Fuel Charges": {},
+ "Processing Labour Charges": {},
+ "Stores and Spares": {},
+ "Workshop Expense": {}
+ }
+ },
+ "Purchase of Stock-In-Trade": {
+ "Purchase of Stock-In-Trade": {}
+ }
+ },
+ "Total Revenue": {
+ "Other Income": {
+ "Interest": {},
+ "Other Financial Services": {},
+ "Other Non Operating Income": {}
+ },
+ "Revenue From Operations": {
+ "Central Sales(Exclusive of Excise Duty)": {},
+ "Export Sales": {},
+ "Job Work Receipts": {},
+ "Other Operating Income": {},
+ "Product Sales": {},
+ "Sales of Services": {}
+ }
+ }
+ },
+ "name": "Indian Chart of Accounts - Schedule VI"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/in_indian_chart_template_standard.json b/erpnext/accounts/doctype/account/chart_of_accounts/in_indian_chart_template_standard.json
new file mode 100644
index 0000000..58a6aab
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/in_indian_chart_template_standard.json
@@ -0,0 +1,165 @@
+{
+ "country_code": "in",
+ "name": "Indian Chart of Accounts - Standard",
+ "tree": {
+ "Assets": {
+ "root_type": "Asset",
+ "Current Assets": {
+ "Accounts Receivable": {
+ "Debtors": {
+ "account_type": "Receivable"
+ }
+ },
+ "Bank Accounts": {},
+ "Cash In Hand": {
+ "Cash - Payroll Checking": {
+ "account_type": "Cash"
+ },
+ "Cash - Regular Checking": {
+ "account_type": "Cash"
+ },
+ "Cash Account": {
+ "account_type": "Cash"
+ },
+ "Petty Cash Fund": {
+ "account_type": "Cash"
+ }
+ },
+ "Deposit Account": {
+ "Deposit Account": {}
+ },
+ "Inventories": {
+ "Inventories": {}
+ },
+ "Other Current Assets": {
+ "Prepaid Insurance": {}
+ },
+ "Tax Receivable": {
+ "Excise Duty Receivable": {
+ "Education Cess Receivable On Excise Duty": {},
+ "Excise Duty Receivable": {},
+ "Higher Education Cess Receivable On Excise Duty": {}
+ },
+ "Sales Tax Receivable": {},
+ "Service Tax Receivable": {
+ "Education Cess Receivable On Service Tax": {},
+ "Higher Education Cess Receivable On Service Tax": {},
+ "Service Tax Receivable": {}
+ },
+ "TDS Receivable": {},
+ "VAT Receivable": {}
+ }
+ },
+ "Fixed Assets": {
+ "Air Conditionar": {},
+ "Buildings": {},
+ "Computer/Laptops (Assets)": {},
+ "Equipments": {},
+ "Furniture": {},
+ "Land": {},
+ "Misc Assets": {},
+ "Vehicle": {}
+ }
+ },
+ "Liabilities": {
+ "root_type": "Liability",
+ "Current Liabilities": {
+ "Accounts Payable": {
+ "Creditors": {
+ "account_type": "Payable"
+ }
+ },
+ "Duties And Taxes Payable": {
+ "Excise Duty Payable": {
+ "Education Cess Payable On Excise Duty": {},
+ "Excise Duty Payable": {},
+ "Higher Education Cess Payable On Excise Duty": {}
+ },
+ "Sales Tax Payable": {},
+ "Service Tax Payable": {
+ "Education Cess Payable On Service Tax": {},
+ "Higher Education Cess Payable On Service Tax": {},
+ "Service Tax Payable": {}
+ },
+ "TDS Payable": {},
+ "VAT Payable": {}
+ },
+ "Loan Liabilities": {
+ "Bank OD Account": {},
+ "Secured Loan Account": {},
+ "Unsecured Loan Account": {}
+ },
+ "Others Payable": {
+ "Interest Payable": {},
+ "Notes Payable": {},
+ "Wages Payable": {}
+ }
+ },
+ "Share Holder/Owners Fund": {
+ "Capital Account": {},
+ "Reserve And Surplus Account": {}
+ }
+ },
+ "Expense": {
+ "root_type": "Expense",
+ "Cost of Goods Sold": {
+ "Closing Stock": {},
+ "Opening Stock": {},
+ "Purchase Stock": {}
+ },
+ "Direct Expense": {
+ "Computer/Laptop Accessories": {},
+ "Electricity Expense": {},
+ "House Keeping Expense": {},
+ "Internet Expense": {},
+ "News Paper And Magazine": {},
+ "Office Rent": {},
+ "Postage And Courier Expense": {},
+ "Purchase Expense": {},
+ "Salary Expense": {},
+ "Telephone Expense": {}
+ },
+ "Indirect Expense": {
+ "Bank Charges": {
+ "account_type": "Bank"
+ },
+ "Business Promotion": {},
+ "Diwali Bonus/Gift": {},
+ "Entertainment Expense": {},
+ "Foreign Exchange Loss": {},
+ "Other Expense": {
+ "Sales Commission Expense": {},
+ "Stationary Expense": {},
+ "Travelling Expense": {}
+ },
+ "Parts Purchase": {},
+ "Professional Services": {},
+ "Repairing Expense": {}
+ },
+ "Non Operating Expenses And Loss": {
+ "Loss on Sale of Assets": {},
+ "Write Off Expense": {}
+ }
+ },
+ "Income": {
+ "root_type": "Income",
+ "Non Operating Revenues And Gains": {
+ "Foreign Exchange Profit": {},
+ "Gain on Sale of Assets": {},
+ "Interest Revenues": {},
+ "Write off Income": {}
+ },
+ "Operating Revenues": {
+ "Sales of Goods": {
+ "Export Sales": {},
+ "Local Sales": {},
+ "Retail Sales": {}
+ },
+ "Sales of Services": {
+ "Export Services": {},
+ "Local Services": {}
+ }
+ }
+ }
+ }
+}
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/it_l10n_it_chart_template_generic.json b/erpnext/accounts/doctype/account/chart_of_accounts/it_l10n_it_chart_template_generic.json
new file mode 100644
index 0000000..3400de0
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/it_l10n_it_chart_template_generic.json
@@ -0,0 +1,307 @@
+{
+ "country_code": "it",
+ "name": "Italy - Generic Chart of Accounts",
+ "tree": {
+ "ATTIVO": {
+ "CREDITI COMMERCIALI": {
+ "cambiali all'incasso": {},
+ "cambiali allo sconto": {},
+ "cambiali attive": {},
+ "cambiali insolute": {},
+ "clienti c/spese anticipate": {
+ "account_type": "Receivable"
+ },
+ "crediti commerciali diversi": {},
+ "crediti da liquidare": {},
+ "crediti insoluti": {},
+ "crediti v/clienti": {
+ "account_type": "Receivable"
+ },
+ "fatture da emettere": {},
+ "fondo rischi su crediti": {},
+ "fondo svalutazione crediti": {}
+ },
+ "CREDITI DIVERSI": {
+ "IVA c/acconto": {},
+ "IVA n/credito": {},
+ "crediti per IVA": {},
+ "crediti per cauzioni": {},
+ "crediti per imposte": {},
+ "crediti per ritenute subite": {},
+ "crediti v/istituti previdenziali": {},
+ "debitori diversi": {
+ "account_type": "Receivable"
+ },
+ "imposte c/acconto": {},
+ "personale c/acconti": {}
+ },
+ "DISPONIBILIT\u00c0 LIQUIDE": {
+ "assegni": {
+ "account_type": "Cash"
+ },
+ "banche c/c": {
+ "account_type": "Bank"
+ },
+ "c/c postali": {
+ "account_type": "Bank"
+ },
+ "denaro in cassa": {
+ "account_type": "Cash"
+ },
+ "valori bollati": {
+ "account_type": "Cash"
+ }
+ },
+ "IMMOBILIZZAZIONI FINANZIARIE": {
+ "mutui attivi": {}
+ },
+ "IMMOBILIZZAZIONI IMMATERIALI": {
+ "avviamento": {},
+ "costi di impianto": {},
+ "fondo ammortamento avviamento": {},
+ "fondo ammortamento costi di impianto": {},
+ "fondo ammortamento software": {},
+ "software": {}
+ },
+ "IMMOBILIZZAZIONI MATERIALI": {
+ "arredamento": {},
+ "attrezzature commerciali": {},
+ "automezzi": {},
+ "fabbricati": {},
+ "fondo ammortamento arredamento": {},
+ "fondo ammortamento attrezzature commerciali": {},
+ "fondo ammortamento automezzi": {},
+ "fondo ammortamento fabbricati": {},
+ "fondo ammortamento imballaggi durevoli": {},
+ "fondo ammortamento impianti e macchinari": {},
+ "fondo ammortamento macchine d'ufficio": {},
+ "fornitori immobilizzazioni c/acconti": {},
+ "imballaggi durevoli": {},
+ "impianti e macchinari": {},
+ "macchine d'ufficio": {}
+ },
+ "RATEI E RISCONTI ATTIVI": {
+ "ratei attivi": {},
+ "risconti attivi": {}
+ },
+ "RIMANENZE": {
+ "fornitori c/acconti": {},
+ "materie di consumo": {},
+ "merci": {}
+ }
+ },
+ "CONTI DI RISULTATO": {
+ "conto di risultato economico": {},
+ "stato patrimoniale": {}
+ },
+ "COSTI DELLA PRODUZIONE": {
+ "ACCANTONAMENTI": {
+ "ACCANTONAMENTI PER RISCHI": {
+ "accantonamento per responsabilit\u00e0 civile": {}
+ },
+ "ALTRI ACCANTONAMENTI": {
+ "accantonamento per manutenzioni programmate": {},
+ "accantonamento per spese future": {}
+ }
+ },
+ "AMMORTAMENTI IMMOBILIZZAZIONI IMMATERIALI": {
+ "ammortamento avviamento": {},
+ "ammortamento costi di impianto": {},
+ "ammortamento software": {}
+ },
+ "AMMORTAMENTI IMMOBILIZZAZIONI MATERIALI": {
+ "ammortamento arredamento": {},
+ "ammortamento attrezzature commerciali": {},
+ "ammortamento automezzi": {},
+ "ammortamento fabbricati": {},
+ "ammortamento imballaggi durevoli": {},
+ "ammortamento impianti e macchinari": {},
+ "ammortamento macchine d'ufficio": {}
+ },
+ "COSTI PER GODIMENTO BENI DI TERZI": {
+ "canoni di leasing": {},
+ "fitti passivi": {}
+ },
+ "COSTI PER IL PERSONALE": {
+ "TFRL": {},
+ "altri costi per il personale": {},
+ "oneri sociali": {},
+ "salari e stipendi": {}
+ },
+ "COSTI PER SERVIZI": {
+ "costi di assicurazione": {},
+ "costi di consulenze": {},
+ "costi di esercizio automezzi": {},
+ "costi di manutenzione e riparazione": {},
+ "costi di pubblicit\u00e0": {},
+ "costi di trasporto": {},
+ "costi di vigilanza": {},
+ "costi per energia": {},
+ "costi per i locali": {},
+ "costi postali": {},
+ "costi telefonici": {},
+ "provvigioni passive": {},
+ "spese di incasso": {}
+ },
+ "COSTO DEL VENDUTO": {
+ "materie di consumo c/acquisti": {},
+ "materie di consumo c/esistenze iniziali": {},
+ "materie di consumo c/rimanenze finali": {},
+ "merci c/acquisti": {},
+ "merci c/apporti": {},
+ "merci c/esistenze iniziali": {},
+ "merci c/rimanenze finali": {},
+ "premi su acquisti": {},
+ "resi su acquisti": {},
+ "ribassi e abbuoni attivi": {}
+ },
+ "ONERI DIVERSI": {
+ "arrotondamenti passivi": {},
+ "insussistenze passive ordinarie diverse": {},
+ "minusvalenze ordinarie diverse": {},
+ "oneri fiscali diversi": {},
+ "oneri vari": {},
+ "perdite su crediti": {},
+ "sopravvenienze passive ordinarie diverse": {}
+ },
+ "SVALUTAZIONI": {
+ "svalutazione crediti": {},
+ "svalutazioni immobilizzazioni immateriali": {},
+ "svalutazioni immobilizzazioni materiali": {}
+ }
+ },
+ "IMPOSTE DELL'ESERCIZIO": {
+ "imposte dell'esercizio": {}
+ },
+ "PASSIVO": {
+ "CONTI DEI SISTEMI SUPPLEMENTARI": {
+ "banche c/effetti scontati": {},
+ "beni di terzi": {},
+ "clienti c/impegni": {},
+ "creditori c/leasing": {},
+ "creditori per avalli": {},
+ "creditori per fideiussioni": {},
+ "depositanti beni": {},
+ "fornitori c/impegni": {},
+ "impegni per beni in leasing": {},
+ "merci da consegnare": {},
+ "merci da ricevere": {},
+ "rischi per avalli": {},
+ "rischi per effetti scontati": {},
+ "rischi per fideiussioni": {}
+ },
+ "CONTI TRANSITORI E DIVERSI": {
+ "IVA c/liquidazioni": {},
+ "banca ... c/c": {},
+ "bilancio di apertura": {},
+ "bilancio di chiusura": {},
+ "istituti previdenziali": {}
+ },
+ "DEBITI COMMERCIALI": {
+ "cambiali passive": {},
+ "clienti c/acconti": {
+ "account_type": "Payable"
+ },
+ "debiti da liquidare": {},
+ "debiti v/fornitori": {
+ "account_type": "Payable"
+ },
+ "fatture da ricevere": {}
+ },
+ "DEBITI DIVERSI": {
+ "IVA n/debito": {},
+ "clienti c/cessione": {},
+ "creditori diversi": {
+ "account_type": "Payable"
+ },
+ "debiti per cauzioni": {},
+ "debiti per imposte": {},
+ "debiti per ritenute da versare": {
+ "account_type": "Payable"
+ },
+ "debiti v/istituti previdenziali": {},
+ "erario c/IVA": {
+ "account_type": "Payable"
+ },
+ "personale c/liquidazioni": {},
+ "personale c/retribuzioni": {}
+ },
+ "DEBITI FINANZIARI": {
+ "banche c/RIBA all'incasso": {},
+ "banche c/anticipi su fatture": {},
+ "banche c/c passivi": {},
+ "banche c/cambiali all'incasso": {},
+ "banche c/sovvenzioni": {},
+ "debiti v/altri finanziatori": {},
+ "mutui passivi": {}
+ },
+ "FONDI PER RISCHI E ONERI": {
+ "fondo manutenzioni programmate": {},
+ "fondo per imposte": {},
+ "fondo responsabilit\u00e0 civile": {},
+ "fondo spese future": {}
+ },
+ "PATRIMONIO NETTO": {
+ "patrimonio netto": {},
+ "perdita d'esercizio": {},
+ "prelevamenti extra gestione": {},
+ "titolare c/ritenute subite": {},
+ "utile d'esercizio": {}
+ },
+ "RATEI E RISCONTI PASSIVI": {
+ "ratei passivi": {},
+ "risconti passivi": {}
+ },
+ "TRATTAMENTO FINE RAPPORTO DI LAVORO": {
+ "debiti per TFRL": {}
+ }
+ },
+ "PROVENTI E ONERI FINANZIARI": {
+ "ONERI FINANZIARI": {
+ "interessi passivi bancari": {},
+ "interessi passivi su mutui": {},
+ "interessi passivi v/fornitori": {},
+ "oneri finanziari diversi": {},
+ "sconti passivi bancari": {}
+ },
+ "PROVENTI FINANZIARI": {
+ "interessi attivi bancari": {},
+ "interessi attivi postali": {},
+ "interessi attivi v/clienti": {},
+ "proventi finanziari diversi": {}
+ }
+ },
+ "PROVENTI E ONERI STRAORDINARI": {
+ "ONERI STRAORDINARI": {
+ "imposte esercizi precedenti": {},
+ "insussistenze passive straordinarie": {},
+ "minusvalenze straordinarie": {},
+ "sopravvenienze passive straordinarie": {}
+ },
+ "PROVENTI STRAORDINARI": {
+ "insussistenze attive straordinarie": {},
+ "plusvalenze straordinarie": {},
+ "sopravvenienze attive straordinarie": {}
+ }
+ },
+ "VALORE DELLA PRODUZIONE": {
+ "RICAVI E PROVENTI DIVERSI": {
+ "arrotondamenti attivi": {},
+ "fitti attivi": {},
+ "insussistenze attive ordinarie diverse": {},
+ "plusvalenze ordinarie diverse": {},
+ "proventi vari": {},
+ "sopravvenienze attive ordinarie diverse": {}
+ },
+ "VENDITE E PRESTAZIONI": {
+ "merci c/vendite": {},
+ "premi su vendite": {},
+ "resi su vendite": {},
+ "ribassi e abbuoni passivi": {},
+ "rimborsi spese di vendita": {}
+ }
+ },
+ "name": "Azienda",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/lu_lu_2011_chart_1.json b/erpnext/accounts/doctype/account/chart_of_accounts/lu_lu_2011_chart_1.json
new file mode 100644
index 0000000..37e8bdc
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/lu_lu_2011_chart_1.json
@@ -0,0 +1,1454 @@
+{
+ "country_code": "lu",
+ "name": "PCMN Luxembourg",
+ "tree": {
+ "TOTAL CLASSES 1 A 5": {
+ "CLASSE 1 - COMPTES DE CAPITAUX, DE PROVISIONS ET DE DETTES FINANCIERES": {
+ "Acomptes sur dividendes": {},
+ "Capital ou dotation des succursales et comptes de l'exploitant": {
+ "Capital des entreprises commer\u00e7ants personnes physiques et des soci\u00e9t\u00e9s de personnes": {
+ "Commer\u00e7ants personnes physiques": {},
+ "Soci\u00e9t\u00e9s de personnes": {}
+ },
+ "Capital souscrit (Soci\u00e9t\u00e9s de capitaux - Montant total)": {},
+ "Capital souscrit appel\u00e9 et non vers\u00e9 (Soci\u00e9t\u00e9s de capitaux)": {},
+ "Capital souscrit non appel\u00e9 (Soci\u00e9t\u00e9s de capitaux)": {},
+ "Comptes de l'exploitant ou des coexploitants": {
+ "Pr\u00e9l\u00e8vements priv\u00e9s de l'exploitant ou des coexploitants": {
+ "Acquisitions": {
+ "Autres acquisitions": {},
+ "Immeubles priv\u00e9s": {},
+ "Mobilier priv\u00e9": {},
+ "Titres priv\u00e9s": {},
+ "Voiture priv\u00e9e": {}
+ },
+ "Cotisations": {
+ "Allocations familiales": {},
+ "Assurances sociales (assurance d\u00e9pendance)": {},
+ "Autres cotisations": {},
+ "Caisse de d\u00e9c\u00e8s, m\u00e9dico-chirurgicale, Prestaplus": {},
+ "Cotisations pour mutuelles": {}
+ },
+ "Imp\u00f4ts": {
+ "Autres imp\u00f4ts": {},
+ "Imp\u00f4t commercial - arri\u00e9r\u00e9s pay\u00e9s": {},
+ "Imp\u00f4t sur la fortune pay\u00e9": {},
+ "Imp\u00f4t sur le revenu pay\u00e9": {}
+ },
+ "Part personnelle des frais de maladie": {},
+ "Primes d'assurances priv\u00e9es": {
+ "Accident": {},
+ "Autres primes d'assurances priv\u00e9es": {},
+ "Incendie": {},
+ "Multirisques": {},
+ "Responsabilit\u00e9 civile": {},
+ "Vie": {}
+ },
+ "Pr\u00e9l\u00e8vements en nature (quote-part priv\u00e9e dans les frais g\u00e9n\u00e9raux)": {
+ "Autres pr\u00e9l\u00e8vements en nature": {},
+ "Chauffage, gaz, \u00e9lectricit\u00e9": {},
+ "Eau": {},
+ "Loyer": {},
+ "Salaires": {},
+ "T\u00e9l\u00e9phone": {},
+ "Voiture": {}
+ },
+ "Pr\u00e9l\u00e8vements en nature de marchandises, de produits finis et services (au prix de revient)": {},
+ "Pr\u00e9l\u00e8vements en num\u00e9raire (train de vie)": {},
+ "Pr\u00e9l\u00e8vements priv\u00e9s particuliers": {
+ "Autres pr\u00e9l\u00e8vements priv\u00e9s particuliers": {},
+ "Dons et dotations aux enfants": {},
+ "Droits de succession et droits de mutation par d\u00e9c\u00e8s": {},
+ "Placements sur comptes financiers priv\u00e9s": {},
+ "Remboursements de dettes priv\u00e9es": {},
+ "R\u00e9parations aux immeubles priv\u00e9s": {}
+ }
+ },
+ "Suppl\u00e9ments d'apports priv\u00e9s de l'exploitant ou des coexploitants": {
+ "Allocations familiales re\u00e7ues": {},
+ "Avoirs priv\u00e9s": {},
+ "Cessions": {
+ "Autres cessions": {},
+ "Immeubles priv\u00e9s": {},
+ "Mobilier priv\u00e9": {},
+ "Titres priv\u00e9s": {},
+ "Voiture priv\u00e9e": {}
+ },
+ "Emprunts priv\u00e9s": {},
+ "H\u00e9ritage ou donation": {},
+ "Loyers encaiss\u00e9s": {},
+ "Quote-part professionnelle de frais priv\u00e9s": {},
+ "Remboursements d'imp\u00f4ts": {
+ "Autres remboursements d'imp\u00f4ts": {},
+ "Imp\u00f4t commercial": {},
+ "Imp\u00f4t sur la fortune": {},
+ "Imp\u00f4t sur le revenu": {}
+ },
+ "Salaires ou rentes touch\u00e9s": {}
+ }
+ },
+ "Dotation des succursales": {}
+ },
+ "Dettes financi\u00e8res et dettes assimil\u00e9es": {
+ "Autres emprunts et dettes assimil\u00e9es": {
+ "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {
+ "Autres dettes assimil\u00e9es": {},
+ "Autres emprunts": {},
+ "Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es": {},
+ "Rentes viag\u00e8res capitalis\u00e9es": {}
+ },
+ "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {
+ "Autres dettes assimil\u00e9es": {},
+ "Autres emprunts": {},
+ "Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es": {},
+ "Rentes viag\u00e8res capitalis\u00e9es": {}
+ }
+ },
+ "Dettes de leasing financier": {
+ "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {},
+ "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {}
+ },
+ "Dettes envers des \u00e9tablissements de cr\u00e9dit": {
+ "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {
+ "Int\u00e9r\u00eats courus": {},
+ "Montant principal": {}
+ },
+ "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {
+ "Int\u00e9r\u00eats courus": {},
+ "Montant principal": {}
+ }
+ },
+ "Dettes subordonn\u00e9es": {
+ "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {
+ "Int\u00e9r\u00eats courus": {},
+ "Montant principal": {}
+ },
+ "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {
+ "Int\u00e9r\u00eats courus": {},
+ "Montant principal": {}
+ }
+ },
+ "Emprunts obligataires convertibles": {
+ "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {
+ "Int\u00e9r\u00eats courus": {},
+ "Montant principal": {}
+ },
+ "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {
+ "Int\u00e9r\u00eats courus": {},
+ "Montant principal": {}
+ }
+ },
+ "Emprunts obligataires non convertibles": {
+ "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {
+ "Int\u00e9r\u00eats courus": {},
+ "Montant principal": {}
+ },
+ "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {
+ "Int\u00e9r\u00eats courus": {},
+ "Montant principal": {}
+ }
+ }
+ },
+ "Plus-values immunis\u00e9es": {
+ "Plus-values immunis\u00e9es r\u00e9investies": {},
+ "Plus-values immunis\u00e9es \u00e0 r\u00e9investir": {}
+ },
+ "Primes d'\u00e9mission et primes assimil\u00e9es": {
+ "Apport en capitaux propres non r\u00e9mun\u00e9r\u00e9 par des titres (\"Capital contribution\")": {},
+ "Primes d'apport": {},
+ "Primes d'\u00e9mission": {},
+ "Primes de conversion d'obligations en actions": {},
+ "Primes de fusion": {}
+ },
+ "Provisions": {
+ "Autres provisions": {
+ "Provisions d'exploitation": {},
+ "Provisions exceptionnelles": {},
+ "Provisions financi\u00e8res": {}
+ },
+ "Provisions pour imp\u00f4ts": {
+ "Autres provisions pour imp\u00f4ts": {},
+ "Provisions pour imp\u00f4t commercial": {},
+ "Provisions pour imp\u00f4t sur la fortune": {},
+ "Provisions pour imp\u00f4t sur le revenu des collectivit\u00e9s": {}
+ },
+ "Provisions pour imp\u00f4ts diff\u00e9r\u00e9s": {},
+ "Provisions pour pensions et obligations similaires": {}
+ },
+ "R\u00e9serves": {
+ "Autres r\u00e9serves": {
+ "Autres r\u00e9serves disponibles": {},
+ "Autres r\u00e9serves indisponibles": {},
+ "R\u00e9serve pour l'imp\u00f4t sur la fortune": {}
+ },
+ "R\u00e9serve l\u00e9gale": {},
+ "R\u00e9serve pour actions propres ou parts propres": {},
+ "R\u00e9serves statutaires": {}
+ },
+ "R\u00e9serves de r\u00e9\u00e9valuation": {
+ "Autres r\u00e9serves de r\u00e9\u00e9valuation": {},
+ "Plus-values sur \u00e9carts de conversion immunis\u00e9es": {},
+ "R\u00e9serves de mise en \u00e9quivalence (Participations valoris\u00e9es suivant l'art. 58)": {},
+ "R\u00e9serves de r\u00e9\u00e9valuation en application de la juste valeur": {}
+ },
+ "R\u00e9sultats": {
+ "R\u00e9sultat de l'exercice": {},
+ "R\u00e9sultats report\u00e9s": {}
+ },
+ "Subventions d'investissement en capital": {
+ "Autres installations, outillage, mobilier et mat\u00e9riel roulant": {},
+ "Autres subventions d'investissement en capital": {},
+ "Installations techniques et machines": {},
+ "Terrains et constructions": {}
+ }
+ },
+ "CLASSE 2 - COMPTES DE FRAIS D\u2019ETABLISSEMENT ET D\u2019ACTIFS IMMOBILISES": {
+ "Frais d'\u00e9tablissement et frais assimil\u00e9s": {
+ "Autres frais assimil\u00e9s": {},
+ "Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)": {},
+ "Frais d'\u00e9mission d'emprunts": {},
+ "Frais de constitution": {},
+ "Frais de premier \u00e9tablissement": {
+ "Frais de prospection": {},
+ "Frais de publicit\u00e9": {}
+ }
+ },
+ "Immobilisations corporelles": {
+ "Acomptes vers\u00e9s et immobilisations corporelles en cours": {
+ "Autres installations, outillage, mobilier et mat\u00e9riel roulant": {},
+ "Installations techniques et machines": {},
+ "Terrains et constructions": {
+ "Agencements et am\u00e9nagements de terrains": {},
+ "Constructions": {},
+ "Terrains": {}
+ }
+ },
+ "Autres installations, outillage, mobilier et mat\u00e9riel roulant": {
+ "Autres installations": {},
+ "Cheptel": {},
+ "Emballages r\u00e9cup\u00e9rables": {},
+ "Equipement de transport et de manutention": {},
+ "Mat\u00e9riel informatique (hardware)": {},
+ "Mobilier": {},
+ "Outillage": {},
+ "V\u00e9hicules de transport": {}
+ },
+ "Installations techniques et machines": {
+ "Installations techniques": {},
+ "Machines": {}
+ },
+ "Terrains et constructions": {
+ "Agencements et am\u00e9nagements de terrains": {
+ "Agencements et am\u00e9nagements d'autres terrains": {},
+ "Agencements et am\u00e9nagements de sous-sols et sursols": {},
+ "Agencements et am\u00e9nagements de terrains am\u00e9nag\u00e9s": {},
+ "Agencements et am\u00e9nagements de terrains b\u00e2tis": {},
+ "Agencements et am\u00e9nagements de terrains de gisement": {},
+ "Agencements et am\u00e9nagements de terrains nus": {}
+ },
+ "Constructions": {
+ "Constructions sur sol d'autrui": {},
+ "Constructions sur sol propre": {}
+ },
+ "Terrains": {
+ "Autres terrains": {},
+ "Sous-sols et sursols": {},
+ "Terrains am\u00e9nag\u00e9s": {},
+ "Terrains b\u00e2tis": {},
+ "Terrains de gisement": {},
+ "Terrains nus": {}
+ }
+ }
+ },
+ "Immobilisations financi\u00e8res": {
+ "Actions propres ou parts propres": {},
+ "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Cr\u00e9ances sur des entreprises li\u00e9es": {},
+ "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Parts dans des entreprises li\u00e9es": {},
+ "Pr\u00eats et cr\u00e9ances immobilis\u00e9es": {
+ "Cr\u00e9ances immobilis\u00e9es": {},
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "Cautionnements": {},
+ "D\u00e9p\u00f4ts": {}
+ },
+ "Pr\u00eats": {
+ "Autres pr\u00eats": {},
+ "Pr\u00eats au personnel": {},
+ "Pr\u00eats aux associ\u00e9s": {},
+ "Pr\u00eats participatifs": {}
+ }
+ },
+ "Titres ayant le caract\u00e8re d'immobilisations": {
+ "Autres titres ayant le caract\u00e8re d'immobilisations": {},
+ "Titres immobilis\u00e9s (droit de cr\u00e9ance)": {
+ "Autres titres immobilis\u00e9s (droit de cr\u00e9ance)": {},
+ "Obligations": {}
+ },
+ "Titres immobilis\u00e9s (droit de propri\u00e9t\u00e9)": {
+ "Actions": {},
+ "Autres titres immobilis\u00e9s (droit de propri\u00e9t\u00e9)": {}
+ }
+ }
+ },
+ "Immobilisations incorporelles": {
+ "Acomptes vers\u00e9s et immobilisations incorporelles en cours": {
+ "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires": {},
+ "Fonds de commerce": {},
+ "Frais de recherche et de d\u00e9veloppement": {}
+ },
+ "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires": {
+ "Acquis \u00e0 titre on\u00e9reux (Actifs incorporels non produits)": {
+ "Brevets": {},
+ "Concessions": {},
+ "Droits et valeurs similaires acquis \u00e0 titre on\u00e9reux": {
+ "Autres droits et valeurs similaires acquis \u00e0 titre on\u00e9reux": {},
+ "Droits d'auteur et de reproduction": {},
+ "Droits d'\u00e9mission": {}
+ },
+ "Licences informatiques (logiciels et progiciels informatiques)": {},
+ "Marques et franchises": {}
+ },
+ "Cr\u00e9\u00e9s par l'entreprise elle-m\u00eame (Actifs incorporels produits)": {
+ "Brevets": {},
+ "Concessions": {},
+ "Droits et valeurs similaires cr\u00e9\u00e9s par l'entreprise elle-m\u00eame": {
+ "Autres droits et valeurs similaires cr\u00e9\u00e9s par l'entreprise elle-m\u00eame": {},
+ "Droits d'auteur et de reproduction": {},
+ "Droits d'\u00e9mission": {}
+ },
+ "Licences informatiques (logiciels et progiciels informatiques)": {},
+ "Marques et franchises": {}
+ }
+ },
+ "Fonds de commerce, dans la mesure o\u00f9 il a \u00e9t\u00e9 acquis \u00e0 titre on\u00e9reux": {},
+ "Frais de recherche et de d\u00e9veloppement": {}
+ }
+ },
+ "CLASSE 3 - COMPTES DE STOCKS": {
+ "Acomptes vers\u00e9s": {
+ "Acomptes vers\u00e9s sur mati\u00e8res premi\u00e8res et consommables": {},
+ "Acomptes vers\u00e9s sur produits en cours de fabrication et commandes en cours": {},
+ "Acomptes vers\u00e9s sur produits finis et marchandises": {},
+ "Acomptes vers\u00e9s sur terrains et immeubles destin\u00e9s \u00e0 la revente": {}
+ },
+ "Mati\u00e8res premi\u00e8res et consommables": {
+ "Approvisionnements": {},
+ "Emballages": {
+ "Emballages non-r\u00e9cup\u00e9rables": {},
+ "Emballages r\u00e9cup\u00e9rables": {},
+ "Emballages \u00e0 usage mixte": {}
+ },
+ "Fournitures consommables": {
+ "Autres fournitures consommables": {},
+ "Carburants": {},
+ "Combustibles": {},
+ "Fournitures d'atelier et d'usine": {},
+ "Fournitures de bureau": {},
+ "Fournitures de magasin": {},
+ "Lubrifiants": {},
+ "Produits d'entretien": {}
+ },
+ "Mati\u00e8res consommables": {},
+ "Mati\u00e8res premi\u00e8res": {}
+ },
+ "Produits en cours de fabrication et commandes en cours": {
+ "Commandes en cours \u2013 Prestations de services": {},
+ "Commandes en cours \u2013 Produits": {},
+ "Immeubles en construction": {},
+ "Produits en cours de fabrication": {}
+ },
+ "Produits finis et marchandises": {
+ "Marchandises": {},
+ "Marchandises en voie d'acheminement, mises en d\u00e9p\u00f4t ou donn\u00e9es en consignation": {},
+ "Produits finis": {},
+ "Produits interm\u00e9diaires": {},
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {},
+ "Mati\u00e8res de r\u00e9cup\u00e9ration": {},
+ "Rebuts": {}
+ }
+ },
+ "Terrains et immeubles destin\u00e9s \u00e0 la revente": {
+ "Immeubles": {
+ "Immeubles acquis": {},
+ "Immeubles construits": {}
+ },
+ "Terrains": {}
+ }
+ },
+ "CLASSE 4 - COMPTES DE TIERS": {
+ "Acomptes re\u00e7us sur commandes pour autant qu'ils ne sont pas d\u00e9duits des stocks de fa\u00e7on distincte": {
+ "Acomptes re\u00e7us dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {},
+ "Acomptes re\u00e7us dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {}
+ },
+ "Autres cr\u00e9ances": {
+ "Autres cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {
+ "Administration de l'Enregistrement et des Domaines (AED)": {
+ "AED \u2013 Autres cr\u00e9ances": {},
+ "Imp\u00f4ts indirects": {
+ "Autres imp\u00f4ts indirects": {},
+ "Droits d'enregistrement": {},
+ "Droits d'hypoth\u00e8ques": {},
+ "Droits de timbre": {},
+ "Taxe d'abonnement": {}
+ },
+ "Taxe sur la valeur ajout\u00e9e \u2013 TVA": {
+ "TVA acomptes vers\u00e9s": {},
+ "TVA en amont": {},
+ "TVA \u00e0 recevoir": {},
+ "TVA \u2013 Autres cr\u00e9ances": {}
+ }
+ },
+ "Administration des Contributions Directes (ACD)": {},
+ "Administration des Douanes et Accises (ADA)": {},
+ "Cr\u00e9ances diverses": {
+ "Autres cr\u00e9ances diverses": {},
+ "Corrections de valeur": {},
+ "Imp\u00f4ts \u00e9trangers": {
+ "Autres imp\u00f4ts \u00e9trangers": {},
+ "TVA \u00e9trang\u00e8res": {}
+ }
+ },
+ "Cr\u00e9ances sur associ\u00e9s ou actionnaires": {
+ "Corrections de valeur sur cr\u00e9ances": {},
+ "Int\u00e9r\u00eats courus": {},
+ "Montant principal": {}
+ },
+ "Cr\u00e9ances sur la s\u00e9curit\u00e9 sociale et autres organismes sociaux": {
+ "Autres organismes sociaux": {},
+ "Centre Commun de S\u00e9curit\u00e9 Sociale (CCSS)": {},
+ "Mutualit\u00e9 des employeurs": {}
+ },
+ "Etat \u2013 Subventions \u00e0 recevoir": {
+ "Autres subventions": {},
+ "Subventions d'exploitation": {},
+ "Subventions d'investissement": {}
+ },
+ "Personnel \u2013 Avances et acomptes": {
+ "Avances et acomptes": {},
+ "Corrections de valeur": {}
+ }
+ },
+ "Autres cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {
+ "Administration de l'Enregistrement et des Domaines (AED)": {
+ "Imp\u00f4ts indirects": {
+ "Autres imp\u00f4ts indirects": {},
+ "Droits d'enregistrement": {},
+ "Droits d'hypoth\u00e8ques": {},
+ "Droits de timbre": {},
+ "Taxe d'abonnement": {}
+ },
+ "Taxe sur la valeur ajout\u00e9e \u2013 TVA": {
+ "TVA acomptes vers\u00e9s": {},
+ "TVA en amont": {
+ "TVA en amont \u2013 Exon\u00e9rations sp\u00e9ciales": {},
+ "TVA en amont \u2013 Extracommunautaire": {},
+ "TVA en amont \u2013 Intracommunautaire": {},
+ "TVA en amont \u2013 Pays": {},
+ "TVA en amont \u2013 Triangulaire": {}
+ },
+ "TVA \u00e0 recevoir": {},
+ "TVA \u2013 Autres cr\u00e9ances": {}
+ }
+ },
+ "Administration des Contributions Directes (ACD)": {},
+ "Administration des Douanes et Accises (ADA)": {},
+ "Associ\u00e9s ou actionnaires": {
+ "Corrections de valeur sur cr\u00e9ances": {},
+ "Int\u00e9r\u00eats courus": {},
+ "Montant principal": {}
+ },
+ "Cr\u00e9ances diverses": {
+ "Autres cr\u00e9ances diverses": {},
+ "Corrections de valeur sur autres cr\u00e9ances diverses": {},
+ "Imp\u00f4ts \u00e9trangers": {
+ "Autres imp\u00f4ts \u00e9trangers": {},
+ "TVA \u00e9trang\u00e8res": {}
+ }
+ },
+ "Cr\u00e9ances sur la s\u00e9curit\u00e9 sociale et autres organismes sociaux": {
+ "Autres organismes sociaux": {},
+ "Centre Commun de S\u00e9curit\u00e9 Sociale (CCSS)": {},
+ "Mutualit\u00e9 des employeurs": {}
+ },
+ "Etat \u2013 Subventions \u00e0 recevoir": {
+ "Autres subventions": {},
+ "Subventions d'exploitation": {},
+ "Subventions d'investissement": {}
+ },
+ "Personnel \u2013 Avances et acomptes": {
+ "Avances et acomptes": {},
+ "Corrections de valeur": {}
+ }
+ }
+ },
+ "Autres dettes": {
+ "Autres dettes dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {
+ "Autres dettes diverses": {},
+ "Dettes envers administrateurs, g\u00e9rants et commissaires": {},
+ "Dettes envers associ\u00e9s et actionnaires": {
+ "Int\u00e9r\u00eats courus": {},
+ "Montant principal": {}
+ },
+ "Dettes envers le personnel": {
+ "Personnel \u2013 Autres": {},
+ "Personnel \u2013 D\u00e9p\u00f4ts": {},
+ "Personnel \u2013 Oppositions, saisies": {},
+ "Personnel \u2013 R\u00e9mun\u00e9rations dues": {}
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "Cautionnements": {},
+ "D\u00e9p\u00f4ts": {},
+ "Int\u00e9r\u00eats courus": {}
+ },
+ "Etat \u2013 Droits d'\u00e9mission \u00e0 restituer": {}
+ },
+ "Autres dettes dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {
+ "Autres dettes diverses": {},
+ "Dettes envers administrateurs, g\u00e9rants et commissaires": {},
+ "Dettes envers associ\u00e9s et actionnaires": {
+ "Int\u00e9r\u00eats courus": {},
+ "Montant principal": {}
+ },
+ "Dettes envers le personnel": {
+ "Personnel \u2013 Autres": {},
+ "Personnel \u2013 D\u00e9p\u00f4ts": {},
+ "Personnel \u2013 Oppositions, saisies": {},
+ "Personnel \u2013 R\u00e9mun\u00e9rations dues": {}
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "Cautionnements": {},
+ "D\u00e9p\u00f4ts": {},
+ "Int\u00e9r\u00eats courus": {}
+ },
+ "Etat \u2013 Droits d'\u00e9mission \u00e0 restituer": {}
+ }
+ },
+ "Comptes de r\u00e9gularisation": {
+ "Charges \u00e0 reporter": {},
+ "Comptes de liaison \u2013 Actif": {},
+ "Comptes de liaison \u2013 Passif": {},
+ "Comptes transitoires ou d'attente \u2013 Actif": {},
+ "Comptes transitoires ou d'attente \u2013 Passif": {},
+ "Etat - Droits d'\u00e9mission allou\u00e9s": {},
+ "Produits \u00e0 reporter": {}
+ },
+ "Cr\u00e9ances r\u00e9sultant de ventes et prestations de services": {
+ "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {
+ "Clients": {},
+ "Clients cr\u00e9diteurs": {},
+ "Clients douteux ou litigieux": {},
+ "Clients \u2013 Effets \u00e0 recevoir": {},
+ "Clients \u2013 Factures \u00e0 \u00e9tablir": {},
+ "Corrections de valeur": {}
+ },
+ "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {
+ "Clients": {},
+ "Clients cr\u00e9diteurs": {},
+ "Clients douteux ou litigieux": {},
+ "Clients \u2013 Effets \u00e0 recevoir": {},
+ "Clients \u2013 Factures \u00e0 \u00e9tablir": {},
+ "Corrections de valeur": {}
+ }
+ },
+ "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {
+ "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {
+ "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {
+ "Autres cr\u00e9ances": {},
+ "Corrections de valeur": {},
+ "Dividendes \u00e0 recevoir": {},
+ "Int\u00e9r\u00eats courus": {},
+ "Pr\u00eats et avances": {},
+ "Ventes de marchandises et de prestations de service": {}
+ },
+ "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {
+ "Autres cr\u00e9ances": {},
+ "Corrections de valeur": {},
+ "Dividendes \u00e0 recevoir": {},
+ "Int\u00e9r\u00eats courus": {},
+ "Pr\u00eats et avances": {},
+ "Ventes de marchandises et de prestations de service": {}
+ }
+ },
+ "Cr\u00e9ances sur des entreprises li\u00e9es": {
+ "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {
+ "Autres cr\u00e9ances": {},
+ "Corrections de valeur": {},
+ "Dividendes \u00e0 recevoir": {},
+ "Int\u00e9r\u00eats courus": {},
+ "Pr\u00eats et avances": {},
+ "Ventes de marchandises et de prestations de services": {}
+ },
+ "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {
+ "Autres cr\u00e9ances": {},
+ "Corrections de valeur": {},
+ "Dividendes \u00e0 recevoir": {},
+ "Int\u00e9r\u00eats courus": {},
+ "Pr\u00eats et avances": {},
+ "Ventes de marchandises et de prestations de services": {}
+ }
+ }
+ },
+ "Dettes envers des entreprises li\u00e9es et des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {
+ "Dettes envers des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {
+ "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": {
+ "Autres dettes": {},
+ "Dividendes \u00e0 payer": {},
+ "Int\u00e9r\u00eats courus": {},
+ "Pr\u00eats et avances": {},
+ "Ventes de marchandises et de prestations de services": {}
+ },
+ "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": {
+ "Autres dettes": {},
+ "Dividendes \u00e0 payer": {},
+ "Int\u00e9r\u00eats courus": {},
+ "Pr\u00eats et avances": {},
+ "Ventes de marchandises et de prestations de services": {}
+ }
+ },
+ "Dettes envers des entreprises li\u00e9es": {
+ "Dettes envers des entreprises li\u00e9es dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {
+ "Autres dettes": {},
+ "Dividendes \u00e0 payer": {},
+ "Int\u00e9r\u00eats courus": {},
+ "Pr\u00eats et avances": {},
+ "Ventes de marchandises et de prestations de services": {}
+ },
+ "Dettes envers des entreprises li\u00e9es dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {
+ "Autres dettes": {},
+ "Dividendes \u00e0 payer": {},
+ "Int\u00e9r\u00eats courus": {},
+ "Pr\u00eats et avances": {},
+ "Ventes de marchandises et de prestations de services": {}
+ }
+ }
+ },
+ "Dettes fiscales et dettes envers la s\u00e9curit\u00e9 sociale": {
+ "Dettes au titre de la s\u00e9curit\u00e9 sociale": {
+ "Autres organismes sociaux": {},
+ "Centre Commun de S\u00e9curit\u00e9 Sociale (CCSS)": {},
+ "Organismes de s\u00e9curit\u00e9 sociale \u00e9trangers": {}
+ },
+ "Dettes fiscales": {
+ "Administration de l'Enregistrement et des Domaines (AED)": {
+ "Imp\u00f4ts indirects": {
+ "Autres imp\u00f4ts indirects": {},
+ "Droits d'enregistrement": {},
+ "Droits d'hypoth\u00e8ques": {},
+ "Droits de timbre": {},
+ "Taxe d'abonnement": {}
+ },
+ "Taxe sur la valeur ajout\u00e9e \u2013 TVA": {
+ "TVA acomptes re\u00e7us": {},
+ "TVA due": {},
+ "TVA en aval": {
+ "TVA en aval \u2013 Exon\u00e9rations sp\u00e9ciales": {},
+ "TVA en aval \u2013 Extracommunautaire": {},
+ "TVA en aval \u2013 Intracommunautaire": {},
+ "TVA en aval \u2013 Pays": {},
+ "TVA en aval \u2013 Triangulaire": {}
+ },
+ "TVA \u2013 Autres dettes": {}
+ }
+ },
+ "Administration des Contributions Directes (ACD)": {
+ "ACD \u2013 Autres dettes": {},
+ "Imp\u00f4t commercial": {
+ "Imp\u00f4t commercial \u2013 charge fiscale estim\u00e9e": {},
+ "Imp\u00f4t commercial \u2013 dette fiscale \u00e0 payer": {}
+ },
+ "Imp\u00f4t sur la fortune": {
+ "Imp\u00f4t sur la fortune \u2013 charge fiscale estim\u00e9e": {},
+ "Imp\u00f4t sur la fortune \u2013 dette fiscale \u00e0 payer": {}
+ },
+ "Imp\u00f4t sur le revenu des collectivit\u00e9s": {
+ "Imp\u00f4t sur le revenu des collectivit\u00e9s \u2013 charge fiscale estim\u00e9e": {},
+ "Imp\u00f4t sur le revenu des collectivit\u00e9s \u2013 dette fiscale \u00e0 payer": {}
+ },
+ "Retenue d'imp\u00f4t sur les tanti\u00e8mes": {},
+ "Retenue d'imp\u00f4t sur revenus de capitaux mobiliers": {},
+ "Retenue d'imp\u00f4t sur traitements et salaires": {}
+ },
+ "Administration des Douanes et Accises (ADA)": {
+ "ADA \u2013 Autres dettes": {},
+ "Droits d'accises et taxe de consommation": {},
+ "Taxe sur les v\u00e9hicules automoteurs": {}
+ },
+ "Administrations communales": {
+ "Imp\u00f4ts communaux": {},
+ "Taxes communales": {}
+ },
+ "Administrations fiscales \u00e9trang\u00e8res": {}
+ }
+ },
+ "Dettes sur achats et prestations de services et dettes repr\u00e9sent\u00e9es par des effets de commerce": {
+ "Dettes repr\u00e9sent\u00e9es par des effets de commerce": {
+ "Dettes repr\u00e9sent\u00e9es par des effets de commerce dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {},
+ "Dettes repr\u00e9sent\u00e9es par des effets de commerce dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {}
+ },
+ "Dettes sur achats et prestations de services": {
+ "Dettes sur achats et prestations de services dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {
+ "Fournisseurs": {},
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs \u2013 Autres avoirs": {},
+ "Fournisseurs \u2013 Avances et acomptes vers\u00e9s sur commandes": {},
+ "Fournisseurs \u2013 Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre": {},
+ "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us": {}
+ },
+ "Fournisseurs \u2013 Factures non parvenues": {}
+ },
+ "Dettes sur achats et prestations de services dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {
+ "Fournisseurs": {},
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs \u2013 Autres avoirs": {},
+ "Fournisseurs \u2013 Avances et acomptes vers\u00e9s sur commandes": {},
+ "Fournisseurs \u2013 Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre": {},
+ "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us": {}
+ },
+ "Fournisseurs \u2013 Factures non parvenues": {}
+ }
+ }
+ }
+ },
+ "CLASSE 5 - COMPTES FINANCIERS": {
+ "Avoirs en banques, avoirs en comptes de ch\u00e8ques postaux, ch\u00e8ques et encaisse": {
+ "Autres avoirs": {},
+ "Banques": {
+ "Banques comptes courants": {},
+ "Banques comptes \u00e0 terme": {}
+ },
+ "Caisse": {},
+ "Ch\u00e8ques \u00e0 encaisser": {},
+ "Compte ch\u00e8que postal": {},
+ "Valeurs \u00e0 l'encaissement": {},
+ "Virements internes": {}
+ },
+ "Valeurs mobili\u00e8res": {
+ "Actions propres ou parts propres": {},
+ "Autres valeurs mobili\u00e8res": {
+ "Actions \u2013 Titres cot\u00e9s": {},
+ "Actions \u2013 Titres non cot\u00e9s": {},
+ "Autres valeurs mobili\u00e8res diverses": {},
+ "Obligations et autres titres de cr\u00e9ance \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle": {},
+ "Obligations \u2013 Titres cot\u00e9s": {},
+ "Obligations \u2013 Titres non cot\u00e9s": {}
+ },
+ "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Parts dans des entreprises li\u00e9es": {}
+ }
+ }
+ },
+ "TOTAL CLASSES 6 ET 7": {
+ "CLASSE 6 - COMPTES DE CHARGES": {
+ "Autres charges d'exploitation": {
+ "Autres charges d'exploitation diverses": {},
+ "Dotations aux plus-values immunis\u00e9es": {},
+ "Dotations aux provisions d'exploitation": {},
+ "Imp\u00f4ts, taxes et versements assimil\u00e9s": {
+ "Autres droits et imp\u00f4ts": {},
+ "Dotations aux provisions pour imp\u00f4ts": {},
+ "Droits d'accises \u00e0 la production et taxe de consommation": {},
+ "Droits d'enregistrement et de timbre, droits d'hypoth\u00e8ques": {
+ "Autres droits d'enregistrement et de timbre, droits d'hypoth\u00e8ques": {},
+ "Droits d'enregistrement": {},
+ "Droits d'hypoth\u00e8ques": {},
+ "Droits de timbre": {},
+ "Taxe d'abonnement": {}
+ },
+ "Droits sur les marchandises en provenance de l'\u00e9tranger": {
+ "Droits d'accises et taxe de consommation sur marchandises en provenance de l'\u00e9tranger": {},
+ "Droits de douane": {},
+ "Montants compensatoires": {}
+ },
+ "Imp\u00f4t foncier": {},
+ "TVA non d\u00e9ductible": {},
+ "Taxe de cabaretage": {},
+ "Taxes sur les v\u00e9hicules": {}
+ },
+ "Indemnit\u00e9s": {},
+ "Jetons de pr\u00e9sence": {},
+ "Pertes sur cr\u00e9ances irr\u00e9couvrables": {
+ "Autres cr\u00e9ances": {},
+ "Cr\u00e9ances r\u00e9sultant de ventes et de prestations de services": {},
+ "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}
+ },
+ "Redevances pour concessions, brevets, licences, marques, droits et valeurs similaires": {
+ "Brevets": {},
+ "Concessions": {},
+ "Droits et valeurs similaires": {
+ "Autres droits et valeurs similaires": {},
+ "Droits d'auteur et de reproduction": {}
+ },
+ "Licences informatiques": {},
+ "Marques et franchises": {}
+ },
+ "Tanti\u00e8mes": {}
+ },
+ "Autres charges externes": {
+ "Charges externes diverses": {
+ "Autres charges externes diverses": {},
+ "Cotisations aux associations professionnelles": {},
+ "Documentation": {
+ "Documentation g\u00e9n\u00e9rale": {},
+ "Documentation technique": {}
+ },
+ "Elimination de d\u00e9chets non industriels": {},
+ "Elimination des d\u00e9chets industriels": {},
+ "Evacuation des eaux us\u00e9es": {},
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "Frais de surveillance": {}
+ },
+ "Frais de marketing et de communication": {
+ "Frais de d\u00e9placements et de repr\u00e9sentation": {
+ "Frais de d\u00e9m\u00e9nagement de l'entreprise": {},
+ "Missions": {},
+ "R\u00e9ceptions et frais de repr\u00e9sentation": {},
+ "Voyages et d\u00e9placements": {
+ "Direction (respectivement exploitant et associ\u00e9s)": {},
+ "Personnel": {}
+ }
+ },
+ "Frais de marketing et de publicit\u00e9": {
+ "Annonces et insertions": {},
+ "Autres achats de services publicitaires": {},
+ "Cadeaux \u00e0 la client\u00e8le": {},
+ "Catalogues et imprim\u00e9s et publications": {},
+ "Dons courants": {},
+ "Echantillons": {},
+ "Foires et expositions": {},
+ "Sponsoring": {}
+ },
+ "Frais postaux et frais de t\u00e9l\u00e9communications": {
+ "Autres frais postaux (location de bo\u00eetes postales, etc.)": {},
+ "Timbres": {},
+ "T\u00e9l\u00e9phone et autres frais de t\u00e9l\u00e9communication": {}
+ }
+ },
+ "Loyers et charges locatives": {
+ "Charges locatives et de copropri\u00e9t\u00e9": {},
+ "Leasing immobilier": {
+ "B\u00e2timents": {},
+ "Terrains": {}
+ },
+ "Leasing mobilier": {
+ "Autres installations, outillages et machines": {},
+ "Installations techniques et machines": {},
+ "Mat\u00e9riel roulant": {}
+ },
+ "Locations immobili\u00e8res": {
+ "B\u00e2timents": {},
+ "Terrains": {}
+ },
+ "Locations mobili\u00e8res": {
+ "Autres installations, outillages et machines": {},
+ "Installations techniques et machines": {},
+ "Mat\u00e9riel roulant": {}
+ },
+ "Malis sur emballages": {}
+ },
+ "Personnel ext\u00e9rieur \u00e0 l'entreprise": {
+ "Personnel int\u00e9rimaire": {},
+ "Personnel pr\u00eat\u00e9 \u00e0 l'entreprise": {}
+ },
+ "Primes d'assurance": {
+ "Assurance insolvabilit\u00e9 clients": {},
+ "Assurance responsabilit\u00e9 civile": {},
+ "Assurance risque d'exploitation": {},
+ "Assurance-transport": {
+ "sur achats": {},
+ "sur autres biens": {},
+ "sur ventes": {}
+ },
+ "Assurances sur biens de l'actif": {
+ "B\u00e2timents": {},
+ "Installations": {},
+ "Sur autres biens de l'actif": {},
+ "V\u00e9hicules": {}
+ },
+ "Assurances sur biens pris en location": {},
+ "Autres assurances": {}
+ },
+ "Rabais, remises et ristournes obtenus sur autres charges externes": {},
+ "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires": {
+ "Autres r\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires": {},
+ "Commissions et courtages": {
+ "Commissions et courtages sur achats": {},
+ "Commissions et courtages sur ventes": {},
+ "R\u00e9mun\u00e9rations des transitaires": {}
+ },
+ "Frais d'actes et de contentieux": {},
+ "Frais de recrutement de personnel": {},
+ "Honoraires": {
+ "Autres honoraires": {},
+ "Honoraires comptables et d'audit": {},
+ "Honoraires fiscaux": {},
+ "Honoraires juridiques": {}
+ },
+ "Services bancaires et assimil\u00e9s": {
+ "Autres frais et commissions bancaires (hors int\u00e9r\u00eats et frais assimil\u00e9s)": {},
+ "Commissions et frais sur \u00e9mission d'emprunts": {},
+ "Frais de compte": {},
+ "Frais sur cartes de cr\u00e9dit": {},
+ "Frais sur effets": {},
+ "Frais sur titres (achat, vente, garde)": {},
+ "Location de coffres": {},
+ "R\u00e9mun\u00e9rations d'affacturage": {}
+ },
+ "Traitement informatique": {}
+ },
+ "Sous-traitance, entretiens et r\u00e9parations": {
+ "Contrats de maintenance": {},
+ "Entretien et r\u00e9parations": {
+ "Sur autres installations, outillages et machines": {},
+ "Sur installations techniques et machines": {},
+ "Sur mat\u00e9riel roulant": {}
+ },
+ "Etudes et recherches (non incorpor\u00e9es dans les produits)": {},
+ "Sous-traitance g\u00e9n\u00e9rale (non incorpor\u00e9e directement aux ouvrages, travaux et produits)": {}
+ },
+ "Transports de biens et transports collectifs du personnel": {
+ "Autres transports": {},
+ "Transports administratifs": {},
+ "Transports collectifs du personnel": {},
+ "Transports entre \u00e9tablissements ou chantiers": {},
+ "Transports sur achats": {},
+ "Transports sur ventes": {}
+ }
+ },
+ "Autres imp\u00f4ts ne figurant pas sous le poste ci-dessus": {
+ "Autres imp\u00f4ts et taxes": {},
+ "Dotations aux provisions pour autres imp\u00f4ts": {},
+ "Imp\u00f4t sur la fortune": {
+ "Exercice courant": {},
+ "Exercices ant\u00e9rieurs": {}
+ },
+ "Imp\u00f4ts \u00e9trangers": {},
+ "Taxe d'abonnement": {}
+ },
+ "Charges exceptionnelles": {
+ "Autres charges exceptionnelles": {
+ "Amendes et p\u00e9nalit\u00e9s fiscales, sociales et p\u00e9nales": {},
+ "Autres charges exceptionnelles diverses": {},
+ "Dommages et int\u00e9r\u00eats": {},
+ "Malis provenant de clauses d'indexation": {},
+ "P\u00e9nalit\u00e9s sur march\u00e9s et d\u00e9dits pay\u00e9s sur achats et ventes": {}
+ },
+ "Dotations aux corrections de valeur exceptionnelles sur immobilisations incorporelles et corporelles": {
+ "Sur immobilisations corporelles": {},
+ "Sur immobilisations incorporelles": {}
+ },
+ "Dotations aux corrections de valeur exceptionnelles sur \u00e9l\u00e9ments de l'actif circulant": {
+ "Sur cr\u00e9ances": {},
+ "Sur stocks": {}
+ },
+ "Dotations aux provisions exceptionnelles": {},
+ "Valeur comptable des cr\u00e9ances de l'actif circulant financier c\u00e9d\u00e9es": {
+ "Sur autres cr\u00e9ances": {},
+ "Sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}
+ },
+ "Valeur comptable des immobilisations financi\u00e8res c\u00e9d\u00e9es": {
+ "Actions propres ou parts propres": {},
+ "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Cr\u00e9ances sur des entreprises li\u00e9es": {},
+ "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Parts dans des entreprises li\u00e9es": {},
+ "Pr\u00eats et cr\u00e9ances immobilis\u00e9es": {},
+ "Titres ayant le caract\u00e8re d'immobilisations": {}
+ },
+ "Valeur comptable des immobilisations incorporelles et corporelles c\u00e9d\u00e9es": {
+ "Immobilisations corporelles": {},
+ "Immobilisations incorporelles": {}
+ }
+ },
+ "Charges financi\u00e8res": {
+ "Autres charges financi\u00e8res": {},
+ "Dotations aux corrections de valeur et ajustements pour juste valeur sur immobilisations financi\u00e8res": {
+ "Ajustements pour juste valeur sur immobilisations financi\u00e8res": {},
+ "Dotations aux corrections de valeur sur immobilisations financi\u00e8res": {
+ "Actions propres ou parts propres": {},
+ "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Cr\u00e9ances sur des entreprises li\u00e9es": {},
+ "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Parts dans des entreprises li\u00e9es": {},
+ "Pr\u00eats et cr\u00e9ances immobilis\u00e9es": {},
+ "Titres ayant le caract\u00e8re d'immobilisations": {}
+ }
+ },
+ "Dotations aux corrections de valeur et ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant": {
+ "Ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant": {},
+ "Dotations aux corrections de valeur sur autres cr\u00e9ances": {},
+ "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": {},
+ "Dotations aux corrections de valeur sur valeurs mobili\u00e8res": {
+ "Actions propres ou parts propres": {},
+ "Autres valeurs mobili\u00e8res": {},
+ "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Parts dans des entreprises li\u00e9es": {}
+ }
+ },
+ "Dotations aux provisions financi\u00e8res": {},
+ "Int\u00e9r\u00eats et escomptes": {
+ "Escomptes accord\u00e9s": {},
+ "Escomptes et frais sur effets": {},
+ "Int\u00e9r\u00eats bancaires et assimil\u00e9s": {
+ "Int\u00e9r\u00eats bancaires sur comptes courants": {},
+ "Int\u00e9r\u00eats bancaires sur op\u00e9rations de financement": {},
+ "Int\u00e9r\u00eats sur leasings financiers": {}
+ },
+ "Int\u00e9r\u00eats des dettes financi\u00e8res": {
+ "Int\u00e9r\u00eats des dettes subordonn\u00e9es": {},
+ "Int\u00e9r\u00eats des emprunts obligataires": {}
+ },
+ "Int\u00e9r\u00eats sur autres emprunts et dettes": {},
+ "Int\u00e9r\u00eats sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Int\u00e9r\u00eats sur dettes commerciales": {}
+ },
+ "Moins-values de cession de valeurs mobili\u00e8res": {
+ "Actions propres ou parts propres": {},
+ "Autres valeurs mobili\u00e8res": {},
+ "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Parts dans des entreprises li\u00e9es": {}
+ },
+ "Pertes de change": {},
+ "Quote-part de perte dans les entreprises collectives (autres que les soci\u00e9t\u00e9s de capitaux)": {}
+ },
+ "Consommation de marchandises et de mati\u00e8res premi\u00e8res et consommables": {
+ "Achats de biens destin\u00e9s \u00e0 la revente": {
+ "Immeubles": {},
+ "Marchandises": {},
+ "Terrains": {}
+ },
+ "Achats non stock\u00e9s et achats incorpor\u00e9s aux ouvrages et produits": {
+ "Achats incorpor\u00e9s aux ouvrages et produits": {
+ "Achats d'\u00e9tudes et prestations de service (incorpor\u00e9s aux ouvrages et produits)": {
+ "Frais d'architectes et d'ing\u00e9nieurs": {},
+ "Recherche et d\u00e9veloppement": {},
+ "Travail \u00e0 fa\u00e7on": {}
+ },
+ "Achats de mat\u00e9riel, \u00e9quipements, pi\u00e8ces d\u00e9tach\u00e9es et travaux (incorpor\u00e9s aux ouvrages et produits)": {},
+ "Autres achats d'\u00e9tudes et de prestations de service": {}
+ },
+ "Achats non stock\u00e9s de mati\u00e8res et fournitures": {
+ "Autres mati\u00e8res et fournitures non stock\u00e9es": {},
+ "Carburants": {},
+ "Fournitures administratives": {},
+ "Fournitures d'entretien et de petit \u00e9quipement": {},
+ "Fournitures non stockables": {
+ "Eau": {},
+ "Electricit\u00e9": {},
+ "Gaz de canalisation": {}
+ },
+ "Lubrifiants": {},
+ "V\u00eatements professionnels": {}
+ }
+ },
+ "Approvisionnements": {},
+ "Emballages": {
+ "Emballages non r\u00e9cup\u00e9rables": {},
+ "Emballages r\u00e9cup\u00e9rables": {},
+ "Emballages \u00e0 usage mixte": {}
+ },
+ "Fournitures consommables": {
+ "Autres fournitures consommables": {},
+ "Carburants": {},
+ "Combustibles": {
+ "Gaz comprim\u00e9": {},
+ "Liquides": {},
+ "Solides": {}
+ },
+ "Fournitures d'atelier et d'usine": {},
+ "Fournitures de bureau": {},
+ "Fournitures de magasin": {},
+ "Lubrifiants": {},
+ "Produits d'entretien": {}
+ },
+ "Mati\u00e8res consommables": {},
+ "Mati\u00e8res premi\u00e8res": {},
+ "Rabais, remises et ristournes obtenus": {
+ "Achats de biens destin\u00e9s \u00e0 la revente": {},
+ "Achats non stock\u00e9s et achats incorpor\u00e9s aux ouvrages et produits": {},
+ "Approvisionnements": {},
+ "Emballages": {},
+ "Fournitures consommables": {},
+ "Mati\u00e8res consommables": {},
+ "Mati\u00e8res premi\u00e8res": {},
+ "Rabais, remises et ristournes non affect\u00e9s": {}
+ },
+ "Variation des stocks": {
+ "Variation des stocks d'approvisionnements": {},
+ "Variation des stocks d'emballages": {},
+ "Variation des stocks de biens destin\u00e9s \u00e0 la revente": {},
+ "Variation des stocks de fournitures consommables": {},
+ "Variation des stocks de mati\u00e8res consommables": {},
+ "Variation des stocks de mati\u00e8res premi\u00e8res": {}
+ }
+ },
+ "Dotations aux corrections de valeur des \u00e9l\u00e9ments d'actif non financiers": {
+ "Dotations aux corrections de valeur sur cr\u00e9ances de l'actif circulant": {
+ "Autres cr\u00e9ances": {},
+ "Cr\u00e9ances r\u00e9sultant de ventes et prestations de services": {},
+ "Cr\u00e9ances sur des entreprises li\u00e9es et des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}
+ },
+ "Dotations aux corrections de valeur sur frais d'\u00e9tablissement et frais assimil\u00e9s": {
+ "Autres frais assimil\u00e9s": {},
+ "Frais d'augmentation de capital et d'op\u00e9rations diverses": {},
+ "Frais d'\u00e9mission d'emprunts": {},
+ "Frais de constitution": {},
+ "Frais de premier \u00e9tablissement": {}
+ },
+ "Dotations aux corrections de valeur sur immobilisations corporelles": {
+ "Acomptes vers\u00e9s et immobilisations corporelles en cours": {},
+ "Autres installations, outillage, mobilier et mat\u00e9riel roulant": {},
+ "Installations techniques et machines": {},
+ "Terrains et constructions": {
+ "Agencements et am\u00e9nagements de terrains": {},
+ "Constructions": {},
+ "Terrains": {}
+ }
+ },
+ "Dotations aux corrections de valeur sur immobilisations incorporelles": {
+ "Acomptes vers\u00e9s et immobilisations incorporelles en cours": {},
+ "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires": {},
+ "Fonds de commerce dans la mesure o\u00f9 il a \u00e9t\u00e9 acquis \u00e0 titre on\u00e9reux": {},
+ "Frais de recherche et de d\u00e9veloppement": {}
+ },
+ "Dotations aux corrections de valeur sur stocks": {
+ "Acomptes vers\u00e9s": {},
+ "Mati\u00e8res premi\u00e8res et consommables": {},
+ "Produits en cours de fabrication et commandes en cours": {},
+ "Produits finis et marchandises": {},
+ "Terrains et immeubles destin\u00e9s \u00e0 la revente": {}
+ }
+ },
+ "Frais de personnel": {
+ "Autre personnel": {
+ "Autre personnel temporaire": {},
+ "Etudiants": {},
+ "Salaires occasionnels": {}
+ },
+ "Autres charges sociales": {
+ "Autres charges sociales diverses": {},
+ "M\u00e9decine du travail": {}
+ },
+ "Charges sociales (part patronale)": {
+ "Assurance accidents du travail": {},
+ "Autres charges sociales patronales": {},
+ "Charges sociales salari\u00e9s": {
+ "Caisse Nationale d'Assurance-Pension": {},
+ "Caisse Nationale de Sant\u00e9": {},
+ "Cotisations patronales compl\u00e9mentaires": {}
+ },
+ "Remboursements de charges sociales": {},
+ "Service de sant\u00e9 au travail": {}
+ },
+ "Pensions compl\u00e9mentaires": {
+ "Dotation aux provisions pour pensions compl\u00e9mentaires": {},
+ "Pensions compl\u00e9mentaires vers\u00e9es par l'employeur": {},
+ "Prime d'assurance insolvabilit\u00e9": {},
+ "Primes \u00e0 des fonds de pensions ext\u00e9rieurs": {},
+ "Retenue d'imp\u00f4t sur pension compl\u00e9mentaire": {}
+ },
+ "R\u00e9mun\u00e9rations des salari\u00e9s": {
+ "Autres avantages": {},
+ "Remboursements sur salaires": {
+ "Remboursements mutualit\u00e9": {},
+ "Remboursements pour cong\u00e9 politique, sportif, culturel, \u00e9ducatif et mandats sociaux": {},
+ "Remboursements trimestre de faveur": {}
+ },
+ "Salaires bruts": {
+ "Avantages en nature": {},
+ "Gratifications, primes et commissions": {},
+ "Indemnit\u00e9s de licenciement": {},
+ "Primes de m\u00e9nage": {},
+ "Salaires de base": {},
+ "Suppl\u00e9ments pour travail": {
+ "Autres suppl\u00e9ments": {},
+ "Dimanche": {},
+ "Heures suppl\u00e9mentaires": {},
+ "Jours f\u00e9ri\u00e9s l\u00e9gaux": {}
+ },
+ "Trimestre de faveur": {}
+ }
+ }
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Dotations aux provisions pour imp\u00f4ts sur le r\u00e9sultat": {
+ "Dotations aux provisions pour imp\u00f4ts": {},
+ "Dotations aux provisions pour imp\u00f4ts diff\u00e9r\u00e9s": {}
+ },
+ "Imp\u00f4t commercial": {
+ "Exercice courant": {},
+ "Exercices ant\u00e9rieurs": {}
+ },
+ "Imp\u00f4t sur le revenu des collectivit\u00e9s": {
+ "Exercice courant": {},
+ "Exercices ant\u00e9rieurs": {}
+ },
+ "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat": {
+ "Autres imp\u00f4ts \u00e9trangers": {},
+ "Imp\u00f4ts support\u00e9s par les entreprises non r\u00e9sidentes": {},
+ "Imp\u00f4ts support\u00e9s par les \u00e9tablissements stables": {
+ "Exercice courant": {},
+ "Exercices ant\u00e9rieurs": {}
+ },
+ "Retenues d'imp\u00f4t \u00e0 la source": {}
+ }
+ }
+ },
+ "CLASSE 7 - COMPTES DE PRODUITS": {
+ "Autres produits d'exploitation": {
+ "Autres produits d'exploitation divers": {},
+ "Indemnit\u00e9s d'assurance touch\u00e9es": {},
+ "Jetons de pr\u00e9sence, tanti\u00e8mes et r\u00e9mun\u00e9rations assimil\u00e9es": {},
+ "Redevances pour concessions, brevets, licences, marques, droits et valeurs similaires": {
+ "Brevets": {},
+ "Concessions": {},
+ "Droits et valeurs similaires": {
+ "Autres droits et valeurs similaires": {},
+ "Droits d'auteur et de reproduction": {}
+ },
+ "Licences informatiques": {},
+ "Marques et franchises": {}
+ },
+ "Reprises de plus-values immunis\u00e9es et de subventions d'investissement en capital": {
+ "Plus-values immunis\u00e9es non r\u00e9investies": {},
+ "Plus-values immunis\u00e9es r\u00e9investies": {},
+ "Subventions d'investissement en capital": {}
+ },
+ "Reprises sur provisions d'exploitation": {},
+ "Revenus des immeubles non affect\u00e9s aux activit\u00e9s professionnelles": {},
+ "Ristournes per\u00e7ues des coop\u00e9ratives (provenant des exc\u00e9dents)": {},
+ "Subventions d'exploitation": {
+ "Autres subventions d'exploitation": {},
+ "Bonifications d'int\u00e9r\u00eat": {},
+ "Montants compensatoires": {},
+ "Subventions destin\u00e9es \u00e0 promouvoir l'emploi": {
+ "Autres subventions destin\u00e9es \u00e0 promouvoir l'emploi": {},
+ "Primes d'apprentissage re\u00e7ues": {}
+ },
+ "Subventions sur produits": {}
+ }
+ },
+ "Montant net du chiffre d'affaires": {
+ "Autres \u00e9l\u00e9ments du chiffre d'affaires": {
+ "Autres \u00e9l\u00e9ments divers du chiffre d'affaires": {},
+ "Commissions et courtages": {},
+ "Locations": {
+ "Loyer immobilier": {},
+ "Loyer mobilier": {}
+ },
+ "Ventes d'emballages": {}
+ },
+ "Prestations de services": {},
+ "Rabais, remises et ristournes accord\u00e9s par l'entreprise": {
+ "Sur autres \u00e9l\u00e9ments du chiffre d'affaires": {},
+ "Sur prestations de services": {},
+ "Sur ventes d'\u00e9l\u00e9ments destin\u00e9s \u00e0 la revente": {},
+ "Sur ventes de produits finis": {},
+ "Sur ventes de produits interm\u00e9diaires": {},
+ "Sur ventes de produits r\u00e9siduels": {},
+ "Sur ventes sur commandes en cours": {}
+ },
+ "Ventes d'\u00e9l\u00e9ments destin\u00e9s \u00e0 la revente": {
+ "Ventes d'autres \u00e9l\u00e9ments destin\u00e9s \u00e0 la revente": {},
+ "Ventes de marchandises": {},
+ "Ventes de terrains et d'immeubles existants (promotion immobili\u00e8re)": {}
+ },
+ "Ventes de produits finis": {},
+ "Ventes de produits interm\u00e9diaires": {},
+ "Ventes de produits r\u00e9siduels": {},
+ "Ventes sur commandes en cours": {
+ "Immeubles en construction": {},
+ "Prestations de services": {},
+ "Produits": {}
+ }
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations corporelles": {
+ "Autres installations, outillage, mobilier et mat\u00e9riel roulant": {},
+ "Installations techniques et machines": {},
+ "Terrains et constructions": {}
+ },
+ "Immobilisations incorporelles": {
+ "Concessions, brevets, licences, marques, droits et valeurs similaires": {
+ "Brevets": {},
+ "Concessions": {},
+ "Droits et valeurs similaires": {
+ "Autres droits et valeurs similaires": {},
+ "Droits d'auteur et de reproduction": {}
+ },
+ "Licences informatiques": {},
+ "Marques et franchises": {}
+ },
+ "Frais de recherche et d\u00e9veloppement": {}
+ }
+ },
+ "Produits exceptionnels": {
+ "Autres produits exceptionnels": {
+ "Autres produits exceptionnels divers": {},
+ "Bonis provenant de clauses d'indexation": {},
+ "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame": {},
+ "Lib\u00e9ralit\u00e9s re\u00e7ues": {},
+ "P\u00e9nalit\u00e9s sur march\u00e9s et d\u00e9dits per\u00e7us sur achats et sur ventes": {},
+ "Rentr\u00e9es sur cr\u00e9ances amorties": {},
+ "Subventions exceptionnelles": {}
+ },
+ "Produits de cession d'immobilisations financi\u00e8res": {
+ "Actions propres ou parts propres": {},
+ "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Cr\u00e9ances sur des entreprises li\u00e9es": {},
+ "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Parts dans des entreprises li\u00e9es": {},
+ "Pr\u00eats et cr\u00e9ances immobilis\u00e9s": {},
+ "Titres ayant le caract\u00e8re d'immobilisations": {}
+ },
+ "Produits de cession d'immobilisations incorporelles et corporelles": {
+ "Immobilisations corporelles": {},
+ "Immobilisations incorporelles": {}
+ },
+ "Produits de cession sur cr\u00e9ances de l'actif circulant financier": {
+ "Autres cr\u00e9ances": {},
+ "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}
+ },
+ "Reprises sur corrections de valeur exceptionnelles sur immobilisations incorporelles et corporelles": {
+ "Immobilisations corporelles": {},
+ "Immobilisations incorporelles": {}
+ },
+ "Reprises sur corrections de valeur exceptionnelles sur \u00e9l\u00e9ments de l'actif circulant": {
+ "Sur cr\u00e9ances de l'actif circulant": {},
+ "Sur stocks": {}
+ },
+ "Reprises sur provisions exceptionnelles": {}
+ },
+ "Produits financiers": {
+ "Autres int\u00e9r\u00eats et escomptes": {
+ "Escomptes d'effets de commerce": {},
+ "Escomptes obtenus": {},
+ "Int\u00e9r\u00eats bancaires et assimil\u00e9s": {
+ "Int\u00e9r\u00eats sur comptes courants": {},
+ "Int\u00e9r\u00eats sur comptes \u00e0 terme": {},
+ "Int\u00e9r\u00eats sur leasings financiers": {}
+ },
+ "Int\u00e9r\u00eats sur autres cr\u00e9ances": {},
+ "Int\u00e9r\u00eats sur cr\u00e9ances commerciales": {},
+ "Int\u00e9r\u00eats sur des entreprises li\u00e9es et des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}
+ },
+ "Autres produits financiers": {},
+ "Gains de change": {},
+ "Plus-value de cession et autres produits de valeurs mobili\u00e8res": {
+ "Autres produits de valeurs mobili\u00e8res": {
+ "Actions propres ou parts propres": {},
+ "Autres valeurs mobili\u00e8res": {},
+ "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Parts dans des entreprises li\u00e9es": {}
+ },
+ "Plus-value de cession de valeurs mobili\u00e8res": {
+ "Actions propres ou parts propres": {},
+ "Autres valeurs mobili\u00e8res": {},
+ "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Parts dans des entreprises li\u00e9es": {}
+ }
+ },
+ "Quote-part de b\u00e9n\u00e9fice dans les entreprises collectives (autres que les soci\u00e9t\u00e9s de capitaux)": {},
+ "Reprises sur corrections de valeur et ajustements pour juste valeur sur immobilisations financi\u00e8res": {
+ "Ajustements pour juste valeur sur immobilisations financi\u00e8res": {},
+ "Reprises sur corrections de valeur sur immobilisations financi\u00e8res": {
+ "Actions propres ou parts propres": {},
+ "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Cr\u00e9ances sur des entreprises li\u00e9es": {},
+ "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Parts dans des entreprises li\u00e9es": {},
+ "Pr\u00eats et cr\u00e9ances immobilis\u00e9es": {},
+ "Titres ayant le caract\u00e8re d'immobilisations": {}
+ }
+ },
+ "Reprises sur corrections de valeur et ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant": {
+ "Ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant": {},
+ "Reprises sur corrections de valeur sur autres cr\u00e9ances": {},
+ "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": {},
+ "Reprises sur corrections de valeur sur valeurs mobili\u00e8res": {
+ "Actions propres ou parts propres": {},
+ "Autres valeurs mobili\u00e8res": {},
+ "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Parts dans des entreprises li\u00e9es": {}
+ }
+ },
+ "Reprises sur provisions financi\u00e8res": {},
+ "Revenus des immobilisations financi\u00e8res": {
+ "Actions propres ou parts propres": {},
+ "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Cr\u00e9ances sur des entreprises li\u00e9es": {},
+ "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {},
+ "Parts dans des entreprises li\u00e9es": {},
+ "Pr\u00eats et cr\u00e9ances immobilis\u00e9es": {},
+ "Titres ayant le caract\u00e8re d'immobilisations": {}
+ }
+ },
+ "Reprises de corrections de valeur des \u00e9l\u00e9ments d'actif non financiers": {
+ "Reprises de corrections de valeur sur cr\u00e9ances de l'actif circulant": {
+ "Autres cr\u00e9ances": {},
+ "Cr\u00e9ances r\u00e9sultant de ventes et prestations de services": {},
+ "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}
+ },
+ "Reprises de corrections de valeur sur immobilisations corporelles": {
+ "Acomptes vers\u00e9s et immobilisations corporelles en cours": {},
+ "Autres installations, outillage, mobilier et mat\u00e9riel roulant": {},
+ "Installations techniques et machines": {},
+ "Terrains et constructions": {
+ "Agencements et am\u00e9nagements de terrains": {},
+ "Constructions": {},
+ "Constructions sur sol d'autrui": {},
+ "Terrains": {}
+ }
+ },
+ "Reprises de corrections de valeur sur immobilisations incorporelles": {
+ "Acomptes vers\u00e9s et immobilisations incorporelles en cours": {},
+ "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires": {},
+ "Fonds de commerce, dans la mesure o\u00f9 il a \u00e9t\u00e9 acquis \u00e0 titre on\u00e9reux": {},
+ "Frais de recherche et de d\u00e9veloppement": {}
+ },
+ "Reprises de corrections de valeur sur stocks": {
+ "Acomptes vers\u00e9s": {},
+ "Mati\u00e8res premi\u00e8res et consommables": {},
+ "Produits en cours de fabrication et commandes en cours": {},
+ "Produits finis et marchandises": {},
+ "Terrains et immeubles destin\u00e9s \u00e0 la revente": {}
+ }
+ },
+ "R\u00e9gularisations d'autres imp\u00f4ts ne figurant pas sous le poste ci-dessus": {
+ "Reprises sur provisions pour autres imp\u00f4ts": {},
+ "R\u00e9gularisations d'autres imp\u00f4ts et taxes": {},
+ "R\u00e9gularisations d'imp\u00f4t sur la fortune": {},
+ "R\u00e9gularisations d'imp\u00f4ts \u00e9trangers": {},
+ "R\u00e9gularisations de taxes d'abonnement": {}
+ },
+ "R\u00e9gularisations d'imp\u00f4ts sur le r\u00e9sultat": {
+ "Reprises sur provisions pour imp\u00f4ts sur le r\u00e9sultat": {
+ "Reprises sur provisions pour imp\u00f4ts": {},
+ "Reprises sur provisions pour imp\u00f4ts diff\u00e9r\u00e9s": {}
+ },
+ "R\u00e9gularisations d'imp\u00f4t commercial": {},
+ "R\u00e9gularisations d'imp\u00f4t sur le revenu des collectivit\u00e9s": {},
+ "R\u00e9gularisations d'imp\u00f4ts \u00e9trangers sur le r\u00e9sultat": {}
+ },
+ "Variation des stocks de produits finis, d'en cours de fabrication et des commandes en cours": {
+ "Variation des stocks de produits en cours de fabrication et de commandes en cours": {
+ "Variation des stocks d'immeubles en construction": {},
+ "Variation des stocks de commandes en cours \u2013 prestations de services": {},
+ "Variation des stocks de commandes en cours \u2013 produits": {},
+ "Variation des stocks de produits en cours": {}
+ },
+ "Variation des stocks de produits finis et marchandises": {
+ "Variation des stocks de marchandises": {},
+ "Variation des stocks de marchandises en voie d'acheminement, mises en d\u00e9p\u00f4t ou donn\u00e9es en consignation": {},
+ "Variation des stocks de produits finis": {},
+ "Variation des stocks de produits interm\u00e9diaires": {},
+ "Variation des stocks de produits r\u00e9siduels": {}
+ }
+ }
+ }
+ },
+ "name": "Plan de compte Luxembourgeois - Loi de Juin 2009 (THAMINI & ADN & ACSONE)",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ma_l10n_kzc_temp_chart.json b/erpnext/accounts/doctype/account/chart_of_accounts/ma_l10n_kzc_temp_chart.json
new file mode 100644
index 0000000..d405590
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/ma_l10n_kzc_temp_chart.json
@@ -0,0 +1,1435 @@
+{
+ "country_code": "ma",
+ "name": "compta Kazacube",
+ "tree": {
+ "COMPTES DE BILAN": {
+ "COMPTES D'ACTIF CIRCULANT (HORS TRESORERIE)": {
+ "CREANCES DE L'ACTIF CIRCULANT": {
+ "Autres d\u00e9biteurs": {
+ "Cr\u00e9ances rattach\u00e9es aux autres d\u00e9biteurs": {},
+ "Cr\u00e9ances sur cessions d'immobilisations": {},
+ "Cr\u00e9ances sur cessions d'\u00e9l\u00e9ments d'actif circulant": {},
+ "Divers d\u00e9biteurs": {}
+ },
+ "Clients et comptes rattach\u00e9s": {
+ "Autres clients et comptes rattach\u00e9s": {},
+ "Clients": {
+ "Clients - cat\u00e9gorie A": {},
+ "Clients - cat\u00e9gorie B": {}
+ },
+ "Clients - effets \u00e0\u00a0 recevoir": {},
+ "Clients - factures \u00e0\u00a0 \u00e9tablir et cr\u00e9ances sur travaux non encore factur\u00e9s": {
+ "Clients - factures \u00e0\u00a0 \u00e9tablir": {},
+ "Cr\u00e9ances sur travaux non encore factur\u00e9s": {}
+ },
+ "Clients - retenues de garantie": {},
+ "Clients douteux ou litigieux": {}
+ },
+ "Comptes d'associ\u00e9s - d\u00e9biteurs": {
+ "Actionnaires - capital souscrit et appel\u00e9 non vers\u00e9": {},
+ "Associ\u00e9s - comptes d'apport en soci\u00e9t\u00e9": {},
+ "Associ\u00e9s - op\u00e9rations faites en commun": {},
+ "Autres comptes d'associ\u00e9s d\u00e9biteurs": {},
+ "Comptes courants des associ\u00e9s d\u00e9biteurs": {},
+ "Cr\u00e9ances rattach\u00e9es aux comptes d'associ\u00e9s": {}
+ },
+ "Comptes de r\u00e9gularisation - actif": {
+ "Charges constat\u00e9es d'avance": {},
+ "Comptes de r\u00e9partition p\u00e9riodique des charges": {},
+ "Comptes transitoires ou d'attente - d\u00e9biteurs": {},
+ "Int\u00e9r\u00eats courus et non \u00e9chus \u00e0\u00a0 percevoir": {}
+ },
+ "Etat ? d\u00e9biteur": {
+ "Acomptes sur imp\u00f4ts sur les r\u00e9sultats": {},
+ "Etat - TVA r\u00e9cup\u00e9rable": {
+ "Etat - TVA r\u00e9cup\u00e9rable sur charges": {
+ "Etat - TVA r\u00e9cup\u00e9rable sur charges 10%": {
+ "account_type": "Tax"
+ },
+ "Etat - TVA r\u00e9cup\u00e9rable sur charges 14%": {
+ "account_type": "Tax"
+ },
+ "Etat - TVA r\u00e9cup\u00e9rable sur charges 20%": {
+ "account_type": "Tax"
+ },
+ "Etat - TVA r\u00e9cup\u00e9rable sur charges 7%": {
+ "account_type": "Tax"
+ }
+ },
+ "Etat - TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_type": "Tax"
+ }
+ },
+ "Etat - autres comptes d\u00e9biteurs": {
+ "account_type": "Tax"
+ },
+ "Etat - cr\u00e9dit de TVA (suivant d\u00e9claration)": {
+ "account_type": "Tax"
+ },
+ "Subventions \u00e0\u00a0 recevoir": {
+ "Subventions d'exploitation \u00e0\u00a0 recevoir": {},
+ "Subventions d'investissement \u00e0\u00a0 recevoir": {},
+ "Subventions d'\u00e9quilibre \u00e0\u00a0 recevoir": {}
+ }
+ },
+ "Fournisseurs d\u00e9biteurs, avances et acomptes": {
+ "Autres fournisseurs d\u00e9biteurs": {},
+ "Fournisseurs - avances et acomptes vers\u00e9s sur commandes d'exploitation": {},
+ "Fournisseurs - cr\u00e9ances pour emballages et mat\u00e9riel \u00e0\u00a0 rendre": {},
+ "Rabais, remises et ristournes \u00e0\u00a0 obtenir - avoirs non encore re\u00e7us": {}
+ },
+ "Personnel - d\u00e9biteur": {
+ "Avances et acomptes au personnel": {},
+ "Personnel - autres d\u00e9biteurs": {}
+ }
+ },
+ "ECART DE CONVERSION - ACTIF (\u00c9l\u00e9ments circulants)": {
+ "\u00c9cart de conversion - Actif (\u00e9l\u00e9ments circulant)": {
+ "Augmentation des dettes circulantes": {},
+ "Diminution des cr\u00e9ances circulantes": {}
+ }
+ },
+ "PROVISIONS POUR DEPRECIATION DES COMPTES DE L'ACTIF CIRCULANT": {
+ "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances de l'actif circulant": {
+ "Provisions pour d\u00e9pr\u00e9ciation - fournisseurs d\u00e9biteurs, avances et acomptes": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des autres d\u00e9biteurs": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des clients et comptes rattach\u00e9s": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des comptes d'associ\u00e9s d\u00e9biteurs": {},
+ "Provisions pour d\u00e9pr\u00e9ciation du personnel - d\u00e9biteur": {}
+ },
+ "Provisions pour d\u00e9pr\u00e9ciation des stocks": {
+ "Provisions pour d\u00e9pr\u00e9ciation des marchandises": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res et fournitures": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des produits en cours": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des produits finis": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des produits interm\u00e9diaires": {}
+ },
+ "Provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement": {
+ "Provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement": {}
+ }
+ },
+ "STOCKS": {
+ "Marchandises": {
+ "Autres marchandises": {
+ "account_type": "Stock"
+ },
+ "Marchandises (groupe A)": {
+ "account_type": "Stock"
+ },
+ "Marchandises (groupe B)": {
+ "account_type": "Stock"
+ },
+ "Marchandises en cours de route": {
+ "account_type": "Stock"
+ }
+ },
+ "Mati\u00e8res et fournitures consommables": {
+ "Autres mati\u00e8res et fournitures consommables": {
+ "account_type": "Stock"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_type": "Stock"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_type": "Stock"
+ },
+ "Emballages \u00e0\u00a0 usage mixte": {
+ "account_type": "Stock"
+ }
+ },
+ "Mati\u00e8res et fournitures consommables": {
+ "Combustibles": {
+ "account_type": "Stock"
+ },
+ "Fournitures d'atelier et d'usine": {
+ "account_type": "Stock"
+ },
+ "Fournitures de bureau": {
+ "account_type": "Stock"
+ },
+ "Fournitures de magasin": {
+ "account_type": "Stock"
+ },
+ "Mati\u00e8res consommables (groupe A)": {
+ "account_type": "Stock"
+ },
+ "Mati\u00e8res consommables (groupe B)": {
+ "account_type": "Stock"
+ },
+ "Produits d'entretien": {
+ "account_type": "Stock"
+ }
+ },
+ "Mati\u00e8res et fournitures consommables en cours de route": {
+ "account_type": "Stock"
+ },
+ "Mati\u00e8res premi\u00e8res": {
+ "Mati\u00e8res premi\u00e8res (groupe A)": {
+ "account_type": "Stock"
+ },
+ "Mati\u00e8res premi\u00e8res (groupe B)": {
+ "account_type": "Stock"
+ }
+ }
+ },
+ "Produits en cours": {
+ "Autres produits en cours": {
+ "account_type": "Stock"
+ },
+ "Biens en cours": {
+ "Biens interm\u00e9diaires en cours": {
+ "account_type": "Stock"
+ },
+ "Biens produits en cours": {
+ "account_type": "Stock"
+ },
+ "Biens r\u00e9siduels en cours": {
+ "account_type": "Stock"
+ }
+ },
+ "Services en cours": {
+ "Prestations en cours": {
+ "account_type": "Stock"
+ },
+ "Travaux en cours": {
+ "account_type": "Stock"
+ },
+ "\u00c9tudes en cours": {
+ "account_type": "Stock"
+ }
+ }
+ },
+ "Produits finis": {
+ "Autres produits finis": {
+ "account_type": "Stock"
+ },
+ "Produits finis (groupe A)": {
+ "account_type": "Stock"
+ },
+ "Produits finis (groupe B)": {
+ "account_type": "Stock"
+ },
+ "Produits finis en cours de route": {
+ "account_type": "Stock"
+ }
+ },
+ "Produits interm\u00e9diaires et produits r\u00e9siduels": {
+ "Autres produits interm\u00e9diaires et produits r\u00e9siduels": {
+ "account_type": "Stock"
+ },
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires (groupe A)": {
+ "account_type": "Stock"
+ },
+ "Produits interm\u00e9diaires (groupe B)": {
+ "account_type": "Stock"
+ }
+ },
+ "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)": {
+ "D\u00e9chets": {
+ "account_type": "Stock"
+ },
+ "Mati\u00e8res de r\u00e9cup\u00e9ration": {
+ "account_type": "Stock"
+ },
+ "Rebuts": {
+ "account_type": "Stock"
+ }
+ }
+ }
+ },
+ "TITRES ET VALEURS DE PLACEMENT": {
+ "Titres et valeurs de placement": {
+ "Actions, partie lib\u00e9r\u00e9e": {},
+ "Actions, partie non lib\u00e9r\u00e9e": {},
+ "Autres titres et valeurs de placement similaires": {},
+ "Bons de caisse et bons de tr\u00e9sor": {
+ "Bons de caisse": {},
+ "Bons de tr\u00e9sor": {}
+ },
+ "Obligations": {}
+ }
+ }
+ },
+ "COMPTES D'ACTIF IMMOBILISE": {
+ "AMORTISSEMENTS DES IMMOBILISATIONS": {
+ "Amortissements des immobilisations corporelles": {
+ "Amortissements des autres immobilisations corporelles": {},
+ "Amortissements des constructions": {
+ "Amortissements des autres constructions": {},
+ "Amortissements des b\u00e2timents": {},
+ "Amortissements des constructions sur terrains d'autrui": {},
+ "Amortissements des installations, agencements et am\u00e9nagements des constructions": {},
+ "Amortissements des ouvrages d'infrastructure": {}
+ },
+ "Amortissements des installations techniques, mat\u00e9riel et outillage": {
+ "Amortissements des autres installations techniques, mat\u00e9riel et outillage": {},
+ "Amortissements des emballages r\u00e9cup\u00e9rables identifiables": {},
+ "Amortissements des installations techniques": {},
+ "Amortissements du mat\u00e9riel et outillage": {}
+ },
+ "Amortissements des terrains": {
+ "Amortissements des agencements et am\u00e9nagements de terrains": {},
+ "Amortissements des autres terrains": {},
+ "Amortissements des terrains am\u00e9nag\u00e9s": {},
+ "Amortissements des terrains b\u00e2tis": {},
+ "Amortissements des terrains de gisement": {},
+ "Amortissements des terrains nus": {}
+ },
+ "Amortissements du mat\u00e9riel de transport": {},
+ "Amortissements du mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers": {
+ "Amortissements des agencements, installations et am\u00e9nagements divers": {},
+ "Amortissements des autres mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers": {},
+ "Amortissements du mat\u00e9riel de bureau": {},
+ "Amortissements du mat\u00e9riel informatique": {},
+ "Amortissements du mobilier de bureau": {}
+ }
+ },
+ "Amortissements des immobilisations incorporelles": {
+ "Amortissements de l'immobilisation en recherche et d\u00e9veloppement": {},
+ "Amortissements des autres immobilisations incorporelles": {},
+ "Amortissements des brevets, marques, droits et valeurs similaires": {},
+ "Amortissements du fonds commercial": {}
+ },
+ "Amortissements des non-valeurs": {
+ "Amortissements des charges \u00e0\u00a0 r\u00e9partir": {
+ "Amortissements des autres charges \u00e0\u00a0 r\u00e9partir": {},
+ "Amortissements des frais d'acquisition des immobilisations": {},
+ "Amortissements des frais d'\u00e9mission des emprunts": {}
+ },
+ "Amortissements des frais pr\u00e9liminaires": {
+ "Amortissements des autres frais pr\u00e9liminaires": {},
+ "Amortissements des frais d'augmentation du capital": {},
+ "Amortissements des frais de constitution": {},
+ "Amortissements des frais de prospection": {},
+ "Amortissements des frais de publicit\u00e9": {},
+ "Amortissements des frais pr\u00e9liminaires au d\u00e9marrage": {},
+ "Amortissements des frais sur op\u00e9rations de fusions, scissions, et transformations": {}
+ },
+ "Amortissements des primes de remboursement des obligations": {}
+ }
+ },
+ "ECARTS DE CONVERSION - ACTIF": {
+ "Augmentation des dettes de financement": {
+ "Augmentation des dettes de financement": {}
+ },
+ "Diminution des cr\u00e9ances immobilis\u00e9es": {
+ "Diminution des cr\u00e9ances immobilis\u00e9es": {}
+ }
+ },
+ "IMMOBILISATIONS CORPORELLES": {
+ "Autres immobilisations corporelles": {
+ "Autres immobilisations corporelles": {}
+ },
+ "Constructions": {
+ "Agencements et am\u00e9nagements des constructions": {},
+ "Autres constructions": {},
+ "B\u00e2timents": {
+ "Autres b\u00e2timents": {},
+ "B\u00e2timents Administratifs et commerciaux": {},
+ "B\u00e2timents industriels (A,B,,,)": {}
+ },
+ "Constructions sur terrains d'autrui": {},
+ "Ouvrages d'infrastructure": {}
+ },
+ "Immobilisations corporelles en cours": {
+ "Autres immobilisations corporelles en cours": {},
+ "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles": {},
+ "Immobilisations corporelles en cours de mat\u00e9riel de transport": {},
+ "Immobilisations corporelles en cours de mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers": {},
+ "Immobilisations corporelles en cours des installations techniques, mat\u00e9riel et outillage": {},
+ "Immobilisations corporelles en cours des terrains et constructions": {}
+ },
+ "Installations techniques, mat\u00e9riel et outillage": {
+ "Autres installations techniques, mat\u00e9riel et outillage": {},
+ "Emballages r\u00e9cup\u00e9rables identifiables": {},
+ "Installations techniques": {},
+ "Mat\u00e9riel et outillage": {
+ "Mat\u00e9riel": {},
+ "Outillage": {}
+ }
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel de transport": {}
+ },
+ "Mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers": {
+ "Agencements, installations et am\u00e9nagements divers (biens n'appartenant pas \u00e0\u00a0 l'entreprise)": {},
+ "Autres mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers": {},
+ "Mat\u00e9riel de bureau": {},
+ "Mat\u00e9riel informatique": {},
+ "Mobilier de bureau": {}
+ },
+ "Terrains": {
+ "Agencements et am\u00e9nagements de terrains": {},
+ "Autres terrains": {},
+ "Terrains am\u00e9nag\u00e9s": {},
+ "Terrains b\u00e2tis": {},
+ "Terrains de gisement": {},
+ "Terrains nus": {}
+ }
+ },
+ "IMMOBILISATIONS EN NON-VALEURS": {
+ "Charges \u00e0\u00a0 r\u00e9partir sur plusieurs exercices": {
+ "Autres charges \u00e0\u00a0 r\u00e9partir": {},
+ "Frais d acquisition des immobilisations": {},
+ "Frais d'\u00e9mission des emprunts": {}
+ },
+ "Frais pr\u00e9liminaires": {
+ "Autres frais pr\u00e9liminaires": {},
+ "Frais d'augmentation du capital": {},
+ "Frais de constitution": {},
+ "Frais de prospection": {},
+ "Frais de publicit\u00e9": {},
+ "Frais pr\u00e9alables au d\u00e9marrage": {},
+ "Frais sur op\u00e9rations de fusions, scissions et transformations": {}
+ },
+ "Primes de remboursement des obligations": {
+ "Primes de remboursement des obligations": {}
+ }
+ },
+ "IMMOBILISATIONS FINANCIERES 1": {
+ "Autres cr\u00e9ances financi\u00e8res": {
+ "Cr\u00e9ances financi\u00e8res diverses": {},
+ "Cr\u00e9ances immobilis\u00e9es": {},
+ "Cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations": {},
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "Cautionnements": {},
+ "D\u00e9p\u00f4ts": {}
+ },
+ "Titres immobilis\u00e9s (droits de cr\u00e9ance)": {
+ "Bons d'\u00e9quipement": {},
+ "Bons divers": {},
+ "Obligations": {}
+ }
+ },
+ "Pr\u00eats immobilis\u00e9s": {
+ "Autres pr\u00eats": {},
+ "Billets de fonds": {},
+ "Pr\u00eats au personnel": {},
+ "Pr\u00eats aux associ\u00e9s": {}
+ }
+ },
+ "IMMOBILISATIONS FINANCIERES 2": {
+ "Autres titres immobilis\u00e9s": {
+ "Actions": {},
+ "Titres divers": {}
+ },
+ "Titres de participation": {
+ "Titres de participation": {}
+ }
+ },
+ "IMMOBILISATIONS INCORPORELLES": {
+ "Autres immobilisations incorporelles": {
+ "Autres immobilisations incorporelles": {}
+ },
+ "Brevets, marques, droits et valeurs similaires": {
+ "Brevets, marques, droits et valeurs similaires": {}
+ },
+ "Fonds commercial": {
+ "Fonds commercial": {}
+ },
+ "Immobilisation en recherche et d\u00e9veloppement": {
+ "Immobilisation en recherche et d\u00e9veloppement": {}
+ }
+ },
+ "PROVISIONS POUR DEPRECIATION DES IMMOBILISATIONS": {
+ "Provisions pour d\u00e9pr\u00e9ciation des immobilisations corporelles": {
+ "Provisions pour d\u00e9pr\u00e9ciation des immobilisations corporelles": {}
+ },
+ "Provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res-pr\u00eats": {
+ "Provisions pour d\u00e9pr\u00e9ciation des autres cr\u00e9ances financi\u00e8res": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats immobilis\u00e9s": {}
+ },
+ "Provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res-titres": {
+ "Provisions pour d\u00e9pr\u00e9ciation des autres titres immobilis\u00e9s": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des titres de participation": {}
+ },
+ "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles": {
+ "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles": {}
+ }
+ }
+ },
+ "COMPTES DE FINANCEMENT PERMANENT": {
+ "CAPITAUX PROPRES": {
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_type": "Equity"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "account_type": "Equity"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_type": "Equity"
+ }
+ },
+ "Capital social ou personnel": {
+ "Actionnaires, capital souscrit-non appel\u00e9": {
+ "account_type": "Equity"
+ },
+ "Capital personnel": {
+ "Capital individuel": {
+ "account_type": "Equity"
+ },
+ "Compte de l'exploitant": {
+ "account_type": "Equity"
+ }
+ },
+ "Capital social": {
+ "account_type": "Equity"
+ },
+ "Fonds de dotation": {
+ "account_type": "Equity"
+ }
+ },
+ "Primes d'\u00e9mission, de fusion et d'apport": {
+ "Primes d'apport": {
+ "account_type": "Equity"
+ },
+ "Primes d'\u00e9mission": {
+ "account_type": "Equity"
+ },
+ "Primes de fusion": {
+ "account_type": "Equity"
+ }
+ },
+ "Report \u00e0\u00a0 nouveau": {
+ "Report \u00e0\u00a0 nouveau (solde cr\u00e9diteur)": {
+ "account_type": "Equity"
+ },
+ "Report \u00e0\u00a0 nouveau (solde d\u00e9biteur)": {
+ "account_type": "Equity"
+ }
+ },
+ "R\u00e9serve l\u00e9gale": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_type": "Equity"
+ }
+ },
+ "R\u00e9sultat net de l'exercice": {
+ "R\u00e9sultat net de l'exercice (solde cr\u00e9diteur)": {
+ "account_type": "Equity"
+ },
+ "R\u00e9sultat net de l'exercice (solde d\u00e9biteur)": {
+ "account_type": "Equity"
+ }
+ },
+ "R\u00e9sultats nets en instance d'affectation": {
+ "R\u00e9sultats nets en instance d'affectation (solde cr\u00e9diteur)": {
+ "account_type": "Equity"
+ },
+ "R\u00e9sultats nets en instance d'affectation (solde d\u00e9biteur)": {
+ "account_type": "Equity"
+ }
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "account_type": "Equity"
+ }
+ }
+ },
+ "CAPITAUX PROPRES ASSIMILES": {
+ "Provisions r\u00e9glement\u00e9es": {
+ "Autres provisions r\u00e9glement\u00e9es": {
+ "account_type": "Equity"
+ },
+ "Provisions pour acquisition et construction de logements": {
+ "account_type": "Equity"
+ },
+ "Provisions pour amortissements d\u00e9rogatoires": {
+ "account_type": "Equity"
+ },
+ "Provisions pour investissements": {
+ "account_type": "Equity"
+ },
+ "Provisions pour plus-values en instance d'imposition": {
+ "account_type": "Equity"
+ },
+ "Provisions pour reconstitution des gisements": {
+ "account_type": "Equity"
+ }
+ },
+ "Subventions d'investissement": {
+ "Subventions d'investissement inscrites au CPC": {
+ "account_type": "Equity"
+ },
+ "Subventions d'investissement re\u00e7ues": {
+ "account_type": "Equity"
+ }
+ },
+ "account_type": "Equity"
+ },
+ "COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES": {
+ "Comptes de liaison des \u00e9tablissements et succursales": {
+ "Comptes de liaison des \u00e9tablissements": {},
+ "Comptes de liaison du si\u00e8ge": {}
+ }
+ },
+ "DETTES DE FINANCEMENT": {
+ "Autres dettes de financement": {
+ "Avances de l'Etat": {},
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "Billets de fonds": {},
+ "Dettes de financement diverses": {},
+ "Dettes rattach\u00e9es \u00e0\u00a0 des participations": {},
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7ues": {},
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "Fournisseurs d'immobilisation": {}
+ },
+ "Emprunts obligataires": {
+ "Emprunts obligataires": {}
+ }
+ },
+ "Provisions durables pour risques et charges": {
+ "Provisions pour charges": {
+ "Autres provisions pour charges": {},
+ "Provisions pour charges \u00e0\u00a0 r\u00e9partir sur plusieurs exercices": {},
+ "Provisions pour imp\u00f4ts": {},
+ "Provisions pour pensions de retraite et obligations similaires": {}
+ },
+ "Provisions pour risques": {
+ "Autres provisions pour risques": {},
+ "Provision pour pertes sur march\u00e9s \u00e0\u00a0 terme": {},
+ "Provisions pour amendes, double droits, p\u00e9nalit\u00e9s": {},
+ "Provisions pour garanties donn\u00e9es aux clients": {},
+ "Provisions pour litiges": {},
+ "Provisions pour pertes de change": {},
+ "Provisions pour propre assureur": {}
+ }
+ },
+ "\u00c9carts de conversion - Passif": {
+ "Augmentation des cr\u00e9ances immobilis\u00e9es": {
+ "Augmentation des cr\u00e9ances immobilis\u00e9es": {}
+ },
+ "Diminution des dettes de financement": {
+ "Diminution des dettes de financement": {}
+ }
+ }
+ },
+ "COMPTES DE TRESORERIE": {
+ "PROVISIONS POUR DEPRECIATION DES COMPTES DE TRESORERIE": {
+ "Autres charges financi\u00e8res des exercices ant\u00e9rieurs": {},
+ "Charges nettes sur cession de titres et valeurs de placement": {},
+ "Escomptes accord\u00e9s": {},
+ "Pertes sur cr\u00e9ances li\u00e9es \u00e0\u00a0 des participations": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie": {
+ "Provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie": {
+ "account_type": "Cash"
+ }
+ }
+ },
+ "TRESORERIE - ACTIF": {
+ "Banques, Tr\u00e9sorerie G\u00e9n\u00e9rale et ch\u00e8ques postaux d\u00e9biteurs": {
+ "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes d\u00e9biteurs)": {
+ "account_type": "Cash"
+ },
+ "Banques (solde d\u00e9biteur)": {
+ "account_type": "Cash"
+ },
+ "Ch\u00e8ques postaux": {
+ "account_type": "Cash"
+ },
+ "Tr\u00e9sorerie G\u00e9n\u00e9rale": {
+ "account_type": "Cash"
+ }
+ },
+ "Caisses, r\u00e9gies d'avances et accr\u00e9ditifs": {
+ "Caisses": {
+ "Caisse (succursale ou agence A)": {
+ "account_type": "Cash"
+ },
+ "Caisse (succursale ou agence B)": {
+ "account_type": "Cash"
+ },
+ "Caisse Centrale": {
+ "account_type": "Cash"
+ }
+ },
+ "R\u00e9gies d'avances et accr\u00e9ditifs": {
+ "account_type": "Cash"
+ }
+ },
+ "Ch\u00e8ques et valeurs \u00e0\u00a0 encaisser": {
+ "Autres valeurs \u00e0\u00a0 encaisser": {
+ "account_type": "Cash"
+ },
+ "Ch\u00e8ques \u00e0\u00a0 encaisser ou \u00e0\u00a0 l'encaissement": {
+ "Ch\u00e8ques en portefeuille": {
+ "account_type": "Cash"
+ },
+ "Ch\u00e8ques \u00e0\u00a0 l'encaissement": {
+ "account_type": "Cash"
+ }
+ },
+ "Effets \u00e0\u00a0 encaisser ou \u00e0\u00a0 l'encaissement": {
+ "Effets \u00e0\u00a0 l'encaissement": {
+ "account_type": "Cash"
+ },
+ "Effets \u00e9chus \u00e0\u00a0 encaisser": {
+ "account_type": "Cash"
+ }
+ },
+ "Virement de fonds": {
+ "account_type": "Cash"
+ }
+ }
+ },
+ "TRESORERIE - PASSIF": {
+ "Banques (solde cr\u00e9diteur)": {
+ "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes cr\u00e9diteurs)": {
+ "account_type": "Cash"
+ },
+ "Banques (solde cr\u00e9diteur)": {
+ "account_type": "Cash"
+ }
+ },
+ "Cr\u00e9dits d'escompte": {
+ "Cr\u00e9dits d'escompte": {
+ "account_type": "Cash"
+ }
+ },
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_type": "Cash"
+ }
+ },
+ "account_type": "Cash"
+ }
+ },
+ "COMPTES DU PASSIF CIRCULANT (HORS TRESORERIE)": {
+ "AUTRES PROVISIONS POUR RISQUES ET CHARGES": {
+ "Autres provisions pour risques et charges": {
+ "Autres provisions pour risques et charges": {},
+ "Provisions pour amendes, doubles droits et p\u00e9nalit\u00e9s": {},
+ "Provisions pour garanties donn\u00e9es aux clients": {},
+ "Provisions pour imp\u00f4ts": {},
+ "Provisions pour litiges": {},
+ "Provisions pour pertes de change": {}
+ }
+ },
+ "DETTES DU PASSIF CIRCULANT": {
+ "Autres cr\u00e9anciers": {
+ "Dettes rattach\u00e9es aux autres cr\u00e9anciers": {
+ "account_type": "Payable"
+ },
+ "Dettes sur acquisitions d'immobilisations": {
+ "account_type": "Payable"
+ },
+ "Dettes sur acquisitions de titres et valeurs de placement": {
+ "account_type": "Payable"
+ },
+ "Divers cr\u00e9anciers": {
+ "account_type": "Payable"
+ },
+ "Obligations \u00e9chues \u00e0\u00a0 rembourser": {
+ "account_type": "Payable"
+ },
+ "Obligations, coupons \u00e0\u00a0 payer": {
+ "account_type": "Payable"
+ }
+ },
+ "Clients cr\u00e9diteurs, avances et acomptes": {
+ "Autres clients cr\u00e9diteurs": {
+ "account_type": "Payable"
+ },
+ "Clients - avances et acomptes re\u00e7us sur commandes en cours": {
+ "account_type": "Payable"
+ },
+ "Clients - dettes pour emballages et mat\u00e9riel consign\u00e9s": {
+ "account_type": "Payable"
+ },
+ "Rabais, remises et ristournes \u00e0\u00a0 accorder - avoirs \u00e0\u00a0 \u00e9tablir": {
+ "account_type": "Payable"
+ }
+ },
+ "Comptes d'associ\u00e9s - cr\u00e9diteurs": {
+ "Associ\u00e9s - capital \u00e0\u00a0 rembourser": {
+ "account_type": "Payable"
+ },
+ "Associ\u00e9s - dividendes \u00e0\u00a0 payer": {
+ "account_type": "Payable"
+ },
+ "Associ\u00e9s - op\u00e9rations faites en commun": {
+ "account_type": "Payable"
+ },
+ "Associ\u00e9s - versements re\u00e7us sur augmentation de capital": {
+ "account_type": "Payable"
+ },
+ "Autres comptes d'associ\u00e9s - cr\u00e9diteurs": {
+ "account_type": "Payable"
+ },
+ "Comptes courants des associ\u00e9s cr\u00e9diteurs": {
+ "account_type": "Payable"
+ }
+ },
+ "Comptes de r\u00e9gularisation - passif": {
+ "Comptes de r\u00e9partition p\u00e9riodique des produits": {},
+ "Comptes transitoires ou d'attente - cr\u00e9diteurs": {},
+ "Int\u00e9r\u00eats courus et non \u00e9chus \u00e0 payer": {},
+ "Produits constat\u00e9s d'avance": {}
+ },
+ "Etat - cr\u00e9diteur": {
+ "Etat - autres comptes cr\u00e9diteurs": {
+ "account_type": "Tax"
+ },
+ "Etat Imp\u00f4ts, taxes et assimil\u00e9s": {
+ "Etat, IR": {
+ "account_type": "Tax"
+ },
+ "Etat, Taxe professionnelle (ex patente)": {
+ "account_type": "Tax"
+ },
+ "Etat, taxe urbaine et taxe d'\u00e9dilit\u00e9": {
+ "account_type": "Tax"
+ }
+ },
+ "Etat, TVA due (suivant d\u00e9clarations)": {
+ "account_type": "Tax"
+ },
+ "Etat, TVA factur\u00e9e": {
+ "Etat, TVA factur\u00e9e 10%": {
+ "account_type": "Tax"
+ },
+ "Etat, TVA factur\u00e9e 14%": {
+ "account_type": "Tax"
+ },
+ "Etat, TVA factur\u00e9e 20%": {
+ "account_type": "Tax"
+ },
+ "Etat, TVA factur\u00e9e 7%": {
+ "account_type": "Tax"
+ }
+ },
+ "Etat, imp\u00f4ts et taxes \u00e0\u00a0 payer": {
+ "account_type": "Tax"
+ },
+ "Etat, imp\u00f4ts sur les r\u00e9sultats": {
+ "account_type": "Tax"
+ }
+ },
+ "Fournisseurs et comptes rattach\u00e9s": {
+ "Autres fournisseurs et comptes rattach\u00e9s": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs - effets \u00e0\u00a0 payer": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs - factures non parvenues": {
+ "account_type": "Payable"
+ },
+ "Fournisseurs - retenues de garantie": {
+ "account_type": "Payable"
+ }
+ },
+ "Organismes sociaux": {
+ "Autres organismes sociaux": {
+ "account_type": "Payable"
+ },
+ "Caisse Nationale de la S\u00e9curit\u00e9 Sociale": {
+ "ALLOCATION FAMILIALES": {
+ "account_type": "Payable"
+ }
+ },
+ "Caisses de retraite": {
+ "account_type": "Payable"
+ },
+ "Charges sociales \u00e0\u00a0 payer": {
+ "account_type": "Payable"
+ },
+ "Mutuelles": {
+ "account_type": "Payable"
+ }
+ },
+ "Personnel - cr\u00e9diteur": {
+ "Charges du personnel \u00e0\u00a0 payer": {
+ "account_type": "Payable"
+ },
+ "D\u00e9p\u00f4ts du personnel cr\u00e9diteurs": {
+ "account_type": "Payable"
+ },
+ "Oppositions sur salaires": {
+ "account_type": "Payable"
+ },
+ "Personnel - autres cr\u00e9diteurs": {
+ "account_type": "Payable"
+ },
+ "R\u00e9mun\u00e9rations dues au personnel": {
+ "account_type": "Payable"
+ }
+ }
+ },
+ "Ecarts de conversion - passif (El\u00e9ments circulants)": {
+ "Ecarts de conversion - passif (El\u00e9ments circulants)": {
+ "Augmentation des cr\u00e9ances circulantes": {},
+ "Diminution des dettes circulantes": {}
+ }
+ }
+ }
+ },
+ "COMPTES DE GESTION": {
+ "COMPTES DE CHARGES": {
+ "CHARGES D'EXPLOITATION": {
+ "Achats consomm\u00e9s de mati\u00e8res et fournitures": {
+ "Achats d'emballages": {
+ "Achats d'emballages perdus": {},
+ "Achats d'emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "Achats d'emballages \u00e0\u00a0 usage mixte": {}
+ },
+ "Achats de mati\u00e8res et de fournitures des exercices ant\u00e9rieurs": {},
+ "Achats de mati\u00e8res et fournitures consommables": {
+ "Achats de combustibles": {},
+ "Achats de fournitures d'atelier et d'usine": {},
+ "Achats de fournitures de bureau": {},
+ "Achats de fournitures de magasin": {},
+ "Achats de mati\u00e8res et fournitures A": {},
+ "Achats de mati\u00e8res et fournitures B": {},
+ "Achats de produits d'entretien": {}
+ },
+ "Achats de mati\u00e8res premi\u00e8res": {
+ "Achats de mati\u00e8res premi\u00e8res A": {},
+ "Achats de mati\u00e8res premi\u00e8res B": {}
+ },
+ "Achats de travaux, \u00e9tudes et prestations de service": {
+ "Achats des prestations de service": {},
+ "Achats des travaux": {},
+ "Achats des \u00e9tudes": {}
+ },
+ "Achats non stock\u00e9s de mati\u00e8res et fournitures": {
+ "Achats de fournitures d'entretien": {},
+ "Achats de fournitures de bureau": {},
+ "Achats de fournitures non stockables (eau, \u00e9lectricit\u00e9,,)": {},
+ "Achats de petit outillage et petit \u00e9quipement": {}
+ },
+ "Rabais, remises et ristournes obtenus sur achats consomm\u00e9s de mati\u00e8res et fournitures": {
+ "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures consommables": {},
+ "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures des exercices ant\u00e9rieurs": {},
+ "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res premi\u00e8res": {},
+ "Rabais, remises et ristournes obtenus sur achats de travaux, \u00e9tudes et prestations de service": {},
+ "Rabais, remises et ristournes obtenus sur achats des emballages": {},
+ "Rabais, remises et ristournes obtenus sur achats non stock\u00e9s": {}
+ },
+ "Variation des stocks de mati\u00e8res et fournitures": {
+ "Variation des stocks de mati\u00e8res et fournitures consommables": {},
+ "Variation des stocks de mati\u00e8res premi\u00e8res": {},
+ "Variation des stocks des emballages": {}
+ }
+ },
+ "Achats revendus de marchandises": {
+ "Achats de marchandises \"groupe A\"": {},
+ "Achats de marchandises \"groupe B\"": {},
+ "Achats revendus de marchandises des exercices ant\u00e9rieurs": {},
+ "Rabais, remises et ristournes obtenus sur achats de marchandises": {},
+ "Variation de stocks de marchandises": {}
+ },
+ "Autres charges d'exploitation": {
+ "Autres charges d'exploitation des exercices ant\u00e9rieurs": {},
+ "Jetons de pr\u00e9sence": {},
+ "Pertes sur cr\u00e9ances irr\u00e9couvrables": {},
+ "Pertes sur op\u00e9rations faites en commun": {},
+ "Transfert de profits sur op\u00e9rations faites en commun": {}
+ },
+ "Autres charges externes 1": {
+ "Entretien et r\u00e9parations": {
+ "Entretien et r\u00e9parations des biens immobiliers": {},
+ "Entretien et r\u00e9parations des biens mobiliers": {},
+ "Maintenance": {}
+ },
+ "Locations et charges locatives": {
+ "Locations de constructions": {},
+ "Locations de mat\u00e9riel de transport": {},
+ "Locations de mat\u00e9riel et d'outillage": {},
+ "Locations de mat\u00e9riel informatique": {},
+ "Locations de mobilier et de mat\u00e9riel de bureau": {},
+ "Locations de terrains": {},
+ "Locations et charges locatives diverses": {},
+ "Malis sur emballages rendus": {}
+ },
+ "Primes d'assurances": {
+ "Assurances - Mat\u00e9riel de transport": {},
+ "Assurances - risques d'exploitation": {},
+ "Assurances multirisque (vol, incendie,R,C,)": {},
+ "Autres assurances": {}
+ },
+ "Redevances de cr\u00e9dit-bail": {
+ "Redevances de cr\u00e9dit-bail - mobilier et mat\u00e9riel": {}
+ },
+ "Redevances pour brevets, marques, droits et valeurs similaires": {
+ "Autres redevances": {},
+ "Redevances pour brevets": {}
+ },
+ "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires": {
+ "Commissions et courtages": {},
+ "Frais d'actes et de contentieux": {},
+ "Honoraires": {}
+ },
+ "R\u00e9mun\u00e9rations du personnel ext\u00e9rieur \u00e0\u00a0 l'entreprise": {
+ "R\u00e9mun\u00e9rations du personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0\u00a0 l'entreprise": {},
+ "R\u00e9mun\u00e9rations du personnel int\u00e9rimaire": {},
+ "R\u00e9mun\u00e9rations du personnel occasionnel": {}
+ }
+ },
+ "Autres charges externes 2": {
+ "Autres charges externes des exercices ant\u00e9rieurs": {},
+ "Cotisations et dons": {
+ "Cotisations": {},
+ "Dons": {}
+ },
+ "D\u00e9placements, missions et r\u00e9ceptions": {
+ "Frais de d\u00e9m\u00e9nagement": {},
+ "Missions": {},
+ "R\u00e9ceptions": {},
+ "Voyages et d\u00e9placements": {}
+ },
+ "Frais postaux et frais de t\u00e9l\u00e9communication": {
+ "Frais de t\u00e9lex et de t\u00e9l\u00e9grammes": {},
+ "Frais de t\u00e9l\u00e9phone": {},
+ "Frais postaux": {}
+ },
+ "Publicit\u00e9, publications et relations publiques": {
+ "Annonces et insertions": {},
+ "Autres charges de publicit\u00e9 et relations publiques": {},
+ "Cadeaux \u00e0\u00a0 la client\u00e8le": {},
+ "Foires et expositions": {},
+ "Primes de publicit\u00e9": {},
+ "Publications": {},
+ "\u00c9chantillons, catalogues et imprim\u00e9s publicitaires": {}
+ },
+ "Rabais, remises et ristournes obtenus sur autres charges externes": {},
+ "Services bancaires": {
+ "Frais d'achat et de vente des titres": {},
+ "Frais et commissions sur services bancaires": {},
+ "Frais sur effets de commerce": {}
+ },
+ "Transports": {
+ "Autres transports": {},
+ "Transports du personnel": {},
+ "Transports sur achats": {},
+ "Transports sur ventes": {}
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "Documentation g\u00e9n\u00e9rale": {},
+ "Documentation technique": {},
+ "Recherches": {},
+ "\u00c9tudes g\u00e9n\u00e9rales": {}
+ }
+ },
+ "Charges de personnel": {
+ "Charges du personnel des exercices ant\u00e9rieurs": {
+ "account_type": "Chargeable"
+ },
+ "Charges sociales": {
+ "Assurances accidents de travail": {
+ "account_type": "Chargeable"
+ },
+ "Cotisations aux caisses de retraite": {
+ "account_type": "Chargeable"
+ },
+ "Cotisations aux mutuelles": {
+ "account_type": "Chargeable"
+ },
+ "Cotisations de s\u00e9curit\u00e9 sociale": {
+ "account_type": "Chargeable"
+ },
+ "Prestations familiales": {
+ "account_type": "Chargeable"
+ }
+ },
+ "Charges sociales diverses": {
+ "Allocations aux oeuvres sociales": {
+ "account_type": "Chargeable"
+ },
+ "Assurances groupe": {
+ "account_type": "Chargeable"
+ },
+ "Autres charges sociales diverses": {
+ "account_type": "Chargeable"
+ },
+ "Habillement et v\u00eatements de travail": {
+ "account_type": "Chargeable"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis et de licenciement": {
+ "account_type": "Chargeable"
+ },
+ "M\u00e9decine de travail, pharmacie": {
+ "account_type": "Chargeable"
+ },
+ "Prestations de retraites": {
+ "account_type": "Chargeable"
+ }
+ },
+ "R\u00e9mun\u00e9ration de l'exploitant": {
+ "Appointements et salaires": {
+ "account_type": "Chargeable"
+ },
+ "Charges sociales sur appointements et salaires de l'exploitant": {
+ "account_type": "Chargeable"
+ }
+ },
+ "R\u00e9mun\u00e9rations du personnel": {
+ "Appointements et salaires": {
+ "account_type": "Chargeable"
+ },
+ "Commissions au personnel": {
+ "account_type": "Chargeable"
+ },
+ "Indemnit\u00e9s de d\u00e9placement": {
+ "account_type": "Chargeable"
+ },
+ "Indemnit\u00e9s et avantages divers": {},
+ "Primes de repr\u00e9sentation": {
+ "account_type": "Chargeable"
+ },
+ "Primes et gratifications": {},
+ "R\u00e9mun\u00e9rations des administrateurs, g\u00e9rants et associ\u00e9s": {
+ "account_type": "Chargeable"
+ }
+ }
+ },
+ "Dotations d'exploitation": {
+ "Dotations d'exploitation aux amortissements de l'immobilisation en non valeur": {
+ "D.E.A. des charges \u00e0\u00a0 r\u00e9partir": {},
+ "D.E.A. des frais pr\u00e9liminaires": {}
+ },
+ "Dotations d'exploitation aux amortissements des immobilisations corporelles": {
+ "D.E.A. des autres immobilisations corporelles": {},
+ "D.E.A. des constructions": {},
+ "D.E.A. des installations techniques, mat\u00e9riel et outillage": {},
+ "D.E.A. des mobiliers, mat\u00e9riels de bureau et am\u00e9nagements divers": {},
+ "D.E.A. des terrains": {},
+ "D.E.A. du mat\u00e9riel de transport": {}
+ },
+ "Dotations d'exploitation aux amortissements des immobilisations incorporelles": {
+ "D.E.A. de l'immobilisation en recherche et d\u00e9veloppement": {},
+ "D.E.A. des autres immobilisations incorporelles": {},
+ "D.E.A. des brevets, marques, droits et valeurs similaires": {},
+ "D.E.A. du fonds commercial": {}
+ },
+ "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciation des immobilisations": {
+ "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations corporelles": {},
+ "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations incorporelles": {}
+ },
+ "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciations de l'actif circulant": {
+ "D.E.P. pour d\u00e9pr\u00e9ciation des cr\u00e9ances de l'actif circulant": {},
+ "D.E.P. pour d\u00e9pr\u00e9ciation des stocks": {}
+ },
+ "Dotations d'exploitation aux provisions pour risques et charges": {
+ "D.E.P. pour risques et charges durables": {},
+ "D.E.P. pour risques et charges momentan\u00e9s": {}
+ },
+ "Dotations d'exploitation des exercices ant\u00e9rieurs": {
+ "D.E. aux amortissements des exercices ant\u00e9rieurs": {},
+ "D.E. aux provisions des exercices ant\u00e9rieurs": {}
+ }
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes des exercices ant\u00e9rieurs": {},
+ "Imp\u00f4ts et taxes directs": {},
+ "Imp\u00f4ts, taxes et droits assimil\u00e9s": {
+ "Autres imp\u00f4ts, taxes et droits assimil\u00e9s": {},
+ "Droits d'enregistrement et de timbre": {},
+ "La vignette": {},
+ "Taxes sur les v\u00e9hicules": {}
+ }
+ }
+ },
+ "CHARGES FINANCIERES": {
+ "Autres charges financi\u00e8res": {},
+ "Charges d'int\u00e9r\u00eats": {
+ "Charges d'int\u00e9r\u00eats des exercices ant\u00e9rieurs": {},
+ "Int\u00e9r\u00eats des emprunts et dettes": {
+ "Autres int\u00e9r\u00eats des emprunts et dettes": {},
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement": {},
+ "Int\u00e9r\u00eats des comptes courants et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0\u00a0 des participations": {},
+ "Int\u00e9r\u00eats des emprunts": {}
+ }
+ },
+ "Dotations financi\u00e8res": {
+ "Dotation aux provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement": {},
+ "Dotations aux amortissements des primes de remboursement des obligations": {},
+ "Dotations aux provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie": {},
+ "Dotations aux provisions pour d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {},
+ "Dotations aux provisions pour risques et charges financi\u00e8res": {},
+ "Dotations financi\u00e8res des exercices ant\u00e9rieurs": {}
+ },
+ "Pertes de change": {
+ "Pertes de change des exercices ant\u00e9rieurs": {},
+ "Pertes de change propres \u00e0\u00a0 l'exercice": {}
+ }
+ },
+ "CHARGES NON COURANTES": {
+ "Autres charges non courantes": {
+ "Autres charges non courantes des exercices ant\u00e9rieurs": {},
+ "Cr\u00e9ances devenues irr\u00e9couvrables": {},
+ "Dons, lib\u00e9ralit\u00e9s et lots": {
+ "Dons": {},
+ "Lib\u00e9ralit\u00e9s": {},
+ "Lots": {}
+ },
+ "P\u00e9nalit\u00e9s et amendes fiscales ou p\u00e9nales": {
+ "P\u00e9nalit\u00e9s et amendes fiscales": {},
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {}
+ },
+ "P\u00e9nalit\u00e9s sur march\u00e9s et d\u00e9dits": {
+ "D\u00e9dits": {},
+ "P\u00e9nalit\u00e9s sur march\u00e9s": {}
+ },
+ "Rappels d'imp\u00f4ts (autres que l'imp\u00f4t sur les r\u00e9sultats)": {}
+ },
+ "Dotations non courantes": {
+ "Dotations aux amortissements exceptionnels des immobilisations": {
+ "D.A.E. de l'immobilisation en non-valeurs": {},
+ "D.A.E. des immobilisations corporelles": {},
+ "D.A.E. des immobilisations incorporelles": {}
+ },
+ "Dotations non courantes aux provisions pour d\u00e9pr\u00e9ciation": {
+ "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif circulant": {},
+ "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9": {}
+ },
+ "Dotations non courantes aux provisions pour risques et charges": {
+ "D.N.C. aux provisions pour risques et charges durables": {},
+ "D.N.C. aux provisions pour risques et charges momentan\u00e9s": {}
+ },
+ "Dotations non courantes aux provisions r\u00e9glement\u00e9es": {
+ "D.N.C. pour acquisition et construction de logements": {},
+ "D.N.C. pour amortissements d\u00e9rogatoires": {},
+ "D.N.C. pour investissements": {},
+ "D.N.C. pour plus-values en instance d'imposition": {},
+ "D.N.C. pour reconstitution de gisements": {}
+ },
+ "Dotations non courantes des exercices ant\u00e9rieurs": {}
+ },
+ "Subventions accord\u00e9es": {
+ "Subventions accord\u00e9es de l'exercice": {},
+ "Subventions accord\u00e9es des exercices ant\u00e9rieurs": {}
+ },
+ "Valeurs nettes d'amortissements des immobilisations c\u00e9d\u00e9es ( V.N.A )": {
+ "VNA des immobilisations corporelles c\u00e9d\u00e9es": {},
+ "VNA des immobilisations c\u00e9d\u00e9es des exercices ant\u00e9rieurs": {},
+ "VNA des immobilisations incorporelles c\u00e9d\u00e9es": {},
+ "VNA provisions des immobilisations financi\u00e8res c\u00e9d\u00e9es (droits de propri\u00e9t\u00e9)": {}
+ }
+ },
+ "IMPOTS SUR LES RESULTATS": {
+ "Imp\u00f4ts sur les r\u00e9sultats": {
+ "Imposition minimale annuelle des soci\u00e9t\u00e9s": {},
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices": {},
+ "Rappels et d\u00e9gr\u00e8vements d'imp\u00f4ts sur les r\u00e9sultats": {}
+ }
+ }
+ },
+ "COMPTES DE PRODUITS": {
+ "PRODUITS D'EXPLOITATION": {
+ "Autres produits d'exploitation": {
+ "Autres produits d'exploitation des exercices ant\u00e9rieurs": {},
+ "Jetons de pr\u00e9sence re\u00e7us": {},
+ "Profits sur op\u00e9rations faites en commun": {},
+ "Revenus des immeubles non affect\u00e9s \u00e0\u00a0 l'exploitation": {},
+ "Transfert de pertes sur op\u00e9rations faites en commun": {}
+ },
+ "Immobilisations produites par l'entreprise pour elle m\u00eame": {
+ "Immobilisation en non valeurs produite": {},
+ "Immobilisations corporelles produites": {},
+ "Immobilisations incorporelles produites": {},
+ "Immobilisations produites des exercices ant\u00e9rieurs": {}
+ },
+ "Reprise d'exploitation, transferts de charges": {
+ "Reprises sur amortissements de l'immobilisation en non valeurs": {},
+ "Reprises sur amortissements des immobilisations corporelles": {},
+ "Reprises sur amortissements des immobilisations incorporelles": {},
+ "Reprises sur amortissements et provisions des exercices ant\u00e9rieurs": {
+ "Reprises sur amortissements des exercices ant\u00e9rieurs": {},
+ "Reprises sur provisions des exercices ant\u00e9rieurs": {}
+ },
+ "Reprises sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant": {},
+ "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations": {},
+ "Reprises sur provisions pour risques et charges": {},
+ "Transferts des charges d'exploitation": {
+ "T,C,E - Achats consomm\u00e9s de mati\u00e8res et fournitures": {},
+ "T,C,E - Achats de marchandises": {},
+ "T,C,E - Autres charges d'exploitation": {},
+ "T,C,E - Charges de personnel": {},
+ "T,C,E - Imp\u00f4ts et taxes": {},
+ "T,C,E-Autres charges externes": {}
+ }
+ },
+ "Subventions d'exploitation": {
+ "Subventions d'exploitation re\u00e7ues des exercices ant\u00e9rieurs": {},
+ "Subventions d'exploitations re\u00e7ues de l'exercice": {}
+ },
+ "Variation des stocks de produits": {
+ "Variation des stocks de biens produits": {
+ "Variation des stocks de produits finis": {},
+ "Variation des stocks de produits interm\u00e9diaires": {},
+ "Variation des stocks de produits r\u00e9siduels": {}
+ },
+ "Variation des stocks de produits en cours": {
+ "Variation des stocks de biens produits en cours": {},
+ "Variation des stocks de produits interm\u00e9diaires en cours": {},
+ "Variation des stocks de produits r\u00e9siduels en cours": {}
+ },
+ "Variation des stocks de services en cours": {
+ "Variation des stocks d'\u00e9tudes en cours": {},
+ "Variation des stocks de prestations en cours": {},
+ "Variation des stocks de travaux en cours": {}
+ }
+ },
+ "Ventes de biens et services produits": {
+ "Rabais, remises et ristournes accord\u00e9s par l'entreprise": {
+ "R,R,R accord\u00e9es sur ventes au Maroc des biens produits": {},
+ "R,R,R accord\u00e9es sur ventes au Maroc des services produits": {},
+ "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des biens produits": {},
+ "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des services produits": {},
+ "Rabais, remises et ristournes accord\u00e9s sur ventes de B et S produits des exercices ant\u00e9rieurs": {}
+ },
+ "Redevances pour brevets, marques, droits et valeurs similaires": {},
+ "Ventes de biens et services produits des exercices ant\u00e9rieurs": {},
+ "Ventes de biens produits au Maroc": {
+ "Ventes de produits finis": {},
+ "Ventes de produits interm\u00e9diaires": {},
+ "Ventes de produits r\u00e9siduels": {}
+ },
+ "Ventes de biens produits \u00e0\u00a0 l'\u00e9tranger": {
+ "Ventes de produits finis": {},
+ "Ventes de produits interm\u00e9diaires": {}
+ },
+ "Ventes de produits accessoires": {
+ "Autres ventes et produits accessoires": {},
+ "Bonis sur reprises d'emballages consign\u00e9s": {},
+ "Commissions et courtages re\u00e7us": {},
+ "Locations divers es re\u00e7ues": {},
+ "Ports et frais accessoires factur\u00e9s": {},
+ "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel": {}
+ },
+ "Ventes de services produits au Maroc": {
+ "Etudes": {},
+ "Prestations de services": {},
+ "Travaux": {}
+ },
+ "Ventes de services produits \u00e0\u00a0 l'\u00e9tranger": {
+ "Etudes": {},
+ "Prestations de services": {},
+ "Travaux": {}
+ }
+ },
+ "Ventes de marchandises": {
+ "Rabais, remises et ristournes accord\u00e9s par l'entreprise": {},
+ "Ventes de marchandises au Maroc": {},
+ "Ventes de marchandises des exercices ant\u00e9rieurs": {},
+ "Ventes de marchandises \u00e0\u00a0 l'\u00e9tranger": {}
+ }
+ },
+ "PRODUITS FINANCIERS": {
+ "Gains de change": {
+ "Gains de change des exercices ant\u00e9rieurs": {},
+ "Gains de change propres \u00e0\u00a0 l'exercice": {}
+ },
+ "Int\u00e9r\u00eats et autres produits financiers": {
+ "Escomptes obtenus": {},
+ "Int\u00e9r\u00eats et autres produits financiers des exercices ant\u00e9rieurs": {},
+ "Int\u00e9r\u00eats et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats des pr\u00eats": {},
+ "Revenus des autres cr\u00e9ances financi\u00e8res": {}
+ },
+ "Produits nets sur cessions de titres et valeurs de placement": {},
+ "Revenus des cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations": {},
+ "Revenus des titres et valeurs de placement": {}
+ },
+ "Produits des titres de participation et des autres titres immobilis\u00e9s": {
+ "Produits des titres de participation et des autres titres immobilis\u00e9s des exercices ant\u00e9rieurs": {},
+ "Revenus des titres de participation": {},
+ "Revenus des titres immobilis\u00e9s": {}
+ },
+ "Reprises financi\u00e8res, transferts de charges": {
+ "Reprise sur provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement": {},
+ "Reprises sur amortissements des primes de remboursement des obligations": {},
+ "Reprises sur dotations financi\u00e8res des exercices ant\u00e9rieurs": {},
+ "Reprises sur provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie": {},
+ "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res": {},
+ "Reprises sur provisions pour risques et charges financi\u00e8res": {},
+ "Transfert de charges financi\u00e8res": {
+ "Transfert - Autres charges financi\u00e8res": {},
+ "Transfert - Charges d'int\u00e9r\u00eats": {},
+ "Transfert - Pertes de change": {}
+ }
+ }
+ },
+ "PRODUITS NON COURANTS": {
+ "Autres produits non courants": {
+ "Autres produits non courants des exercices ant\u00e9rieurs": {},
+ "Dons, lib\u00e9ralit\u00e9s et lots re\u00e7us": {
+ "Dons": {},
+ "Lib\u00e9ralit\u00e9s": {},
+ "Lots": {}
+ },
+ "D\u00e9gr\u00e8vement d'imp\u00f4ts (autres que l'imp\u00f4t sur les r\u00e9sultats)": {},
+ "P\u00e9nalit\u00e9s et d\u00e9dits re\u00e7us": {
+ "D\u00e9dits re\u00e7us": {},
+ "P\u00e9nalit\u00e9s re\u00e7ues sur march\u00e9s": {}
+ },
+ "Rentr\u00e9es sur cr\u00e9ances sold\u00e9es": {}
+ },
+ "Produits des cessions d'immobilisations": {
+ "Produits des cessions des immobilisations corporelles": {},
+ "Produits des cessions des immobilisations des exercices ant\u00e9rieurs": {},
+ "Produits des cessions des immobilisations financi\u00e8res (droits de propri\u00e9t\u00e9)": {},
+ "Produits des cessions des immobilisations incorporelles": {}
+ },
+ "Reprise sur subventions d'investissements": {
+ "Reprises sur subventions d'investissement de l'exercice": {},
+ "Reprises sur subventions d'investissement des exercices ant\u00e9rieurs": {}
+ },
+ "Reprises non courantes": {
+ "Reprises non courantes des exercices ant\u00e9rieurs.": {},
+ "Reprises non courantes sur amortissements exceptionnels des immobilisations": {
+ "R,A,E des immobilisations corporelles": {},
+ "R,A,E des immobilisations en non valeur": {},
+ "R,A,E des immobilisations incorporelles": {}
+ },
+ "Reprises non courantes sur provisions pour d\u00e9pr\u00e9ciation": {
+ "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant": {},
+ "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9": {}
+ },
+ "Reprises non courantes sur provisions pour risques et charges": {
+ "Reprises sur provisions pour risques et charges durables": {},
+ "Reprises sur provisions pour risques et charges momentan\u00e9s": {}
+ },
+ "Reprises non courantes sur provisions r\u00e9glement\u00e9es": {
+ "Reprises sur amortissements d\u00e9rogatoires": {},
+ "Reprises sur plus-values en instance d'imposition": {},
+ "Reprises sur provisions pour acquisition et construction de logements": {},
+ "Reprises sur provisions pour investissements": {},
+ "Reprises sur provisions pour reconstitution de gisements": {}
+ },
+ "Transferts de charges non courantes": {}
+ },
+ "Subventions d'\u00e9quilibre": {
+ "Subventions d'\u00e9quilibre re\u00e7ues de l'exercice": {},
+ "Subventions d'\u00e9quilibre re\u00e7ues des exercices ant\u00e9rieurs": {}
+ }
+ }
+ }
+ },
+ "COMPTES DE RESULTATS": {
+ "RESULTAT APRES IMPOTS": {},
+ "RESULTAT AVANT IMPOTS": {},
+ "RESULTAT COURANT": {},
+ "RESULTAT D'EXPLOITATION": {
+ "Exc\u00e9dent brut d'exploitation": {
+ "Exc\u00e9dent brut d'exploitation (cr\u00e9diteur)": {},
+ "Insuffisance brute d'exploitation (d\u00e9biteur)": {}
+ },
+ "Marge brute": {},
+ "R\u00e9sultat d'exploitation": {},
+ "Valeur ajout\u00e9e": {}
+ },
+ "RESULTAT FINANCIER": {},
+ "RESULTAT NON COURANT": {}
+ },
+ "name": "Plan_Comptable_Maroc",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/mx_vauxoo_mx_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/mx_vauxoo_mx_chart_template.json
new file mode 100644
index 0000000..072ef61
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/mx_vauxoo_mx_chart_template.json
@@ -0,0 +1,564 @@
+{
+ "country_code": "mx",
+ "name": "Plan de Cuentas para Mexico",
+ "tree": {
+ "ACTIVO": {
+ "ACTIVO CIRCULANTE": {
+ "DOCUMENTOS Y CUENTAS POR COBRAR": {
+ "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS": {},
+ "CUENTAS POR COBRAR ACCIONISTAS": {
+ "CUENTAS POR COBRAR SOCIOS": {
+ "account_type": "Receivable"
+ }
+ },
+ "CUENTAS POR COBRAR EMPLEADOS": {
+ "ANTICIPO DE NOMINA": {},
+ "CUENTAS POR COBRAR EMPLEADOS": {
+ "account_type": "Receivable"
+ },
+ "CUENTAS POR COBRAR SOCIOS": {
+ "account_type": "Receivable"
+ },
+ "PRESTAMOS PERSONALES": {},
+ "SEGURO DE VEHICULOS": {},
+ "UTILIDADES": {},
+ "VACACIONES": {},
+ "VIATICOS VENDEDORES": {}
+ },
+ "CUENTAS POR COBRAR EXTERIOR": {},
+ "CUENTAS POR COBRAR NACIONALES": {
+ "COBRO ANTICIPO CLIENTES": {},
+ "CUENTAS POR COBRAR CLIENTES": {
+ "account_type": "Receivable"
+ },
+ "CUENTAS POR COBRAR DETALLISTA": {
+ "account_type": "Receivable"
+ },
+ "CUENTAS POR COBRAR MAYORISTA": {
+ "account_type": "Receivable"
+ }
+ },
+ "EFECTOS POR COBRAR": {
+ "EFECTOS POR COBRAR NACIONALES": {
+ "account_type": "Receivable"
+ }
+ },
+ "INTERESES POR COBRAR": {},
+ "OTRAS CUENTAS POR COBRAR": {
+ "ADELANTO A PROVEEDORES": {},
+ "CHEQUES DEVUELTOS": {},
+ "DEPOSITOS VARIOS": {},
+ "DEUDORES DIVERSOS": {
+ "account_type": "Receivable"
+ },
+ "ENTES GUBERNAMENTALES": {},
+ "RECLAMO AL BANCO": {},
+ "RECLAMO AL SEGURO": {},
+ "TRANSFERENCIAS BANCARIAS": {}
+ },
+ "PROVINCION INCOBRABLES NACIONAL": {
+ "PROVINCION INCOBRABLES EXTERIOR": {},
+ "PROVISION INCOBRALES NACIONALES": {}
+ }
+ },
+ "EFECTIVO Y VALORES NEGOCIABLES": {
+ "BANCOS E INSTITUCIONES FINANCIERAS EXTERIOR": {
+ "BANCO EXTERIOR X": {}
+ },
+ "BANCOS E INTITUCIONES FINANCIERAS": {
+ "BANCO X MXN": {},
+ "BANCO X USD": {}
+ },
+ "CAJAS": {
+ "CAJA CHICA": {},
+ "CAJA PRINCIPAL": {},
+ "FONDO A DEPOSITAR": {}
+ },
+ "INVERSIONES A CORTO PLAZO": {
+ "INVERSIONES EN BONOS M.E.": {},
+ "INVERSIONES EN BONOS M.N.": {},
+ "INVERSIONES TEMPORALES": {},
+ "PAPELES COMERCIALES": {}
+ }
+ },
+ "GASTOS OPERACIONALES": {
+ "GASTOS PREPAGADOS OPERATIVOS": {
+ "ALQUILERES": {},
+ "PUBLICIDAD": {},
+ "SEGURO PREPAGADOS": {}
+ }
+ },
+ "IMPUESTOS PAGADOS POR ANTICIPADOS": {
+ "IMPUESTOS": {
+ "IETU PAGADO": {},
+ "IMPUESTO MUNICIPAL PAGADO EN EXCESO": {},
+ "ISR DECLARACION ESTIMADAS": {},
+ "ISR RETENIDO": {},
+ "ISR PAGADO": {},
+ "IVA . CREDITO FISCAL IMPORTACION": {},
+ "IVA ACREDITABLE o PAGADO A PROVEEDORES": {},
+ "IVA EFECTIVAMENTE PAGADO": {},
+ "PATENTE MUNICIPAL ESTIMADA": {}
+ }
+ },
+ "INVENTARIOS": {
+ "INVENTARIO EN TRANSITO": {
+ "MERCANCIA EN TRANSITO": {},
+ "MERCANCIA EN TRANSITOS": {}
+ },
+ "INVENTARIOS DE MERCANCIA": {
+ "INVENTARIO FINAL": {},
+ "INVENTARIO MERCANCIA ACTUALIZACION DEL VALOR": {},
+ "INVENTARIOS DE MERCANCIA EXTERIOR": {},
+ "INVENTARIOS DE MERCANCIA NACIONAL": {}
+ }
+ }
+ },
+ "ACTIVO LARGO PLAZO": {
+ "ACTIVO FIJO NETO": {
+ "ACTIVO FIJO": {
+ "INMUEBLES COSTO ORIGINAL": {},
+ "LICENCIA Y SOFTWARE COSTO ORIGINAL": {},
+ "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL": {},
+ "MUEBLES Y ENSERES COSTO ORIGINAL": {},
+ "TERRENO COSTO ORIGINAL": {},
+ "VEHICULOS COSTO ORIGINAL": {}
+ },
+ "DEPRECIACION Y AMORTIZACION ACUMULADAS": {
+ "INMUEBLES COSTO ORIGINAL": {},
+ "LICENCIA Y SOFTWARE COSTO ORIGINAL": {},
+ "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL": {},
+ "MEJORAS A PROPIEDAD COSTO ORIGINAL": {},
+ "MUEBLES Y ENSERES COSTO ORIGINAL": {},
+ "TERRENOS COSTO ORIGINAL": {},
+ "VEHICULOS COSTO ORIGINAL": {}
+ }
+ },
+ "CARGOS DIFERIDOS": {
+ "CARGOS DIFERIDOS": {
+ "GASTOS DE CONSTITUCION": {},
+ "MARCA DE FABRICA": {},
+ "OTRAS CUENTAS POR COBRAR": {
+ "account_type": "Receivable"
+ }
+ }
+ },
+ "IMPUESTOS DIFERIDOS": {
+ "IMPUESTOS DIFERIDOS ISR ": {
+ "IMPUESTOS DIFERIDOS ISR ": {}
+ }
+ },
+ "INVERSIONES LARGO PLAZO": {
+ "TITULOS DE VALORES": {
+ "BONOS TITULOS": {},
+ "INVERSIONES EN BONOS M.N.": {},
+ "INVERSIONES PERMANENTES": {}
+ }
+ },
+ "OTROS ACTIVOS": {
+ "OTROS ACTIVOS": {
+ "DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL": {},
+ "DEPOSITOS GARANTIA BANCOS": {},
+ "DEPOSITOS GARANTIA PROVEEDORES": {}
+ }
+ }
+ }
+ },
+ "CAPITAL": {
+ "CAPITAL SOCIAL": {
+ "ACCIONES EN TESORERIA": {
+ "ACCIONES EN TESORERIA": {
+ "ACCIONES EN TESORERIA": {},
+ "ACTUALIZACION DE VALOR": {}
+ }
+ },
+ "CAPITAL SOCIAL PAGADO": {
+ "CAPITAL SOCIAL PAGADO": {
+ "ACTUALIZACION DEL VALOR": {},
+ "CAPITAL SOCIAL": {}
+ }
+ }
+ },
+ "GANANCIAS Y PERDIDAS": {
+ "GANACIAS Y PERDIDAS": {
+ "GANACIAS Y PERDIDAS": {}
+ }
+ },
+ "RESERVA DE CAPITAL": {
+ "OTRAS RESERVAS": {
+ "OTRAS RESERVAS": {
+ "ACTUALIZACION DEL VALOR": {},
+ "VALOR ORIGINAL": {}
+ }
+ },
+ "RESERVA LEGAL": {
+ "RESERVA LEGAL": {
+ "RESERVA P/FUTURO AUMENTO DE CAPITAL": {},
+ "VALOR ORIGINAL RESERVA LEGAL": {}
+ }
+ }
+ },
+ "SUPERAVIT": {
+ "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {
+ "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {}
+ },
+ "SUPERAVIT GANADO": {
+ "RESULTADO POR EXPOS. A LA INFLACION": {
+ "ACTUALIZACION DEL PATRIMONIO": {},
+ "EXCLUSIONES FISCALES": {},
+ "REAJUSTE POR INFLACION": {}
+ },
+ "SUPERAVIT OPERATIVO": {
+ "UTILIDADES DEL EJERCICIO": {},
+ "UTILIDADES NO DISTRIBUIDAS": {}
+ }
+ }
+ }
+ },
+ "COSTO": {
+ "COSTO DE VENTAS": {
+ "COSTO DE VENTAS": {
+ "COSTO DE VENTAS": {
+ "COSTO DE VENTAS": {}
+ }
+ }
+ }
+ },
+ "CUENTAS DE ORDEN": {
+ "CUENTAS DE ORDEN": {
+ "CUENTAS DE ORDEN DEUDORAS": {
+ "CUENTAS DE ORDEN DEUDORAS": {
+ "CARTAS DE CREDITOS": {},
+ "MERCANCIAS COMPRADAS EN TRANSITO": {},
+ "MERCANCIAS EN CONSIGNACION": {}
+ }
+ }
+ },
+ "CUENTAS DE ORDEN ACREEDORAS": {
+ "CUENTAS DE ORDEN ACREEDORAS": {
+ "CUENTAS DE ORDEN ACREEDORAS": {
+ "MERCANCIA EN CONSIGNACION P. COMPRA": {},
+ "MERCANCIA VENDIDAS EN TRANSITO": {}
+ }
+ }
+ }
+ },
+ "GASTOS": {
+ "GASTOS OPERATIVOS": {
+ "DEPRECIACION Y AMORTIZACION": {
+ "AMORTIZACION": {
+ "SEGUROS": {}
+ },
+ "DEPRECIACION": {
+ "INMUEBLES": {},
+ "LICENCIA Y SOFTWARE": {},
+ "MAQUINARIAS Y EQUIPOS": {},
+ "MEJORAS A PROPIEDAD": {},
+ "MUEBLES Y ENSERES": {},
+ "VEHICULOS": {}
+ }
+ },
+ "GASTOS COMERCIALIZACION": {
+ "GASTOS DE DISTRIBUCION": {
+ "ACTIVIDADES REGIONALES": {},
+ "CUENTAS INCOBRABLES NACIONALES": {},
+ "DISTRIBUCION Y REPARTO LOCALES": {},
+ "EVENTOS ESPECIALES": {},
+ "MATERIALES PROMOCIONALES": {},
+ "MEDIOS": {},
+ "PATENTE INDUSTRIA Y COMERCIO": {},
+ "PRODUCCION MATERIAL P.O.P.": {},
+ "PROMOCIONES": {},
+ "PUBLICIDAD": {},
+ "TRANSPORTE Y FLETES": {}
+ }
+ },
+ "GASTOS DE PERSONAL": {
+ "GASTOS PERSONAL": {
+ "BENEFICIOS ADIESTRAMIENTOS-CURSOS": {},
+ "BENEFICIOS AYUDAS ESCOLARES": {},
+ "BENEFICIOS BECAS": {},
+ "BENEFICIOS COMEDOR": {},
+ "BENEFICIOS SERVICIOS MEDICOS": {},
+ "BENEFICIOS UNIFORMES": {},
+ "BONIFICACION UNICA ESPECIAL": {},
+ "BONO VACACIONAL": {},
+ "COMISION AL PERSONAL": {},
+ "CONTRIBUCIONES": {},
+ "GASTOS PERSONAL CONTRATADO": {},
+ "GASTOS PERSONAL TRANSFERIDOSR": {},
+ "HONORARIOS POR PARTIPACION JUNTA DIRECTIVA": {},
+ "HORAS EXTRAORDINARIAS": {},
+ "HORAS EXTRAS": {},
+ "INTERESES S/PRESTACIONES SOCIALES": {},
+ "PRESTACIONES SOCIALES": {},
+ "PRIMA POR RENDIMIENTO": {},
+ "PROGRAMA DE ALIMENTACION EMPLEADOS": {},
+ "SUELDOS DIRECTIVOS": {},
+ "SUELDOS EMPLEADOS": {},
+ "TRANSPORTE Y ALIMENTACION": {},
+ "UTILIDADES": {},
+ "VACACIONES": {},
+ "VIATICOS Y GASTOS DE REPRESENTACION": {}
+ }
+ },
+ "GASTOS GENERALES": {
+ "GASTOS GENERALES": {
+ "AGUA POTABLE Y REFRIGERIO": {},
+ "AJUSTE DE INVENTARIOS DONADOS": {},
+ "AJUSTE DE INVENTARIOS OBSOLETOS": {},
+ "ARRENDAMIENTO": {},
+ "ARTICULOS DE OFICINA": {},
+ "ASEO URBANO": {},
+ "ASEO Y LIMPIEZA": {},
+ "ASIMILABLES A SALARIOS": {},
+ "AVERIAS-PRODUCTOS": {},
+ "BONIFICACION UNICA ESPECIAL": {},
+ "COMBUSTIBLES": {},
+ "COMIDAS, VIAJES Y TRASLADOS": {},
+ "CONDOMINIOS": {},
+ "CONVENSION DE COMERCIALIZACION": {},
+ "DERECHO DE FRENTE": {},
+ "ENERGIA ELECTRICA": {},
+ "EQUIPOS Y EVENTOS DEPORTIVOS": {},
+ "ESTACIONAMINETO": {},
+ "FLETES Y TRANSPORTES": {},
+ "GASTOS DE ISR ": {},
+ "GASTOS DE REPRESENTACION": {},
+ "GASTOS DE SISTEMAS": {},
+ "HONORARIOS PROFESIONALES": {},
+ "HOSPEDAJE": {},
+ "MANTENIMIENTO DE VEHICULOS": {},
+ "MANTENIMIENTOS": {},
+ "OTROS GASTOS": {},
+ "PALERIA Y FOTOCOPIADO": {},
+ "PARTIDAS NO DEDUCIBLES": {},
+ "PASAJE EXTERIOR NO DEDUCIBLE": {},
+ "PASAJES LOCALES Y EXT.DEDUCIBLES": {},
+ "REMANENTES DISTRIBUIBLES": {},
+ "REPARACIONES": {},
+ "REPAROS": {},
+ "SEGUROS": {},
+ "SERVICIOS CONTRATADOS A TERCEROS": {},
+ "SERVICIOS DE PUBLICIDAD": {},
+ "SERVICIOS PUBLICOS": {},
+ "SUMINISTROS DE EQUIPOS DE OFICINA": {},
+ "TELEFONOS Y TELECOMUNICACIONES": {},
+ "TRAMITES DE SOLVENCIAS": {},
+ "TRAMITES LEGALES": {},
+ "UTILES DE LIMPIEZA": {},
+ "VIATICOS DEDUCIBLES": {},
+ "VIATICOS NO DEDUCIBLES": {}
+ }
+ }
+ }
+ },
+ "INGRESOS": {
+ "INGRESOS OPERACIONALES": {
+ "INGRESOS OPERACIONALES": {
+ "DESCUENTOS Y DEVOLUCION EN VENTAS": {
+ "DESCUENTOS EN VENTAS": {},
+ "DEVOLUCIONES EN VENTAS": {}
+ },
+ "INGRESOS POR SERVICIOS": {
+ "INGRESOS POR SERVICIOS": {}
+ },
+ "VENTAS": {
+ "VENTAS EXPORTACION": {},
+ "VENTAS INMUEBLES": {},
+ "VENTAS NACIONALES": {},
+ "VENTAS NACIONALES AL DETAL": {}
+ }
+ }
+ }
+ },
+ "OTROS INGRESOS (EGRESOS)": {
+ "EGRESOS": {
+ "GASTOS FINANCIEROS": {
+ "EGRESOS NO GRAVABLES": {
+ "IMPUESTOS A LAS TRANSACIONES FINANCIERAS": {}
+ },
+ "GASTOS FINANCIEROS": {
+ "COMISIONES TICKET DE ALIMENTACION": {},
+ "COMISIONES Y GASTOS BANCARIOS": {},
+ "INTERESES BANCOS NACIONALES": {},
+ "INTERESES POR FINANCIAMIENTOS": {},
+ "OTROS EGRESOS": {}
+ },
+ "OTROS EGRESOS": {
+ "AJUSTE DE A\u00d1OS ANTERIORES": {},
+ "FLUCTUACION CAMBIARIA NO REALIZADAS": {},
+ "INTERESES S/PRESTACIONES SOCIALES": {},
+ "PERDIDA POR ROBO DE INVENTARIO": {},
+ "PERDIDAS EN DIFERENCIAL CAMBIARIO": {},
+ "PERDIDAS EN INVERSIONES DE BONOS P.": {},
+ "PERDIDAS EN VENTAS ACTIVOS FIJOS": {},
+ "PERDIDAS EN VENTAS DE INVERSIONES": {}
+ }
+ }
+ },
+ "OTROS INGRESOS": {
+ "OTROS INGRESOS": {
+ "INGRESOS FINANCIEROS": {
+ "INTERESES DE BANCOS EXTRANJEROS": {},
+ "INTERESES DE BANCOS NACIONALES": {},
+ "OTROS INGRESOS FINANCIEROS": {}
+ },
+ "OTROS INGRESOS": {
+ "GANANCIAS EN DIFERENCIAL CAMBIARIO": {},
+ "GANANCIAS EN VENTAS DE ACTIVOS FIJOS": {},
+ "GANANCIAS EN VENTAS DE INVERSIONES": {},
+ "INTERESES VARIOS": {},
+ "OTROS INGRESOS": {}
+ }
+ }
+ }
+ },
+ "PASIVO": {
+ "OTROS PASIVOS A CORTO PLAZO": {
+ "OTROS PASIVOS A CORTO PLAZO": {
+ "IMPUESTOS POR PAGAR": {
+ "1% DE RET CEDULAR ARRENDAMIETOS (GUANAJUATO)": {},
+ "10% ISR RETENIDO ARRENDAMIENTO": {},
+ "10% ISR RETENIDO HONORARIOS": {},
+ "10.67% IVA RETENIDO ARRENDAMIENTO": {},
+ "10.67% IVA RETENIDO HONORARIOS": {},
+ "4% IVA RETENIDO FLETES": {},
+ "ISR RETENIDO ASIMILABLES": {},
+ "ISR RETENIDO SALARIOS": {},
+ "PASIVOS A CORTO PLAZO": {}
+ },
+ "IVA TRASLADADO": {
+ "IVA POR TRASLADAR o COBRADO": {}
+ }
+ }
+ },
+ "PASIVO A CORTO PLAZO": {
+ "ACUMULACIONES LABORALES": {
+ "APORTES EMPLEADOS": {
+ "APORTES EMPLEADOS": {},
+ "FONDO DE AHORRO": {},
+ "FONDO FIDEICOMISO": {}
+ }
+ },
+ "DIVIDENDO POR PAGAR": {
+ "DIVIDENDO POR PAGAR": {
+ "DIVDENDO POR COBRAR NO COBRADOS": {
+ "account_type": "Receivable"
+ },
+ "DIVIDENDO POR PAGAR VIGENTES": {
+ "account_type": "Payable"
+ }
+ }
+ },
+ "DOCUMENTOS Y CUENTAS POR PAGAR": {
+ "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS": {},
+ "CUENTAS POR PAGAR ACCIONISTAS": {
+ "CUENTAS POR PAGAR SOCIOS": {
+ "account_type": "Payable"
+ }
+ },
+ "PROVEEDORES EXTRANJEROS": {},
+ "PROVEEDORES OCASIONALES": {
+ "CUENTAS POR PAGAR PROVEEDORES": {
+ "account_type": "Payable"
+ },
+ "OTRAS CUENTAS POR PAGAR": {
+ "account_type": "Payable"
+ },
+ "TARJETA DE CREDITO X": {
+ "account_type": "Payable"
+ }
+ }
+ },
+ "GASTOS ACUMULADOS Y RETENCIONES POR PAGAR": {
+ "CONTRIBUCIONES PATRONAL": {
+ "APORTE EMPRESA": {}
+ },
+ "OTRAS ACUMULACIONES": {
+ "ADELANTO DE CLIENTES": {},
+ "ALQUILERES": {},
+ "BONIFICACION ACCIDENTAL UNICA": {},
+ "COMISIONES": {},
+ "CONDOMINIOS": {},
+ "CONVESION DE COMERCIALIZACION": {},
+ "IMPUESTOS MUNICIPALES POR PAGAR": {
+ "account_type": "Payable"
+ },
+ "IMPUESTOS POR PAGAR": {
+ "account_type": "Payable"
+ },
+ "INTERESES S/PRESTACIONES SOCIALES": {},
+ "NOMINA POR PAGAR": {
+ "account_type": "Payable"
+ },
+ "PATENTE INDUSTRIA Y COMERCIO": {},
+ "POLIZA DE SEGURO POR PAGAR": {
+ "account_type": "Payable"
+ },
+ "PRESTACIONES SOCIALES": {},
+ "PRIMA POR EFECIENCIA": {},
+ "PROGRAMA DE ALIMENTACION": {},
+ "PUBLICIDAD Y PROPAGANDA": {},
+ "TARJETA CORPORATIVA": {},
+ "UTILIDADES": {},
+ "VACACIONES": {}
+ },
+ "RETENCIONES E IMPUESTOS POR PAGAR": {
+ "IVA DEBITO FISCAL": {},
+ "RETENCIONES ISR EMPLEADOS": {},
+ "RETENCIONES ISR PROVEEDORES": {}
+ },
+ "RETENCIONES VARIAS": {
+ "EMBARGO DE SUELDO": {},
+ "PRESTAMOS SOBRE FIDEICOMISO": {},
+ "SINDICATOS": {}
+ }
+ },
+ "IMPUESTOS SOBRE LA RENTA POR PAGAR": {
+ "ISR ACUMULADOS GASTOS": {
+ "DECLARACION ESTIMADAS": {},
+ "ISR ACUMULADOS GASTOS": {},
+ "RAR AJUSTE INICIAL POR INFLACION": {}
+ }
+ },
+ "PASIVOS FINACIEROS A CORTO PLAZO": {
+ "PASIVOS FINANCIEROS A CORTO PLAZO": {
+ "BANCO X": {}
+ }
+ },
+ "RESERVAS": {
+ "RESERVAS": {
+ "RESERVAS FINANCIERAS": {},
+ "RESERVAS FISCALES": {},
+ "RESERVAS OPERATIVAS": {}
+ }
+ }
+ },
+ "PASIVO A LARGO PLAZO": {
+ "ACUMULACIONES PARA INDEMNIZ. LABORALES": {
+ "ACUMULACIONES PARA INDEMNIZ.LABORALES": {
+ "INDEMNIZACIONES DOBLES": {},
+ "INDEMNIZACIONES SENCILLAS": {}
+ }
+ },
+ "OTROS PASIVOS A LARGO PLAZO": {
+ "OTROS PASIVOS A LARGO PLAZO": {
+ "OTROS PASIVOS A LARGO PLAZO": {}
+ }
+ },
+ "PASIVOS FINANCIEROS A LARGO PLAZO": {
+ "PASIVOS FINANCIEROS A LARGO PLAZO": {
+ "PASIVOS FINANCIEROS A LARGO PLAZO": {}
+ }
+ },
+ "PASIVOS INTERCOMPA\u00d1IAS": {
+ "PASIVOS INTERCOMPA\u00d1IAS": {
+ "PASIVOS INTERCOMPA\u00d1IAS": {}
+ }
+ }
+ }
+ },
+ "name": "PLAN CONTABLE"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/nl_l10nnl_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/nl_l10nnl_chart_template.json
new file mode 100644
index 0000000..fb38326
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/nl_l10nnl_chart_template.json
@@ -0,0 +1,705 @@
+{
+ "country_code": "nl",
+ "name": "Nederlands Grootboekschema",
+ "tree": {
+ "FABRIKAGEREKENINGEN": {},
+ "FINANCIELE REKENINGEN, KORTLOPENDE VORDERINGEN EN SCHULDEN": {
+ "KORTLOPENDE SCHULDEN": {
+ "Accountantskosten": {},
+ "Af te dragen Btw-verlegd": {
+ "account_type": "Tax"
+ },
+ "Afdracht loonheffing": {},
+ "Btw af te dragen hoog": {
+ "account_type": "Tax"
+ },
+ "Btw af te dragen laag": {
+ "account_type": "Tax"
+ },
+ "Btw af te dragen overig": {
+ "account_type": "Tax"
+ },
+ "Btw oude jaren": {
+ "account_type": "Tax"
+ },
+ "Btw te vorderen hoog": {
+ "account_type": "Tax"
+ },
+ "Btw te vorderen laag": {
+ "account_type": "Tax"
+ },
+ "Btw te vorderen overig": {
+ "account_type": "Tax"
+ },
+ "Btw-afdracht": {
+ "account_type": "Tax"
+ },
+ "Crediteuren": {
+ "account_type": "Payable"
+ },
+ "Dividend": {},
+ "Dividendbelasting": {},
+ "Energiekosten": {},
+ "Investeringsaftrek": {},
+ "Loonheffing": {},
+ "Overige te betalen posten": {},
+ "Pensioenpremies": {},
+ "Premie WIR": {},
+ "Rekening-courant inkoopvereniging": {},
+ "Rente": {},
+ "Sociale lasten": {},
+ "Tanti\u00e8mes": {},
+ "Te vorderen Btw-verlegd": {
+ "account_type": "Tax"
+ },
+ "Telefoon/telefax": {},
+ "Termijnen onderh. werk": {},
+ "Vakantiedagen": {},
+ "Vakantiegeld": {},
+ "Vakantiezegels": {},
+ "Vennootschapsbelasting": {},
+ "Vooruit ontvangen bedr.": {}
+ },
+ "LIQUIDE MIDDELEN": {
+ "ABN-AMRO bank": {
+ "account_type": "Cash"
+ },
+ "BIZNER bank": {
+ "account_type": "Cash"
+ },
+ "Bankbetaalkaarten": {},
+ "Effecten": {},
+ "Girobetaalkaarten": {},
+ "Kas": {
+ "account_type": "Cash"
+ },
+ "Kas valuta": {
+ "account_type": "Cash"
+ },
+ "Kleine kas": {
+ "account_type": "Cash"
+ },
+ "Kruisposten": {},
+ "Postbank": {
+ "account_type": "Cash"
+ },
+ "RABO bank": {
+ "account_type": "Cash"
+ }
+ },
+ "VORDERINGEN": {
+ "Debiteuren": {
+ "account_type": "Receivable"
+ },
+ "Dubieuze debiteuren": {},
+ "Overige vorderingen": {},
+ "Rekening-courant directie": {},
+ "Te ontvangen ziekengeld": {},
+ "Voorschotten personeel": {},
+ "Vooruitbetaalde kosten": {},
+ "Voorziening dubieuze debiteuren": {}
+ }
+ },
+ "INDIRECTE KOSTEN": {},
+ "KOSTENREKENINGEN": {
+ "AFSCHRIJVINGEN": {
+ "Aanhangwagens": {},
+ "Aankoopkosten": {},
+ "Aanloopkosten": {},
+ "Auteursrechten": {},
+ "Bedrijfsgebouwen": {},
+ "Bedrijfsinventaris": {},
+ "Drankvergunningen": {},
+ "Fabrieksinventaris": {},
+ "Gebouwen": {},
+ "Gereedschappen": {},
+ "Goodwill": {},
+ "Grondverbetering": {},
+ "Heftrucks": {},
+ "Kantine-inventaris": {},
+ "Kantoorinventaris": {},
+ "Kantoormachines": {},
+ "Licenties": {},
+ "Machines": {},
+ "Magazijninventaris": {},
+ "Octrooien": {},
+ "Ontwikkelingskosten": {},
+ "Pachtersinvestering": {},
+ "Parkeerplaats": {},
+ "Personenauto's": {},
+ "Rijwielen en bromfietsen": {},
+ "Tonnagevergunningen": {},
+ "Verbouwingen": {},
+ "Vergunningen": {},
+ "Voorraadverschillen": {},
+ "Vrachtauto's": {},
+ "Winkels": {},
+ "Woon-winkelhuis": {}
+ },
+ "ALGEMENE KOSTEN": {
+ "Accountantskosten": {},
+ "Advieskosten": {},
+ "Assuranties": {},
+ "Bankkosten": {},
+ "Juridische kosten": {},
+ "Overige algemene kosten": {},
+ "Toev. Ass. eigen risico": {}
+ },
+ "BEDRIJFSKOSTEN": {
+ "Assuranties": {},
+ "Energie (krachtstroom)": {},
+ "Gereedschappen": {},
+ "Hulpmaterialen": {},
+ "Huur inventaris": {},
+ "Huur machines": {},
+ "Leasing invent.operational": {},
+ "Leasing mach. operational": {},
+ "Onderhoud inventaris": {},
+ "Onderhoud machines": {},
+ "Ophalen/vervoer afval": {},
+ "Overige bedrijfskosten": {}
+ },
+ "FINANCIERINGSKOSTEN": {
+ "Overige rentebaten": {},
+ "Overige rentelasten": {},
+ "Rente bankkrediet": {},
+ "Rente huurkoopcontracten": {},
+ "Rente hypotheek": {},
+ "Rente leasecontracten": {},
+ "Rente lening o/g": {},
+ "Rente lening u/g": {}
+ },
+ "HUISVESTINGSKOSTEN": {
+ "Assurantie onroerend goed": {},
+ "Belastingen onr. Goed": {},
+ "Energiekosten": {},
+ "Groot onderhoud onr. Goed": {},
+ "Huur": {},
+ "Huurwaarde woongedeelte": {},
+ "Onderhoud onroerend goed": {},
+ "Ontvangen huren": {},
+ "Overige huisvestingskosten": {},
+ "Pacht": {},
+ "Schoonmaakkosten": {},
+ "Toevoeging egalisatieres. Groot onderhoud": {}
+ },
+ "KANTOORKOSTEN": {
+ "Administratiekosten": {},
+ "Contributies/abonnementen": {},
+ "Huur kantoorapparatuur": {},
+ "Internetaansluiting": {},
+ "Kantoorbenodigdh./drukw.": {},
+ "Onderhoud kantoorinvent.": {},
+ "Overige kantoorkosten": {},
+ "Porti": {},
+ "Telefoon/telefax": {}
+ },
+ "OVERIGE BATEN EN LASTEN": {
+ "Betaalde schadevergoed.": {},
+ "Boekverlies vaste activa": {},
+ "Boekwinst van vaste activa": {},
+ "K.O. regeling OB": {},
+ "Kasverschillen": {},
+ "Kosten loonbelasting": {},
+ "Kosten omzetbelasting": {},
+ "Nadelige koersverschillen": {},
+ "Naheffing bedrijfsver.": {},
+ "Ontvangen schadevergoed.": {},
+ "Overige baten": {},
+ "Overige lasten": {},
+ "Voordelige koersverschil.": {}
+ },
+ "PERSONEELSKOSTEN": {
+ "Autokostenvergoeding": {},
+ "Bedrijfskleding": {},
+ "Belastingvrije uitkeringen": {},
+ "Bijzondere beloningen": {},
+ "Congressen, seminars en symposia": {},
+ "Gereedschapsgeld": {},
+ "Geschenken personeel": {},
+ "Gratificaties": {},
+ "Inhouding pensioenpremies": {},
+ "Inhouding sociale lasten": {},
+ "Kantinekosten": {},
+ "Lonen en salarissen": {},
+ "Loonwerk": {},
+ "Managementvergoedingen": {},
+ "Opleidingskosten": {},
+ "Oprenting stamrechtverpl.": {},
+ "Overhevelingstoeslag": {},
+ "Overige kostenverg.": {},
+ "Overige personeelskosten": {},
+ "Overige uitkeringen": {},
+ "Pensioenpremies": {},
+ "Provisie": {},
+ "Reiskosten": {},
+ "Rijwielvergoeding": {},
+ "Sociale lasten": {},
+ "Tanti\u00e8mes": {},
+ "Thuiswerkers": {},
+ "Toev. Backservice pens.verpl.": {},
+ "Toevoeging pensioenverpl.": {},
+ "Uitkering ziekengeld": {},
+ "Uitzendkrachten": {},
+ "Vakantiebonnen": {},
+ "Vakantiegeld": {},
+ "Vergoeding studiekosten": {},
+ "Wervingskosten personeel": {}
+ },
+ "VERKOOPKOSTEN": {
+ "Advertenties": {},
+ "Afschrijving dubieuze deb.": {},
+ "Beurskosten": {},
+ "Etalagekosten": {},
+ "Exportkosten": {},
+ "Kascorrecties": {},
+ "Overige verkoopkosten": {},
+ "Provisie": {},
+ "Reclame": {},
+ "Reis en verblijfkosten": {},
+ "Relatiegeschenken": {},
+ "Representatiekosten": {},
+ "Uitgaande vrachten": {},
+ "Veilingkosten": {},
+ "Verpakkingsmateriaal": {},
+ "Websitekosten": {}
+ },
+ "VERVOERSKOSTEN": {
+ "Assuranties auto's": {},
+ "Brandstoffen": {},
+ "Leasing auto's": {},
+ "Onderhoud personenauto's": {},
+ "Onderhoud vrachtauto's": {},
+ "Overige vervoerskosten": {},
+ "Priv\u00e9-gebruik auto's": {},
+ "Wegenbelasting": {}
+ }
+ },
+ "OVERIGE RESULTATEN": {
+ "Memoriaal": {
+ "account_type": "Cash"
+ },
+ "Opbrengsten deelnemingen": {},
+ "Reorganisatiekosten": {},
+ "Verlies verkoop deelnem.": {},
+ "Voorz. Verlies deelnem.": {},
+ "Vpb bijzonder resultaat": {},
+ "Vpb normaal resultaat": {},
+ "Winst": {},
+ "Winst bij verkoop deelnem.": {}
+ },
+ "TUSSENREKENINGEN": {
+ "Betaalwijze cadeaubonnen": {
+ "account_type": "Cash"
+ },
+ "Betaalwijze chipknip": {
+ "account_type": "Cash"
+ },
+ "Betaalwijze contant": {
+ "account_type": "Cash"
+ },
+ "Betaalwijze pin": {
+ "account_type": "Cash"
+ },
+ "Inkopen Nederland hoog": {
+ "account_type": "Cash"
+ },
+ "Inkopen Nederland laag": {
+ "account_type": "Cash"
+ },
+ "Inkopen Nederland onbelast": {
+ "account_type": "Cash"
+ },
+ "Inkopen Nederland overig": {
+ "account_type": "Cash"
+ },
+ "Inkopen Nederland verlegd": {
+ "account_type": "Cash"
+ },
+ "Inkopen binnen EU hoog": {
+ "account_type": "Cash"
+ },
+ "Inkopen binnen EU laag": {
+ "account_type": "Cash"
+ },
+ "Inkopen binnen EU overig": {
+ "account_type": "Cash"
+ },
+ "Inkopen buiten EU hoog": {
+ "account_type": "Cash"
+ },
+ "Inkopen buiten EU laag": {
+ "account_type": "Cash"
+ },
+ "Inkopen buiten EU overig": {
+ "account_type": "Cash"
+ },
+ "Kassa 1": {
+ "account_type": "Cash"
+ },
+ "Kassa 2": {
+ "account_type": "Cash"
+ },
+ "Netto lonen": {
+ "account_type": "Cash"
+ },
+ "Tegenrekening Inkopen": {
+ "account_type": "Cash"
+ },
+ "Tussenrek. autom. betalingen": {
+ "account_type": "Cash"
+ },
+ "Tussenrek. autom. loonbetalingen": {
+ "account_type": "Cash"
+ },
+ "Tussenrek. cadeaubonbetalingen": {
+ "account_type": "Cash"
+ },
+ "Tussenrekening balans": {
+ "account_type": "Cash"
+ },
+ "Tussenrekening chipknip": {
+ "account_type": "Cash"
+ },
+ "Tussenrekening correcties": {
+ "account_type": "Cash"
+ },
+ "Tussenrekening pin": {
+ "account_type": "Cash"
+ },
+ "Vraagposten": {
+ "account_type": "Cash"
+ }
+ },
+ "VASTE ACTIVA, EIGEN VERMOGEN, LANGLOPEND VREEMD VERMOGEN EN VOORZIENINGEN": {
+ "EIGEN VERMOGEN": {
+ "Aandelenkapitaal": {
+ "account_type": "Equity"
+ },
+ "Assuranties": {
+ "account_type": "Equity"
+ },
+ "Buitengewone lasten": {
+ "account_type": "Equity"
+ },
+ "Giften": {
+ "account_type": "Equity"
+ },
+ "Huishoudgeld": {
+ "account_type": "Equity"
+ },
+ "Inkomstenbelasting": {
+ "account_type": "Equity"
+ },
+ "Kapitaal": {
+ "account_type": "Equity"
+ },
+ "Overige persoonlijke verplichtingen": {
+ "account_type": "Equity"
+ },
+ "Overige priv\u00e9-uitgaven": {
+ "account_type": "Equity"
+ },
+ "Overige reserves": {
+ "account_type": "Equity"
+ },
+ "Premie lijfrenteverzekeringen": {
+ "account_type": "Equity"
+ },
+ "Premie volksverzekeringen": {
+ "account_type": "Equity"
+ },
+ "Priv\u00e9-gebruik": {
+ "account_type": "Equity"
+ },
+ "Priv\u00e9-opnamen/stortingen": {
+ "account_type": "Equity"
+ },
+ "Vermogensbelasting": {
+ "account_type": "Equity"
+ },
+ "WAO en ziekengeldverzekeringen": {
+ "account_type": "Equity"
+ },
+ "Wettelijke reserves": {
+ "account_type": "Equity"
+ }
+ },
+ "FINANCIELE VASTE ACTIVA EN LANGLOPENDE VORDERINGEN": {
+ "FINANCIELE VASTE ACTIVA": {
+ "Aandeel inkoopcombinatie": {},
+ "Meerderheidsdeelnemingen": {},
+ "Minderheidsdeelnemingen": {}
+ },
+ "LANGLOPENDE VORDERINGEN": {
+ "Financieringskosten": {},
+ "Financieringskosten huurkoop": {},
+ "Hypotheken u/g 1": {},
+ "Hypotheken u/g 2": {},
+ "Hypotheken u/g 3": {},
+ "Leningen u/g 1": {},
+ "Leningen u/g 2": {},
+ "Leningen u/g 3": {},
+ "Leningen u/g 4": {},
+ "Leningen u/g 5": {},
+ "Vorderingen op deelnemingen": {},
+ "Waarborgsommen": {}
+ }
+ },
+ "IMMATERIELE ACTIVA": {
+ "Aanschafwaarde Aanloopkosten": {},
+ "Aanschafwaarde Auteursrechten": {},
+ "Aanschafwaarde Drankvergunningen": {},
+ "Aanschafwaarde Goodwill": {},
+ "Aanschafwaarde Octrooien": {},
+ "Aanschafwaarde Ontwikkelingskosten": {},
+ "Aanschafwaarde Tonnagevergunningen": {},
+ "Aanschafwaarde Vergunningen": {},
+ "Afschrijving Aanloopkosten": {},
+ "Afschrijving Auteursrechten": {},
+ "Afschrijving Drankvergunningen": {},
+ "Afschrijving Goodwill": {},
+ "Afschrijving Licenties": {},
+ "Afschrijving Octrooien": {},
+ "Afschrijving Ontwikkelingskosten": {},
+ "Afschrijving Tonnagevergunningen": {},
+ "Afschrijving Vergunningen": {}
+ },
+ "LANGLOPENDE SCHULDEN EN AFLOSSINGEN": {
+ "AFLOSSINGEN": {
+ "Huurkoopverplichtingen": {},
+ "Hypotheek o/g 1": {},
+ "Hypotheek o/g 2": {},
+ "Hypotheek o/g 3": {},
+ "Hypotheek o/g 4": {},
+ "Hypotheek o/g 5": {},
+ "Lease-verplichtingen": {}
+ },
+ "LANGLOPENDE SCHULDEN": {
+ "Huurkoopverplichtingen": {},
+ "Hypotheken o/g 1": {},
+ "Hypotheken o/g 2": {},
+ "Hypotheken o/g 3": {},
+ "Hypotheken o/g 4": {},
+ "Hypotheken o/g 5": {},
+ "Lease-verplichtingen": {},
+ "Leningen o/g 1": {},
+ "Leningen o/g 2": {},
+ "Leningen o/g 3": {},
+ "Leningen o/g 4": {},
+ "Leningen o/g 5": {},
+ "Rekening-courant directie": {}
+ }
+ },
+ "MACHINES EN INVENTARIS": {
+ "INVENTARIS": {
+ "Aanschafwaarde Bedrijfsinventaris": {},
+ "Aanschafwaarde Fabrieksinventaris": {},
+ "Aanschafwaarde Gereedschappen": {},
+ "Aanschafwaarde Kantine-inventaris": {},
+ "Aanschafwaarde Kantoorinventaris": {},
+ "Aanschafwaarde Kantoormachines": {},
+ "Aanschafwaarde Magazijninventaris": {},
+ "Afschrijving Bedrijfsinventaris": {},
+ "Afschrijving Fabrieksinventaris": {},
+ "Afschrijving Gereedschappen": {},
+ "Afschrijving Kantine-inventaris": {},
+ "Afschrijving Kantoorinventaris": {},
+ "Afschrijving Kantoormachines": {},
+ "Afschrijving Magazijninventaris": {}
+ },
+ "MACHINES": {
+ "Aanschafwaarde Machines 1": {},
+ "Aanschafwaarde Machines 2": {},
+ "Aanschafwaarde Machines 3": {},
+ "Aanschafwaarde Machines 4": {},
+ "Aanschafwaarde Machines 5": {},
+ "Afschrijving Machines 1": {},
+ "Afschrijving Machines 2": {},
+ "Afschrijving Machines 3": {},
+ "Afschrijving Machines 4": {},
+ "Afschrijving Machines 5": {}
+ }
+ },
+ "ONROERENDE GOEDEREN": {
+ "Aanschafwaarde Aanloopkosten": {},
+ "Aanschafwaarde Bedrijfsgebouwen": {},
+ "Aanschafwaarde Gebouwen": {},
+ "Aanschafwaarde Grondverbetering": {},
+ "Aanschafwaarde Landerijen": {},
+ "Aanschafwaarde Ondergrond gebouwen": {},
+ "Aanschafwaarde Pachtersinvesteringen": {},
+ "Aanschafwaarde Parkeerplaats": {},
+ "Aanschafwaarde Verbouwingen": {},
+ "Aanschafwaarde Winkels": {},
+ "Aanschafwaarde Woon-winkelhuis": {},
+ "Afschrijving Aanloopkosten": {},
+ "Afschrijving Bedrijfsgebouwen": {},
+ "Afschrijving Gebouwen": {},
+ "Afschrijving Grondverbetering": {},
+ "Afschrijving Pachtersinvesteringen": {},
+ "Afschrijving Parkeerplaats": {},
+ "Afschrijving Verbouwingen": {},
+ "Afschrijving Winkels": {},
+ "Afschrijving Woon-winkelhuis": {}
+ },
+ "VERVOERMIDDELEN": {
+ "Aanschafwaarde Aanhangwagens": {},
+ "Aanschafwaarde Heftrucks": {},
+ "Aanschafwaarde Personenauto's": {},
+ "Aanschafwaarde Rijwielen en bromfietsen": {},
+ "Aanschafwaarde Vrachtauto's": {},
+ "Afschrijving Aanhangwagens": {},
+ "Afschrijving Heftrucks": {},
+ "Afschrijving Personenauto's": {},
+ "Afschrijving Rijwielen en bromfietsen": {},
+ "Afschrijving Vrachtauto's": {}
+ },
+ "VOORZIENINGEN": {
+ "Assurantie eigen risico": {
+ "account_type": "Equity"
+ },
+ "Backservice pensioenverpl.": {
+ "account_type": "Equity"
+ },
+ "Egalisatierekening WIR": {
+ "account_type": "Equity"
+ },
+ "Egalisatieres. grootonderh.": {
+ "account_type": "Equity"
+ },
+ "Garantieverplichtingen": {
+ "account_type": "Equity"
+ },
+ "Latente belastingverpl.": {
+ "account_type": "Equity"
+ },
+ "Pens.voorz. eigen beheer": {
+ "account_type": "Equity"
+ },
+ "Pensioenverplichtingen": {
+ "account_type": "Equity"
+ },
+ "Stamrechtverplichtingen": {
+ "account_type": "Equity"
+ },
+ "Vervangingsreserve": {
+ "account_type": "Equity"
+ },
+ "Voorziening deelnemingen": {
+ "account_type": "Equity"
+ }
+ }
+ },
+ "VERKOOPRESULTATEN": {
+ "Diensten fabric. 0% niet-EU": {},
+ "Diensten fabricage 0% EU": {},
+ "Diensten fabricage hoog": {},
+ "Diensten fabricage laag": {},
+ "Diensten fabricage overig": {},
+ "Diensten handel 0% EU": {},
+ "Diensten handel 0% niet-EU": {},
+ "Diensten handel hoog tarief": {},
+ "Diensten handel laag tarief": {},
+ "Verkopen Fabric. 0% niet-EU": {},
+ "Verkopen Handel 0% niet-EU": {},
+ "Verkopen fabric. 0 % EU": {},
+ "Verkopen fabricage hoog": {},
+ "Verkopen fabricage laag": {},
+ "Verkopen fabricage overig": {},
+ "Verkopen handel 0% EU": {},
+ "Verkopen handel hoog": {},
+ "Verkopen handel laag": {},
+ "Verkopen handel overig": {},
+ "Verleende Kredietbep. fabricage": {},
+ "Verleende Kredietbep. handel": {}
+ },
+ "VOORRAAD GEREED PRODUCT EN ONDERHANDEN WERK": {
+ "Betalingskort. crediteuren": {},
+ "Garantiekosten": {},
+ "Hulpmaterialen": {},
+ "Inkomende vrachten": {},
+ "Inkoop import buiten EU hoog": {},
+ "Inkoop import buiten EU laag": {},
+ "Inkoop import buiten EU overig": {},
+ "Inkoopbonussen": {},
+ "Inkoopkosten": {},
+ "Inkoopprovisie": {},
+ "Inkopen BTW verlegd": {},
+ "Inkopen EU hoog tarief": {},
+ "Inkopen EU laag tarief": {},
+ "Inkopen EU overig": {},
+ "Inkopen hoog": {},
+ "Inkopen laag": {},
+ "Inkopen nul": {},
+ "Inkopen overig": {},
+ "Invoerkosten": {},
+ "Kosten inkoopvereniging": {},
+ "Kostprijs omzet grondstoffen": {},
+ "Kostprijs omzet handelsgoederen": {},
+ "Onttrekking uitgev.garantie": {},
+ "Priv\u00e9-gebruik goederen": {},
+ "Tegenrekening inkoop": {},
+ "Toev. Voorz. incour. grondst.": {},
+ "Toevoeging garantieverpl.": {},
+ "Toevoeging voorz. incour. handelsgoed.": {},
+ "Uitbesteed werk": {},
+ "Voorz. Incourourant grondst.": {},
+ "Voorz.incour. handelsgoed.": {}
+ },
+ "VOORRAAD GRONDSTOFFEN, HULPMATERIALEN EN HANDELSGOEDEREN": {
+ "Emballage": {
+ "account_type": "Cash"
+ },
+ "Gereed product 1": {
+ "account_type": "Cash"
+ },
+ "Gereed product 2": {
+ "account_type": "Cash"
+ },
+ "Goederen 1": {
+ "account_type": "Cash"
+ },
+ "Goederen 2": {
+ "account_type": "Cash"
+ },
+ "Goederen in consignatie": {
+ "account_type": "Cash"
+ },
+ "Goederen onderweg": {
+ "account_type": "Cash"
+ },
+ "Grondstoffen 1": {
+ "account_type": "Cash"
+ },
+ "Grondstoffen 2": {
+ "account_type": "Cash"
+ },
+ "Halffabrikaten 1": {
+ "account_type": "Cash"
+ },
+ "Halffabrikaten 2": {
+ "account_type": "Cash"
+ },
+ "Hulpstoffen 1": {
+ "account_type": "Cash"
+ },
+ "Hulpstoffen 2": {
+ "account_type": "Cash"
+ },
+ "Kantoorbenodigdheden": {
+ "account_type": "Cash"
+ },
+ "Onderhanden werk": {
+ "account_type": "Cash"
+ },
+ "Verpakkingsmateriaal": {
+ "account_type": "Cash"
+ },
+ "Zegels": {
+ "account_type": "Cash"
+ }
+ },
+ "name": "NEDERLANDS STANDAARD GROOTBOEKSCHEMA"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/pa_l10npa_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/pa_l10npa_chart_template.json
new file mode 100644
index 0000000..46f251e
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/pa_l10npa_chart_template.json
@@ -0,0 +1,230 @@
+{
+ "country_code": "pa",
+ "name": "Panam\u00e1 - Plan de Cuentas",
+ "tree": {
+ "Balance General": {
+ "ACTIVOS": {
+ "Activo Fijo": {
+ "Activo Fijo / (-) Depreciaci\u00f3n Acumulada": {},
+ "Activo Fijo / Equipos": {},
+ "Activo Fijo / Inmuebles": {},
+ "Activo Fijo / Maquinaria": {},
+ "Activo Fijo / Material Rodante Motorizado": {}
+ },
+ "Activo Intangible": {
+ "Activo Intangible / (-) Amortizaci\u00f3n Acumulada": {},
+ "Activo Intangible / Concesiones y Franquicias": {},
+ "Activo Intangible / Derecho de Llaves": {},
+ "Activo Intangible / Marcas y Patentes de Invenci\u00f3n": {}
+ },
+ "Caja y Bancos": {
+ "Caja y Bancos - Bancos": {
+ "Caja y Bancos.../ BCO. CTA CTE PAB": {
+ "account_type": "Bank"
+ }
+ },
+ "Caja y Bancos - Caja": {
+ "Caja y Bancos - Caja / efectivo PAB": {
+ "account_type": "Cash"
+ }
+ },
+ "Caja y Bancos - Fondos fijos": {
+ "Caja y Bancos - Fondos fijos / caja menuda 01 PAB": {
+ "account_type": "Cash"
+ }
+ },
+ "Caja y Bancos - Moneda Extranjera": {
+ "Caja y Bancos - Caja / efectivo USD": {
+ "account_type": "Cash"
+ }
+ },
+ "Caja y Bancos - Recaudaciones a Depositar ": {
+ "account_type": "Bank"
+ },
+ "Caja y Bancos - Valores a Depositar ": {
+ "account_type": "Bank"
+ }
+ },
+ "Cuentas por Cobrar": {
+ "Cuentas por Cobrar / (-) Previsi\u00f3n para Incobrables": {
+ "account_type": "Receivable"
+ },
+ "Cuentas por Cobrar / Deudores Morosos": {
+ "account_type": "Receivable"
+ },
+ "Cuentas por Cobrar / Deudores Varios": {
+ "account_type": "Receivable"
+ },
+ "Cuentas por Cobrar / Deudores en Gesti\u00f3n Judicial": {
+ "account_type": "Receivable"
+ },
+ "Cuentas por Cobrar / Deudores por Ventas": {
+ "account_type": "Receivable"
+ }
+ },
+ "Inventarios": {
+ "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Inventarios": {},
+ "Inventarios - Mercancias": {
+ "Inventarios - Mercancias / Categoria de productos 01": {}
+ },
+ "Inventarios - Mercancias en Tr\u00e1nsito": {},
+ "Materiales Varios ": {},
+ "Materias primas": {},
+ "Productos Elaborados": {},
+ "Productos en Curso de Elaboraci\u00f3n": {}
+ },
+ "Inversiones Financieras": {
+ "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones": {},
+ "Inversiones / Acciones Permanentes": {},
+ "Inversiones / Acciones Transitorias": {},
+ "Inversiones / T\u00edtulos P\u00fablicos": {}
+ },
+ "Otras Cuentas por Cobrar": {
+ "Otras Cuentas por Cobrar / (-) Intereses (+) a Devengar": {},
+ "Otras Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos": {},
+ "Otras Cuentas por Cobrar / Accionistas": {},
+ "Otras Cuentas por Cobrar / Alquileres Pagados por Adelantado": {},
+ "Otras Cuentas por Cobrar / Anticipo al Personal": {},
+ "Otras Cuentas por Cobrar / Anticipo de Impuestos": {},
+ "Otras Cuentas por Cobrar / Anticipos a Proveedores": {},
+ "Otras Cuentas por Cobrar / Intereses Pagados por Adelantado": {},
+ "Otras Cuentas por Cobrar / Pr\u00e9stamos otorgados": {}
+ }
+ },
+ "PASIVOS": {
+ "Cuentas por Pagar": {
+ "Cuentas por Pagar / (-) Intereses a Devengar por Compras al Cr\u00e9dito": {
+ "account_type": "Payable"
+ },
+ "Cuentas por Pagar / Anticipos de Clientes": {
+ "account_type": "Payable"
+ },
+ "Cuentas por Pagar / Proveedores": {
+ "account_type": "Payable"
+ }
+ },
+ "Impuestos por Pagar": {
+ "Impuestos por Pagar / ITBMS a Pagar": {},
+ "Impuestos por Pagar / Impuesto sobre la Renta a Pagar": {}
+ },
+ "Otras Cuentas por Pagar": {
+ "Otras Cuentas por Pagar / Acreedores Varios": {},
+ "Otras Cuentas por Pagar / Cobros por Adelantado": {},
+ "Otras Cuentas por Pagar / Dividendos a Pagar": {},
+ "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar": {}
+ },
+ "Pasivo Circulante": {
+ "Pasivo Circulante / Adelantos en Cuenta Corriente": {},
+ "Pasivo Circulante / Debentures Emitidos": {},
+ "Pasivo Circulante / Intereses a Pagar": {},
+ "Pasivo Circulante / Obligaciones a Pagar": {},
+ "Pasivo Circulante / Prestamos": {}
+ },
+ "Provisiones": {
+ "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos": {},
+ "Provisiones / Previsi\u00f3n para Garant\u00edas por Service": {},
+ "Provisiones / Previsi\u00f3n para juicios Pendientes": {}
+ },
+ "Salarios por Pagar": {
+ "Salarios por Pagar / Cargas Sociales a Pagar": {},
+ "Salarios por Pagar / Provisi\u00f3n para Sueldo Anual Complementario": {},
+ "Salarios por Pagar / Retenciones a Depositar": {},
+ "Salarios por Pagar / Sueldos a Pagar": {}
+ }
+ },
+ "PATRIMONIO": {
+ "Ajustes al Patrimonio": {
+ "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Activo Fijo": {}
+ },
+ "Aportes No Capitalizados": {
+ "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones": {},
+ "Aportes No Capitalizados / Primas de Emsi\u00f3n": {}
+ },
+ "Capital": {
+ "Capital / (-) Descuento de Emisi\u00f3n de Acciones": {},
+ "Capital / Acciones en Circulaci\u00f3n": {},
+ "Capital / Capital Propio": {},
+ "Capital / Dividendos a Distribuir en Acciones": {}
+ },
+ "Futuras Eventualidades": {
+ "Reserva Estatutaria": {},
+ "Reserva Facultativa": {},
+ "Reserva Legal": {},
+ "Reserva para Renovaci\u00f3n de Activo Fijo": {}
+ },
+ "Resultados No Asignados": {
+ "Resultado del Ejercicio": {},
+ "Resultados Acumulados": {},
+ "Resultados Acumulados del Ejercicio Anterior": {},
+ "Utilidades y P\u00e9rdidas del Ejercicio": {}
+ }
+ }
+ },
+ "Cuentas de Orden": {
+ "CUENTAS DE ORDEN ACREEDORAS": {
+ "Acreedor por Documentos Descontados": {},
+ "Acreedor por Garant\u00edas Otorgadas": {},
+ "Comitente por Mercaderias Recibidas en Consignaci\u00f3n": {}
+ },
+ "CUENTAS DE ORDEN DEUDORAS": {
+ "Dep\u00f3sito de Valores Recibos en Garant\u00eda": {},
+ "Documentos Descontados": {},
+ "Documentos Endosados": {},
+ "Garantias Otorgadas": {},
+ "Mercaderias Recibidas en Consignaci\u00f3n": {}
+ }
+ },
+ "Estado de Resultado": {
+ "COSTOS": {
+ "Compras": {
+ "Compras - Categoria de productos 01": {}
+ },
+ "Costo de Venta": {
+ "Costo de Venta - Categoria de productos 01": {}
+ },
+ "Costos de Producci\u00f3n": {},
+ "Gastos de Administraci\u00f3n": {},
+ "Gastos de Comercializaci\u00f3n": {}
+ },
+ "GASTOS": {
+ "Gastos No Operativos": {
+ "Donaciones Cedidas, Otorgadas": {},
+ "Gastos en Siniestros": {},
+ "P\u00e9rdida Venta Activo Fijo": {}
+ },
+ "Gastos Operativos": {
+ "Gastos Bancarios": {},
+ "Gastos de Publicidad y Propaganda": {},
+ "Gastos en Amortizaci\u00f3n": {},
+ "Gastos en Cargas Sociales": {},
+ "Gastos en Depreciaci\u00f3n de Activo Fijo": {},
+ "Gastos en Impuestos": {},
+ "Gastos en Salarios": {},
+ "Gastos en Servicios P\u00fablicos": {}
+ }
+ },
+ "INGRESOS": {
+ "Ingresos No Operativos": {
+ "Donaciones obtenidas, ganandas, percibidas": {},
+ "Ganancia Venta Inversiones Permanentes": {},
+ "Ganancia Venta de Activo Fijo": {},
+ "Recupero de Deudores Incobrables": {},
+ "Recupero de Rezagos": {}
+ },
+ "Ingresos Operativos": {
+ "Alquileres gananados, obtenidos, percibidos": {},
+ "Comisiones gananados, obtenidos, percibidos": {},
+ "Descuentos gananados, obtenidos, percibidos": {},
+ "Ganancia Venta de Acciones": {},
+ "Honorarios gananados, obtenidos, percibidos": {},
+ "Interese sobre Inversiones": {},
+ "Intereses gananados, obtenidos, percibidos": {},
+ "Ventas": {
+ "Ventas - Categoria de productos 01": {}
+ }
+ }
+ }
+ },
+ "name": "Panam\u00e1"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/pe_pe_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/pe_pe_chart_template.json
new file mode 100644
index 0000000..29e1f7e
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/pe_pe_chart_template.json
@@ -0,0 +1,2710 @@
+{
+ "country_code": "pe",
+ "name": "Peru - Plan de Cuentas 2011",
+ "tree": {
+ "Cuentas de Balance": {
+ "Acciones de inversi\u00f3n ": {
+ "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n ": {},
+ "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n en tesorer\u00eda ": {}
+ },
+ "Activo diferido ": {
+ "Activo diferido - Impuesto a la renta diferido": {
+ "Activo diferido - Impuesto a la renta diferido, impuesto a la renta diferido, patrimonio ": {},
+ "Activo diferido - Impuesto a la renta diferido, impuesto a la renta diferido, resultados ": {}
+ },
+ "Activo diferido - Intereses diferidos ": {
+ "Activo diferido - Intereses diferidos / intereses no devengados en medici\u00f3n a valor descontado": {},
+ "Activo diferido - Intereses diferidos / intereses no devengados en transacciones con terceros ": {}
+ },
+ "Activo diferido - Participaciones de los trabajadores diferidas ": {
+ "Activo diferido - Participaciones de los trabajadores .../ participaciones de los trabajadores diferidas, patrimonio ": {},
+ "Activo diferido - Participaciones de los trabajadores .../ participaciones de los trabajadores diferidas, resultados ": {}
+ }
+ },
+ "Activos adquiridos en arrendamiento financiero ": {
+ "Activos adquiridos en arrendamiento financiero - Inmuebles, maquinaria y equipo ": {
+ "Activos adquiridos ...- Inmuebles, maquinaria y equipo / edificaciones ": {},
+ "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipo de transporte": {},
+ "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipos diversos ": {},
+ "Activos adquiridos ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ": {},
+ "Activos adquiridos ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ": {},
+ "Activos adquiridos ...- Inmuebles, maquinaria y equipo / muebles y enseres": {},
+ "Activos adquiridos ...- Inmuebles, maquinaria y equipo / terrenos": {}
+ },
+ "Activos adquiridos en arrendamiento financiero - Inversiones inmobiliarias ": {
+ "Activos adquiridos ...- Inversiones inmobiliarias / edificaciones": {},
+ "Activos adquiridos ...- Inversiones inmobiliarias / terrenos ": {}
+ }
+ },
+ "Activos biol\u00f3gicos ": {
+ "Activos biol\u00f3gicos - Activos biol\u00f3gicos en desarrollo ": {
+ "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal": {
+ "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, costo": {},
+ "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, costo de financiaci\u00f3n ": {},
+ "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, valor razonable ": {}
+ },
+ "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal ": {
+ "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, costo": {},
+ "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, costo de financiaci\u00f3n ": {},
+ "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, valor razonable": {}
+ }
+ },
+ "Activos biol\u00f3gicos - Activos biol\u00f3gicos en producci\u00f3n ": {
+ "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal ": {
+ "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, costo": {},
+ "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, costo de financiaci\u00f3n": {},
+ "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, valor razonable ": {}
+ },
+ "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal ": {
+ "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, costo": {},
+ "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, costo de financiaci\u00f3n ": {},
+ "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, valor razonable ": {}
+ }
+ }
+ },
+ "Activos no corrientes mantenidos para la venta ": {
+ "Activos no corrientes mantenidos para la venta - Activos biol\u00f3gicos ": {
+ "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo": {
+ "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo": {},
+ "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costos de financiaci\u00f3n": {},
+ "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, valor razonable": {}
+ },
+ "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n ": {
+ "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo": {},
+ "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costos de financiaci\u00f3n": {},
+ "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, valor razonable": {}
+ }
+ },
+ "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles ": {
+ "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo ": {
+ "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo, costo": {},
+ "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos ": {
+ "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos, costo": {},
+ "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles": {
+ "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles, costo": {},
+ "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software)": {
+ "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software), costo": {},
+ "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software), revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles": {
+ "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles, costo ": {},
+ "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles, revaluaci\u00f3n ": {}
+ },
+ "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos ": {
+ "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos, costo ": {},
+ "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos, revaluaci\u00f3n ": {}
+ },
+ "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial ": {
+ "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial, costo ": {},
+ "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial, revaluaci\u00f3n": {}
+ }
+ },
+ "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos ": {
+ "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo": {
+ "Activos no corrientes mantenidos ...- Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo, costo": {}
+ },
+ "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n": {
+ "Activos no corrientes mantenidos ...- Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n, costo": {}
+ }
+ },
+ "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, inmuebles, maquinaria y equipo": {
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones ": {
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ": {},
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo de financiaci\u00f3n": {},
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, revaluaci\u00f3n ": {}
+ },
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte ": {
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte, costo": {},
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte, revaluaci\u00f3n ": {}
+ },
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipos diversos": {
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipos diversos, costo": {},
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipos diversos, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo ": {
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo, costo": {},
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n ": {
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n ": {},
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n": {},
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres": {
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres, costo": {},
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres, revaluaci\u00f3n": {}
+ }
+ },
+ "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, inversi\u00f3n inmoviliaria": {
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones": {
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo": {},
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, revaluaci\u00f3n": {},
+ "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, valor razonable": {}
+ }
+ },
+ "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada": {
+ "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos": {
+ "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo": {},
+ "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n": {}
+ },
+ "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo": {
+ "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n .../ inmuebles, maquinaria y equipo, herramientas y unidades de reemplazo": {},
+ "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n .../ inmuebles, maquinaria y equipo, maquinarias y equipos de explotaci\u00f3n": {},
+ "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, edificaciones": {},
+ "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, equipo de transporte": {},
+ "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, equipos diversos": {},
+ "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, muebles y enseres": {},
+ "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, terrenos": {}
+ },
+ "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / intangibles ": {
+ "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, concesiones, licencias y otros derechos ": {},
+ "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, costos de exploraci\u00f3n y desarrollo": {},
+ "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, f\u00f3rmulas, dise\u00f1os y prototipos ": {},
+ "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, patentes y propiedad industrial ": {},
+ "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, programas de computadora (software)": {},
+ "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, reservas de recursos extra\u00edbles ": {}
+ },
+ "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria": {
+ "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria, edificaciones": {},
+ "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria, terrenos": {}
+ }
+ },
+ "Activos no corrientes mantenidos para la venta - Inmuebles, maquinaria y equipo ": {
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones ": {
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de adquisici\u00f3n o construcci\u00f3n": {},
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de financiaci\u00f3n": {},
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte ": {
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, costo": {},
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos ": {
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, costo": {},
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ": {
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, costo ": {},
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ": {
+ "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n": {},
+ "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n": {},
+ "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres ": {
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres, costo": {},
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos ": {
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, costo": {},
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, revaluaci\u00f3n": {},
+ "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, valor razonable": {}
+ }
+ },
+ "Activos no corrientes mantenidos para la venta - Intangibles ": {
+ "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos ": {
+ "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos, costo ": {},
+ "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes ...- Intangibles / costos de exploraci\u00f3n y desarrollo": {
+ "Activos no corrientes ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo": {},
+ "Activos no corrientes ...- Intangibles / costos de exploraci\u00f3n y desarrollo, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ": {
+ "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos, costo": {},
+ "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes ...- Intangibles / otros activos intangibles": {
+ "Activos no corrientes ...- Intangibles / otros activos intangibles, costo": {},
+ "Activos no corrientes ...- Intangibles / otros activos intangibles, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes ...- Intangibles / patentes y propiedad industrial ": {
+ "Activos no corrientes ...- Intangibles / patentes y propiedad industrial, costo": {},
+ "Activos no corrientes ...- Intangibles / patentes y propiedad industrial, revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes ...- Intangibles / programas de computadora (software) ": {
+ "Activos no corrientes ...- Intangibles / programas de computadora (software), costo": {},
+ "Activos no corrientes ...- Intangibles / programas de computadora (software), revaluaci\u00f3n": {}
+ },
+ "Activos no corrientes ...- Intangibles / reservas de recursos extra\u00edbles": {
+ "Activos no corrientes ...- Intangibles / reservas de recursos extra\u00edbles, costo": {},
+ "Activos no corrientes ...- Intangibles / reservas de recursos extra\u00edbles, revaluaci\u00f3n": {}
+ }
+ },
+ "Activos no corrientes mantenidos para la venta - Inversiones inmobiliarias ": {
+ "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones": {
+ "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, costo": {},
+ "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, costos de financiaci\u00f3n": {},
+ "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, revaluaci\u00f3n": {},
+ "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, valor razonable": {}
+ },
+ "Activos no corrientes ...- Inversiones inmoviliarias / terrenos ": {
+ "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, costo": {},
+ "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, revaluaci\u00f3n": {},
+ "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, valor razonable": {}
+ }
+ }
+ },
+ "Caja y bancos (Activo disponible y exigible) - Efectivo y equivalentes de efectivos ": {
+ "Caja y bancos - Caja": {
+ "Caja y bancos - Caja / efectivo PEN (S/.)": {},
+ "Caja y bancos - Caja / efectivo USD ($)": {}
+ },
+ "Caja y bancos - Certificados bancarios **Otros equivalentes de efectivos ": {
+ "Caja y ...- Certificados bancarios / certificados bancarios ** otros equivalentes de efectivos ": {},
+ "Caja y ...- Certificados bancarios / otros": {}
+ },
+ "Caja y bancos - Cuentas corrientes en instituciones financieras": {
+ "Caja y ...- Cuentas corrientes en instituciones finacieras / cuentas corrientes operativas ": {
+ "Caja y .../ BCO. CTA CTE PEN (S/.)": {}
+ },
+ "Caja y ...- Cuentas corrientes en instituciones financieras / cuentas corrientes para fines espec\u00edficos": {}
+ },
+ "Caja y bancos - Dep\u00f3sitos en instituciones financieras": {
+ "Caja y ...- Dep\u00f3sitos en instituciones financieras / dep\u00f3sitos a plazo": {},
+ "Caja y ...- Dep\u00f3sitos en instituciones financieras / dep\u00f3sitos de ahorro": {}
+ },
+ "Caja y bancos - Efectivo en tr\u00e1nsito ": {},
+ "Caja y bancos - Fondos fijos": {
+ "Caja y ...- Fondos fijos / caja chica 01 PEN (S/.)": {}
+ },
+ "Cajas y bancos - Fondos sujetos a restricci\u00f3n": {
+ "Caja y ...- Fondos sujetos a restricci\u00f3n / fondos sujetos a restricci\u00f3n": {
+ "Caja y ...- Fondos sujetos a restricci\u00f3n / BN CTA DETRACCIONES PEN (S/.)": {}
+ }
+ }
+ },
+ "Capital (Patrimonio neto)": {
+ "Capital - Acciones en tesorer\u00eda ": {},
+ "Capital - Capital social ": {
+ "Capital - Capital social / acciones ": {},
+ "Capital - Capital social / participaciones ": {}
+ }
+ },
+ "Capital adicional ": {
+ "Capital adicional - Capitalizaciones en tr\u00e1mite ": {
+ "Capital adicional - Capitalizaciones en tr\u00e1mite / acreencias ": {},
+ "Capital adicional - Capitalizaciones en tr\u00e1mite / aportes ": {},
+ "Capital adicional - Capitalizaciones en tr\u00e1mite / reservas ": {},
+ "Capital adicional - Capitalizaciones en tr\u00e1mite / utilidades ": {}
+ },
+ "Capital adicional - Primas (descuento) de acciones ": {},
+ "Capital adicional - Reducciones de capital pendientes de formalizaci\u00f3n ": {}
+ },
+ "Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes": {
+ "Cuentas por cobrar al personal, a los accionistas ... - Directores ": {
+ "Cuentas por cobrar al personal, a los accionistas ... - Directores / adelanto de dietas": {},
+ "Cuentas por cobrar al personal, a los accionistas ... - Directores / entregas a rendir cuentas": {},
+ "Cuentas por cobrar al personal, a los accionistas ... - Directores / pr\u00e9stamos": {}
+ },
+ "Cuentas por cobrar al personal, a los accionistas ...- Accionistas o (socios) ": {
+ "Cuentas por cobrar ...- Accionistas (o socios) / pr\u00e9stamos ": {},
+ "Cuentas por cobrar ...- Accionistas (o socios) / suscripciones por cobrar a socios o accionistas ": {}
+ },
+ "Cuentas por cobrar al personal, a los accionistas ...- Cobranza dudosa ": {
+ "Cuentas por cobrar ...- Cobranza dudosa / accionistas (o socios) ": {},
+ "Cuentas por cobrar ...- Cobranza dudosa / directores ": {},
+ "Cuentas por cobrar ...- Cobranza dudosa / diversas ": {},
+ "Cuentas por cobrar ...- Cobranza dudosa / gerentes": {},
+ "Cuentas por cobrar ...- Cobranza dudosa / personal ": {}
+ },
+ "Cuentas por cobrar al personal, a los accionistas ...- Diversas ": {},
+ "Cuentas por cobrar al personal, a los accionistas ...- Gerentes ": {
+ "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / adelanto de remuneraciones": {},
+ "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / entregas a rendir cuentas": {},
+ "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / pr\u00e9stamos": {}
+ },
+ "Cuentas por cobrar al personal, a los accionistas ...- Personal": {
+ "Cuentas por cobrar ...- Personal / adelanto de remuneraciones": {},
+ "Cuentas por cobrar ...- Personal / entregas a rendir cuenta": {},
+ "Cuentas por cobrar ...- Personal / otras cuentas por cobrar al personal": {},
+ "Cuentas por cobrar ...- Personal / pr\u00e9stamos": {}
+ }
+ },
+ "Cuentas por cobrar comerciales, relacionadas": {
+ "Cuentas por cobrar comerciales ...- Anticipos recibidos": {
+ "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos ": {
+ "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / asociadas": {},
+ "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / matriz ": {},
+ "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / otros": {},
+ "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / subsidiarias": {},
+ "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / sucursales": {}
+ }
+ },
+ "Cuentas por cobrar comerciales ...- Cobranza dudosa": {
+ "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ": {},
+ "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ": {}
+ },
+ "Cuentas por cobrar comerciales ...- Facturas, boletas y otros comprobantes por cobrar ": {
+ "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera ": {
+ "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, asociadas": {},
+ "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, matriz": {},
+ "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, otros": {},
+ "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, subsidiarias": {},
+ "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, sucursal": {}
+ },
+ "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza ": {
+ "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, asociadas": {},
+ "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, matriz": {},
+ "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, otros": {},
+ "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, subsidiarias": {},
+ "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, sucursal": {}
+ },
+ "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento ": {
+ "Cuentas por ...- Facturas, boletas y otros .../ en descuento, asociadas": {},
+ "Cuentas por ...- Facturas, boletas y otros .../ en descuento, matriz": {},
+ "Cuentas por ...- Facturas, boletas y otros .../ en descuento, otros": {},
+ "Cuentas por ...- Facturas, boletas y otros .../ en descuento, subsidiarias": {},
+ "Cuentas por ...- Facturas, boletas y otros .../ en descuento, sucursal": {}
+ },
+ "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas ": {
+ "Cuentas por ...- Facturas, boletas y otros ... / no emitidas, matriz ": {},
+ "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, asociadas ": {},
+ "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, otros": {},
+ "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, sucursal ": {},
+ "Cuentas por... - Facturas, boletas y otros .../ no emitidas, subsidiarias ": {}
+ }
+ },
+ "Cuentas por cobrar comerciales ...- Letras por cobrar": {
+ "Cuentas por cobrar ...- Letras por cobrar / en cobranza ": {
+ "Cuentas por ...- Letras por cobrar / en cobranza, asociadas": {},
+ "Cuentas por ...- Letras por cobrar / en cobranza, matriz": {},
+ "Cuentas por ...- Letras por cobrar / en cobranza, otros": {},
+ "Cuentas por ...- Letras por cobrar / en cobranza, subsidiarias": {},
+ "Cuentas por ...- Letras por cobrar / en cobranza, sucursal": {}
+ },
+ "Cuentas por cobrar ...- Letras por cobrar / en descuento ": {
+ "Cuentas por ...- Letras por cobrar / en descuento, asociadas ": {},
+ "Cuentas por ...- Letras por cobrar / en descuento, matriz ": {},
+ "Cuentas por ...- Letras por cobrar / en descuento, otros": {},
+ "Cuentas por ...- Letras por cobrar / en descuento, subsidiarias": {},
+ "Cuentas por ...- Letras por cobrar / en descuento, sucursal": {}
+ },
+ "Cuentas por cobrar...- Letras por cobrar / en cartera": {
+ "Cuentas por ...- Letras por cobrar / en cartera, asociadas": {},
+ "Cuentas por ...- Letras por cobrar / en cartera, matriz": {},
+ "Cuentas por ...- Letras por cobrar / en cartera, otros": {},
+ "Cuentas por ...- Letras por cobrar / en cartera, subsidiarias": {},
+ "Cuentas por ...- Letras por cobrar / en cartera, sucursal": {}
+ }
+ }
+ },
+ "Cuentas por cobrar comerciales, terceros": {
+ "Cuentas por cobrar ..., terceros - Anticipos de clientes": {
+ "Cuentas por cobrar ..., terceros - Anticipos de clientes - Adelantos o Separaciones": {},
+ "Cuentas por cobrar ..., terceros - Anticipos de clientes - Cuotas Iniciales": {}
+ },
+ "Cuentas por cobrar ..., terceros - Cobranza dudosa ": {
+ "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ": {},
+ "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ": {}
+ },
+ "Cuentas por cobrar ..., terceros - Facturas, boletas y otros comprobantes por cobrar": {
+ "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera": {},
+ "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza": {},
+ "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento": {},
+ "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas": {}
+ },
+ "Cuentas por cobrar ..., terceros - Letras por cobrar": {
+ "Cuentas por cobrar ...- Letras por cobrar / en cartera ": {},
+ "Cuentas por cobrar ...- Letras por cobrar / en cobranza ": {},
+ "Cuentas por cobrar ...- Letras por cobrar / en descuento": {}
+ }
+ },
+ "Cuentas por cobrar diversas, relacionadas": {
+ "Cuentas por cobrar diversas, relacionadas - Activos por instrumentos financieros derivados": {},
+ "Cuentas por cobrar diversas, relacionadas - Cobranza dudosa ": {
+ "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda ": {},
+ "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ": {},
+ "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ": {},
+ "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos ": {},
+ "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados ": {}
+ },
+ "Cuentas por cobrar diversas, relacionadas - Dep\u00f3sitos otorgados en garant\u00eda": {},
+ "Cuentas por cobrar diversas, relacionadas - Interes\u00e9s, regal\u00edas y dividendos ": {
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos ": {
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, asociadas ": {},
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, matriz ": {},
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, otros": {},
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, subsidiarias ": {}
+ },
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas ": {
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, asociadas ": {},
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, matriz": {},
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, otros": {},
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, subsidiarias ": {},
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, sucursal ": {}
+ },
+ "Cuentas por cobrar ...- Intereses, r\u00e9galias y dividendos / intereses": {
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses , asociadas ": {},
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, matriz": {},
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, otros": {},
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, subsidiarias ": {},
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, sucursal ": {}
+ }
+ },
+ "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas ": {
+ "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas ": {},
+ "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas a Largo Plazo": {}
+ },
+ "Cuentas por cobrar diversas, relacionadas - Pr\u00e9stamos ": {
+ "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda ": {
+ "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, asociadas ": {},
+ "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, matriz ": {},
+ "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, otros": {},
+ "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, subsidiarias": {},
+ "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, sucursal": {}
+ },
+ "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda ": {
+ "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, asociadas": {},
+ "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, matriz": {},
+ "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, otros": {},
+ "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, subsidiarias": {},
+ "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, sucursal": {}
+ }
+ },
+ "Cuentas por cobrar diversas, relacionadas - Venta de activo inmovilizado ": {
+ "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ": {},
+ "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo": {},
+ "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles ": {},
+ "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria ": {},
+ "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria ": {}
+ }
+ },
+ "Cuentas por cobrar diversas, terceros": {
+ "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas": {
+ "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / entregas a rendir cuenta a terceros ": {},
+ "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas ": {
+ "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas ": {},
+ "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas a Largo Plazo": {}
+ }
+ },
+ "Cuentas por cobrar diversas, terceros - Activos por instrumentos financieros ": {
+ "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros derivados ": {
+ "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / cartera de negociaci\u00f3n ": {},
+ "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / instrumento de cobertura": {}
+ },
+ "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros primarios ": {}
+ },
+ "Cuentas por cobrar diversas, terceros - Cobranza dudosa ": {
+ "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda": {},
+ "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ": {},
+ "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ": {},
+ "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos": {},
+ "Cuentas por cobrar ...- Cobranza dudosa / reclamaciones a terceros ": {},
+ "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados": {}
+ },
+ "Cuentas por cobrar diversas, terceros - Dep\u00f3sitos otorgados en garant\u00eda": {
+ "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / dep\u00f3sitos en garant\u00eda por alquileres": {},
+ "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / otros dep\u00f3sitos en garant\u00eda ": {},
+ "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones financieras ": {},
+ "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones no financieras ": {}
+ },
+ "Cuentas por cobrar diversas, terceros - Intereses, regal\u00edas y dividendos": {
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos ": {},
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses": {},
+ "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas": {}
+ },
+ "Cuentas por cobrar diversas, terceros - Pr\u00e9stamos ": {
+ "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda": {},
+ "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda ": {}
+ },
+ "Cuentas por cobrar diversas, terceros - Reclamaciones a terceros": {
+ "Cuentas por cobrar ...- Reclamaciones a terceros / Compa\u00f1\u00edas aseguradoras": {},
+ "Cuentas por cobrar ...- Reclamaciones a terceros / otras": {},
+ "Cuentas por cobrar ...- Reclamaciones a terceros / servicios p\u00fablicos": {},
+ "Cuentas por cobrar ...- Reclamaciones a terceros / transportadoras": {},
+ "Cuentas por cobrar ...- Reclamaciones a terceros / tributos": {}
+ },
+ "Cuentas por cobrar diversas, terceros - Venta de activo inmovilizado": {
+ "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ": {},
+ "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo": {},
+ "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles": {},
+ "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria": {},
+ "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria": {}
+ }
+ },
+ "Cuentas por pagar a los accionistas(socios), directores y gerentes ": {
+ "Cuentas por pagar a los accionistas, directores y gerentes - Accionistas (o socios) ": {
+ "Cuentas por pagar ...- Accionistas / dividendos ": {},
+ "Cuentas por pagar ...- Accionistas / otras cuentas por pagar ": {},
+ "Cuentas por pagar ...- Accionistas / pr\u00e9stamos ": {
+ "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Corto Plazo": {},
+ "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Largo Plazo": {}
+ }
+ },
+ "Cuentas por pagar a los accionistas, directores y gerentes - Directores ": {
+ "Cuentas por pagar ...- Directores / dietas": {},
+ "Cuentas por pagar ...- Directores / otras cuentas por pagar ": {}
+ },
+ "Cuentas por pagar a los accionistas, directores y gerentes - Gerentes ": {}
+ },
+ "Cuentas por pagar comerciales, relacionadas": {
+ "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados": {
+ "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados ": {
+ "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, asociadas ": {},
+ "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, matriz ": {},
+ "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, otros ": {},
+ "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, subsidiarias ": {},
+ "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, sucursales ": {}
+ }
+ },
+ "Cuentas por pagar comerciales, relacionadas - Facturas, boletas y otros comprobantes por pagar": {
+ "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas": {
+ "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, asociadas": {},
+ "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, matriz": {},
+ "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, otros ": {},
+ "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, subsidiarias": {},
+ "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, sucursales ": {}
+ },
+ "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas ": {
+ "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, asociadas ": {},
+ "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, matriz ": {},
+ "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, otros ": {},
+ "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, subsidiarias ": {},
+ "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, sucursales ": {}
+ }
+ },
+ "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar ": {
+ "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar ": {
+ "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, asociadas ": {},
+ "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, matriz ": {},
+ "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, otros": {},
+ "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, subsidiarias": {},
+ "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, sucursales ": {}
+ }
+ },
+ "Cuentas por pagar comerciales, relacionadas - Letras por pagar ": {
+ "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar ": {
+ "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, asociadas ": {},
+ "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, matriz ": {},
+ "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, otros": {},
+ "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, subsidiarias ": {},
+ "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, sucursales ": {}
+ }
+ }
+ },
+ "Cuentas por pagar comerciales, terceros": {
+ "Cuentas por pagar comerciales, terceros - Anticipos a proveedores": {},
+ "Cuentas por pagar comerciales, terceros - Facturas, boletas y otros comprobantes por pagar": {
+ "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas": {},
+ "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas ": {}
+ },
+ "Cuentas por pagar comerciales, terceros - Honorarios por pagar ": {},
+ "Cuentas por pagar comerciales, terceros - Letras por pagar ": {}
+ },
+ "Cuentas por pagar diversas, relacionadas ": {
+ "Cuentas por pagar diversas, relacionadas - Anticipos recibidos ": {
+ "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / asociadas ": {},
+ "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / matriz ": {},
+ "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / otras ": {},
+ "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / subsidiarias ": {},
+ "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / sucursales ": {}
+ },
+ "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n ": {
+ "Cuentas por pagar diversas, relacianadas - Costos de financiaci\u00f3n / otras ": {},
+ "Cuentas por pagar diversas, relacianadas - Costos de financiaci\u00f3n / sucursales ": {},
+ "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / subsidiarias ": {},
+ "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / asociadas ": {},
+ "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / matriz": {}
+ },
+ "Cuentas por pagar diversas, relacionadas - Dividendos ": {
+ "Cuentas por pagar diversas, relacionadas - Dividendos / subsidiarias ": {},
+ "Cuentas por pagar diversas, relacionadas - Dividendos / asociadas ": {},
+ "Cuentas por pagar diversas, relacionadas - Dividendos / matriz ": {},
+ "Cuentas por pagar diversas, relacionadas - Dividendos / otras ": {},
+ "Cuentas por pagar diversas, relacionadas - Dividendos / sucursales ": {}
+ },
+ "Cuentas por pagar diversas, relacionadas - Otras cuentas por pagar diversas ": {
+ "Cuentas por pagar diversas, relacionadas - Otras cuentas por pagar diversas / otras cuentas por pagar diversas ": {
+ "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, asociadas ": {},
+ "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, matriz ": {},
+ "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, otras ": {},
+ "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, subsidiarias ": {},
+ "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, sucursales ": {}
+ }
+ },
+ "Cuentas por pagar diversas, relacionadas - Pasivo por compra de activo inmovilizado ": {
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / activos adquiridos en arrendamiento financiero ": {
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, asociadas ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, matriz ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, otras ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, subsidiarias ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, sucursales ": {}
+ },
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / activos biol\u00f3gicos ": {
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, asociadas ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, matriz ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, otras ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, subsidiarias ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, sucursales ": {}
+ },
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inmuebles, maquinaria y equipo ": {
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, asociadas ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, matriz ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, otras ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, subsidiarias ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, sucursales ": {}
+ },
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / intangibles ": {
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, asociadas ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, matriz ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, otras ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, subsidiarias ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, sucursales ": {}
+ },
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inversiones inmobiliarias ": {
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, asociadas": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, matriz": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, otras": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, subsidiarias": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, sucursales": {}
+ },
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inversiones mobiliarias ": {
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, asociadas ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, matriz ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, otras ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, subsidiarias ": {},
+ "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, sucursales ": {}
+ }
+ },
+ "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos ": {
+ "Cuentas por pagar diversas, relacianadas - Pr\u00e9stamos / otras ": {},
+ "Cuentas por pagar diversas, relacianadas - Pr\u00e9stamos / sucursales ": {},
+ "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / asociadas ": {},
+ "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / matriz ": {},
+ "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / subsidiarias ": {}
+ },
+ "Cuentas por pagar diversas, relacionadas - Regal\u00edas ": {
+ "Cuentas por pagar diversas, relacionadas - Regal\u00edas / asociadas ": {},
+ "Cuentas por pagar diversas, relacionadas - Regal\u00edas / matriz ": {},
+ "Cuentas por pagar diversas, relacionadas - Regal\u00edas / otras ": {},
+ "Cuentas por pagar diversas, relacionadas - Regal\u00edas / subsidiarias ": {},
+ "Cuentas por pagar diversas, relacionadas - Regal\u00edas / sucursales ": {}
+ }
+ },
+ "Cuentas por pagar diversas, terceros ": {
+ "Cuentas por pagar diversas, terceros - D\u00e9positos recibidos en garant\u00eda ": {},
+ "Cuentas por pagar diversas, terceros - Otras cuentas por pagar diversas ": {
+ "Cuentas por pagar ...- Otras cuentas por pagar diversas / donaciones condicionadas ": {},
+ "Cuentas por pagar ...- Otras cuentas por pagar diversas / otras cuentas por pagar": {},
+ "Cuentas por pagar ...- Otras cuentas por pagar diversas / subsidios gubernamentales ": {}
+ },
+ "Cuentas por pagar diversas, terceros - Pasivos financieros, compromiso de venta ": {},
+ "Cuentas por pagar diversas, terceros - Pasivos por compra de activo inmovilizado": {
+ "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos adquiridos en arrendamientos financiero ": {},
+ "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos biol\u00f3gicos": {},
+ "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inmuebles, maquinaria y equipo": {},
+ "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / intangibles ": {},
+ "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones inmoviliarias ": {},
+ "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones mobiliarias ": {}
+ },
+ "Cuentas por pagar diversas, terceros - Pasivos por instrumentos financieros ": {
+ "Cuentas por pagar ...- Pasivos por instrumentos financieros / instrumentos financieros derivados ": {
+ "Cuentas por pagar ...- Pasivos por instrumentos financieros .../ instrumentos financieros derivados, cartera de negociaci\u00f3n ": {},
+ "Cuentas por pagar ...- Pasivos por instrumentos financieros .../ instrumentos financieros derivados, instrumentos de cobertura ": {}
+ },
+ "Cuentas por pagar ...- Pasivos por instrumentos financieros / instrumentos financieros primarios ": {}
+ },
+ "Cuentas por pagar diversas, terceros - Reclamaciones de terceros ": {}
+ },
+ "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados ": {
+ "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Agotamiento acumulado ": {
+ "Depreciaci\u00f3n, amortizaci\u00f3n ...- Agotamiento acumulado / agotamiento de reservas de recursos extra\u00edbles ": {}
+ },
+ "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Amortizaci\u00f3n acumulada ": {
+ "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo ": {
+ "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, concesiones, licencias y otros derechos ": {},
+ "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, costos de exploraci\u00f3n y desarrollo": {},
+ "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, f\u00f3rmulas, dise\u00f1os y prototipos ": {},
+ "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, otros activos intangibles ": {},
+ "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, patentes y propiedad industrial": {},
+ "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, programas de computadora (software)": {}
+ },
+ "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costos de financiaci\u00f3n ": {
+ "Depreciaci\u00f3n, ...- Amortizaci\u00f3n acumulada / intangibles, costos de financiaci\u00f3n, costos de exploraci\u00f3n y desarrollo ": {}
+ },
+ "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n": {
+ "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, concesiones, licencias y otros derechos ": {},
+ "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, f\u00f3rmulas, dise\u00f1os y prototipos ": {},
+ "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, otros activos intangibles ": {},
+ "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, patentes y propiedad industrial": {},
+ "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, programas de computadora (software)": {}
+ }
+ },
+ "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Depreciaci\u00f3n acumulada ": {
+ "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / activos adquiridos en arrendamiento financiero ": {
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos adquiridos en arrendamiento ..., inmuebles, maquinaria y equipo de explotaci\u00f3n": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos adquiridos en arrendamiento financiero, inversiones inmobiliarias, edificaciones": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos adquiridos en arrendamiento financiero, inmuebles, maquinaria y equipo, edificaciones": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos adquiridos en arrendamiento financiero, inmuebles, maquinaria y equipos de transporte": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos adquiridos en arrendamiento financiero, inmuebles, maquinaria y equipos diversos ": {}
+ },
+ "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / activos biol\u00f3gicos en producci\u00f3n, costo": {
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos biol\u00f3gicos en producci\u00f3n, costo, activos biol\u00f3gicos de origen animal ": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos biol\u00f3gicos en producci\u00f3n, costo, activos biol\u00f3gicos de origen vegetal ": {}
+ },
+ "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n ": {
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n, activos biol\u00f3gicos de origen animal ": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos biol\u00f3gicos en producci\u00f3n,costo de financiacion, activos biol\u00f3gicos de origen vegetal ": {}
+ },
+ "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inmuebles, maquinaria y equipo, costo ": {
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, edificaciones": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, equipo de transporte": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, equipos diversos ": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, herramientas y unidades de reemplazo ": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, maquinarias y equipos de explotaci\u00f3n ": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, muebles y enseres": {}
+ },
+ "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inmuebles, maquinaria y equipo, costo de financiaci\u00f3n ": {
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo de financiaci\u00f3n, edificaciones ": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo de financiaci\u00f3n, maquinarias y equipos de explotaci\u00f3n": {}
+ },
+ "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inmuebles, maquinaria y equipo, revaluaci\u00f3n": {
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, edificaciones ": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, equipo de transporte ": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, equipos diversos ": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, herramientas y unidades de reemplazo ": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, maquinarias y equipos de explotaci\u00f3n ": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, muebles y enseres": {}
+ },
+ "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias ": {
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias, edificaciones, costo de financiaci\u00f3n ": {},
+ "Depreciaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias, edificaciones, revaluaci\u00f3n ": {}
+ }
+ }
+ },
+ "Desvalorizaci\u00f3n de activo inmovilizado ": {
+ "Desvalorizaci\u00f3n de activo inmovilizado - **Desvalorizaci\u00f3n de activos biol\u00f3gicos ": {
+ "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo ": {
+ "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo": {},
+ "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo de financiaci\u00f3n ": {}
+ },
+ "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n ": {
+ "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo": {},
+ "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n": {}
+ }
+ },
+ "Desvalorizaci\u00f3n de activo inmovilizado - **Desvalorizaci\u00f3n de intangibles ": {
+ "Desvalorizaci\u00f3n ...- Intangibles / concesiones, licencias y otros derechos ": {},
+ "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo": {
+ "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo": {},
+ "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo de financiaci\u00f3n": {}
+ },
+ "Desvalorizaci\u00f3n ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ": {},
+ "Desvalorizaci\u00f3n ...- Intangibles / otros activos intangibles": {},
+ "Desvalorizaci\u00f3n ...- Intangibles / patentes y propiedad industrial": {},
+ "Desvalorizaci\u00f3n ...- Intangibles / plusval\u00eda mercantil ": {},
+ "Desvalorizaci\u00f3n ...- Intangibles / programas de computadora (software) ": {}
+ },
+ "Desvalorizaci\u00f3n de activo inmovilizado - Desvalorizaci\u00f3n de inmuebles, maquinaria y equipo ": {
+ "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones": {
+ "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ": {},
+ "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones, edificaciones, costo de financiaci\u00f3n ": {}
+ },
+ "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / equipo de transporte": {},
+ "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / equipos diversos ": {},
+ "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ": {},
+ "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ": {
+ "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n ": {},
+ "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n ": {}
+ },
+ "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / muebles y enseres": {},
+ "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / terrenos ": {}
+ },
+ "Desvalorizaci\u00f3n de activo inmovilizado - Desvalorizaci\u00f3n de inversiones mobiliarias": {
+ "Desvalorizaci\u00f3n de activo ...- Desvalorizaci\u00f3n de inversiones .., inversiones a ser mantenidas hasta el vencimiento": {},
+ "Desvalorizaci\u00f3n de activo ...- Desvalorizaci\u00f3n de inversiones .., inversiones financieras representativas de derecho patrimonial": {}
+ },
+ "Desvalorizaci\u00f3n de activo inmovilizado - Inversiones inmobiliarias ": {
+ "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones ": {
+ "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ": {},
+ "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones, edificaciones, costo de financiaci\u00f3n ": {}
+ },
+ "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / terrenos ": {}
+ }
+ },
+ "Desvalorizaci\u00f3n de existencias ": {
+ "Desvalorizaci\u00f3n de existencias - Envases y embalajes ": {
+ "Desvalorizaci\u00f3n ...- Envases y embalajes / embalajes": {},
+ "Desvalorizaci\u00f3n ...- Envases y embalajes / envases": {}
+ },
+ "Desvalorizaci\u00f3n de existencias - Existencias por recibir ": {
+ "Desvalorizaci\u00f3n ...- Existencias por recibir / envases y embalajes ": {},
+ "Desvalorizaci\u00f3n ...- Existencias por recibir / materiales auxiliares, suministros y repuestos ": {},
+ "Desvalorizaci\u00f3n ...- Existencias por recibir / materias primas ": {},
+ "Desvalorizaci\u00f3n ...- Existencias por recibir / mercader\u00edas ": {}
+ },
+ "Desvalorizaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos": {
+ "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / materiales auxiliares ": {},
+ "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / repuestos": {},
+ "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / suministros": {}
+ },
+ "Desvalorizaci\u00f3n de existencias - Materias primas": {
+ "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos agropecuarios y pisc\u00edcolas ": {},
+ "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos de extracci\u00f3n ": {},
+ "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos inmuebles ": {},
+ "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos manufacturados ": {}
+ },
+ "Desvalorizaci\u00f3n de existencias - Mercader\u00edas": {
+ "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas ": {},
+ "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas de extracci\u00f3n ": {},
+ "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas inmuebles ": {},
+ "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas ": {},
+ "Desvalorizaci\u00f3n ...- Mercader\u00edas / otras mercader\u00edas": {}
+ },
+ "Desvalorizaci\u00f3n de existencias - Productos en proceso ": {
+ "Desvalorizaci\u00f3n ...- Productos en proceso / costos de financiaci\u00f3n, productos en proceso ": {},
+ "Desvalorizaci\u00f3n ...- Productos en proceso / existencias de servicios en proceso ": {},
+ "Desvalorizaci\u00f3n ...- Productos en proceso / otros productos en proceso ": {},
+ "Desvalorizaci\u00f3n ...- Productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso ": {},
+ "Desvalorizaci\u00f3n ...- Productos en proceso / productos en proceso de manufactura ": {},
+ "Desvalorizaci\u00f3n ...- Productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n ": {},
+ "Desvalorizaci\u00f3n ...- Productos en proceso / productos inmuebles en proceso ": {}
+ },
+ "Desvalorizaci\u00f3n de existencias - Productos terminados ": {
+ "Desvalorizaci\u00f3n ...- Productos terminados / costos de financiaci\u00f3n, productos terminados ": {},
+ "Desvalorizaci\u00f3n ...- Productos terminados / existencias de servicios terminados ": {},
+ "Desvalorizaci\u00f3n ...- Productos terminados / otros productos terminados": {},
+ "Desvalorizaci\u00f3n ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados ": {},
+ "Desvalorizaci\u00f3n ...- Productos terminados / productos de extracci\u00f3n terminados ": {},
+ "Desvalorizaci\u00f3n ...- Productos terminados / productos inmuebles ": {},
+ "Desvalorizaci\u00f3n ...- Productos terminados / productos manufacturados ": {}
+ },
+ "Desvalorizaci\u00f3n de existencias - Subproductos, desechos y desperdicios ": {
+ "Desvalorizaci\u00f3n ...- Subproductos, desechos y desperdicios / desechos y desperdicios": {},
+ "Desvalorizaci\u00f3n ...- Subproductos, desechos y desperdicios / subproductos ": {}
+ }
+ },
+ "Envases y embalajes ": {
+ "Envases y embalajes - Embalajes": {},
+ "Envases y embalajes - Envases": {},
+ "Envases y embalajes - Envases y embalajes desvalorizados": {
+ "Envases y ...- Envases y embalajes desvalorizados / embalajes": {},
+ "Envases y ...- Envases y embalajes desvalorizados / envases": {}
+ }
+ },
+ "Estimaci\u00f3n de cuentas de cobranza dudosa": {
+ "Estimaci\u00f3n de cuentas de cobranza dudosa - ** Cuentas por cobrar comerciales, relacionadas ": {
+ "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / facturas, boletas y otros comprobantes por cobrar ": {},
+ "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / letras por cobrar ": {}
+ },
+ "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes": {
+ "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ accionistas (o socios) ": {},
+ "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ directores": {},
+ "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ diversas": {},
+ "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ gerentes": {},
+ "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ personal": {}
+ },
+ "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar comerciales, terceros ": {
+ "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / facturas, boletas y otros comprobantes por cobrar ": {},
+ "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / letras por cobrar ": {}
+ },
+ "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, relacionadas": {
+ "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, relacionadas / pr\u00e9stamos ": {},
+ "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / activos por instrumentos financieros": {},
+ "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda ": {},
+ "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / intereses, regal\u00edas y dividendos ": {},
+ "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas ": {},
+ "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / venta de activos inmovilizados ": {}
+ },
+ "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros ": {
+ "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / activos por instrumentos financieros": {},
+ "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda": {},
+ "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / intereses, r\u00e9galias y dividendos": {},
+ "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas": {},
+ "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / pr\u00e9stamos": {},
+ "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / reclamaciones a terceros": {},
+ "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / venta de activo inmovilizado": {}
+ }
+ },
+ "Excedente de revaluaci\u00f3n ": {
+ "Excedente de revaluaci\u00f3n - Excedente de revaluaci\u00f3n ": {
+ "Excedente de ...- Excedente de revaluaci\u00f3n / inmuebles, maquinaria y equipos ": {},
+ "Excedente de ...- Excedente de revaluaci\u00f3n / intangibles ": {},
+ "Excedente de ...- Exdecente de revaluaci\u00f3n / inversiones inmobiliarias ": {}
+ },
+ "Excedente de revaluaci\u00f3n - Excedente de revaluaci\u00f3n, acciones liberadas recibidas ": {},
+ "Excedente de revaluaci\u00f3n - Participaci\u00f3n en excedente de revaluaci\u00f3n, inversiones en entidades relacionadas ": {}
+ },
+ "Existencias por recibir ": {
+ "Existencias por recibir - Envases y embalajes": {},
+ "Existencias por recibir - Existencias por recibir desvalorizadas": {
+ "Existencias por ...- Existencias por recibir desvalorizadas / envases y embalajes ": {},
+ "Existencias por ...- Existencias por recibir desvalorizadas / materiales auxiliares, suministros y repuesto": {},
+ "Existencias por ...- Existencias por recibir desvalorizadas / materias primas ": {},
+ "Existencias por ...- Existencias por recibir desvalorizadas / mercader\u00edas ": {}
+ },
+ "Existencias por recibir - Materiales auxiliares, suministros y repuestos ": {},
+ "Existencias por recibir - Materias primas ": {},
+ "Existencias por recibir - Mercader\u00edas ": {
+ "Existencias por recibir - Mercader\u00edas / Categoria de productos 01": {}
+ }
+ },
+ "Inmuebles, maquinaria y equipo ": {
+ "Inmuebles, maquinaria y equipo - ** Unidades de transporte ": {
+ "Inmuebles, maquinaria y equipo - Unidades de transporte / veh\u00edculos motorizados ": {
+ "Inmuebles, ...- Unidades de transporte / veh\u00edculos motorizados, costo": {},
+ "Inmuebles, ...- Unidades de transporte / veh\u00edculos motorizados, revaluaci\u00f3n": {}
+ },
+ "Inmuebles, maquinaria y equipo - Unidades de transporte / veh\u00edculos no motorizados ": {
+ "Inmuebles, ...- Unidades de transporte / veh\u00edculos no motorizados, costo": {},
+ "Inmuebles, ...- Unidades de transporte / veh\u00edculos no motorizados, revaluaci\u00f3n": {}
+ }
+ },
+ "Inmuebles, maquinaria y equipo - Construcciones y obras en curso ": {
+ "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / adaptaci\u00f3n de terrenos ": {},
+ "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / construcciones en curso ": {},
+ "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / costo de financiaci\u00f3n, inmuebles maquinaria y equipo": {
+ "Inmue...- Constru.../ costo de financiaci\u00f3n, inmuebles, maquinaria y ..., C de F, maquinarias y equipos de explotaci\u00f3n": {},
+ "Inmuebles, ...- Construcciones y .../ costo de financiaci\u00f3n, inmuebles, maquinaria y equipo, costo de financiaci\u00f3n, edificaci...": {}
+ },
+ "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / costo de financiaci\u00f3n, inversiones inmobiliarias": {
+ "Inmuebles, ...- Construcciones y .../ costo de financiaci\u00f3n, inversiones inmobiliarias, costo de financiaci\u00f3n, edificaciones": {}
+ },
+ "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / inversi\u00f3n inmobiliaria en curso ": {},
+ "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / maquinaria en montaje": {},
+ "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / otros activos en curso ": {}
+ },
+ "Inmuebles, maquinaria y equipo - Edificaciones": {
+ "Inmuebles, maquinaria y equipo - Edificaciones / almacenes": {
+ "Inmuebles, maquinaria ...- Edificaciones / almacenes, costo de adquisici\u00f3n o construcci\u00f3n": {},
+ "Inmuebles, maquinaria ...- Edificaciones / almacenes, costo de financiaci\u00f3n, almacenes": {},
+ "Inmuebles, maquinaria ...- Edificaciones / almacenes, revaluaci\u00f3n": {}
+ },
+ "Inmuebles, maquinaria y equipo - Edificaciones / edificaciones administrativas ": {
+ "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, costo de adquisici\u00f3n o construcci\u00f3n": {},
+ "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, costo de financiaci\u00f3n, edificaciones": {},
+ "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, revaluaci\u00f3n": {}
+ },
+ "Inmuebles, maquinaria y equipo - Edificaciones / edificaciones para producci\u00f3n ": {
+ "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n": {},
+ "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, costo de financiaci\u00f3n, edificaciones para producci\u00f3n": {},
+ "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, revaluaci\u00f3n": {}
+ },
+ "Inmuebles, maquinaria y equipo - Edificaciones / instalaciones": {
+ "Inmuebles, maquinaria ...- Edificaciones / instalaciones, costo de adquisici\u00f3n o construcci\u00f3n": {},
+ "Inmuebles, maquinaria ...- Edificaciones / instalaciones, costo de financiaci\u00f3n, instalaciones": {},
+ "Inmuebles, maquinaria ...- Edificaciones / instalaciones, revaluaci\u00f3n ": {}
+ }
+ },
+ "Inmuebles, maquinaria y equipo - Equipos diversos": {
+ "Inmuebles, maquinaria y equipo - Equipos diversos / equipo de comunicaci\u00f3n": {
+ "Inmuebles, ...- Equipos diversos / equipo de comunicaci\u00f3n, costo": {},
+ "Inmuebles, ...- Equipos diversos / equipo de comunicaci\u00f3n, revaluaci\u00f3n": {}
+ },
+ "Inmuebles, maquinaria y equipo - Equipos diversos / equipo de seguridad": {
+ "Inmuebles, ...- Equipos diversos / equipo de seguridad, costo": {},
+ "Inmuebles, ...- Equipos diversos / equipo de seguridad, revaluaci\u00f3n": {}
+ },
+ "Inmuebles, maquinaria y equipo - Equipos diversos / equipo para procesamiento de informaci\u00f3n (de c\u00f3mputo) ": {
+ "Inmuebles, ...- Equipos diversos / equipo para procesamiento de informaci\u00f3n, costo": {},
+ "Inmuebles, ...- Equipos diversos / equipo para procesamiento de informaci\u00f3n, revaluaci\u00f3n": {}
+ },
+ "Inmuebles, maquinaria y equipo - Equipos diversos / otros equipos ": {
+ "Inmuebles, ...- Equipos diversos / otros equipos, costo": {},
+ "Inmuebles, ...- Equipos diversos / otros equipos, revaluaci\u00f3n ": {}
+ }
+ },
+ "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo ": {
+ "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo / herramientas ": {
+ "Inmuebles, ...- Herramientas y unidades de reemplazo / herramientas, costo ": {},
+ "Inmuebles, ...- Herramientas y unidades de reemplazo / herramientas, revaluaci\u00f3n": {}
+ },
+ "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo / unidades de reemplazo": {
+ "Inmuebles, ...- Herramientas y unidades de reemplazo / unidades de reemplazo, costo": {},
+ "Inmuebles, ...- Herramientas y unidades de reemplazo / unidades de reemplazo, revaluaci\u00f3n": {}
+ }
+ },
+ "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n": {
+ "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n / maquinarias y equipos de explotaci\u00f3n": {
+ "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos .., costo de financiaci\u00f3n, maquinarias y equipos de explotaci\u00f3n": {},
+ "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n": {},
+ "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n": {}
+ }
+ },
+ "Inmuebles, maquinaria y equipo - Muebles y enseres": {
+ "Inmuebles, maquinaria y equipo - Muebles y enseres / enseres": {
+ "Inmuebles, ...- Muebles y enseres / enseres, costo": {},
+ "Inmuebles, ...- Muebles y enseres / enseres, revaluaci\u00f3n": {}
+ },
+ "Inmuebles, maquinaria y equipo - Muebles y enseres / muebles": {
+ "Inmuebles, ...- Muebles y enseres / muebles, costo ": {},
+ "Inmuebles, ...- Muebles y enseres / muebles, revaluaci\u00f3n": {}
+ }
+ },
+ "Inmuebles, maquinaria y equipo - Terrenos ": {
+ "Inmuebles, maquinaria y equipo - Terrenos / terrenos ": {
+ "Inmuebles, maquinaria ...- Terrenos / terrenos, costo": {},
+ "Inmuebles, maquinaria ...- Terrenos / terrenos, revaluaci\u00f3n": {}
+ }
+ },
+ "Inmuebles, maquinaria y equipo - Unidades por recibir ": {
+ "Inmuebles, maquinaria y equipo - Unidades por recibir / equipo de transporte": {},
+ "Inmuebles, maquinaria y equipo - Unidades por recibir / equipos diversos": {},
+ "Inmuebles, maquinaria y equipo - Unidades por recibir / herramientas y unidades de reemplazo": {},
+ "Inmuebles, maquinaria y equipo - Unidades por recibir / maquinarias y equipos de explotaci\u00f3n ": {},
+ "Inmuebles, maquinaria y equipo - Unidades por recibir / muebles y enseres": {}
+ }
+ },
+ "Intangibles ": {
+ "Intangibles - Concesiones, licencias y otros derechos ": {
+ "Intangibles - Concesiones, licencias y otros derechos / concesiones ": {
+ "Intangibles - Concesiones, licencias .../ concesiones, costo": {},
+ "Intangibles - Concesiones, licencias .../ concesiones, revaluaci\u00f3n ": {}
+ },
+ "Intangibles - Concesiones, licencias y otros derechos / licencias": {
+ "Intangibles - Concesiones, licencias .../ licencias, costo ": {},
+ "Intangibles - Concesiones, licencias .../ licencias, revaluaci\u00f3n ": {}
+ },
+ "Intangibles - Concesiones, licencias y otros derechos / otros derechos": {
+ "Intangibles - Concesiones, licencias .../ otros derechos, costo": {},
+ "Intangibles - Concesiones, licencias .../ otros derechos, revaluaci\u00f3n": {}
+ }
+ },
+ "Intangibles - Costos de exploraci\u00f3n y desarrollo ": {
+ "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo ": {
+ "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo, costo": {},
+ "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo, costo de financiaci\u00f3n": {},
+ "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo, revaluaci\u00f3n": {}
+ },
+ "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n ": {
+ "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n, costo": {},
+ "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n, costo de financiaci\u00f3n": {},
+ "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n, revaluaci\u00f3n": {}
+ }
+ },
+ "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos": {
+ "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos": {
+ "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos, costo": {},
+ "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos, revaluaci\u00f3n ": {}
+ },
+ "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas ": {
+ "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas, costo": {},
+ "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas, revaluaci\u00f3n": {}
+ }
+ },
+ "Intangibles - Otros activos intangibles ": {
+ "Intangibles - Otros activos intangibles / otros activos intangibles ": {
+ "Intangibles - Otros activos intangibles / otros activos intangibles, costo ": {},
+ "Intangibles - Otros activos intangibles / otros activos intangibles, revaluaci\u00f3n": {}
+ }
+ },
+ "Intangibles - Patentes y propiedad industrial ": {
+ "Intangibles - Patentes y propiedad industrial / marcas": {
+ "Intangibles - Patentes y propiedad industrial / marcas, costo": {},
+ "Intangibles - Patentes y propiedad industrial / marcas, revaluaci\u00f3n": {}
+ },
+ "Intangibles - Patentes y propiedad industrial / patentes": {
+ "Intangibles - Patentes y propiedad industrial / patentes, costo": {},
+ "Intangibles - Patentes y propiedad industrial / patentes, revaluaci\u00f3n": {}
+ }
+ },
+ "Intangibles - Plusval\u00eda mercantil ": {
+ "Intangibles - Plusval\u00eda mercantil / plusval\u00eda mercantil ": {}
+ },
+ "Intangibles - Programas de computadora (software) ": {
+ "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas ": {
+ "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas, costo ": {},
+ "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas, revaluaci\u00f3n ": {}
+ }
+ },
+ "Intangibles - Reservas de recursos extra\u00edbles ": {
+ "Intangibles - Reservas de recursos extra\u00edbles / madera ": {
+ "Intangibles - Reservas de recursos extra\u00edbles / madera, costo": {},
+ "Intangibles - Reservas de recursos extra\u00edbles / madera, revaluaci\u00f3n": {}
+ },
+ "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles ": {
+ "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles, costo": {},
+ "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles, revaluaci\u00f3n": {}
+ },
+ "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas ": {
+ "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas, costo": {},
+ "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas, revaluaci\u00f3n": {}
+ },
+ "Intangibles - Reservas de recursos extra\u00edbles/ minerales ": {
+ "Intangibles - Reservas de recursos extra\u00edbles/ minerales, costo": {},
+ "Intangibles - Reservas de recursos extra\u00edbles/ minerales, revaluaci\u00f3n": {}
+ }
+ }
+ },
+ "Inversiones al valor razonable y disponibles para la venta ** Inversiones financieras": {
+ "Inversiones al valor razonable ...- Inversiones al valor razonable ** Inversiones mantenidas para negociaci\u00f3n ": {
+ "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda": {
+ "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda / costo": {},
+ "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda / valor razonable ": {}
+ },
+ "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades": {
+ "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades / costo": {},
+ "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades / valor razonable ": {}
+ },
+ "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado": {
+ "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado / costo": {},
+ "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado / valor razonable ": {}
+ },
+ "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero": {
+ "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero / costo": {},
+ "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero / valor razonable ": {}
+ },
+ "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas": {
+ "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas / costo": {},
+ "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas / valor razonable": {}
+ }
+ },
+ "Inversiones al valor razonable y disponibles ...- Activos financieros / compromiso de compra": {
+ "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta ": {
+ "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta / costo": {},
+ "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta / valor razonable": {}
+ },
+ "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n ": {
+ "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n / costo": {},
+ "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n / valor razonable": {}
+ }
+ },
+ "Inversiones al valor razonable y disponibles ...- Inversiones disponibles para la venta": {
+ "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda eh": {
+ "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda / costo ": {},
+ "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda / valor razonable ": {}
+ },
+ "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado eh": {
+ "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado / costo": {},
+ "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado /valor razonable": {}
+ },
+ "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero eh": {
+ "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / costo": {},
+ "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / valor razonable": {}
+ },
+ "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas eh": {
+ "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas / costo ": {},
+ "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas / valor razonable": {}
+ }
+ }
+ },
+ "Inversiones inmobiliarias ": {
+ "Inversiones inmobiliarias - Edificaciones ": {
+ "Inversiones ...- Edificaciones / edificaciones": {
+ "Inversiones ...- Edificaciones / edificaciones, costo": {},
+ "Inversiones ...- Edificaciones / edificaciones, costos de financiaci\u00f3n, inversiones inmobliarias": {},
+ "Inversiones ...- Edificaciones / edificaciones, revaluaci\u00f3n": {},
+ "Inversiones ...- Edificaciones / edificaciones, valor razonable": {}
+ }
+ },
+ "Inversiones inmobiliarias - Terrenos ": {
+ "Inversiones ...- Terrenos / rurales ": {
+ "Inversiones ...- Terrenos / rurales, costo": {},
+ "Inversiones ...- Terrenos / rurales, revaluaci\u00f3n": {},
+ "Inversiones ...- Terrenos / rurales, valor razonable ": {}
+ },
+ "Inversiones ...- Terrenos / urbanos ": {
+ "Inversiones ...- Terrenos / urbanos, costo": {},
+ "Inversiones ...- Terrenos / urbanos, revaluaci\u00f3n": {},
+ "Inversiones ...- Terrenos / urbanos, valor razonable ": {}
+ }
+ }
+ },
+ "Inversiones mobiliarias (Activo inmovilizado)": {
+ "Inversiones mobiliarias - Desvalorizaci\u00f3n de inversiones mobiliarias ** acuerdos de compra ": {
+ "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ instrumentos financieros representativos de derecho ..., acuerdo de compra ": {},
+ "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ inversiones a ser mantenidas hasta el vencimiento, acuerdo de compra": {}
+ },
+ "Inversiones mobiliarias - Instrumentos financieros representativos de derecho patrimonial ": {
+ "Inversiones ...- Instrumentos financieros representativos de .../ acciones representativas de capital social, preferentes ": {
+ "Inversiones ...- Instrumentos .../ acciones representativas de capital social, preferentes, participaci\u00f3n patrimonial ": {},
+ "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, preferentes, costo": {},
+ "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, preferentes, valor razonable ": {}
+ },
+ "Inversiones ...- Instrumentos financieros representativos de .../ participaciones en asociaciones en participaci\u00f3n y consorcios": {
+ "Inversiones ...- Instrumentos financieros .../ participaciones en asociaciones en participaci\u00f3n ..., participaci\u00f3n patrimonial": {},
+ "Inversiones ...- Instrumentos financieros .../ participaciones en asociaciones en participaci\u00f3n y consorcios, costo": {},
+ "Inversiones ...- Instrumentos financieros .../ participaciones en asociaciones en participaci\u00f3n y consorcios, valor razonable": {}
+ },
+ "Inversiones ...- Instrumentos financieros representativos de derecho .../ **certificados de participaci\u00f3n de fondos de inversi\u00f3n": {
+ "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, costo": {},
+ "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, valor razonable ": {}
+ },
+ "Inversiones ...- Instrumentos financieros representativos de derecho .../ acciones de inversi\u00f3n": {
+ "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, costo ": {},
+ "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, participaci\u00f3n patrimonial ": {},
+ "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, valor razonable": {}
+ },
+ "Inversiones ...- Instrumentos financieros representativos de derecho .../ acciones representativas de capital social, comunes": {
+ "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, costo": {},
+ "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, participaci\u00f3n patrimonial": {},
+ "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, valor razonable": {}
+ },
+ "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de participaci\u00f3n de fondos mutuos": {
+ "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, costo": {},
+ "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, valor razonable": {}
+ },
+ "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de suscripci\u00f3n preferente": {},
+ "Inversiones ...- Instrumentos financieros representativos de derecho patrimonial / otros t\u00edtulos representativos de patrimonio": {
+ "Inversiones ...- Instrumentos financieros representativos de .../ otros t\u00edtulos representativos de patrimonio, valor razonable ": {},
+ "Inversiones ...- Instrumentos financieros representativos de derecho .../ otros t\u00edtulos representativos de patrimonio, costo": {}
+ }
+ },
+ "Inversiones mobiliarias - Inversiones a ser mantenidas hasta el vencimiento": {
+ "Inversiones ...- Inversiones a ser mantenidas hasta el vencimiento / instrumentos financieros representativos de deuda": {
+ "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos o garantizados por el estado ": {},
+ "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por el sistema financiero": {},
+ "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por las empresas ": {},
+ "Inversiones ...- Inversiones a ../ instrumentos ., otros t\u00edtulos representativos de deuda **valores emitidos por otras entidades": {}
+ }
+ }
+ },
+ "Materiales auxiliares, suministros y repuestos ": {
+ "Materiales auxiliares, suministros y repuestos - Materiales auxiliares ": {},
+ "Materiales auxiliares, suministros y repuestos - Materiales auxiliares, suministros y repuestos desvalorizados ": {
+ "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / materiales auxiliares": {},
+ "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / repuestos ": {},
+ "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / suministros ": {}
+ },
+ "Materiales auxiliares, suministros y repuestos - Repuestos ": {},
+ "Materiales auxiliares, suministros y repuestos - Suministros ": {
+ "Materiales auxiliares, suministros ...- Suministros / combustibles ": {},
+ "Materiales auxiliares, suministros ...- Suministros / energ\u00eda ": {},
+ "Materiales auxiliares, suministros ...- Suministros / lubricantes ": {},
+ "Materiales auxiliares, suministros ...- Suministros / otros suministros ": {}
+ }
+ },
+ "Materias primas ": {
+ "Materias primas - Materias primas desvalorizadas": {
+ "Materias ...- Materias primas desvalorizadas / materias primas para productos agropecuarios y pisc\u00edcolas": {},
+ "Materias ...- Materias primas desvalorizadas / materias primas para productos de extracci\u00f3n": {},
+ "Materias ...- Materias primas desvalorizadas / materias primas para productos inmuebles ": {},
+ "Materias ...- Materias primas desvalorizadas / materias primas para productos manufacturados": {}
+ },
+ "Materias primas - Materias primas para productos agropecuarios y pisc\u00edcolas": {},
+ "Materias primas - Materias primas para productos de extracci\u00f3n ": {},
+ "Materias primas - Materias primas para productos inmuebles ": {},
+ "Materias primas - Materias primas para productos manufacturados": {}
+ },
+ "Mercader\u00edas (Activo realizable)": {
+ "Mercader\u00edas - Mercaderias desvalorizadas": {
+ "Mercade...- Mercader\u00edas desvalorizadas / inmuebles ": {},
+ "Mercade...- Mercader\u00edas desvalorizadas / mercader\u00edas manufacturadas": {},
+ "Mercade...- Mercader\u00edas desvalorizadas / otras mercader\u00edas": {},
+ "Mercade...- Mercader\u00edas desvalorizadas / productos agropecuarios y pisc\u00edcolas ": {},
+ "Mercade...- Mercader\u00edas desvalorizadas / recursos extra\u00eddos ": {}
+ },
+ "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas ": {
+ "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas / de origen animal": {},
+ "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas / de origen vegetal ": {}
+ },
+ "Mercader\u00edas - Mercader\u00edas de extracci\u00f3n ": {},
+ "Mercader\u00edas - Mercader\u00edas inmuebles ": {},
+ "Mercader\u00edas - Mercader\u00edas manufacturadas": {
+ "Mercader\u00edas - Mercader\u00edas manufacturadas / mercader\u00edas manufacturadas": {
+ "Mercade...- Mercader\u00edas .../ Mercader\u00edas manufacturadas, costo ": {
+ "Mercade...- Mercader\u00edas .../ mercader\u00edas manufacturadas, costo - Categoria de productos 01": {}
+ },
+ "Mercade...- Mercader\u00edas .../ mercader\u00edas manufacturadas, valor razonable": {}
+ }
+ },
+ "Mercader\u00edas - Otras mercader\u00edas": {}
+ },
+ "Obligaciones financieras ": {
+ "Obligaciones financieras - Contratos de arrendamientos financiero ": {
+ "Obligaciones financieras - Contratos de arrendamientos financiero a Largo Plazo": {},
+ "Obligaciones financieras - Contratos de arrendamientos financiero parte Corriente": {}
+ },
+ "Obligaciones financieras - Costos de financiaci\u00f3n por pagar ": {
+ "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / contratos de arrendamiento financiero ": {},
+ "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas ": {
+ "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos emitidos ": {},
+ "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos titulizados ": {},
+ "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, otras obligaciones ": {},
+ "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, papeles comerciales ": {}
+ },
+ "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / otros instrumentos financieros por pagar ": {
+ "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, bonos ": {},
+ "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, facturas conformadas ": {},
+ "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, letras ": {},
+ "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, otras obligaciones financieras ": {},
+ "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, pagar\u00e9s": {},
+ "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, papeles comerciales ": {}
+ },
+ "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / pr\u00e9stamos de instituciones financieras y otras entidades ": {
+ "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, instituciones financieras": {},
+ "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, otras entidades ": {}
+ }
+ },
+ "Obligaciones financieras - Obligaciones emitidas ": {
+ "Obligaciones financieras - Obligaciones emitidas / bonos emitidos ": {},
+ "Obligaciones financieras - Obligaciones emitidas / bonos titulizados ": {},
+ "Obligaciones financieras - Obligaciones emitidas / otras obligaciones": {},
+ "Obligaciones financieras - Obligaciones emitidas / papeles comerciales ": {}
+ },
+ "Obligaciones financieras - Otros instrumentos financieros por pagar ": {
+ "Obligaciones financieras - Otros instrumentos financieros por pagar / bonos ": {},
+ "Obligaciones financieras - Otros instrumentos financieros por pagar / facturas conformadas ": {},
+ "Obligaciones financieras - Otros instrumentos financieros por pagar / letras ": {},
+ "Obligaciones financieras - Otros instrumentos financieros por pagar / otras obligaciones financieras ": {},
+ "Obligaciones financieras - Otros instrumentos financieros por pagar / pagar\u00e9s ": {},
+ "Obligaciones financieras - Otros instrumentos financieros por pagar / papeles comerciales ": {}
+ },
+ "Obligaciones financieras - Pr\u00e9stamos con compromisos de recompra ": {},
+ "Obligaciones financieras - Pr\u00e9stamos de instituciones financieras y otras entidades ": {
+ "Obligaciones ...- Pr\u00e9stamos de instituciones financieras y otras entidades / instituciones financieras ": {},
+ "Obligaciones ...- Pr\u00e9stamos de instituciones financieras y otras entidades / otras entidades ": {}
+ }
+ },
+ "Otros activos ": {
+ "Otros activos - Bienes de arte y cultura ": {
+ "Otros activos - Bienes de arte y cultura / biblioteca": {},
+ "Otros activos - Bienes de arte y cultura / obras de arte ": {},
+ "Otros activos - Bienes de arte y cultura / otros ": {}
+ },
+ "Otros activos - Diversos ": {
+ "Otros activos - Diversos / bienes entregados en comodato ": {},
+ "Otros activos - Diversos / bienes recibidos en pago (adjudicados y realizables) ": {},
+ "Otros activos - Diversos / monedas y joyas ": {},
+ "Otros activos - Diversos / otros": {}
+ }
+ },
+ "Pasivo diferido ": {
+ "Pasivo diferido - Costos diferidos ": {
+ "Pasivo diferido - Costos diferidos / Categoria de productos 01": {}
+ },
+ "Pasivo diferido - Ganancia en venta con arrendamiento financiero paralelo ": {},
+ "Pasivo diferido - Impuesto a la renta diferido ": {
+ "Pasivo diferido - Impuesto a la renta diferido / impuesto a la renta diferido, patrimonio ": {},
+ "Pasivo diferido - Impuesto a la renta diferido / impuesto a la renta diferido, resultados ": {}
+ },
+ "Pasivo diferido - Ingresos diferidos ": {
+ "Pasivo diferido - Ingresos diferidos / Categoria de productos 01": {}
+ },
+ "Pasivo diferido - Intereses diferidos ": {
+ "Pasivo diferido - Intereses diferidos / intereses no devengados en medici\u00f3n a valor descontado ": {},
+ "Pasivo diferido - Intereses diferidos / intereses no devengados en transacciones con terceros ": {}
+ },
+ "Pasivo diferido - Participaciones de los trabajadores diferidas ": {
+ "Pasivo diferido - Participaciones de los trabajadores diferidas / patrimonio ": {},
+ "Pasivo diferido - Participaciones de los trabajadores diferidas / resultados ": {}
+ },
+ "Pasivo diferido - Subsidios recibidos diferidos ": {}
+ },
+ "Productos terminados": {
+ "Productos terminados - Costos de financiaci\u00f3n, productos terminados": {},
+ "Productos terminados - Existencias de servicios terminados ": {},
+ "Productos terminados - Otros productos terminados ": {},
+ "Productos terminados - Productos agropecuarios y pisc\u00edcolas terminados": {
+ "Productos ...- Productos agropecuarios y pisc\u00edcolas terminados / de origen animal ": {
+ "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, costo ": {},
+ "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, valor razonable ": {}
+ },
+ "Productos ...- Productos agropecuarios y pisc\u00edcolas terminados / de origen vegetal ": {
+ "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, costo ": {},
+ "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, valor razonable ": {}
+ }
+ },
+ "Productos terminados - Productos de extracci\u00f3n terminados": {},
+ "Productos terminados - Productos inmuebles": {},
+ "Productos terminados - Productos manufacturados ": {},
+ "Productos terminados - Productos terminados desvalorizados ": {
+ "Productos ...- Productos terminados desvalorizados / costos de financiaci\u00f3n, productos terminados": {},
+ "Productos ...- Productos terminados desvalorizados / existencias de servicios terminados ": {},
+ "Productos ...- Productos terminados desvalorizados / otros productos terminados ": {},
+ "Productos ...- Productos terminados desvalorizados / productos agropecuarios y pisc\u00edcolas terminados": {},
+ "Productos ...- Productos terminados desvalorizados / productos de extracci\u00f3n terminados ": {},
+ "Productos ...- Productos terminados desvalorizados / productos inmuebles": {},
+ "Productos ...- Productos terminados desvalorizados / productos manufacturados ": {}
+ }
+ },
+ "Productos en proceso ": {
+ "Productos en proceso - Costos de financiaci\u00f3n, productos en proceso": {},
+ "Productos en proceso - Existencias de servicios en proceso": {},
+ "Productos en proceso - Otros productos en proceso ": {},
+ "Productos en proceso - Productos agropecuarios y pisc\u00edcolas en proceso": {
+ "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen animal ": {
+ "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, costo ": {},
+ "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, valor razonable ": {}
+ },
+ "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen vegetal ": {
+ "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, costo ": {},
+ "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, valor razonable ": {}
+ }
+ },
+ "Productos en proceso - Productos en proceso de manufactura": {},
+ "Productos en proceso - Productos en proceso desvalorizados": {
+ "Productos ...- Productos en proceso desvalorizados / costos de financiaci\u00f3n, productos en proceso": {},
+ "Productos ...- Productos en proceso desvalorizados / existencias de servicios en proceso": {},
+ "Productos ...- Productos en proceso desvalorizados / otros productos en proceso ": {},
+ "Productos ...- Productos en proceso desvalorizados / productos agropecuarios y pisc\u00edcolas en proceso ": {},
+ "Productos ...- Productos en proceso desvalorizados / productos en proceso de manufactura ": {},
+ "Productos ...- Productos en proceso desvalorizados / productos extra\u00eddos en proceso de transformaci\u00f3n ": {},
+ "Productos ...- Productos en proceso desvalorizados / productos inmuebles en proceso ": {}
+ },
+ "Productos en proceso - Productos extra\u00eddos en proceso de transformaci\u00f3n": {},
+ "Productos en proceso - Productos inmuebles en proceso ": {}
+ },
+ "Provisiones ": {
+ "Provisiones - Otras provisiones ": {},
+ "Provisiones - Provisi\u00f3n para garant\u00edas ": {},
+ "Provisiones - Provisi\u00f3n para gastos de responsabilidad social ": {},
+ "Provisiones - Provisi\u00f3n para litigios ": {},
+ "Provisiones - Provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente ": {},
+ "Provisiones - Provisi\u00f3n para reestructuraciones ": {},
+ "Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado ": {}
+ },
+ "Remuneraciones y participaciones por pagar": {
+ "Remuneraciones y participaciones por pagar - Remuneraciones por pagar ": {
+ "Remuneraciones ...- Remuneraciones por pagar / comisiones por pagar ": {},
+ "Remuneraciones ...- Remuneraciones por pagar / gratificaciones por pagar ": {},
+ "Remuneraciones ...- Remuneraciones por pagar / remuneraciones en especie por pagar ": {},
+ "Remuneraciones ...- Remuneraciones por pagar / sueldos y salarios por pagar ": {},
+ "Remuneraciones ...- Remuneraciones por pagar / vacaciones por pagar ": {}
+ },
+ "Remuneraciones y participaciones por pagar - Beneficios sociales de los trabajadores por pagar ": {
+ "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / adelanto de compensaci\u00f3n por tiempo de servicios ": {},
+ "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / compensaci\u00f3n por tiempo de servicios ": {},
+ "Remuneraciones ...- Beneficios sociales de los trabajodores por pagar / pensiones y jubilaciones ": {}
+ },
+ "Remuneraciones y participaciones por pagar - Otras remuneraciones y participaciones por pagar ": {},
+ "Remuneraciones y participaciones por pagar - Participaci\u00f3n de los trabajadores por pagar ": {}
+ },
+ "Reserva legal ": {
+ "Reserva legal - Contractuales ": {},
+ "Reserva legal - Estatutarias ": {},
+ "Reserva legal - Facultativas ": {},
+ "Reserva legal - Legal ": {},
+ "Reserva legal - Otras reservas ": {},
+ "Reserva legal - Reinversi\u00f3n ": {}
+ },
+ "Resultados acumulados ": {
+ "Resultados acumulados - P\u00e9rdidas acumuladas ": {
+ "Resultados acumulados - P\u00e9rdidas acumuladas / gastos de a\u00f1os anteriores ": {},
+ "Resultados acumulados - P\u00e9rdidas acumuladas / p\u00e9rdidas acumuladas ": {}
+ },
+ "Resultados acumulados - Utilidades no distribuidas ": {
+ "Resultados acumulados - Utilidades no distribuidas / ingresos de a\u00f1os anteriores ": {},
+ "Resultados acumulados - Utilidades no distribuidas / utilidades acumuladas ": {}
+ }
+ },
+ "Resultados no realizados ": {
+ "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta,compra o venta convencional fecha d liqui": {
+ "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ ganancia ": {},
+ "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ p\u00e9rdida ": {}
+ },
+ "Resultados no realizados - Diferencia en cambio de inversiones permanentes en entidades extranjeras ": {},
+ "Resultados no realizados - Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta ": {
+ "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / ganancia ": {},
+ "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / p\u00e9rdida ": {}
+ },
+ "Resultados no realizados - Instrumentos financieros, cobertura de flujo de efectivo ": {}
+ },
+ "Servicios y otros contratados por anticipado": {
+ "Servicios y otros contratados por anticipado - Alquileres ": {},
+ "Servicios y otros contratados por anticipado - Interes\u00e9s ** Costos financieros": {},
+ "Servicios y otros contratados por anticipado - Mantenimiento de activos inmovilizados ": {},
+ "Servicios y otros contratados por anticipado - Otros gastos contratados por anticipado ": {},
+ "Servicios y otros contratados por anticipado - Primas pagadas por opciones ": {},
+ "Servicios y otros contratados por anticipado - Seguros ": {}
+ },
+ "Subproductos, desechos y desperdicios ": {
+ "Subproductos, desechos y desperdicios - Desechos y desperdicios": {},
+ "Subproductos, desechos y desperdicios - Subproductos ": {},
+ "Subproductos, desechos y desperdicios - Subproductos, desechos y desperdicios desvalorizados": {
+ "Subproductos ...- Subproductos, desechos y desperdicios desvalorizados / desechos y desperdicios": {},
+ "Subproductos ...- Subproductos, desechos y desperdicios desvalorizados / subproductos": {}
+ }
+ },
+ "Tributos, **contraprestaciones y aportes al sistema de pensiones y de salud por pagar (Pasivo)": {
+ "Tributos y aportes ...- Gobiernos Locales (Predial, Licencias, tributos, impuestos, contribuciones, tasas y arbitrios,...)": {
+ "Tributos y aportes ...- Gobiernos locales / contribuciones ": {},
+ "Tributos y aportes ...- Gobiernos locales / impuestos ": {
+ "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a las apuestas ": {},
+ "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los espect\u00e1culos p\u00fablicos no deportivos ": {},
+ "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los juegos ": {},
+ "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al patrimonio vehicular ": {},
+ "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al rodaje": {},
+ "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto de alcabala ": {},
+ "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto predial ": {}
+ },
+ "Tributos y aportes ...- Gobiernos locales / tasas ": {
+ "Tributos y aportes ...- Gobiernos locales / tasas, estacionamiento de veh\u00edculos ": {},
+ "Tributos y aportes ...- Gobiernos locales / tasas, licencia de apertura de establecimientos ": {},
+ "Tributos y aportes ...- Gobiernos locales / tasas, servicios administrativos o derechos ": {},
+ "Tributos y aportes ...- Gobiernos locales / tasas, servicios p\u00fablicos o arbitrios ": {},
+ "Tributos y aportes ...- Gobiernos locales / tasas, transporte p\u00fablico ": {}
+ }
+ },
+ "Tributos y aportes al sistema de pensiones y de salud por pagar - Administradoras de fondos de pensiones (AFP)": {},
+ "Tributos y aportes al sistema de pensiones y de salud por pagar - Certificados tributarios ": {},
+ "Tributos y aportes al sistema de pensiones y de salud por pagar - Empresas prestadoras de servicios de salud (EPS)": {
+ "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta de terceros ": {},
+ "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta propia ": {}
+ },
+ "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobierno central": {
+ "Tributos y aportes ...- Gobierno central / **otros impuestos (ITF,...) y contraprestaciones ": {
+ "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a las transacciones financieras ": {},
+ "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los dividendos ": {},
+ "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los juegos de casino y tragamonedas ": {},
+ "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto temporal a los activos netos ": {},
+ "Tributos y aportes ...- Gobierno central / otros impuestos, otros impuestos ": {},
+ "Tributos y aportes ...- Gobierno central / otros impuestos, regal\u00edas ": {},
+ "Tributos y aportes ...- Gobierno central / otros impuestos, tasas por la prestaci\u00f3n de servicios p\u00fablicos ": {}
+ },
+ "Tributos y aportes ...- Gobierno central / canon": {
+ "Tributos y aportes ...- Gobierno central / canon, canon forestal ": {},
+ "Tributos y aportes ...- Gobierno central / canon, canon gas\u00edfero ": {},
+ "Tributos y aportes ...- Gobierno central / canon, canon hidroenerg\u00e9tico ": {},
+ "Tributos y aportes ...- Gobierno central / canon, canon minero ": {},
+ "Tributos y aportes ...- Gobierno central / canon, canon pesquero ": {},
+ "Tributos y aportes ...- Gobierno central / canon, canon petroleo ": {}
+ },
+ "Tributos y aportes ...- Gobierno central / derechos aduaneros ": {
+ "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos aduaneros por ventas ": {},
+ "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos arancelarios ": {}
+ },
+ "Tributos y aportes ...- Gobierno central / impuesto a la renta": {
+ "Tributos y aportes ...- Gobierno central / impuesto a la renta, otras retenciones ": {},
+ "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de cuarta categor\u00eda ": {},
+ "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de no domiciliados ": {},
+ "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de quinta categor\u00eda ": {},
+ "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de tercera categor\u00eda ": {}
+ },
+ "Tributos y aportes ...- Gobierno central / impuesto general a las ventas (IGV) ": {
+ "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - cuenta propia ": {},
+ "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de percepciones ": {},
+ "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de retenciones ": {},
+ "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - servicios prestados por no domiciliados ": {}
+ },
+ "Tributos y aportes ...- Gobierno central / impuesto selectivo al consumo ": {}
+ },
+ "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobiernos regionales ": {},
+ "Tributos y aportes al sistema de pensiones y de salud por pagar - Instituciones p\u00fablicas (ESSALUD, ONP,...)": {
+ "Tributos y aportes ...- Instituciones p\u00fablicas / ESSALUD": {},
+ "Tributos y aportes ...- Instituciones p\u00fablicas / ONP": {},
+ "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENATI": {},
+ "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENCICO ": {},
+ "Tributos y aportes ...- Instituciones p\u00fablicas / otras instituciones ": {}
+ },
+ "Tributos y aportes al sistema de pensiones y de salud por pagar - Otros costos administrativos e intereses ": {}
+ }
+ },
+ "Cuentas de Centros de Costo": {
+ "Costo de Producci\u00f3n ": {
+ "Costo de Producci\u00f3n - Gastos de Producci\u00f3n Indirectos": {
+ "Costo de Producci\u00f3n - Gastos Indirectos - Mano de Obra Indirecta": {},
+ "Costo de Producci\u00f3n - Gastos Indirectos - Materiales y Suministros Indirectos": {
+ "Costo de Producci\u00f3n - mat. y sum. indirectos / Materiales Auxiliares": {},
+ "Costo de Producci\u00f3n - mat. y sum. indirectos / Repuestos": {},
+ "Costo de Producci\u00f3n - mat. y sum. indirectos / Suministros": {}
+ },
+ "Costo de Producci\u00f3n - Gastos Indirectos - Otros Gastos de Producci\u00f3n Indirectos": {
+ "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos ": {
+ "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ": {},
+ "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales": {},
+ "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ": {},
+ "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ": {},
+ "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ": {},
+ "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ": {},
+ "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ": {},
+ "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ": {},
+ "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ": {},
+ "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ": {},
+ "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ": {}
+ },
+ "Costo de Producci\u00f3n - gastos indirectos / Otros Gastos de Producci\u00f3n Indirectos": {}
+ }
+ },
+ "Costo de Producci\u00f3n - Mano de Obra Directa": {
+ "Costo de Producci\u00f3n - Gastos adicionales a las remuneraciones ": {
+ "Costo de Producci\u00f3n - Gastos adicionales .../ accident. trab. y enferm. prof": {},
+ "Costo de Producci\u00f3n - Gastos adicionales .../ asignaci\u00f3n familiar LEY 25129": {},
+ "Costo de Producci\u00f3n - Gastos adicionales .../ atenciones al personal ": {},
+ "Costo de Producci\u00f3n - Gastos adicionales .../ bonificaci\u00f3n por riesgo de caja ": {},
+ "Costo de Producci\u00f3n - Gastos adicionales .../ capacitaci\u00f3n al personal ": {},
+ "Costo de Producci\u00f3n - Gastos adicionales .../ gastos recreativos ": {},
+ "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad del personal ": {},
+ "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad por labores": {},
+ "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio al personal ": {},
+ "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio del personal": {},
+ "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de pensiones ": {},
+ "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de prestaciones salud ": {},
+ "Costo de Producci\u00f3n - Gastos adicionales .../ seguros de vida LEY 49226": {},
+ "Costo de Producci\u00f3n - Gastos adicionales .../ uniformes al personal ": {}
+ },
+ "Costo de Producci\u00f3n - Otras remuneraciones ": {
+ "Costo de Producci\u00f3n - Otras remuneraciones / aguinaldos ": {},
+ "Costo de Producci\u00f3n - Otras remuneraciones / asignaci\u00f3n familiar ": {},
+ "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S empleados ": {},
+ "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S obreros ": {},
+ "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones extraordinarias ": {},
+ "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n de empleados ": {},
+ "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n obreros ": {},
+ "Costo de Producci\u00f3n - Otras remuneraciones / horas extras empleados ": {},
+ "Costo de Producci\u00f3n - Otras remuneraciones / horas extras obreros ": {},
+ "Costo de Producci\u00f3n - Otras remuneraciones / indemnizaci\u00f3n especiales ": {},
+ "Costo de Producci\u00f3n - Otras remuneraciones / practicas pre-profecionales ": {},
+ "Costo de Producci\u00f3n - Otras remuneraciones / subsidios por enfermedad ": {},
+ "Costo de Producci\u00f3n - Otras remuneraciones / trabajos eventuales ": {},
+ "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones empleados ": {},
+ "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones obreros ": {}
+ },
+ "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones ": {
+ "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / remuneraciones en especie ": {},
+ "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / salarios ": {},
+ "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / sueldos ": {}
+ }
+ },
+ "Costo de Producci\u00f3n - Materiales y Suministros Directos": {
+ "Costo de Producci\u00f3n - mat. y sum. directos / Embalajes ": {},
+ "Costo de Producci\u00f3n - mat. y sum. directos / Envases ": {},
+ "Costo de Producci\u00f3n - mat. y sum. directos / Materia Prima ": {}
+ },
+ "Costo de Producci\u00f3n - Otros Costos Directos": {}
+ },
+ "Gastos de administraci\u00f3n ": {
+ "Gastos de administraci\u00f3n - Cotizaci\u00f3n, licitaci\u00f3n, donaciones y otros ": {},
+ "Gastos de administraci\u00f3n - Depreciaci\u00f3n y Amortizaci\u00f3n": {},
+ "Gastos de administraci\u00f3n - Gastos varios ": {},
+ "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros ": {
+ "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / gastos notariales, registro y judicial": {},
+ "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / honorarios profesionales": {},
+ "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / mantenimiento, ctas bancarias ": {},
+ "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / otros servicios bancarios": {},
+ "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / servicios de seguridad ": {},
+ "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / talonarios de cheques ": {},
+ "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / transferencias de fondos ": {}
+ },
+ "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos ": {
+ "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ": {},
+ "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales": {},
+ "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ": {},
+ "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ": {},
+ "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ": {},
+ "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ": {},
+ "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ": {},
+ "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ": {},
+ "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ": {},
+ "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ": {},
+ "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ": {}
+ },
+ "Gastos de administraci\u00f3n - Penalidades, tributos y seguros ": {},
+ "Gastos de administraci\u00f3n - Publicidad, representaci\u00f3n y otros servicios de personal": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones ": {
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / aguinaldos ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / asignaci\u00f3n familiar ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / atenciones al personal ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / bonificaci\u00f3n por riesgo de caja ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / capacitaci\u00f3n al personal ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / envio correspondencia ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / gratificaci\u00f3n de empleados ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / horas extras empleados ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / movilidad al personal ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / otras cargas de personal ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes aereos ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes terrestres ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / practicas pre-profecionales": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / refrigerio al personal ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / regimen de pensiones ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / regimen de prestaciones salud ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraciones en especie ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraci\u00f3n al directorio ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / subsidios por enfermedad ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / sueldos ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / telefonos ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / uniformes al personal ": {},
+ "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / vacaciones empleados ": {}
+ }
+ },
+ "Gastos de ventas ": {
+ "Gastos de ventas - Alquiler de locales y servicios basicos ": {},
+ "Gastos de ventas - Gastos adicionales a las remuneraciones ": {
+ "Gastos de ventas - Gastos adicionales .../ accident. trab., enferm. prof y otros seguros": {},
+ "Gastos de ventas - Gastos adicionales .../ atenciones al personal y gastos recreativos": {},
+ "Gastos de ventas - Gastos adicionales .../ capacitaci\u00f3n al personal ": {},
+ "Gastos de ventas - Gastos adicionales .../ movilidad y refrigerios": {},
+ "Gastos de ventas - Gastos adicionales .../ regimen de pensiones ": {},
+ "Gastos de ventas - Gastos adicionales .../ regimen de prestaciones salud ": {},
+ "Gastos de ventas - Gastos adicionales .../ uniformes al personal ": {}
+ },
+ "Gastos de ventas - Honorarios profecionales ": {},
+ "Gastos de ventas - Mantenimiento de inmuebles, maquinarias y equipos ": {},
+ "Gastos de ventas - Otras cargas de personal ": {
+ "Gastos de ventas - Otras cargas de personal / embalajes y otros ": {},
+ "Gastos de ventas - Otras cargas de personal / pasajes aereos ": {},
+ "Gastos de ventas - Otras cargas de personal / pasajes terrestres ": {},
+ "Gastos de ventas - Otras cargas de personal / telecomunicaciones (telefono, internet,...)": {}
+ },
+ "Gastos de ventas - Otras remuneraciones ": {
+ "Gastos de ventas - Otras remuneraciones / asignaci\u00f3n familiar y bonificaciones": {},
+ "Gastos de ventas - Otras remuneraciones / gratificaciones": {},
+ "Gastos de ventas - Otras remuneraciones / horas extras": {},
+ "Gastos de ventas - Otras remuneraciones / indemnizaci\u00f3n especiales ": {},
+ "Gastos de ventas - Otras remuneraciones / practicas pre-profecionales ": {},
+ "Gastos de ventas - Otras remuneraciones / subsidios por enfermedad ": {},
+ "Gastos de ventas - Otras remuneraciones / vacaciones": {}
+ },
+ "Gastos de ventas - Otros gastos de ventas": {},
+ "Gastos de ventas - Publicidad ": {},
+ "Gastos de ventas - Sueldos,comisiones y otras remuneraciones": {
+ "Gastos de ventas - Sueldos, comisones y otras remuneraciones / comisiones": {},
+ "Gastos de ventas - Sueldos, comisones y otras remuneraciones / remuneraciones en especie": {},
+ "Gastos de ventas - Sueldos,comisiones y otras remuneraciones / sueldos": {}
+ }
+ },
+ "Gastos financieros ": {
+ "Gastos financieros - Interes y gastos financieros ": {
+ "Gastos financieros - Interes y gastos financieros / cargo intereses compensatorios ": {},
+ "Gastos financieros - Interes y gastos financieros / cargo intereses moratorios ": {},
+ "Gastos financieros - Interes y gastos financieros / descuentos concedidos por pronto pago": {},
+ "Gastos financieros - Interes y gastos financieros / devolucion de documentos de cobranza": {},
+ "Gastos financieros - Interes y gastos financieros / gastos por atrazo, cuotas bancarias": {},
+ "Gastos financieros - Interes y gastos financieros / interes compensatorio - por cartera": {},
+ "Gastos financieros - Interes y gastos financieros / interes por Letras en descuento": {},
+ "Gastos financieros - Interes y gastos financieros / intereses de pagares ": {},
+ "Gastos financieros - Interes y gastos financieros / intereses por sobregiros ": {},
+ "Gastos financieros - Interes y gastos financieros / intereses y gastos de prestamo": {},
+ "Gastos financieros - Interes y gastos financieros / intereses,compra,mercader\u00eda ": {},
+ "Gastos financieros - Interes y gastos financieros / perdida por diferencia de cambio": {}
+ },
+ "Gastos financieros - Otras cargas financieras ": {
+ "Gastos financieros - Otras cargas financieras / comisi\u00f3n tarjeta de credito ": {},
+ "Gastos financieros - Otras cargas financieras / gastos cheques devueltos ": {},
+ "Gastos financieros - Otras cargas financieras / intereses SUNAT ": {},
+ "Gastos financieros - Otras cargas financieras / intereses de leasing": {},
+ "Gastos financieros - Otras cargas financieras / intereses moratorios": {},
+ "Gastos financieros - Otras cargas financieras / pago tributos y contribuciones ": {}
+ }
+ }
+ },
+ "Cuentas de Ganancias y Perdidas": {
+ "Cargas cubiertas por provisiones": {
+ "Cargas cubiertas por provisiones - Cargas cubiertas por provisiones": {}
+ },
+ "Cargas imputables a cuentas de costos y gastos": {
+ "Cargas imputables ...- Cargas imputables a cuentas de costos y gastos": {},
+ "Cargas imputables ...- Gastos financieros imputables a cuentas de existencias": {}
+ },
+ "Compras (Gastos por naturaleza)": {
+ "Compras - Costos Vinculados con las compras ": {
+ "Compras - Costos vinculados con las compras / costos vinculados con las compras de envases y embalajes ": {
+ "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, comisiones ": {},
+ "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, derechos aduaneros ": {},
+ "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, seguros ": {},
+ "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, transporte ": {},
+ "Compras - Costos ../ costos vinculados con las compras de envases y .., otrs costos vinculados con las compras d env y emb": {}
+ },
+ "Compras - Costos vinculados con las compras / costos vinculados con las compras de materiales, suministros y repuestos ": {
+ "Compras - Costos .../ costos vincu...,otros costos vinculados con las compras de materiales, suministros y repuestos": {},
+ "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, comisiones ": {},
+ "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, derechos aduaneros ": {},
+ "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, seguros ": {},
+ "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, transporte ": {}
+ },
+ "Compras - Costos Vinculados con las compras / costos vinculados con las compras de mercader\u00edas": {
+ "Compras - Costos ...- Costos vinculados con las compras .../ comisiones ": {},
+ "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros": {},
+ "Compras - Costos ...- Costos vinculados con las compras .../ otros costos vinculados con las compras de mercader\u00edas": {},
+ "Compras - Costos ...- Costos vinculados con las compras .../ seguros": {},
+ "Compras - Costos ...- Costos vinculados con las compras .../ transporte": {}
+ },
+ "Compras - Costos vinculados con las compras / costos vinculados con las compras de materias primas ": {
+ "Compras - Costos ...- Costos .../ otros costos vinculados con las compras de materias primas ": {},
+ "Compras - Costos ...- Costos vinculados con las compras .../ comisiones": {},
+ "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros": {},
+ "Compras - Costos ...- Costos vinculados con las compras .../ seguros": {},
+ "Compras - Costos ...- Costos vinculados con las compras .../ transporte": {}
+ }
+ },
+ "Compras - Envases y embalajes": {
+ "Compras - Envases y embalajes / embalajes ": {},
+ "Compras - Envases y embalajes / envases ": {}
+ },
+ "Compras - Materiales auxiliares, suministros y repuestos": {
+ "Compras - Materiales .../ materiales auxiliares": {},
+ "Compras - Materiales .../ repuestos": {},
+ "Compras - Materiales .../ suministros": {}
+ },
+ "Compras - Materias primas": {
+ "Compras - Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas": {},
+ "Compras - Materias .../ materias primas para productos de extracc\u00edon ": {},
+ "Compras - Materias .../ materias primas para productos inmuebles": {},
+ "Compras - Materias .../ materias primas para productos manufacturados": {}
+ },
+ "Compras - Mercader\u00edas": {
+ "Compras - Mercaderias / mercader\u00edas agropecuarias y pisc\u00edcolas": {},
+ "Compras - Mercader\u00edas / mercader\u00edas inmuebles": {},
+ "Compras - Mercader\u00edas / otras mercader\u00edas": {},
+ "Compras - Mercader\u00edas de extracci\u00f3n": {},
+ "Compras - Mercader\u00edas manufacturadas": {
+ "Compras - Mercader\u00edas manufacturadas - Categoria de productos 01": {}
+ }
+ }
+ },
+ "Costo de ventas ": {
+ "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias ": {
+ "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / envases y embalajes ": {},
+ "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / existencias por recibir ": {},
+ "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materiales auxiliares, suministros y repuestos ": {},
+ "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materias primas ": {},
+ "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / mercader\u00edas ": {},
+ "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos en proceso ": {},
+ "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos terminados ": {},
+ "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / subproductos, desechos y desperdicios ": {}
+ },
+ "Costo de ventas - Mercader\u00edas": {
+ "Costo de ventas - Mercader\u00edas / mercaderi\u00e1s de extracci\u00f3n": {
+ "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas": {},
+ "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros": {}
+ },
+ "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas": {
+ "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas": {},
+ "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros": {}
+ },
+ "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles": {
+ "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas": {},
+ "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros": {}
+ },
+ "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas": {
+ "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas": {},
+ "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros": {
+ "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros - Categoria de productos 01": {}
+ }
+ },
+ "Costo de ventas - Mercader\u00edas / otras mercader\u00edas": {
+ "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, relacionadas": {},
+ "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, terceros": {}
+ }
+ },
+ "Costo de ventas - Productos terminados": {
+ "Costo de ventas - Productos terminados / costo de ineficiencia, productos terminados ": {},
+ "Costo de ventas - Productos terminados / costos de financiaci\u00f3n, productos terminados": {
+ "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, relacionadas": {},
+ "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, terceros": {}
+ },
+ "Costo de ventas - Productos terminados / costos de producci\u00f3n no absorbido, productos terminados ": {},
+ "Costo de ventas - Productos terminados / existencias de servicios terminados": {
+ "Costo de ...- Productos terminados / existencias de servicios terminados, relacionadas": {},
+ "Costo de ...- Productos terminados / existencias de servicios terminados, terceros": {}
+ },
+ "Costo de ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados": {
+ "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas": {},
+ "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros": {}
+ },
+ "Costo de ventas - Productos terminados / productos de extracci\u00f3n terminados": {
+ "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, relacionadas": {},
+ "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, terceros": {}
+ },
+ "Costo de ventas - Productos terminados / productos inmuebles terminados": {
+ "Costo de ...- Productos terminados / productos inmuebles terminados, relacionadas": {},
+ "Costo de ...- Productos terminados / productos inmuebles terminados, terceros": {}
+ },
+ "Costo de ventas - Productos terminados / productos manufacturados": {
+ "Costo de ...- Productos terminados / productos manufacturados, relacionadas": {},
+ "Costo de ...- Productos terminados / productos manufacturados, terceros": {}
+ }
+ },
+ "Costo de ventas - Servicios": {
+ "Costo de ventas - Servicios / relacionadas": {},
+ "Costo de ventas - Servicios / terceros (Costo diferido)": {}
+ },
+ "Costo de ventas - Subproductos, desechos y desperdicios": {
+ "Costo de ventas - Subproductos, desechos y desperdicios / desechos y desperdicios ": {
+ "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, relacionadas": {},
+ "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, terceros": {}
+ },
+ "Costo de ventas - Subproductos, desechos y desperdicios / subproductos": {
+ "Costo de ...- Subproductos, desechos .../ subproductos, relacionadas": {},
+ "Costo de ...- Subproductos, desechos .../ subproductos, terceros": {}
+ }
+ }
+ },
+ "Descuentos, rebajas y bonificaciones concedidos": {
+ "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos": {
+ "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / relacionadas": {},
+ "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / terceros": {}
+ }
+ },
+ "Descuentos, rebajas y bonificaciones obtenidos": {
+ "Descuentos ...- Descuentos, rebajas y bonificaciones obtenidos": {
+ "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / terceros": {},
+ "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / relacionadas": {}
+ }
+ },
+ "Determinaci\u00f3n del resultado del ejercicio": {
+ "Determinaci\u00f3n del resultado del ejercicio - P\u00e9rdida": {},
+ "Determinaci\u00f3n del resultado del ejercicio - Utilidad": {}
+ },
+ "Excedente bruto (insuficiencia bruta) de explotaci\u00f3n": {
+ "Excedente bruto ...- Exdedente bruto (insuficiencia bruta) de explotaci\u00f3n ": {}
+ },
+ "Ganancia por medici\u00f3n de activos no financieros al valor razonable": {
+ "Ganancia por medici\u00f3n activos no financieros al valor razonable - Activo realizable ": {
+ "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta ": {
+ "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Activos biol\u00f3gicos": {},
+ "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inmuebles, maquinaria y equipo": {},
+ "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Intangibles": {},
+ "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inversiones inmobiliarias": {}
+ },
+ "Ganancia por medici\u00f3n ...- Activo realizable / mercader\u00edas": {},
+ "Ganancia por medici\u00f3n ...- Activo realizable / productos terminados": {}
+ },
+ "Ganancia por medici\u00f3n de activos no financieros al valor razonable - Activo inmovilizado": {
+ "Ganancia por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias": {},
+ "Ganancia por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos": {}
+ }
+ },
+ "Gastos de personal, directores y gerentes": {
+ "Gastos de personal, directores y gerentes - Atenci\u00f3n al personal ": {},
+ "Gastos de personal, directores y gerentes - Beneficios sociales de los trabajadores ": {
+ "Gastos de personal ...- Beneficios sociales .../ Compensaci\u00f3n por tiempo de servicio": {},
+ "Gastos de personal ...- Beneficios sociales .../ otros beneficios post-empleo": {},
+ "Gastos de personal ...- Beneficios sociales .../ pensiones y jubilaciones": {}
+ },
+ "Gastos de personal, directores y gerentes - Capacitaci\u00f3n ": {},
+ "Gastos de personal, directores y gerentes - Gerentes": {},
+ "Gastos de personal, directores y gerentes - Indemnizaciones al personal": {},
+ "Gastos de personal, directores y gerentes - Otras remuneraciones ": {
+ "Gastos de personal ...- Otras Remuneraciones / planilla de movilidad": {}
+ },
+ "Gastos de personal, directores y gerentes - Remuneraciones": {
+ "Gastos de personal ...- Remuneraciones / comisiones": {},
+ "Gastos de personal ...- Remuneraciones / gratificaciones": {},
+ "Gastos de personal ...- Remuneraciones / remuneraciones en especie": {},
+ "Gastos de personal ...- Remuneraciones / sueldos y salarios ": {
+ "Gastos ...- Remuneraciones - Sueldos y Salarios / asignaci\u00f3n familiar": {},
+ "Gastos ...- Remuneraciones - Sueldos y Salarios / beneficio de movilidad al trabajador": {},
+ "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaciones extraordinarias": {},
+ "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaci\u00f3n por riesgo de caja": {},
+ "Gastos ...- Remuneraciones - Sueldos y Salarios / horas Extras": {},
+ "Gastos ...- Remuneraciones - Sueldos y Salarios / subsidios por enfermedad": {},
+ "Gastos ...- Remuneraciones - Sueldos y Salarios / sueldos": {}
+ },
+ "Gastos de personal ...- Remuneraciones / vacaciones": {}
+ },
+ "Gastos de personal, directores y gerentes - Retribuciones al directorio": {},
+ "Gastos de personal, directores y gerentes - Seguridad y previsi\u00f3n social y otras contribuciones ": {
+ "Gastos de ...- Seguridad .../ seguro complementario de trabajo de riesgo, accidentes de trabajo y enfermedades profesionales": {},
+ "Gastos de personal ...- Seguridad y .../ caja de beneficios de seguridad social del pescador": {},
+ "Gastos de personal ...- Seguridad y .../ contribuciones al SENCICO y el SENATI ": {},
+ "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de pensiones": {},
+ "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de prestaciones de salud": {},
+ "Gastos de personal ...- Seguridad y .../ seguro de vida": {},
+ "Gastos de personal ...- Seguridad y .../ seguros particulares de prestaciones de salud - EPS y otros particulares": {}
+ }
+ },
+ "Gastos de servicios prestados por terceros": {
+ "Gastos de servicios prestados por terceros - Alquileres": {
+ "Gastos de servicios ...- Alquileres / edificaciones ": {},
+ "Gastos de servicios ...- Alquileres / equipo de transporte": {},
+ "Gastos de servicios ...- Alquileres / equipos diversos": {},
+ "Gastos de servicios ...- Alquileres / maquinarias y equipos de explotaci\u00f3n": {},
+ "Gastos de servicios ...- Alquileres / terrenos": {}
+ },
+ "Gastos de servicios prestados por terceros - Asesor\u00eda y consultor\u00eda ": {
+ "Gastos de servicios ...- Asesor\u00eda y consultoria / administrartiva ": {},
+ "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / auditor\u00eda y contable ": {},
+ "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / investigaci\u00f3n y desarrollo ": {},
+ "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / legal y tributaria ": {},
+ "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / medioambiental ": {},
+ "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / mercadotecnia ": {},
+ "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / otros ": {},
+ "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / producci\u00f3n ": {}
+ },
+ "Gastos de servicios prestados por terceros - Mantenimiento y reparaciones": {
+ "Gastos de servicios ...- Mantenimiento y reparaciones / activos adquiridos en arrendamiento financiero ": {},
+ "Gastos de servicios ...- Mantenimiento y reparaciones / activos biol\u00f3gicos ": {},
+ "Gastos de servicios ...- Mantenimiento y reparaciones / inmuebles, maquinaria y equipo ": {
+ "Gastos de servicios ...- Mantenimiento y reparaciones / combustible y lubricantes": {},
+ "Gastos de servicios ...- Mantenimiento y reparaciones / equipos diversos": {},
+ "Gastos de servicios ...- Mantenimiento y reparaciones / herramientas": {},
+ "Gastos de servicios ...- Mantenimiento y reparaciones / muebles y enseres": {},
+ "Gastos de servicios ...- Mantenimiento y reparaciones / unidades de transporte": {}
+ },
+ "Gastos de servicios ...- Mantenimiento y reparaciones / intangibles ": {},
+ "Gastos de servicios ...- Mantenimiento y reparaciones / inversi\u00f3n inmoviliaria ": {
+ "Gastos de servicios ...- Mantenimiento y reparaciones / edificios y locales": {}
+ }
+ },
+ "Gastos de servicios prestados por terceros - Otros servicios prestados por terceros ": {
+ "Gastos de servicios ...- Otros servicios prestados .../ centrales de riesgo": {},
+ "Gastos de servicios ...- Otros servicios prestados .../ gastos bancarios": {
+ "Gastos ...- Otros servicios ...- Gastos bancarios / mantenimiento de cuentas": {},
+ "Gastos ...- Otros servicios ...- Gastos bancarios / otros servicios bancarios": {},
+ "Gastos ...- Otros servicios ...- Gastos bancarios / talonario de cheques": {},
+ "Gastos ...- Otros servicios ...- Gastos bancarios / transferencias de fondos": {}
+ },
+ "Gastos de servicios ...- Otros servicios prestados .../ gastos de laboratorio": {},
+ "Gastos de servicios ...- Otros servicios prestados .../ gastos notariales y de registro ": {},
+ "Gastos de servicios ...- Otros servicios prestados .../ legalizaciones": {},
+ "Gastos de servicios ...- Otros servicios prestados .../ tr\u00e1mites judiciales": {},
+ "Gastos de servicios ...- Otros servicios prestados .../ varios": {}
+ },
+ "Gastos de servicios prestados por terceros - Producci\u00f3n encargada a terceros": {
+ "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de cobranzas ": {},
+ "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de ventas ": {},
+ "Gastos de servicios ...- Producci\u00f3n encargada a terceros / verificaciones": {}
+ },
+ "Gastos de servicios prestados por terceros - Publicidad, publicaciones, relaciones p\u00fablicas": {
+ "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicaciones": {
+ "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / diarios y revistas": {}
+ },
+ "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicidad": {
+ "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / articulos promocionales": {},
+ "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / otros medios": {},
+ "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / radial": {},
+ "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / televisi\u00f3n": {}
+ },
+ "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / relaciones p\u00fablicas ": {}
+ },
+ "Gastos de servicios prestados por terceros - Servicios b\u00e1sicos": {
+ "Gastos de servicios ...- Servicios / internet": {},
+ "Gastos de servicios ...- Servicios b\u00e1sicos / agua": {},
+ "Gastos de servicios ...- Servicios b\u00e1sicos / cable": {},
+ "Gastos de servicios ...- Servicios b\u00e1sicos / energ\u00eda el\u00e9ctrica": {},
+ "Gastos de servicios ...- Servicios b\u00e1sicos / gas": {},
+ "Gastos de servicios ...- Servicios b\u00e1sicos / radio": {},
+ "Gastos de servicios ...- Servicios b\u00e1sicos / tel\u00e9fono": {}
+ },
+ "Gastos de servicios prestados por terceros - Servicios de contratistas": {
+ "Gastos de servicios ...- Servicios de contratistas / conserjer\u00eda": {},
+ "Gastos de servicios ...- Servicios de contratistas / guardian\u00eda": {},
+ "Gastos de servicios ...- Servicios de contratistas / vigilancia": {}
+ },
+ "Gastos de servicios prestados por terceros -Transporte, correos y gastos de viaje ": {
+ "Gastos de servicios ...- Transporte, correos .../ alimentaci\u00f3n": {},
+ "Gastos de servicios ...- Transporte, correos .../ alojamiento": {},
+ "Gastos de servicios ...- Transporte, correos .../ correos ": {},
+ "Gastos de servicios ...- Transporte, correos .../ otros gastos de viaje ": {},
+ "Gastos de servicios ...- Transporte, correos .../ transporte ": {
+ "Gastos de servicios ...- Transporte, correos .../ transporte, de carga": {},
+ "Gastos de servicios ...- Transporte, correos .../ transporte, de pasajeros": {}
+ }
+ }
+ },
+ "Gastos financieros (gastos en operaciones de endudamiento, intereses,...)": {
+ "Gastos financieros - Gastos en operaciones de endeudamiento y otros": {
+ "Gastos financieros - Gastos en operaciones .../ contratos de arrendamiento financiero": {},
+ "Gastos financieros - Gastos en operaciones .../ documentos vendidos o descontados": {},
+ "Gastos financieros - Gastos en operaciones .../ emisi\u00f3n y colocaci\u00f3n de instrumentos representativos de deuda y patrimonio": {},
+ "Gastos financieros - Gastos en operaciones .../ pr\u00e9stamos de instituciones financieras y otras entidades": {}
+ },
+ "Gastos financieros - Descuentos concedidos por pronto pago": {},
+ "Gastos financieros - Diferencia de cambio": {},
+ "Gastos financieros - Gastos en operaciones de factoraje ": {
+ "Gastos financieros - Gastos en operaciones de factoraje / gastos por menor valor ": {}
+ },
+ "Gastos financieros - Intereses por pr\u00e9stamos y otras obligaciones": {
+ "Gastos ...- Intereses por pr\u00e9stamos .../ documentos vendidos o descontados": {},
+ "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones comerciales (compra de mercaderia)": {},
+ "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones emitidas": {},
+ "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones tributarias": {},
+ "Gastos ...- Intereses por pr\u00e9stamos .../ otros instrumentos financieros por pagar (sobre giro bancario)": {},
+ "Gastos ...- Intereses por pr\u00e9stamos.../ contratos de arrendamiento financiero": {},
+ "Gastos...- Intereses por pr\u00e9stamos .../ pr\u00e9stamos de instituciones financieras y otras entidades": {
+ "Gastos ...- Intereses por ...- Prestamos de instituciones .../ instituciones financieras": {},
+ "Gastos ...- Intereses por ...- Prestamos de instituciones .../ otras entidades": {}
+ }
+ },
+ "Gastos financieros - Otros gastos financieros": {
+ "Gastos ...- Otros gastos financieros / gastos financieros en medici\u00f3n a valor descontado": {},
+ "Gastos ...- Otros gastos financieros / primas por opciones": {}
+ },
+ "Gastos financieros - Participaci\u00f3n en resultados de entidades relacionadas ": {
+ "Gastos ..- Participaci\u00f3n ../ participaciones en negocios conjuntos ": {},
+ "Gastos ..- Participaci\u00f3n ../ participaci\u00f3n en los resultados de subsidiarias y asociadas bajo el m\u00e9todo del valor patrimonial ": {}
+ },
+ "Gastos financieros - P\u00e9rdida por instrumentos financieros derivados": {},
+ "Gastos financieros - P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable": {
+ "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones disponibles para la venta ": {},
+ "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones para negociaci\u00f3n ": {},
+ "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / otros ": {}
+ }
+ },
+ "Gastos por tributos ": {
+ "Gastos por tributos - Cotizaciones con car\u00e1cter de tributo": {},
+ "Gastos por tributos - Gobierno central ": {
+ "Gastos por tributos - Gobierno central / c\u00e1nones ": {},
+ "Gastos por tributos - Gobierno central / impuesto a las transacciones financieras ": {},
+ "Gastos por tributos - Gobierno central / impuesto a los juegos de casino y m\u00e1quinas tragamonedas ": {},
+ "Gastos por tributos - Gobierno central / impuesto general a las ventas y selectivo al consumo ": {},
+ "Gastos por tributos - Gobierno central / impuesto temporal a los activos netos ": {},
+ "Gastos por tributos - Gobierno central / otros ": {},
+ "Gastos por tributos - Gobierno central / regal\u00edas mineras ": {}
+ },
+ "Gastos por tributos - Gobierno local": {
+ "Gastos por tributos - Gobierno local / arbitrios municipales y seguridad ciudadana ": {},
+ "Gastos por tributos - Gobierno local / impuesto al patrimonio vehicular ": {},
+ "Gastos por tributos - Gobierno local / impuesto predial ": {},
+ "Gastos por tributos - Gobierno local / licencia de funcionamiento ": {},
+ "Gastos por tributos - Gobierno local / otros ": {}
+ },
+ "Gastos por tributos - Gobierno regional ": {},
+ "Gastos por tributos - Otros gastos por tributos ": {
+ "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENATI ": {},
+ "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENCICO": {},
+ "Gastos por tributos - Otros gastos por tributos / otros ": {}
+ },
+ "Gastos por tributos - Otros tributos": {}
+ },
+ "Impuesto a la renta ": {
+ "Impuesto a la ...- Impuesto a la renta /corriente": {},
+ "Impuesto a la ...- Impuesto a la renta /diferido": {}
+ },
+ "Ingresos financieros ": {
+ "Ingresos financieros - Descuentos obtenidos por pronto pago": {},
+ "Ingresos financieros - Diferencia en Cambio (desajuste)": {},
+ "Ingresos financieros - Dividendos ": {},
+ "Ingresos financieros - Ganancia por instrumento financiero derivado": {},
+ "Ingresos financieros - Ganancia por medici\u00f3n de activos y pasivos financieros al valor razonable": {
+ "Ingresos financieros - Ganancia por.../Inversiones disponibles para la venta": {},
+ "Ingresos financieros - Ganancia por.../Inversiones mantenidas para negociaci\u00f3n ": {},
+ "Ingresos financieros - Ganancia por.../Otras": {}
+ },
+ "Ingresos financieros - Ingresos en operaciones de factoraje (factoring)": {},
+ "Ingresos financieros - Otros ingresos financieros": {
+ "Ingresos...- Otros ingresos ... /ingresos financieros en medici\u00f3n a valor descontado (venta al cr\u00e9dito)": {}
+ },
+ "Ingresos financieros - Participaci\u00f3n en resultados de entidades relacionadas": {
+ "Ingresos financieros - Participaci\u00f3n en.../Ingresos por participaciones en negocios conjuntos": {},
+ "Ingresos financieros - Participaci\u00f3n en.../Participaci\u00f3n en result de subsidiarias y asociadas bajo m\u00e9todo de valor patrimonial": {}
+ },
+ "Ingresos financieros - Rendimientos Ganados (moras e intereses cobrados)": {
+ "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales": {
+ "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Devengado": {},
+ "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Por Devengar": {}
+ },
+ "Ingresos ...- Rendimientos ganados / dep\u00f3sitos en instituciones financieras": {},
+ "Ingresos ...- Rendimientos ganados / instrumentos financieros representativos de derecho patrimonial": {},
+ "Ingresos ...- Rendimientos ganados / inversiones a ser mantenidas hasta vencimiento": {},
+ "Ingresos ...- Rendimientos ganados / pr\u00e9stamos otorgados (Intereses Moratorios)": {}
+ }
+ },
+ "Margen comercial (Saldos intermediarios de gesti\u00f3n)": {
+ "Margen comercial - Margen comercial": {}
+ },
+ "Otros gastos de gesti\u00f3n": {
+ "Otros gastos de gesti\u00f3n - Costo neto de enajenaci\u00f3n de activos inmovilizados y operaciones discontinuadas": {
+ "Otros ...- Costo neto ... / Costo neto de enajenaci\u00f3n de activos inmovilizados ": {
+ "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos adquiridos en arrendamiento financiero": {},
+ "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos biol\u00f3gicos": {},
+ "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inmuebles, maquinaria y equipo": {},
+ "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / intangibles": {},
+ "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inversiones inmobiliarias": {}
+ },
+ "Otros ...- Costo neto .../ operaciones discontinuadas, abandono de activos ": {
+ "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos adquiridos en arrendamiento financiero": {},
+ "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos biol\u00f3gicos ": {},
+ "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inmuebles, maquinaria y equipo": {},
+ "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, intangibles ": {},
+ "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inversiones inmobiliarias ": {}
+ }
+ },
+ "Otros gastos de gesti\u00f3n - Gastos de investigaci\u00f3n y desarrollo": {},
+ "Otros gastos de gesti\u00f3n - Gesti\u00f3n medioambiental": {},
+ "Otros gastos de gesti\u00f3n - Licencias y derechos de vigencia": {},
+ "Otros gastos de gesti\u00f3n - Otros gastos de gesti\u00f3n ": {
+ "Otros ...- Otros gastos de gesti\u00f3n / donaciones": {},
+ "Otros ...- Otros gastos de gesti\u00f3n / gastos extraordinarios ( )": {},
+ "Otros ...- Otros gastos de gesti\u00f3n / otros gastos ( )": {},
+ "Otros ...- Otros gastos de gesti\u00f3n / sanciones administrativas": {}
+ },
+ "Otros gastos de gesti\u00f3n - Regal\u00edas": {},
+ "Otros gastos de gesti\u00f3n - Seguros": {
+ "Otros gastos de ...- Seguros / contra incendio": {},
+ "Otros gastos de ...- Seguros / robo, desfalco": {},
+ "Otros gastos de ...- Seguros / vehiculos": {}
+ },
+ "Otros gastos de gesti\u00f3n - Suministros ": {},
+ "Otros gastos de gesti\u00f3n - Suscripciones ": {}
+ },
+ "Otros ingresos de gesti\u00f3n ": {
+ "Otros ingresos ...- Enajenaci\u00f3n de activos inmovilizados ": {
+ "Otros ingresos ...- Enajenaci\u00f3n .../ activos adquiridos en arrendamiento financiero": {},
+ "Otros ingresos ...- Enajenaci\u00f3n .../ activos biol\u00f3gicos": {},
+ "Otros ingresos ...- Enajenaci\u00f3n .../ inmuebles, maquinaria y equipo intangible": {},
+ "Otros ingresos ...- Enajenaci\u00f3n .../ intangibles": {},
+ "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones inmobiliarias": {},
+ "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones mobiliarias": {}
+ },
+ "Otros ingresos ...- Otros ingresos de gesti\u00f3n": {
+ "Otros ingresos ...- Otros ingresos de gesti\u00f3n / donaciones": {},
+ "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n": {
+ "Otros ingresos ...- Otros ingresos de gesti\u00f3n / dividendos de acciones preferentes ( )": {},
+ "Otros ingresos ...- Otros ingresos de gesti\u00f3n / ingresos extraordinarios ( )": {},
+ "Otros ingresos ...- Otros ingresos de gesti\u00f3n / interes minoritario ( )": {},
+ "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n": {},
+ "Otros ingresos ...- Otros ingresos de gesti\u00f3n / resultados por exposici\u00f3n a la inflaci\u00f3n ( )": {}
+ },
+ "Otros ingresos ...- Otros ingresos de gesti\u00f3n / reclamos al seguro": {},
+ "Otros ingresos ...- Otros ingresos de gesti\u00f3n / sudsidios gubernamentales ": {}
+ },
+ "Otros ingresos ...- Recuperaci\u00f3n de cuentas de valuaci\u00f3n": {
+ "Otros ingresos ...- Recuperaci\u00f3n ... /cuentas de cobranza dudosa": {},
+ "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de existencias": {},
+ "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de inversiones mobiliarias": {}
+ },
+ "Otros ingresos ...- Recuperaci\u00f3n de deterioro de cuentas de activos inmovilizados": {
+ "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de activos biol\u00f3gicos": {},
+ "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inmuebles, maquinaria y equipo": {},
+ "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de intangibles": {},
+ "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inversiones inmobiliarias": {}
+ },
+ "Otros ingresos de gesti\u00f3n - Alquileres": {
+ "Otros ingresos ...- Alquileres / edificaciones": {},
+ "Otros ingresos ...- Alquileres / equipo de transporte": {},
+ "Otros ingresos ...- Alquileres / equipos diversos": {},
+ "Otros ingresos ...- Alquileres / maquinarias y equipos de explotaci\u00f3n": {},
+ "Otros ingresos ...- Alquileres / terrenos": {}
+ },
+ "Otros ingresos de gesti\u00f3n - Comisiones y corretajes": {},
+ "Otros ingresos de gesti\u00f3n - Regalias": {},
+ "Otros ingresos de gesti\u00f3n - Servicios en beneficio del personal": {}
+ },
+ "Participaciones de los trabajadores": {
+ "Participaciones de ...- Participaci\u00f3n de los trabajadores / corriente": {},
+ "Participaciones de ...- Participaci\u00f3n de los trabajadores / diferida": {}
+ },
+ "Producci\u00f3n de activo inmovilizado": {
+ "Producci\u00f3n de activo inmovilizado - Activos biol\u00f3gicos ": {
+ "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen animal ": {},
+ "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen vegetal": {}
+ },
+ "Producci\u00f3n de activo inmovilizado - Costos de financiaci\u00f3n capitalizados ": {
+ "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo ": {
+ "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen animal": {},
+ "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen vegetal": {}
+ },
+ "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inmuebles, maquinaria y equipo": {
+ "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, ..., maquinarias y otros equipos de explotaci\u00f3n ": {},
+ "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, maquinaria y equipo, edificaciones ": {}
+ },
+ "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, intangibles": {},
+ "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inversiones inmobiliarias": {
+ "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n .../ costos de financiaci\u00f3n inversiones inmobiliarias, edificaciones": {}
+ }
+ },
+ "Producci\u00f3n de activo inmovilizado - Inmuebles, maquinaria y equipo": {
+ "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / edificaciones": {},
+ "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de comunicaci\u00f3n": {},
+ "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de seguridad": {},
+ "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de transporte": {},
+ "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipos diversos ": {},
+ "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / maquinarias y otros equipos de explotaci\u00f3n": {},
+ "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / muebles y enseres": {},
+ "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / otros equipos ": {}
+ },
+ "Producci\u00f3n de activo inmovilizado - Intangibles": {
+ "Producci\u00f3n de activo ...- Intangibles / costos de exploraci\u00f3n y desarrollo": {},
+ "Producci\u00f3n de activo ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ": {},
+ "Producci\u00f3n de activo ...- Intangibles / programas de computadora (software)": {}
+ },
+ "Producci\u00f3n de activo inmovilizado - Inversiones inmobiliarias": {
+ "Producc\u00edon de activo ...- Inversiones inmobiliarias / edificaciones": {}
+ }
+ },
+ "Producci\u00f3n del ejercicio": {
+ "Producci\u00f3n del ejercicio - Producci\u00f3n de activo inmovilizado": {},
+ "Producci\u00f3n del ejercicio - Producci\u00f3n de bienes": {},
+ "Producci\u00f3n del ejercicio - Producci\u00f3n de servicios ": {}
+ },
+ "P\u00e9rdida por medici\u00f3n de activos no financieros al valor razonable": {
+ "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado": {
+ "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos": {},
+ "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias": {}
+ },
+ "P\u00e9rdida por medici\u00f3n ...- Activo realizable": {
+ "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta": {
+ "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, activos biol\u00f3gicos": {},
+ "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, inmuebles, maquinaria y equipo ": {},
+ "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, intangibles ": {},
+ "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, inversi\u00f3n inmoviliaria ": {}
+ },
+ "P\u00e9rdida por medici\u00f3n ...- Activo realizable / mercader\u00edas": {},
+ "P\u00e9rdida por medici\u00f3n ...- Activo realizable / productos terminados ": {}
+ },
+ "P\u00e9rdida por medici\u00f3n ...- Gastos por participaciones en negocios conjuntos": {},
+ "P\u00e9rdida por medici\u00f3n ...- Obligaciones financieras": {},
+ "P\u00e9rdida por medici\u00f3n ...- Participaci\u00f3n en los resultados de subsidiarias y afiliadas bajo el m\u00e9todo del valor patrimonial": {}
+ },
+ "Resultado antes de participaciones e impuestos ": {
+ "Resultado antes ...- Resultado antes de participaciones e impuestos ": {}
+ },
+ "Resultado de explotaci\u00f3n": {
+ "Resultado de explotaci\u00f3n - Resultado de explotaci\u00f3n": {}
+ },
+ "Valor agregado": {
+ "Valor agregado - Valor agregado": {}
+ },
+ "Valuaci\u00f3n y deterioro de activos y provisiones": {
+ "Valuaci\u00f3n y deterioro de activos y provisiones - Agotamiento": {
+ "Valuaci\u00f3n y ...- Agotamiento / agotamiento de recursos naturales adquiridos": {}
+ },
+ "Valuaci\u00f3n y deterioro de activos y provisiones - Amortizaci\u00f3n de intangibles": {
+ "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, costo": {
+ "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / concesiones, licencias y otros derechos": {},
+ "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / costos de exploraci\u00f3n y desarrollo": {},
+ "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / f\u00f3rmulas, dise\u00f1os y prototipos": {},
+ "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / otros activos intangibles": {},
+ "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / patentes y propiedad industrial ": {},
+ "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / programas de computadora (software)": {}
+ },
+ "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, revaluaci\u00f3n": {
+ "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / concesiones, licencias y otros derechos": {},
+ "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / costos de exploraci\u00f3n y desarrollo": {},
+ "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / f\u00f3rmulas, dise\u00f1os y prototipos": {},
+ "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / otros activos intangibles": {},
+ "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / patentes y propiedad industrial": {},
+ "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / programas de computadora (software)": {}
+ }
+ },
+ "Valuaci\u00f3n y deterioro de activos y provisiones - Depreciaci\u00f3n": {
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero ": {
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en .../ maquinarias y equipos de explotaci\u00f3n": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ edificaciones": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ equipo de transporte": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ equipos diversos": {}
+ },
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero, inversiones inmobiliarias": {
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento financiero .../ edificaciones": {}
+ },
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo": {
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen animal": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen vegetal": {}
+ },
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n": {
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen animal ": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen vegetal ": {}
+ },
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo": {
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / edificaciones": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / equipo de transporte": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / equipos diversos": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / herramientas y unidades de reemplazo": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / maquinarias y equipos de explotaci\u00f3n": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / muebles y enseres": {}
+ },
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costos de financiaci\u00f3n": {
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ edificaciones ": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n": {}
+ },
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, revaluaci\u00f3n": {
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ edificaciones": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ equipo de transporte": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ equipos diversos": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ herramientas y unidades de reemplazo": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ muebles y enseres": {}
+ },
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inversiones inmobiliarias": {
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmobiliarias / edificaciones, costo": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmobiliarias / edificaciones, revaluaci\u00f3n": {},
+ "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmoviliarias / edificaciones, costo de financiaci\u00f3n": {}
+ }
+ },
+ "Valuaci\u00f3n y deterioro de activos y provisiones - Deterioro del valor de los activos": {
+ "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n": {
+ "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n / activos biol\u00f3gicos de origen animal": {},
+ "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n / activos biol\u00f3gicos de origen vegetal": {}
+ },
+ "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inmuebles maquinaria y equipo ": {
+ "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / edificaciones": {},
+ "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipo de transporte": {},
+ "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipos diversos": {},
+ "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / herramientas y unidades de reemplazo": {},
+ "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n": {},
+ "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / muebles y enseres": {}
+ },
+ "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de intangibles": {
+ "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / concesiones, licencias y otros derechos": {},
+ "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / costos de exploraci\u00f3n y desarrollo": {},
+ "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / f\u00f3rmulas, dise\u00f1os y prototipos": {},
+ "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / otros activos intangibles": {},
+ "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / patentes y propiedad industrial": {},
+ "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / plusval\u00eda mercantil ": {},
+ "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / programas de computadora (software)": {}
+ },
+ "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inversiones inmobiliarias": {
+ "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inversiones inmobiliarias / edificaciones": {}
+ }
+ },
+ "Valuaci\u00f3n y deterioro de activos y provisiones - Provisiones": {
+ "Valuaci\u00f3n y deterioro ...- Provisiones / otras provisiones": {},
+ "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas ": {
+ "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas, actualizaci\u00f3n financiera ": {},
+ "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas, costo ": {}
+ },
+ "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para gastos de responsabilidad social": {},
+ "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para litigios": {
+ "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n para litigios / provisi\u00f3n para litigios, actualizaci\u00f3n financiera": {},
+ "Valuaci\u00f3n y ...- Provisones - Provisi\u00f3n para litigios / provisi\u00f3n para litigios, costo": {}
+ },
+ "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente": {
+ "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente, actualizaci\u00f3n financiera ": {},
+ "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente, costo": {}
+ },
+ "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para reestructuraciones": {},
+ "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado": {
+ "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del ..., actualizaci\u00f3n financiera": {},
+ "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado, costo": {}
+ }
+ },
+ "Valuaci\u00f3n y deterioro de activos y provisiones - Valuaci\u00f3n de activos": {
+ "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de existencias": {},
+ "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de inversiones mobiliarias": {
+ "Valuaci\u00f3n y ...- Valuaci\u00f3n ../ desvalorizaci\u00f3n de inversiones ., instrumentos financieros representativos de derecho patrimonial": {},
+ "Valuaci\u00f3n y ...- Valuaci\u00f3n ../ desvalorizaci\u00f3n de inversiones mobiliarias, inversiones a ser mantenidas hasta el vencimento ": {}
+ },
+ "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa": {
+ "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de .., cuentas por cobrar al personal, a los accionistas(socios)..": {},
+ "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar comerciales, relacionadas ": {},
+ "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar comerciales, terceros ": {},
+ "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar diversas, relacionadas ": {},
+ "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar diversas, terceros": {}
+ }
+ }
+ },
+ "Variaci\u00f3n de existencias (perdidas de inventario)": {
+ "Variaci\u00f3n de existencias - Envases y embalajes": {
+ "Variaci\u00f3n de existencias - Envases .../ embalajes": {},
+ "Variaci\u00f3n de existencias - Envases .../ envases": {}
+ },
+ "Variaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos": {
+ "Variaci\u00f3n ...- Materiales .../ materiales auxiliares": {},
+ "Variaci\u00f3n ...- Materiales .../ repuestos": {},
+ "Variaci\u00f3n ...- Materiales .../ suministros": {}
+ },
+ "Variaci\u00f3n de existencias - Materias primas": {
+ "Variaci\u00f3n ...- Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas": {},
+ "Variaci\u00f3n ...- Materias .../ materias primas para productos de extracci\u00f3n": {},
+ "Variaci\u00f3n ...- Materias .../ materias primas para productos inmuebles": {},
+ "Variaci\u00f3n ...- Materias .../ materias primas para productos manufacturados": {}
+ },
+ "Variaci\u00f3n de existencias - Mercader\u00edas": {
+ "Variaci\u00f3n de existencias - Mercader\u00edas / mercaderias manufacturadas": {
+ "Variaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas - Categoria de productos 01": {}
+ },
+ "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas": {},
+ "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas de extracci\u00f3n": {},
+ "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas iinmuebles": {},
+ "Variaci\u00f3n de existencias - Mercader\u00edas / otras mercader\u00edas": {}
+ }
+ },
+ "Variaci\u00f3n de la producci\u00f3n almacenada": {
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de envases y embalajes": {
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / embalajes": {},
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / envases": {}
+ },
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de existencias de servicios": {},
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso ": {
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / existencias de productos en proceso ": {},
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / otros productos en proceso ": {},
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso": {},
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos en proceso de manufactura ": {},
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n": {},
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos inmuebles en proceso": {}
+ },
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados": {
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / existencias de servicios terminados ": {},
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos agropecuarios y pisc\u00edcolas terminados ": {},
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos inmuebles terminados ": {},
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos manufacturados": {},
+ "Variaci\u00f3n de la producc\u00edon almacenada - Variaci\u00f3n de productos terminados / productos de extracci\u00f3n terminados": {}
+ },
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos, desechos y desperdicios": {
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ desechos y desperdicios": {},
+ "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ sub productos": {}
+ }
+ },
+ "Ventas (Ingresos)": {
+ "Ventas - Mercader\u00edas": {
+ "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas": {
+ "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas": {},
+ "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros": {}
+ },
+ "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n": {
+ "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas": {},
+ "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros": {}
+ },
+ "Ventas - Mercader\u00edas / mercader\u00edas inmuebles": {
+ "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas": {},
+ "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros": {}
+ },
+ "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas": {
+ "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas": {},
+ "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros": {
+ "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas terceros - Categoria de productos 01": {}
+ }
+ },
+ "Ventas - Mercader\u00edas / mercader\u00edas otras": {
+ "Ventas - Mercader\u00edas / mercader\u00edas otras, relacionadas": {},
+ "Ventas - Mercader\u00edas / mercader\u00edas otras, terceros (Venta Diferida)": {}
+ }
+ },
+ "Ventas - Productos terminados ": {
+ "Ventas - Productos terminados - Productos manufacturados ": {
+ "Ventas - Productos terminados / productos manufacturados, relacionadas": {},
+ "Ventas - Productos terminados / productos manufacturados, terceros": {}
+ },
+ "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados": {
+ "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas": {},
+ "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros": {}
+ },
+ "Ventas - Productos terminados / productos de extracci\u00f3n terminados ": {
+ "Ventas - Productos terminados / productos de extracci\u00f3n terminados, relacionadas": {},
+ "Ventas - Productos terminados / productos de extracci\u00f3n terminados, terceros": {}
+ },
+ "Ventas - Productos terminados / productos inmuebles terminados": {
+ "Ventas - Productos terminados / productos inmuebles terminados, relacionadas": {},
+ "Ventas - Productos terminados / productos inmuebles terminados, terceros": {}
+ },
+ "Ventas - Productos terminados / existencias de servicios terminados ": {
+ "Ventas - Productos terminados / existencias de servicios, relacionadas": {},
+ "Ventas - Productos terminados / existencias de servicios, terceros": {}
+ }
+ },
+ "Ventas - Devoluciones sobre ventas": {
+ "Ventas - Devoluciones - Prestaci\u00f3n de servicios ": {
+ "Ventas - Devoluciones - Prestaci\u00f3n de servicios / relacionadas": {},
+ "Ventas - Devoluciones - Prestaci\u00f3n de servicios / terceros": {}
+ },
+ "Ventas - Devoluciones ...- Productos terminados, relacionadas ": {
+ "Ventas - Devoluciones ...- Productos terminados .../ existencias de servicios terminados": {},
+ "Ventas - Devoluciones ...- Productos terminados .../ productos inmuebles terminados": {},
+ "Ventas - Devoluciones ...- Productos terminados .../ productos agropecuarios y pisc\u00edcolas terminados": {},
+ "Ventas - Devoluciones ...- Productos terminados .../ productos de extracc\u00edon terminados": {},
+ "Ventas - Devoluciones ...- Productos terminados .../ productos manufacturados": {}
+ },
+ "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, relacionadas": {
+ "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios ": {},
+ "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos ": {}
+ },
+ "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, terceros": {
+ "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios": {},
+ "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos": {}
+ },
+ "Ventas - Devoluciones sobre ventas - Mercader\u00edas terceros": {
+ "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas agropecuarias y pisc\u00edcolas": {},
+ "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas de extracc\u00edon": {},
+ "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas inmuebles": {},
+ "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas ": {
+ "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas - Categoria de productos 01": {}
+ },
+ "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas otras": {}
+ },
+ "Ventas - Devoluciones sobre ventas / mercader\u00edas relacionadas": {
+ "Ventas - Devoluciones ...- Mercaderias relacionadas / mercader\u00edas manufacturadas ": {},
+ "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas agropecuarias y pisc\u00edcolas ": {},
+ "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas de extracc\u00edon ": {},
+ "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas inmuebles ": {},
+ "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas otras ": {}
+ },
+ "Ventas - Devoluciones sobre ventas / productos terminados terceros": {
+ "Ventas - Devoluciones ...- Productos terminados terceros / existencias de servicios terminados": {},
+ "Ventas - Devoluciones ...- Productos terminados terceros / productos agropecuarios y pisc\u00edcolas terminados": {},
+ "Ventas - Devoluciones ...- Productos terminados terceros / productos de extracc\u00edon terminados": {},
+ "Ventas - Devoluciones ...- Productos terminados terceros / productos inmuebles terminados": {},
+ "Ventas - Devoluciones ...- Productos terminados terceros / productos manufacturados ": {}
+ }
+ },
+ "Ventas - Prestaci\u00f3n de servicios": {
+ "Ventas - Prestaci\u00f3n de servicios / relacionadas": {},
+ "Ventas - Prestaci\u00f3n de servicios / terceros": {}
+ },
+ "Ventas - Software": {},
+ "Ventas - Subproductos, desechos y desperdicios": {
+ "Ventas - Subproductos , desechos y desperdicios / desechos y desperdicios": {
+ "Ventas - Subproductos, desechos... / desechos y desperdicios, relacionadas": {},
+ "Ventas - Subproductos, desechos... / desechos y desperdicios, terceros ": {}
+ },
+ "Ventas - Subproductos , desechos y desperdicios / subproductos": {
+ "Ventas - Subproductos, desechos ... / subproductos, relacionadas": {},
+ "Ventas - Subproductos, desechos ... / subproductos, terceros": {}
+ }
+ }
+ }
+ },
+ "Cuentas de Orden": {
+ "Acreedoras por el contrario": {},
+ "Bienes y valores entregados ": {
+ "Bienes y valores entregados - Activos realizables entregados en consignaci\u00f3n ": {},
+ "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables ": {
+ "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en custodia ": {},
+ "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en pr\u00e9stamo ": {}
+ },
+ "Bienes y valores entregados - Letras o efectos descontados y responsabilidad ": {
+ "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / LT/.o efectos descontados 00.1.000": {},
+ "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / reponsb. por LT o efectos desc. 00.2.000": {}
+ },
+ "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda ": {
+ "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / activos biol\u00f3gicos ": {},
+ "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cartas fianza ": {},
+ "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cuentas por cobrar ": {},
+ "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / existencias": {},
+ "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inmuebles, maquinaria y equipo": {},
+ "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / intangibles ": {},
+ "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n inmobiliaria ": {},
+ "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n mobiliaria ": {}
+ }
+ },
+ "Bienes y valores recibidos ": {
+ "Bienes y valores recibidos - Activos realizables recibidos en consignaci\u00f3n ": {},
+ "Bienes y valores recibidos - Bienes de uso ": {
+ "Bienes y valores ...- Bienes de uso / bienes recibidos por embargos, 00.5.001": {},
+ "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, 00.3.000": {
+ "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, equipos diversos, 00.3.002": {},
+ "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, muebles y enseres, 00.3.001": {}
+ },
+ "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, 00.4.000": {
+ "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso equipos diversos, 00.4.002": {},
+ "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso muebles enseres, 00.4.001": {}
+ },
+ "Bienes y valores ...- Bienes de uso / respons. por bienes recib. p, 00.6.001": {}
+ },
+ "Bienes y valores recibidos - Bienes recibidos en pr\u00e9stamo y custodia ": {
+ "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en custodia ": {},
+ "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en pr\u00e9stamo ": {}
+ },
+ "Bienes y valores recibidos - Valores y bienes recibidos en garant\u00eda ": {
+ "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / activos biol\u00f3gicos ": {},
+ "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cartas fianza": {},
+ "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cuentas por cobrar ": {},
+ "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / existencias": {},
+ "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inmuebles, maquinaria y equipo ": {},
+ "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / intangibles": {},
+ "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n inmobiliaria ": {},
+ "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n mobiliaria ": {}
+ }
+ },
+ "Compromisos sobre instrumentos financieros derivados ": {
+ "Compromisos sobre instrumentos financieros derivados - Contratos a futuro": {},
+ "Compromisos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward) ": {},
+ "Compromisos sobre instrumentos financieros derivados - Contratos de opci\u00f3n ": {},
+ "Compromisos sobre instrumentos financieros derivados - Permutas financieras (swap)": {}
+ },
+ "Cuentas de orden acreedoras ": {},
+ "Derechos sobre instrumentos financieros derivados ": {
+ "Derechos sobre instrumentos financieros derivados - Contratos a futuro ": {},
+ "Derechos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward)": {},
+ "Derechos sobre instrumentos financieros derivados - Contratos de opci\u00f3n ": {},
+ "Derechos sobre instrumentos financieros derivados - Permutas financieras (swap) ": {}
+ },
+ "Deudoras por contra ": {},
+ "Otras cuentas de orden acreedoras ": {
+ "Otras cuentas de orden acreedoras - Diversas": {}
+ },
+ "Otras cuentas de orden deudoras": {
+ "Otras cuentas de orden deudoras - Bienes dados de baja ": {
+ "Otras cuentas de orden deudoras - Bienes dados de baja / inmuebles, maquinaria y equipo": {},
+ "Otras cuentas de orden deudoras - Bienes dados de baja / suministros ": {}
+ },
+ "Otras cuentas de orden deudoras - Contratos aprobados ": {
+ "Otras cuentas de orden deudoras - Contratos aprobados / contratos en ejecuci\u00f3n": {},
+ "Otras cuentas de orden deudoras - Contratos aprobados / contratos en tr\u00e1mite ": {}
+ },
+ "Otras cuentas de orden deudoras - Diversas": {}
+ }
+ },
+ "name": "Per\u00fa - PCGE 2010"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/pl_pl_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/pl_pl_chart_template.json
new file mode 100644
index 0000000..bb0f096
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/pl_pl_chart_template.json
@@ -0,0 +1,489 @@
+{
+ "country_code": "pl",
+ "name": "Polska - Plan kont",
+ "tree": {
+ "Aktywa Trwa\u0142e": {
+ "D\u0142ugoterminowe aktywa finansowe": {
+ "Inne inwestycje d\u0142ugoterminowe": {
+ "Inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych": {}
+ },
+ "Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe": {
+ "Inne d\u0142ugoterminowe aktywa finansowe": {},
+ "Inne papiery warto\u015bciowe": {},
+ "Udzia\u0142y lub akcje": {},
+ "Udzielone po\u017cyczki": {}
+ },
+ "W jednostkach powi\u0105zanych": {
+ "Inne d\u0142ugoterminowe aktywa finansowe": {},
+ "Inne papiery warto\u015bciowe": {},
+ "Udzia\u0142y lub akcje": {},
+ "Udzielone po\u017cyczki": {}
+ },
+ "W pozosta\u0142ych jednostkach": {
+ "Inne d\u0142ugoterminowe aktywa finansowe": {},
+ "Inne papiery warto\u015bciowe": {},
+ "Udzia\u0142y lub akcje": {},
+ "Udzielone po\u017cyczki": {}
+ }
+ },
+ "D\u0142ugoterminowe rozliczenia mi\u0119dzyokresowe": {
+ "Aktywa z tytu\u0142u odroczonego podatku dochodowego": {},
+ "Inne rozliczenia mi\u0119dzyokresowe": {}
+ },
+ "Inwestycje w nieruchomo\u015bci i prawa": {
+ "Nieruchomo\u015bci": {},
+ "Warto\u015bci niematerialne i prawne": {}
+ },
+ "Nale\u017cno\u015bci d\u0142ugoterminowe": {
+ "Od jednostek powi\u0105zanych": {},
+ "Od pozosta\u0142ych jednostek": {}
+ },
+ "Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe": {
+ "Odpisy aktualizuj\u0105ce inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych": {},
+ "Odpisy aktualizuj\u0105ce lokaty": {},
+ "Odpisy aktualizuj\u0105ce udzia\u0142y i akcje w obcych jednostkach": {},
+ "Odpisy aktualizuj\u0105ce udzielone po\u017cyczki d\u0142ugoterminowe": {}
+ },
+ "Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych oraz warto\u015bci niematerialnych i prawnych": {
+ "Odpisy umorzeniowe inwestycji w nieruchomo\u015bci i prawa": {
+ "Odpisy umorzeniowe inwestycji w nieruchomo\u015bci": {},
+ "Odpisy umorzeniowe inwestycji w warto\u015bci niematerialne i prawne": {}
+ },
+ "Odpisy umorzeniowe warto\u015bci niematerialnych i prawnych": {
+ "Odpisy umorzeniowe innych warto\u015bci niematerialnych i prawnych": {},
+ "Odpisy umorzeniowe warto\u015bci firmy": {},
+ "Odpisy umorzeniowe zako\u0144czonych prac rozwojowych": {}
+ },
+ "Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych": {
+ "Odpisy umorzeniowe budynk\u00f3w, lokali i obiekt\u00f3w in\u017cynierii l\u0105dowej i wodnej": {},
+ "Odpisy umorzeniowe innych \u015brodk\u00f3w trwa\u0142ych": {},
+ "Odpisy umorzeniowe ulepsze\u0144 obcych \u015brodk\u00f3w trwa\u0142ych": {},
+ "Odpisy umorzeniowe urz\u0105dze\u0144 technicznych i maszyn": {},
+ "Odpisy umorzeniowe warto\u015bci grunt\u00f3w i prawa wieczystego u\u017cytkowania grunt\u00f3w": {},
+ "Odpisy umorzeniowe \u015brodk\u00f3w transportu": {}
+ }
+ },
+ "Warto\u015bci niematerialne i prawne": {
+ "Inne warto\u015bci niematerialne i prawne": {},
+ "Koszty zako\u0144czonych prac rozwojowych": {},
+ "Nabyta warto\u015b\u0107 firmy": {},
+ "Zaliczki na warto\u015bci niematerialne i prawne": {}
+ },
+ "\u015arodki Trwa\u0142e": {
+ "Budynki, lokale i obiekty in\u017cynierii l\u0105dowej i wodnej": {},
+ "Grunty w\u0142asne i prawa wieczystego u\u017cytkowania grunt\u00f3w": {},
+ "Inne \u015brodki trwa\u0142e": {},
+ "Urz\u0105dzenia techniczne i maszyny": {},
+ "\u015arodki transportu": {}
+ },
+ "\u015arodki trwa\u0142e w budowie": {
+ "Inwestycje budowy \u015brodka trwa\u0142ego": {},
+ "Nak\u0142ady na budow\u0119 \u015brodka trwa\u0142ego": {},
+ "Ulepszenia obcych \u015brodk\u00f3w trwa\u0142ych": {},
+ "Ulepszenia \u015brodka trwa\u0142ego": {},
+ "Zaliczki na \u015brodki trwa\u0142e w budowie": {}
+ }
+ },
+ "Kapita\u0142y w\u0142asne i wynik finansowy": {
+ "Fundusze specjalne": {
+ "Inne fundusze specjalne": {
+ "Fundusz na remont zasob\u00f3w mieszkaniowych": {},
+ "Fundusz nagr\u00f3d": {},
+ "Zak\u0142adowy fundusz rehabilitacji os\u00f3b niepe\u0142nosprawnych": {}
+ },
+ "Zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych": {}
+ },
+ "Kapita\u0142 podstawowy": {},
+ "Podatek dochodowy i inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego": {
+ "Inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego": {
+ "account_type": "Tax"
+ },
+ "Podatek dochodowy od os\u00f3b prawnych": {
+ "account_type": "Tax"
+ },
+ "account_type": "Tax"
+ },
+ "Pozosta\u0142e kapita\u0142y i fundusze": {
+ "Kapita\u0142 rezerwowy": {},
+ "Kapita\u0142 z aktualizacji wyceny": {},
+ "Kapita\u0142 zapasowy": {},
+ "Kapita\u0142y wydzielone w jednostce statutowej i zak\u0142adach (oddzia\u0142ach) samodzielnie sporz\u0105dzaj\u0105cych bilans": {}
+ },
+ "Rezerwy": {
+ "Pozosta\u0142e rezerwy": {
+ "Pozosta\u0142e rezerwy d\u0142ugoterminowe": {},
+ "Pozosta\u0142e rezerwy kr\u00f3tkoterminowe": {}
+ },
+ "Rezerwa na \u015bwiadczenia": {
+ "Rezerwa d\u0142ugoterminowa na \u015bwiadczenia emerytalne i podobne": {},
+ "Rezerwa kr\u00f3tkoterminowa na \u015bwiadczenia emerytalne i podobne": {}
+ },
+ "Rezerwa z tytu\u0142u odroczonego podatku dochodowego": {}
+ },
+ "Rozliczenia mi\u0119dzyokresowe": {
+ "Inne rozliczenia mi\u0119dzyokresowe": {
+ "Inne rozliczenia mi\u0119dzyokresowe d\u0142ugoterminowe": {},
+ "Inne rozliczenia mi\u0119dzyokresowe kr\u00f3tkoterminowe": {}
+ },
+ "Ujemna warto\u015b\u0107 firmy": {}
+ },
+ "Rozliczenia wyniku finansowego": {},
+ "Wynik finansowy": {}
+ },
+ "Koszty wed\u0142ug rodzaj\u00f3w i ich rozliczenie": {
+ "Amortyzacja": {},
+ "Koszty wed\u0142ug rodzaj\u00f3w": {
+ "Podatki i op\u0142aty": {
+ "Koncesje": {},
+ "Op\u0142aty i prowizje bankowe": {},
+ "Op\u0142aty skarbowe": {},
+ "Op\u0142aty s\u0105dowe, prawnicze i notarialne": {},
+ "Podatek akcyzowy": {},
+ "Podatek od nieruchomo\u015bci": {},
+ "Podatek od \u015brodk\u00f3w transportowych": {},
+ "Pozosta\u0142e podatki i op\u0142aty": {},
+ "VAT niepodlegaj\u0105cy odliczeniu": {}
+ },
+ "Ubezpieczenia spo\u0142eczne i inne \u015bwiadczenia": {
+ "Odpisy na zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych lub \u015bwiadczenia urlopowe": {},
+ "Pozosta\u0142e \u015bwiadczenia": {},
+ "Sk\u0142adki na ubezpieczenia spo\u0142eczne, FP, FG\u015aP": {}
+ },
+ "Us\u0142ugi obce": {
+ "Analizy sanitarne": {},
+ "Pozosta\u0142e us\u0142ugi": {},
+ "Us\u0142ugi celne": {},
+ "Us\u0142ugi graficzne i drukarskie": {},
+ "Us\u0142ugi kurierskie i transportowe": {},
+ "Us\u0142ugi pocztowe": {},
+ "Us\u0142ugi remontowe": {},
+ "Us\u0142ugi telekomunikacyjne": {}
+ },
+ "Wynagrodzenia": {
+ "Wynagrodzenia os\u00f3b dora\u017anie zatrudnionych": {},
+ "Wynagrodzenia pracownik\u00f3w": {}
+ },
+ "Zu\u017cycie materia\u0142\u00f3w i energii": {
+ "Zu\u017cycie energii": {},
+ "Zu\u017cycie innych materia\u0142\u00f3w": {},
+ "Zu\u017cycie materia\u0142\u00f3w biurowych": {},
+ "Zu\u017cycie paliwa do \u015brodk\u00f3w transportu": {},
+ "Zu\u017cycie surowc\u00f3w do wytwarzania produkt\u00f3w": {}
+ }
+ },
+ "Pozosta\u0142e koszty rodzajowe": {},
+ "Rozliczenie koszt\u00f3w": {
+ "Koszty nie wliczane do warto\u015bci sprzeda\u017cy": {},
+ "Koszty zgromadzone": {},
+ "Nie podlegaj\u0105ce rozliczeniu w czasie": {},
+ "Przypadaj\u0105ce na przysz\u0142e okresy": {}
+ },
+ "\u015awiadczenia na rzecz pracownik\u00f3w": {}
+ },
+ "Koszty wed\u0142ug typ\u00f3w dzia\u0142alno\u015bci i ich rozliczenie": {
+ "Koszty dzia\u0142alno\u015bci podstawowej-handlowej": {
+ "Koszty sprzeda\u017cy wyrob\u00f3w": {},
+ "Koszty utrzymania punkt\u00f3w sprzeda\u017cy detalicznej": {}
+ },
+ "Koszty dzia\u0142alno\u015bci podstawowej-produkcyjnej": {
+ "Koszty nie zako\u0144czonych d\u0142ugotrwa\u0142ych us\u0142ug": {},
+ "Koszty utrzymania hurtowni": {},
+ "Rozliczone koszty dzia\u0142alno\u015bci": {},
+ "Straty zwi\u0105zane z wykonaniem d\u0142ugotrwa\u0142ych us\u0142ug": {}
+ },
+ "Koszty dzia\u0142alno\u015bci pomocniczej": {
+ "Pozosta\u0142e koszty": {},
+ "\u015awiadczenia us\u0142ug transportowych": {}
+ },
+ "Koszty zarz\u0105du": {
+ "Koszty zarz\u0105dzania jednostk\u0105": {},
+ "\u015awiadczenia us\u0142ug na potrzeby reprezentacji i reklamy": {}
+ },
+ "Rozliczenie koszt\u00f3w dzia\u0142alno\u015bci": {}
+ },
+ "Materia\u0142y i towary": {
+ "Materia\u0142y i opakowania": {
+ "Materia\u0142y": {},
+ "Materia\u0142y w przerobie": {},
+ "Opakowania": {}
+ },
+ "Odchylenia od cen ewidencyjnych materia\u0142\u00f3w i towar\u00f3w": {
+ "Odchylenia od cen ewidencyjnych materia\u0142\u00f3w": {},
+ "Odchylenia od cen ewidencyjnych opakowa\u0144": {},
+ "Odchylenia od cen ewidencyjnych towar\u00f3w": {
+ "Odchylenia od cen ewidencyjnych towar\u00f3w skupu": {},
+ "Odchylenia od cen ewidencyjnych towar\u00f3w w detalu": {},
+ "Odchylenia od cen ewidencyjnych towar\u00f3w w hurcie": {},
+ "Odchylenia od cen ewidencyjnych towar\u00f3w w zak\u0142adach gastronomicznych": {}
+ },
+ "Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w materia\u0142\u00f3w i towar\u00f3w": {}
+ },
+ "Rozliczenie zakupu": {
+ "Niedobory, szkody i nadwy\u017cki w transporcie": {},
+ "Op\u0142aty manipulacyjne policzone przez Urz\u0105d Celny": {},
+ "Reklamacje faktur dostawc\u00f3w": {},
+ "Rozliczenie warto\u015bci materia\u0142\u00f3w i towar\u00f3w w drodze": {},
+ "Rozliczenie zakupu materia\u0142\u00f3w": {},
+ "Rozliczenie zakupu sk\u0142adnik\u00f3w aktyw\u00f3w trwa\u0142ych": {},
+ "Rozliczenie zakupu towar\u00f3w": {},
+ "Rozliczenie zakupu us\u0142ug obcych": {},
+ "Warto\u015bci dostaw niefakturowanych": {}
+ },
+ "Towary": {
+ "Nieruchomo\u015bci i prawa maj\u0105tkowe przeznaczone do obrotu": {},
+ "Towary poza jednostk\u0105": {},
+ "Towary skupu": {},
+ "Towary w detalu": {},
+ "Towary w hurcie": {},
+ "Towary w zak\u0142adach gastronomicznych": {}
+ },
+ "Zapasy obce": {}
+ },
+ "Produkty i rozliczenia mi\u0119dzyokresowe": {
+ "Odchylenia od cen ewidencyjnych produkt\u00f3w": {
+ "Odchylenia od cen ewidencyjnych produkt\u00f3w": {},
+ "Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w produkt\u00f3w": {}
+ },
+ "Pozosta\u0142e rozliczenia mi\u0119dzyokresowe": {
+ "Aktywa z tytu\u0142u odroczonego podatku dochodowego": {},
+ "Inne rozliczenia mi\u0119dzyokresowe": {}
+ },
+ "Produkty i p\u00f3\u0142produkty": {
+ "Produkty gotowe": {
+ "Produkty gotowe poza jednostk\u0105": {},
+ "Produkty gotowe w magazynie": {}
+ },
+ "P\u00f3\u0142produkty": {}
+ },
+ "Rozliczenia mi\u0119dzyokresowe koszt\u00f3w": {
+ "Bierne rozliczenia mi\u0119dzyokresowe koszt\u00f3w": {},
+ "Czynne rozliczenia mi\u0119dzyokresowe koszt\u00f3w": {}
+ }
+ },
+ "Przychody i koszty zwi\u0105zane z ich osi\u0105gni\u0119ciem": {
+ "Koszt w\u0142asny obrot\u00f3w wewn\u0119trznych": {
+ "Koszt wytworzenia produkt\u00f3w uznanych za niedobory": {},
+ "Koszt wytworzenia wyrob\u00f3w gotowych wydanych do w\u0142asnych sklep\u00f3w": {},
+ "Koszt wytworzenia zako\u0144czonych prac rozwojowych": {},
+ "Koszt wytworzenia \u015bwiadcze\u0144 na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie": {},
+ "Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci": {}
+ },
+ "Koszty finansowe": {
+ "Odpisy z tytu\u0142u utraty warto\u015bci inwestycji-koszty": {},
+ "Odsetki zap\u0142acone": {},
+ "Pozosta\u0142e koszty finansowe": {},
+ "Ujemne r\u00f3\u017cnice kursu walut": {},
+ "Warto\u015b\u0107 sprzedanych inwestycji": {}
+ },
+ "Koszty sprzedanych produkt\u00f3w": {
+ "Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na eksport": {},
+ "Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na kraj": {},
+ "Koszt w\u0142asny sprzeda\u017cy us\u0142ug na eksport": {},
+ "Koszt w\u0142asny sprzeda\u017cy us\u0142ug na kraj": {}
+ },
+ "Obroty wewn\u0119trzne": {
+ "Koszt niedobor\u00f3w produkt\u00f3w": {},
+ "Koszt wyrob\u00f3w w\u0142asnej produkcji wydanych do w\u0142asnych sklep\u00f3w": {},
+ "Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci": {},
+ "\u015awiadczenia na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie": {}
+ },
+ "Pozosta\u0142e koszty operacyjne": {
+ "Dotacje przekazane": {},
+ "Inne pozosta\u0142e koszty operacyjne": {},
+ "Odpisy z tytu\u0142u utraty warto\u015bci aktyw\u00f3w niefinansowych": {},
+ "Warto\u015b\u0107 sprzedanych niefinansowych aktyw\u00f3w trwa\u0142ych": {}
+ },
+ "Pozosta\u0142e przychody operacyjne": {
+ "Inne pozosta\u0142e przychody operacyjne": {},
+ "Otrzymane dotacje": {},
+ "Przychody z us\u0142ug socjalnych": {},
+ "Przychody ze wzrostu warto\u015bci niefinansowych aktyw\u00f3w trwa\u0142ych": {},
+ "Przychody ze zbycia niefinansowych aktyw\u00f3w trwa\u0142ych": {}
+ },
+ "Przychody finansowe": {
+ "Aktualizacja warto\u015bci inwestycji-przychody": {},
+ "Dodatnie r\u00f3\u017cnice kursu walut": {},
+ "Kwoty nale\u017cne z tytu\u0142u dywidend": {},
+ "Kwoty nale\u017cne ze sprzeda\u017cy aktyw\u00f3w finansowych": {},
+ "Otrzymane odsetki": {},
+ "Pozosta\u0142e przychody finansowe": {},
+ "Przychody ze zbycia inwestycji": {}
+ },
+ "Sprzeda\u017c materia\u0142\u00f3w i opakowa\u0144": {
+ "Sprzeda\u017c materia\u0142\u00f3w": {},
+ "Sprzeda\u017c odpad\u00f3w": {},
+ "Sprzeda\u017c opakowa\u0144": {}
+ },
+ "Sprzeda\u017c produkt\u00f3w": {
+ "Sprzeda\u017c produkt\u00f3w na eksport": {},
+ "Sprzeda\u017c produkt\u00f3w na kraj": {},
+ "Sprzeda\u017c us\u0142ug na eksport": {},
+ "Sprzeda\u017c us\u0142ug na kraj": {}
+ },
+ "Sprzeda\u017c towar\u00f3w": {
+ "Prowizja komisowa": {},
+ "Sprzeda\u017c detaliczna towar\u00f3w": {},
+ "Sprzeda\u017c hurtowa towar\u00f3w": {},
+ "Sprzeda\u017c wysy\u0142kowa towar\u00f3w": {}
+ },
+ "Straty nadzwyczajne": {},
+ "Warto\u015b\u0107 sprzedanych materia\u0142\u00f3w i opakowa\u0144": {
+ "Warto\u015b\u0107 w cenach zakupu sprzedanych materia\u0142\u00f3w": {},
+ "Warto\u015b\u0107 w cenach zakupu sprzedanych odpad\u00f3w": {},
+ "Warto\u015b\u0107 w cenach zakupu sprzedanych opakowa\u0144": {}
+ },
+ "Warto\u015b\u0107 sprzedanych towar\u00f3w w cenach zakupu": {
+ "Prowizja komisowa": {},
+ "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy detalicznej": {},
+ "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy hurtowej": {},
+ "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy wysy\u0142kowej": {}
+ },
+ "Zyski nadzwyczajne": {}
+ },
+ "Rozrachunki i roszczenia": {
+ "Odpisy aktualizuj\u0105ce rozrachunki": {},
+ "Pozosta\u0142e rozrachunki": {
+ "Nale\u017cno\u015bci dochodzone na drodze s\u0105dowej": {},
+ "Pozosta\u0142e rozrachunki": {},
+ "Po\u017cyczki": {
+ "Po\u017cyczki otrzymane": {},
+ "Po\u017cyczki udzielone": {}
+ },
+ "Rozliczenie niedobor\u00f3w i nadwy\u017cek": {
+ "Rozliczenie nadwy\u017cek": {},
+ "Rozliczenie niedobor\u00f3w": {}
+ },
+ "Rozrachunki wewn\u0105trzzak\u0142adowe": {},
+ "Rozrachunki z tytu\u0142u dop\u0142at i zwrotu dop\u0142at": {},
+ "Rozrachunki z tytu\u0142u dywidend": {},
+ "Rozrachunki zwi\u0105zane z kapita\u0142em zak\u0142adowym": {
+ "Rozrachunki z tytu\u0142u podwy\u017cszenia kapita\u0142u ze \u015brodk\u00f3w w\u0142asnych sp\u00f3\u0142ki": {},
+ "Rozrachunki z tytu\u0142u umorzenia udzia\u0142\u00f3w w\u0142asnych": {},
+ "Rozrachunki z tytu\u0142u wk\u0142ad\u00f3w niepieni\u0119\u017cnych na kapita\u0142 zak\u0142adowy": {},
+ "Rozrachunki z tytu\u0142u wp\u0142at na kapita\u0142 zak\u0142adowy": {}
+ }
+ },
+ "Rozrachunki pozabilansowe": {
+ "Nale\u017cno\u015bci warunkowe": {},
+ "Weksle obce dyskontowane lub indosowane": {},
+ "Zobowi\u0105zania warunkowe": {}
+ },
+ "Rozrachunki publicznoprawne": {
+ "Pozosta\u0142e rozrachunki publicznoprawne": {
+ "account_type": "Tax"
+ },
+ "Pozosta\u0142e rozrachunki z urz\u0119dem skarbowym": {
+ "account_type": "Tax"
+ },
+ "Rozrachunki publicznoprawne z PFRON": {
+ "account_type": "Tax"
+ },
+ "Rozrachunki publicznoprawne z ZUS": {
+ "account_type": "Tax"
+ },
+ "Rozrachunki publicznoprawne z urz\u0119dem celnym": {
+ "account_type": "Tax"
+ },
+ "Rozrachunki publicznoprawne z urz\u0119dem miasta/gminy": {
+ "account_type": "Tax"
+ },
+ "Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT": {
+ "account_type": "Tax"
+ },
+ "Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT nale\u017cnego": {
+ "Rozliczenie nale\u017cnego VAT 22%": {
+ "account_type": "Tax"
+ },
+ "Rozliczenie nale\u017cnego VAT 23%": {
+ "account_type": "Tax"
+ },
+ "Rozliczenie nale\u017cnego VAT 3%": {
+ "account_type": "Tax"
+ },
+ "Rozliczenie nale\u017cnego VAT 5%": {
+ "account_type": "Tax"
+ },
+ "Rozliczenie nale\u017cnego VAT 7%": {
+ "account_type": "Tax"
+ },
+ "Rozliczenie nale\u017cnego VAT 8%": {
+ "account_type": "Tax"
+ },
+ "account_type": "Tax"
+ },
+ "VAT naliczony i jego rozliczenie": {
+ "Rozliczenie naliczonego VAT 22%": {
+ "account_type": "Tax"
+ },
+ "Rozliczenie naliczonego VAT 23%": {
+ "account_type": "Tax"
+ },
+ "Rozliczenie naliczonego VAT 3%": {
+ "account_type": "Tax"
+ },
+ "Rozliczenie naliczonego VAT 5%": {
+ "account_type": "Tax"
+ },
+ "Rozliczenie naliczonego VAT 7%": {
+ "account_type": "Tax"
+ },
+ "Rozliczenie naliczonego VAT 8%": {
+ "account_type": "Tax"
+ }
+ }
+ },
+ "Rozrachunki z dostawcami": {
+ "account_type": "Payable"
+ },
+ "Rozrachunki z odbiorcami": {
+ "account_type": "Receivable"
+ },
+ "Rozrachunki z pracownikami": {
+ "Inne rozrachunki z pracownikami": {},
+ "Rozrachunki z tytu\u0142u po\u017cyczek udzielonych pracownikom": {},
+ "Rozrachunki z tytu\u0142u wynagrodze\u0144": {}
+ }
+ },
+ "name": "Plan kont",
+ "\u015arodki pieni\u0119\u017cne, rachunki bankowe oraz inne kr\u00f3tkoterminowe aktywa finansowe": {
+ "Inne aktywa pieni\u0119\u017cne": {},
+ "Inne \u015brodki pieni\u0119\u017cne": {
+ "Pozosta\u0142e inne \u015brodki pieni\u0119\u017cne": {}
+ },
+ "Kr\u00f3tkoterminowe aktywa finansowe": {
+ "Kr\u00f3tkoterminowe aktywa finansowe w jednostkach powi\u0105zanych": {
+ "Inne kr\u00f3tkoterminowe aktywa finansowe": {},
+ "Inne papiery warto\u015bciowe": {},
+ "Udzia\u0142y lub akcje": {},
+ "Udzielone po\u017cyczki": {}
+ },
+ "Kr\u00f3tkoterminowe aktywa finansowe w pozosta\u0142ych jednostkach": {
+ "Inne kr\u00f3tkoterminowe aktywa finansowe": {},
+ "Inne papiery warto\u015bciowe": {},
+ "Udzia\u0142y lub akcje": {}
+ },
+ "Odpisy aktualizuj\u0105ce kr\u00f3tkoterminowe aktywa finansowe": {}
+ },
+ "Kr\u00f3tkoterminowe rozliczenia mi\u0119dzyokresowe": {},
+ "Lokaty pieni\u0119\u017cne": {
+ "Inne lokaty pieni\u0119\u017cne": {}
+ },
+ "Rachunki i kredyty bankowe": {
+ "Inne rachunki bankowe": {
+ "Rachunek bankowy akretytywy": {},
+ "Rachunek bankowy lokat terminowych": {},
+ "Rachunek bankowy wyodr\u0119bnionych \u015brodk\u00f3w pieni\u0119\u017cnych ZF\u015aS": {}
+ },
+ "Rachunek bie\u017c\u0105cy": {},
+ "Rachunek \u015brodk\u00f3w walutowych": {},
+ "Rachunek \u015brodk\u00f3w wyodr\u0119bnionych i zablokowanych": {},
+ "Rachunki kredyt\u00f3w bankowych": {},
+ "\u015arodki pieni\u0119\u017cne w drodze": {}
+ },
+ "\u015arodki pieni\u0119\u017cne w kasie": {
+ "Kasa krajowych \u015brodk\u00f3w pieni\u0119\u017cnych": {},
+ "Kasa zagranicznych \u015brodk\u00f3w pieni\u0119\u017cnych": {}
+ }
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/pt_pt_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/pt_pt_chart_template.json
new file mode 100644
index 0000000..f7b86b6
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/pt_pt_chart_template.json
@@ -0,0 +1,840 @@
+{
+ "country_code": "pt",
+ "name": "Portugal - Template do Plano de Contas SNC",
+ "tree": {
+ "Capital, reservas e resultados transitados": {
+ "Ac\u00e7\u00f5es (quotas) pr\u00f3prias": {
+ "Descontos e pr\u00e9mios": {},
+ "Valor nominal": {}
+ },
+ "Ajustamentos em activos financeiros": {
+ "Outros": {},
+ "Relacionados com o m\u00e9todo da equival\u00eancia patrimonial": {
+ "Ajustamentos de transi\u00e7\u00e3o": {},
+ "Decorrentes de outras varia\u00e7\u00f5es nos capitais pr\u00f3prios d": {},
+ "Lucros n\u00e3o atribu\u00eddos": {}
+ }
+ },
+ "Capital": {},
+ "Excedentes de revalor. de activos fixos tang\u00edveis e int": {
+ "Outros excedentes": {
+ "Antes de imposto sobre o rendimento": {},
+ "Impostos diferidos": {}
+ },
+ "Reavalia\u00e7\u00f5es decorrentes de diplomas legais": {
+ "Antes de imposto sobre o rendimento": {},
+ "Impostos diferidos": {}
+ }
+ },
+ "Outras varia\u00e7\u00f5es no capital pr\u00f3prio": {
+ "Ajustamentos por impostos diferidos": {},
+ "Diferen\u00e7as de convers\u00e3o de demonstra\u00e7\u00f5es financeiras": {},
+ "Doa\u00e7\u00f5es": {},
+ "Outras": {},
+ "Subs\u00eddios": {}
+ },
+ "Outros instrumentos de capital pr\u00f3prio": {},
+ "Pr\u00e9mios de emiss\u00e3o": {},
+ "Reservas": {
+ "Outras reservas": {},
+ "Reservas legais": {}
+ },
+ "Resultados transitados": {}
+ },
+ "Contas a receber e a pagar": {
+ "Accionistas/s\u00f3cios": {
+ "Accionistas c. subscri\u00e7\u00e3o": {
+ "account_type": "Equity"
+ },
+ "Adiantamentos por conta de lucros": {
+ "account_type": "Equity"
+ },
+ "Empr\u00e9stimos concedidos empresa m\u00e3e": {
+ "account_type": "Equity"
+ },
+ "Lucros dispon\u00edveis": {
+ "account_type": "Equity"
+ },
+ "Outras opera\u00e7\u00f5es": {
+ "account_type": "Equity"
+ },
+ "Perdas por imparidade acumuladas": {
+ "account_type": "Equity"
+ },
+ "Quotas n\u00e3o liberadas": {
+ "account_type": "Equity"
+ },
+ "Resultados atribu\u00eddos": {
+ "account_type": "Equity"
+ },
+ "account_type": "Equity"
+ },
+ "Clientes": {
+ "Adiantamentos de clientes": {
+ "account_type": "Receivable"
+ },
+ "Clientes c/c": {
+ "Clientes empreendimentos conjuntos": {
+ "account_type": "Receivable"
+ },
+ "Clientes empresa m\u00e3e": {
+ "account_type": "Receivable"
+ },
+ "Clientes empresas associadas": {
+ "account_type": "Receivable"
+ },
+ "Clientes empresas subsidi\u00e1rias": {
+ "account_type": "Receivable"
+ },
+ "Clientes gerais": {
+ "account_type": "Receivable"
+ },
+ "Clientes outras partes relacionadas": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Clientes t\u00edtulos a receber": {
+ "Clientes empreendimentos conjuntos": {
+ "account_type": "Receivable"
+ },
+ "Clientes empresa m\u00e3e": {
+ "account_type": "Receivable"
+ },
+ "Clientes empresas associadas": {
+ "account_type": "Receivable"
+ },
+ "Clientes empresas subsidi\u00e1rias": {
+ "account_type": "Receivable"
+ },
+ "Clientes gerais": {
+ "account_type": "Receivable"
+ },
+ "Clientes outras partes relacionadas": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Perdas por imparidade acumuladas": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "Diferimentos": {
+ "Gastos a reconhecer": {
+ "account_type": "Equity"
+ },
+ "Rendimentos a reconhecer": {
+ "account_type": "Equity"
+ },
+ "account_type": "Equity"
+ },
+ "Estado e outros entes p\u00fablicos": {
+ "Contribui\u00e7\u00f5es para a seguran\u00e7a social": {
+ "account_type": "Tax"
+ },
+ "Imposto sobre o rendimento": {
+ "account_type": "Tax"
+ },
+ "Imposto sobre o valor acrescentado": {
+ "Iva a pagar": {
+ "account_type": "Tax"
+ },
+ "Iva a recuperar": {
+ "account_type": "Tax"
+ },
+ "Iva apuramento": {
+ "account_type": "Tax"
+ },
+ "Iva dedut\u00edvel": {
+ "account_type": "Tax"
+ },
+ "Iva liquidado": {
+ "account_type": "Tax"
+ },
+ "Iva liquida\u00e7\u00f5es oficiosas": {
+ "account_type": "Tax"
+ },
+ "Iva reembolsos pedidos": {
+ "account_type": "Tax"
+ },
+ "Iva regulariza\u00e7\u00f5es": {
+ "account_type": "Tax"
+ },
+ "Iva suportado": {
+ "account_type": "Tax"
+ },
+ "account_type": "Tax"
+ },
+ "Outras tributa\u00e7\u00f5es": {
+ "account_type": "Tax"
+ },
+ "Outros impostos": {
+ "account_type": "Tax"
+ },
+ "Reten\u00e7\u00e3o de impostos sobre rendimentos": {
+ "account_type": "Tax"
+ },
+ "Tributos das autarquias locais": {
+ "account_type": "Tax"
+ },
+ "account_type": "Tax"
+ },
+ "Financiamentos obtidos": {
+ "Institui\u00e7\u00f5es de cr\u00e9dito e sociedades financeiras": {
+ "Descobertos banc\u00e1rios": {
+ "account_type": "Equity"
+ },
+ "Empr\u00e9stimos banc\u00e1rios": {
+ "account_type": "Equity"
+ },
+ "Loca\u00e7\u00f5es financeiras": {
+ "account_type": "Equity"
+ },
+ "account_type": "Equity"
+ },
+ "Mercado de valores mobili\u00e1rios": {
+ "Empr\u00e9stimos por obriga\u00e7\u00f5es": {
+ "account_type": "Equity"
+ },
+ "account_type": "Equity"
+ },
+ "Outros financiadores": {
+ "account_type": "Equity"
+ },
+ "Participantes de capital": {
+ "Empresa m\u00e3e suprimentos e outros m\u00fatuos": {
+ "account_type": "Equity"
+ },
+ "Outros participantes suprimentos e outros m\u00fatuos": {
+ "account_type": "Equity"
+ },
+ "account_type": "Equity"
+ },
+ "Subsidi\u00e1rias, associadas e empreendimentos conjuntos": {
+ "account_type": "Equity"
+ },
+ "account_type": "Equity"
+ },
+ "Fornecedores": {
+ "Adiantamentos a fornecedores": {
+ "account_type": "Payable"
+ },
+ "Facturas em recep\u00e7\u00e3o e confer\u00eancia": {
+ "account_type": "Payable"
+ },
+ "Fornecedores c/c": {
+ "Fornecedores empreendimentos conjuntos": {
+ "account_type": "Payable"
+ },
+ "Fornecedores empresa m\u00e3e": {
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+ "Fornecedores empresas associadas": {
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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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+ "Benef\u00edcios p\u00f3s emprego": {
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+ "Credores por subscri\u00e7\u00f5es n\u00e3o liberadas": {
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+ "account_type": "Equity"
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+ "Passivos por impostos diferidos": {
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+ "account_type": "Equity"
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+ "account_type": "Equity"
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+ "Aos \u00f3rg\u00e3os sociais": {
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+ "account_type": "Payable"
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+ "Cau\u00e7\u00f5es": {
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+ "account_type": "Payable"
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+ "account_type": "Payable"
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+ "Processos judiciais em curso": {
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+ "account_type": "Equity"
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+ "Desloca\u00e7\u00f5es e estadas": {},
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+ "Transporte de pessoal": {},
+ "Transportes de mercadorias": {}
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+ "Energia e flu\u00eddos": {
+ "Combust\u00edveis": {},
+ "Electricidade": {},
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+ "\u00c1gua": {}
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+ "Ferramentas e utens\u00edlios de desgaste r\u00e1pido": {},
+ "Livros de documenta\u00e7\u00e3o t\u00e9cnica": {},
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+ "Contencioso e notariado": {},
+ "Despesas de representa\u00e7\u00e3o": {},
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+ "Rendas e alugueres": {},
+ "Royalties": {},
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+ "Trabalhos especializados": {},
+ "Vigil\u00e2ncia e seguran\u00e7a": {}
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+ "Remunera\u00e7\u00f5es dos \u00f3rg\u00e3os sociais": {},
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+ "Propriedades de investimento": {}
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+ "Juros suportados": {
+ "Juros de financiamento obtidos": {},
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+ "Outros gastos e perdas de financiamento": {
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+ "Relativos a financiamentos obtidos": {}
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+ "Aliena\u00e7\u00f5es": {},
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+ "Gastos e perdas nos restantes investimentos financeiros": {
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+ "Cobertura de preju\u00edzos": {},
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+ "Impostos directos": {},
+ "Impostos indirectos": {},
+ "Taxas": {}
+ },
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+ "Donativos": {},
+ "Insufici\u00eancia da estimativa para impostos": {},
+ "Ofertas e amostras de invent\u00e1rios": {},
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+ "Perdas em instrumentos financeiros": {},
+ "Quotiza\u00e7\u00f5es": {}
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+ "Perdas em invent\u00e1rios": {
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+ "Quebras": {},
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+ "Em activos n\u00e3o correntes detidos para venda": {},
+ "Em d\u00edvidas a receber": {
+ "Clientes": {},
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+ "Em invent\u00e1rios": {},
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+ "Perdas por redu\u00e7\u00f5es de justo valor": {
+ "Em activos biol\u00f3gicos": {},
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+ "Em investimentos financeiros": {},
+ "Em propriedades de investimento": {}
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+ "Provis\u00f5es do per\u00edodo": {
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+ "Invent\u00e1rios e activos biol\u00f3gicos": {
+ "Activos biol\u00f3gicos": {
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+ "Plantas": {}
+ },
+ "De produ\u00e7\u00e3o": {
+ "Animais": {},
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+ "Descontos e abatimentos em compras": {},
+ "Devolu\u00e7\u00f5es de compras": {},
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+ "Mercadorias": {}
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+ "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo": {
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+ "Materiais diversos": {},
+ "Mat\u00e9rias em tr\u00e2nsito": {},
+ "Mat\u00e9rias primas": {},
+ "Mat\u00e9rias subsidi\u00e1rias": {},
+ "Perdas por imparidade acumuladas": {}
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+ "Mercadorias": {
+ "Mercadorias em poder de terceiros": {},
+ "Mercadorias em tr\u00e2nsito": {},
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+ "Produtos acabados e interm\u00e9dios": {
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+ "Produtos em poder de terceiros": {}
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+ "Reclassifica\u00e7\u00e3o e regular. de invent. e activos biol\u00f3g.": {
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+ "Subprodutos, desperd\u00edcios, res\u00edduos e refugos": {
+ "Desperd\u00edcios, res\u00edduos e refugos": {},
+ "Perdas por imparidade acumuladas": {},
+ "Subprodutos": {}
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+ },
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+ "Equipamento b\u00e1sico": {},
+ "Equipamento de transporte": {},
+ "Equipamentos biol\u00f3gicos": {},
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+ "Perdas por imparidade acumuladas": {},
+ "Terrenos e recursos naturais": {}
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+ "Goodwill": {},
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+ "Perdas por imparidade acumuladas": {},
+ "Programas de computador": {},
+ "Projectos de desenvolvimento": {},
+ "Propriedade industrial": {}
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+ "Investimentos em curso": {
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+ "Activos intang\u00edveis em curso": {},
+ "Adiantamentos por conta de investimentos": {},
+ "Investimentos financeiros em curso": {},
+ "Perdas por imparidade acumuladas": {},
+ "Propriedades de investimento em curso": {}
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+ "Investimentos financeiros": {
+ "Investimentos em associadas": {
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+ "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial": {},
+ "Participa\u00e7\u00f5es de capital outros m\u00e9todos": {}
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+ "Investimentos em entidades conjuntamente controladas": {
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+ "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial": {},
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+ "Participa\u00e7\u00f5es de capital outros m\u00e9todos": {}
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+ "Investimentos noutras empresas": {
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+ "Participa\u00e7\u00f5es de capital": {}
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+ "Detidos at\u00e9 \u00e0 maturidade": {}
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+ "Edif\u00edcios e outras constru\u00e7\u00f5es": {},
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+ "Perdas por imparidade acumuladas": {},
+ "Terrenos e recursos naturais": {}
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+ "Dep\u00f3sitos \u00e0 ordem": {
+ "account_type": "Cash"
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+ "Outros dep\u00f3sitos banc\u00e1rios": {
+ "account_type": "Cash"
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+ "Outros instrumentos financeiros": {
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+ "Potencialmente favor\u00e1veis": {
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+ "account_type": "Cash"
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+ "Instrumentos financeiros detidos para negocia\u00e7\u00e3o": {
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+ "Passivos financeiros": {
+ "account_type": "Cash"
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+ "account_type": "Cash"
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+ "Outros activos e passivos financeiros": {
+ "Outros activos financeiros": {
+ "account_type": "Cash"
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+ "Outros passivos financeiros": {
+ "account_type": "Cash"
+ },
+ "account_type": "Cash"
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+ "account_type": "Cash"
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+ "Em investimentos financeiros": {},
+ "Em propriedades de investimento": {}
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+ "Juros, dividendos e outros rendimentos similares": {
+ "Dividendos obtidos": {
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+ "De subsidi\u00e1rias": {},
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+ "Juros obtidos": {
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+ "De financiamentos concedidos a associadas e emp. conjun": {},
+ "De financiamentos concedidos a subsidi\u00e1rias": {},
+ "De financiamentos obtidos": {},
+ "De outras aplica\u00e7\u00f5es de meios financeiros l\u00edquidos": {},
+ "De outros financiamentos obtidos": {}
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+ "Outros rendimentos similares": {}
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+ "Outros rendimentos e ganhos": {
+ "Descontos de pronto pagamento obtidos": {},
+ "Ganhos em invent\u00e1rios": {
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+ "Sinistros": {},
+ "Sobras": {}
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+ "Excesso da estimativa para impostos": {},
+ "Ganhos em outros instrumentos financeiros": {},
+ "Imputa\u00e7\u00e3o de subs\u00eddios para investimentos": {},
+ "Outros n\u00e3o especificados": {},
+ "Restitui\u00e7\u00e3o de impostos": {}
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+ "Recupera\u00e7\u00e3o de d\u00edvidas a receber": {},
+ "Rendimentos e ganhos em investimentos n\u00e3o financeiros": {
+ "Aliena\u00e7\u00f5es": {},
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+ "Rendas e outros rendimentos em propriedades de investimento": {},
+ "Sinistros": {}
+ },
+ "Rendimentos e ganhos em subsidi\u00e1rias, associadas e empr": {
+ "Aliena\u00e7\u00f5es": {},
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+ "Rendimentos e ganhos nos restantes activos financeiros": {
+ "Aliena\u00e7\u00f5es": {},
+ "Diferen\u00e7as de c\u00e2mbio favor\u00e1veis": {},
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+ },
+ "Rendimentos suplementares": {
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+ "Desempenho de cargos sociais noutras empresas": {},
+ "Estudos, projectos e assist\u00eancia tecnol\u00f3gica": {},
+ "Outros rendimentos suplementares": {},
+ "Royalties": {},
+ "Servi\u00e7os sociais": {}
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+ },
+ "Presta\u00e7\u00f5es de servi\u00e7os": {
+ "Descontos e abatimentos": {},
+ "Iva dos servi\u00e7os com imposto inclu\u00eddo": {},
+ "Servi\u00e7o a": {},
+ "Servi\u00e7o b": {},
+ "Servi\u00e7os secund\u00e1rios": {}
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+ "Revers\u00f5es": {
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+ "Propriedades de investimento": {}
+ },
+ "De perdas por imparidade": {
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+ "Em activos intang\u00edveis": {},
+ "Em activos n\u00e3o correntes detidos para venda": {},
+ "Em d\u00edvidas a receber": {
+ "Clientes": {},
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+ },
+ "Em invent\u00e1rios": {},
+ "Em investimentos em curso": {},
+ "Em investimentos financeiros": {},
+ "Em propriedades de investimento": {}
+ },
+ "De provis\u00f5es": {
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+ "Garantias a clientes": {},
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+ "Outras provis\u00f5es": {},
+ "Processos judiciais em curso": {},
+ "Reestrutura\u00e7\u00e3o": {}
+ }
+ },
+ "Subs\u00eddios \u00e0 explora\u00e7\u00e3o": {
+ "Subs\u00eddios de outras entidades": {},
+ "Subs\u00eddios do estado e outros entes p\u00fablicos": {}
+ },
+ "Trabalhos para a pr\u00f3pria entidade": {
+ "Activos fixos tang\u00edveis": {},
+ "Activos intang\u00edveis": {},
+ "Activos por gastos diferidos": {},
+ "Propriedades de investimento": {}
+ },
+ "Varia\u00e7\u00f5es nos invent\u00e1rios da produ\u00e7\u00e3o": {
+ "Activos biol\u00f3gicos": {},
+ "Produtos acabados e interm\u00e9dios": {},
+ "Produtos e trabalhos em curso": {},
+ "Subprodutos, desperd\u00edcios, res\u00edduos e refugos": {}
+ },
+ "Vendas": {
+ "Activos biol\u00f3gicos": {},
+ "Descontos e abatimentos em vendas": {},
+ "Devolu\u00e7\u00f5es de vendas": {},
+ "Iva das vendas com imposto inclu\u00eddo": {},
+ "Mercadoria": {},
+ "Produtos acabados e interm\u00e9dios": {},
+ "Subprodutos, desperd\u00edcios, res\u00edduos e refugos": {}
+ }
+ },
+ "Resultados": {
+ "Dividendos antecipados": {},
+ "Resultado l\u00edquido do per\u00edodo": {
+ "Impostos sobre o rendimento do per\u00edodo": {
+ "Imposto diferido": {},
+ "Imposto estimado para o per\u00edodo": {}
+ },
+ "Resultado antes de impostos": {},
+ "Resultado l\u00edquido": {}
+ }
+ },
+ "name": "SNC Portugal"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ro_ro_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/ro_ro_chart_template.json
new file mode 100644
index 0000000..f7f493c
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/ro_ro_chart_template.json
@@ -0,0 +1,814 @@
+{
+ "country_code": "ro",
+ "name": "Romania - Chart of Accounts",
+ "tree": {
+ "CONTURI FINANCIARE": {
+ "CONTURI DE BILANT": {
+ "CONTURI DE CAPITALURI": {
+ "CAPITAL SI REZERVER": {
+ "Actiuni proprii": {
+ "Actiuni proprii detinute pe termen lung": {},
+ "Actiuni proprii detinute pe termen scurt": {}
+ },
+ "Capital": {
+ "Capital subscris nevarsat": {},
+ "Capital subscris varsat": {},
+ "Patrimoniul public": {},
+ "Patrimoniul regiei": {}
+ },
+ "Interese care nu controleaza": {
+ "Interese care nu controleaza - alte capitaluri proprii": {},
+ "Interese care nu controleaza - rezultatul exercitiului financiar": {}
+ },
+ "Prime de capital": {
+ "Prime de aport": {},
+ "Prime de conversie a obligatiunilor in actiuni": {},
+ "Prime de emisiune": {},
+ "Prime de fuziune/divizare": {}
+ },
+ "Rezerve": {
+ "Alte rezerve": {},
+ "Rezerve de valoare justa": {},
+ "Rezerve din diferente de curs valutar in relatie cu investitia neta intr-o entitate straina": {},
+ "Rezerve legale": {},
+ "Rezerve reprezentand surplusul realizat din rezerve din reevaluare": {},
+ "Rezerve statutare sau contractuale": {}
+ },
+ "Rezerve din conversie": {},
+ "Rezerve din reevaluare": {}
+ },
+ "CASTIGURI SAU PIERDERI LEGATE DE EMITEREA,RASCUMPARAREA,VANZAREA,CEDAREA CU TITLU GRATUIT SAU ANULAREA INSTRUM.DE CAPITALURI PROPRII": {
+ "Castiguri legate de vanzarea sau anularea instrumentelor de capitaluri proprii.": {},
+ "Pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii.": {}
+ },
+ "IMPRUMUTURI SI DATORII ASIMILATE": {
+ "Alte imprumuturi si datorii asimilate": {},
+ "Credite bancare pe termen lung": {
+ "Credite bancare externe garantate de banci": {},
+ "Credite bancare externe garantate de stat": {},
+ "Credite bancare interne garantate de stat": {},
+ "Credite bancare pe termen lung": {},
+ "Credite bancare pe termen lung nerambursate la scadenta": {},
+ "Credite de la trezoreria statului": {},
+ "Credite externe guvernamentale": {}
+ },
+ "Datorii care privesc imobilizarile financiare": {
+ "Datorii fata de entitatile afiliate": {},
+ "Datorii fata de entitatile de care compania este legata prin interese de participare": {}
+ },
+ "Dobanzi aferente imprumuturilor si datoriilor asimilate": {
+ "Dobanzi aferente altor imprumuturi si datorii asimilate": {},
+ "Dobanzi aferente creditelor bancare pe termen lung": {},
+ "Dobanzi aferente datoriilor fata de entitatile afiliate": {},
+ "Dobanzi aferente datoriilor fata de entitatile de care compania este legata prin interese de participare": {},
+ "Dobanzi aferente imprumuturilor din emisiunile de obligatiuni": {}
+ },
+ "Imprumuturi din emisiuni de obligatiuni": {
+ "Alte imprumuturi din emisiuni de obligatiuni": {},
+ "Imprumuturi externe din emisiuni de obligatiuni garantate de banci": {},
+ "Imprumuturi externe din emisiuni de obligatiuni garantate de stat": {},
+ "Imprumuturi interne din emisiuni de obligatiuni garantate de stat": {}
+ },
+ "Prime privind rambursarea obligatiunilor": {}
+ },
+ "PROVIZIOANE": {
+ "Provizioane": {
+ "Alte provizioane": {},
+ "Provizioane pentru dezafectare imobilizari corporale si alte actiuni legate de acestea": {},
+ "Provizioane pentru garantii acordate clientilor": {},
+ "Provizioane pentru impozite": {},
+ "Provizioane pentru litigii": {},
+ "Provizioane pentru pensii si obligatii similare": {},
+ "Provizioane pentru restructurare": {}
+ }
+ },
+ "REZULTATUL EXERCITIULUI FINANCIAR": {
+ "Profit sau pierdere": {},
+ "Repartizarea profitului": {}
+ },
+ "REZULTATUL REPORTAT": {
+ "Rezultatul reportat": {
+ "Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai pu\u00fein IAS 29": {},
+ "Rezultatul reportat provenit din corectarea erorilor contabile": {},
+ "Rezultatul reportat provenit din trecerea la aplicarea Reglementarilor contabile conforme cu Directiva a patra a Comunitatilor Economice Europene": {},
+ "Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita": {}
+ }
+ }
+ },
+ "CONTURI DE IMOBILIZARI": {
+ "AJUSTARI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE A IMOBILIZARILOR": {
+ "Ajustari pentru deprecierea imobilizarilor corporale": {
+ "Ajustari pentru deprecierea altor imobilizari corporale": {},
+ "Ajustari pentru deprecierea constructiilor": {},
+ "Ajustari pentru deprecierea instalatiilor, mijloacelor de transport, animalelor si plantatiilor": {},
+ "Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri": {}
+ },
+ "Ajustari pentru deprecierea imobilizarilor in curs de executie": {
+ "Ajustari pentru deprecierea imobilizarilor corporale in curs de executie": {},
+ "Ajustari pentru deprecierea imobilizarilor necorporale in curs de executie": {}
+ },
+ "Ajustari pentru deprecierea imobilizarilor necorporale": {
+ "Ajustari pentru deprecierea altor imobilizari necorporale": {},
+ "Ajustari pentru deprecierea cheltuielilor de dezvoltare": {},
+ "Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare": {},
+ "Ajustari pentru deprecierea fondului comercial": {}
+ },
+ "Ajustari pentru pierderea de valoare a imobilizarilor financiare": {
+ "Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate": {},
+ "Ajustari pentru pierderea de valoare a altor creante imobilizate": {},
+ "Ajustari pentru pierderea de valoare a altor titluri imobilizate": {},
+ "Ajustari pentru pierderea de valoare a creantelor legate de interesele de participare": {},
+ "Ajustari pentru pierderea de valoare a imprumuturilor pe termen lung": {},
+ "Ajustari pentru pierderea de valoare a intereselor de participare": {},
+ "Ajustari pentru pierderea de valoare a sumelor datorate entitatilor afiliate": {}
+ }
+ },
+ "AMORTIZARI PRIVIND IMOBILIZARILE": {
+ "Amortizari privind amortizarile necorporale": {
+ "Amortizarea altor imobilizari necorporale": {},
+ "Amortizarea cheltuielilor de constituire": {},
+ "Amortizarea cheltuielilor de dezvoltare": {},
+ "Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare": {},
+ "Amortizarea fondului comercial": {}
+ },
+ "Amortizari privind imobilizarile corporale": {
+ "Amortizarea altor imobilizari corporale": {},
+ "Amortizarea amenajarilor de terenuri": {},
+ "Amortizarea constructiilor": {},
+ "Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor": {}
+ }
+ },
+ "IMOBILIZARI CORPORALE": {
+ "Constructii": {},
+ "Instalatii tehnice, mijloace de transport, animale si plantatii": {
+ "Animale si plantatii": {},
+ "Aparate si instalatii de masurare, control si reglare": {},
+ "Echipamente tehnologice (masini, utilaje si instalatii de lucru)": {},
+ "Mijloace de transport": {}
+ },
+ "Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale": {},
+ "Terenuri si amenajari de terenuri": {
+ "Amenajari de terenuri": {},
+ "Terenuri": {}
+ }
+ },
+ "IMOBILIZARI CORPORALE IN CURS DE APROVIZIONARE": {
+ "Instalatii tehnice, mijloace de transport, animale si plantatii in curs de aprovizionare": {},
+ "Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale in curs de aprovizionare": {}
+ },
+ "IMOBILIZARI FINANCIARE": {
+ "Actiuni detinute la entitatile afiliate": {},
+ "Alte titluri imobilizate": {},
+ "Creante imobilizate": {
+ "Alte creante imobilizate": {},
+ "Creante legate de interesele de participare": {},
+ "Dobanda aferenta creantelor legate de interesele de participare": {},
+ "Dobanda aferenta imprumuturilor acordate pe termen lung": {},
+ "Dobanda aferenta sumelor datorate de entitatile afiliate": {},
+ "Dob\u00e2nzi aferente altor creante imobilizate": {},
+ "Imprumuturi acordate pe termen lung": {},
+ "Sume datorate de entitatile afiliate": {}
+ },
+ "Interse de participare": {},
+ "Titluri puse in echivalenta": {},
+ "Varsaminte de efectuat pentru imobilizari financiare": {
+ "Varsaminte de efectuat pentru alte imobilizari financiare": {},
+ "Varsaminte de efectuat privind actiunile detinute la entitatile afiliate": {},
+ "Varsaminte de efectuat privind interesele de participare": {}
+ }
+ },
+ "IMOBILIZARI IN CURS SI AVANSURI PENTRU IMOBILIZARI": {
+ "Avansuri acordate pentru imobilizari corporale": {},
+ "Avansuri acordate pentru imobilizari necorporale": {},
+ "Imobilizari corporale in curs de executie": {},
+ "Imobilizari necorporale in curs de executie": {}
+ },
+ "IMOBILIZARI NECORPORALE": {
+ "Alte imobilizari necorporale": {},
+ "Cheltuieli de constituire": {},
+ "Cheltuieli de dezvoltare": {},
+ "Concesiuni, brevete, licente, marci comerciale, drepturi si active similare": {},
+ "Fond comercial": {
+ "Fond comercial negativ": {},
+ "Fond comercial pozitiv": {}
+ }
+ }
+ },
+ "CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE": {
+ "AJUSTARI PENTRU DEPRECIEREA STOCURILOR SI PRODUCTIEI IN CURS DE EXECUTIE": {
+ "Ajustari pentru deprecierea ambalajelor": {},
+ "Ajustari pentru deprecierea animalelor": {},
+ "Ajustari pentru deprecierea marfurilor": {},
+ "Ajustari pentru deprecierea materialelor": {
+ "Ajustari pentru deprecierea materialelor consumabile": {},
+ "Ajustari pentru deprecierea materialelor de natura obiectelor de inventar": {}
+ },
+ "Ajustari pentru deprecierea materiilor prime": {},
+ "Ajustari pentru deprecierea productiei in curs de executie": {},
+ "Ajustari pentru deprecierea produselor": {
+ "Ajustari pentru deprecierea produselor finite": {},
+ "Ajustari pentru deprecierea produselor reziduale": {},
+ "Ajustari pentru deprecierea semifabricatelor": {}
+ },
+ "Ajustari pentru deprecierea stocurilor aflate la terti": {
+ "Ajustari pentru deprecierea ambalajelor aflate la terti": {},
+ "Ajustari pentru deprecierea animalelor aflate la terti": {},
+ "Ajustari pentru deprecierea marfurilor aflate la terti": {},
+ "Ajustari pentru deprecierea materiilor prime si materialelor aflate la terti": {},
+ "Ajustari pentru deprecierea produselor finite aflate la terti": {},
+ "Ajustari pentru deprecierea produselor reziduale aflate la terti": {},
+ "Ajustari pentru deprecierea semifabricatelor aflate la terti": {}
+ }
+ },
+ "AMBALAJE": {
+ "Ambalaje": {},
+ "Diferente de pret la ambalaje": {}
+ },
+ "ANIMALE": {
+ "Animale si pasari": {},
+ "Diferente de pret la animale si pasari": {}
+ },
+ "MARFURI": {
+ "Diferente de pret la marfuri": {},
+ "Marfuri": {}
+ },
+ "PRODUCTIA IN CURS DE EXECUTIE": {
+ "Produse in curs de executie": {},
+ "Servicii in curs de executie": {}
+ },
+ "PRODUSE": {
+ "Diferente de pret la produse": {},
+ "Produse finite": {},
+ "Produse reziduale": {},
+ "Semifabricate": {}
+ },
+ "STOCURI AFLATE LA TERTI": {
+ "Ambalaje aflate la terti": {},
+ "Animale aflate la terti": {},
+ "Marfuri aflate la terti": {},
+ "Materii si materiale aflate la terti": {},
+ "Produse aflate la terti": {}
+ },
+ "STOCURI DE MATERII PRIME SI MATERIALE": {
+ "Diferente de pret la materii prime si materiale": {},
+ "Materiale consumabile": {
+ "Alte materiale consumabile": {},
+ "Combustibili": {},
+ "Furaje": {},
+ "Materiale auxiliare": {},
+ "Materiale pentru ambalat": {},
+ "Piese de schimb": {},
+ "Seminte si materiale de plantat": {}
+ },
+ "Materiale de natura obiectelor de inventar": {},
+ "Materii prime": {}
+ },
+ "STOCURI IN CURS DE APROVIZIONARE": {
+ "Ambalaje in curs de aprovizionare": {},
+ "Animale in curs de aprovizionare": {},
+ "Marfuri in curs de aprovizionare": {},
+ "Materiale consumabile in curs de aprovizionare": {},
+ "Materiale de natura obiectelor de inventar in curs de aprovizionare": {},
+ "Materii prime in curs de aprovizionare": {}
+ }
+ },
+ "CONTURI DE TERTI": {
+ "AJUSTARI PENTRU DEPRECIEREA CREANTELOR": {
+ "Ajustari pentru deprecierea creantelor - clienti": {},
+ "Ajustari pentru deprecierea creantelor - debitori diversi": {},
+ "Ajustari pentru deprecierea creantelor - decontari in cadrul grupului si cu actionarii/asociatii": {}
+ },
+ "ASIGURARI SOCIALE, PROTECTIE SOCIALA SI CONTURI ASIMILATE": {
+ "Ajutor de somaj": {
+ "Contributia personalului la fondul de somaj": {},
+ "Contributia unitatii la fondul de garantare pentru plata creantelor salariale": {},
+ "Contributia unitatii la fondul de somaj": {}
+ },
+ "Alte datorii si creante sociale": {
+ "Alte creante sociale": {
+ "account_type": "Receivable"
+ },
+ "Alte datorii sociale": {}
+ },
+ "Asigurari sociale": {
+ "Contributia angajatilor pentru asigurarile sociale de sanatate": {},
+ "Contributia angajatorilor la fondul de asigurare pentru accidente de munca si boli profesionale": {},
+ "Contributia angajatorilor la fondul pentru concedii si indemnizatii": {},
+ "Contributia angajatorului pentru asigurarile sociale de sanatate": {},
+ "Contributia personalului la asigurarile sociale": {},
+ "Contributia unitatii la asigurarile sociale": {}
+ }
+ },
+ "BUGETUL STATULUI, FONDURI SPECIALE sI CONTURI ASIMILATE": {
+ "Alte datorii si creante cu bugetul statului": {
+ "Alte creante privind bugetul statului": {},
+ "Alte datorii fata de bugetul statului": {}
+ },
+ "Alte impozite,taxe si varsaminte asimilate": {},
+ "Fonduri speciale - taxe si varsaminte asimilate": {},
+ "Impozitul pe profit": {
+ "Impozitul pe profit": {},
+ "Impozitul pe venit": {}
+ },
+ "Impozitul pe venituri de natura salariilor": {},
+ "Subventii": {
+ "Alte sume primite cu caracter de subventii": {},
+ "Imprumuturi nerambursabile cu caracter de subventii": {},
+ "Subventii guvernamentale": {
+ "account_type": "Receivable"
+ }
+ },
+ "Taxa pe valoarea adaugata": {
+ "TVA colectata": {},
+ "TVA de plata": {},
+ "TVA de recuperat": {},
+ "TVA deductibila": {},
+ "TVA neexigibila": {}
+ }
+ },
+ "CLIENTI SI CONTURI ASIMILATE": {
+ "Clienti": {
+ "Clienti": {
+ "account_type": "Receivable"
+ },
+ "Clienti incerti sau in litigiu": {
+ "account_type": "Receivable"
+ }
+ },
+ "Clienti - facturi de intocmit": {
+ "account_type": "Receivable"
+ },
+ "Clienti creditori": {
+ "account_type": "Receivable"
+ },
+ "Efecte de primit de la clienti": {
+ "account_type": "Receivable"
+ }
+ },
+ "CONTURI DE REGULARIZARE SI ASIMILATE": {
+ "Cheltuieli integistrate in avans": {},
+ "Decontari din operatiuni in curs de clarificare": {},
+ "Subventii pentru investitii": {
+ "Alte sume primite cu caracter de subventii pentru investitii": {},
+ "Donatii pentru investitii": {},
+ "Imprumuturi nerambursabile cu caracter de subventii pentru investitii": {},
+ "Plusuri de inventar de natura imobilizarilor": {},
+ "Subventii guvernamentale pentru investitii": {}
+ },
+ "Venituri inregistrate in avans": {}
+ },
+ "DEBITORI SI CREDITORI DIVERSI": {
+ "Creditori diversi": {
+ "account_type": "Payable"
+ },
+ "Debitori diversi": {
+ "account_type": "Receivable"
+ }
+ },
+ "DECONTARI IN CADRUL UNITATII": {
+ "Decontari intre subunitati": {},
+ "Decontari intre unitati si subunitati": {}
+ },
+ "FURNIZORI SI CONTURI ASIMILATE": {
+ "Efecte de platit": {
+ "account_type": "Payable"
+ },
+ "Efecte de platit pentru imobilizari": {
+ "account_type": "Payable"
+ },
+ "Furnizori": {
+ "account_type": "Payable"
+ },
+ "Furnizori - debitori": {
+ "Furnizori - debitori pentru cumparari de bunuri de natura stocurilor": {
+ "account_type": "Payable"
+ },
+ "Furnizori - debitori pentru prestari de servicii": {
+ "account_type": "Payable"
+ }
+ },
+ "Furnizori - facturi nesosite": {
+ "account_type": "Payable"
+ },
+ "Furnizori de imobilizari": {
+ "account_type": "Payable"
+ }
+ },
+ "GRUP SI ACTIONARI / ASOCIATI": {
+ "Decontari cu actionarii/asociatii privind capitalul": {},
+ "Decontari din operatii in participare": {
+ "Decontari din operatii in participare - activ": {},
+ "Decontari din operatii in participare - pasiv": {}
+ },
+ "Decontari intre entitatile afiliate": {
+ "Decontari intre entitatile afiliate": {},
+ "Decontari privind interesele de participare": {},
+ "Dobanzi aferente decontarilor intre entitatile afiliate": {},
+ "Dobanzi aferente decontarilor privind interesele de participare": {}
+ },
+ "Decontari privind interesele de participare": {},
+ "Dividende de plata": {},
+ "Sume datorate actionarilor/asociatilor": {
+ "Actionari/asociati - conturi curente": {
+ "account_type": "Payable"
+ },
+ "Actionari/asociati dobanzi la conturi curente": {
+ "account_type": "Payable"
+ }
+ }
+ },
+ "PERSONAL SI CONTURI ASIMILATE": {
+ "Alte datorii si creante in legatura cu personalul": {
+ "Alte creante in legatura cu personalul": {},
+ "Alte datorii in legatura cu personalul": {}
+ },
+ "Avansuri acordate personalului": {
+ "account_type": "Receivable"
+ },
+ "Drepturi de personal neridicate": {},
+ "Personal - ajutoare materiale datorate": {},
+ "Personal - salarii datorate": {
+ "account_type": "Payable"
+ },
+ "Prime privind participarea personalului la profit": {},
+ "Retineri din salarii datorate tertilor": {}
+ }
+ },
+ "CONTURI DE TREZORERIE": {
+ "ACREDITIVE": {
+ "Acreditive": {
+ "Acreditive in lei": {
+ "account_type": "Cash"
+ },
+ "Acreditive in valuta": {
+ "account_type": "Cash"
+ }
+ },
+ "Avansuri de trezorerie": {
+ "account_type": "Receivable"
+ }
+ },
+ "AJUSTARI PENTRU PIERDEREA DE VALOARE A CONTURILOR DE TREZORERIE": {
+ "Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate": {
+ "account_type": "Cash"
+ },
+ "Ajustari pentru pierderea de valoare a altor invesitii pe termen scurt si creante asimilate": {
+ "account_type": "Cash"
+ },
+ "Ajustari pentru pierderea de valoare a obligatiunilor": {
+ "account_type": "Cash"
+ },
+ "Ajustari pentru pierderea de valoare a obligatiunilor emise si recuperate": {
+ "account_type": "Cash"
+ }
+ },
+ "CASA": {
+ "Alte valori": {
+ "Alte valori": {
+ "account_type": "Cash"
+ },
+ "Bilete de tratament si odihna": {
+ "account_type": "Cash"
+ },
+ "Tichete si bilete de calatorie": {
+ "account_type": "Cash"
+ },
+ "Timbre fiscale si postale": {
+ "account_type": "Cash"
+ }
+ },
+ "Casa": {
+ "Casa in lei": {
+ "account_type": "Cash"
+ },
+ "Casa in valuta": {
+ "account_type": "Cash"
+ }
+ }
+ },
+ "CONTURI LA BANCI": {
+ "Conturi curente la banci": {
+ "Conturi la banci in lei": {
+ "account_type": "Cash"
+ },
+ "Conturi la banci in valuta": {
+ "account_type": "Cash"
+ },
+ "Sume in curs de decontare": {
+ "account_type": "Cash"
+ }
+ },
+ "Credite bancare pe termen scurt": {
+ "Credite bancare pe termen scurt": {
+ "account_type": "Cash"
+ },
+ "Credite bancare pe termen scurt nerambursate la scadenta": {
+ "account_type": "Cash"
+ },
+ "Credite de la trezoreria statului": {
+ "account_type": "Cash"
+ },
+ "Credite externe garantate de banci": {
+ "account_type": "Cash"
+ },
+ "Credite externe garantate de stat": {
+ "account_type": "Cash"
+ },
+ "Credite externe guvernamentale": {
+ "account_type": "Cash"
+ },
+ "Credite interne garantate de stat": {
+ "account_type": "Cash"
+ },
+ "Dobanzi aferente creditelor pe termen scurt": {
+ "account_type": "Cash"
+ }
+ },
+ "Dobanzi": {
+ "Dobanzi de incasat": {
+ "account_type": "Cash"
+ },
+ "Dobanzi de platit": {
+ "account_type": "Cash"
+ }
+ },
+ "Valori de incasat": {
+ "Cecuri de incasat": {
+ "account_type": "Cash"
+ },
+ "Efecte de incasat": {
+ "account_type": "Cash"
+ },
+ "Efecte remise spre scontare": {
+ "account_type": "Cash"
+ }
+ }
+ },
+ "INVESTITII PE TERMEN SCURT": {
+ "Actiuni detinute la entitatile afiliate": {
+ "account_type": "Cash"
+ },
+ "Alte investitii pe termen scurt si creante asimilate": {
+ "Alte titluri de plasament": {
+ "account_type": "Cash"
+ },
+ "Dobanzi la obligatiuni si alte titluri de plasament": {
+ "account_type": "Cash"
+ }
+ },
+ "Obligatiuni": {
+ "account_type": "Cash"
+ },
+ "Obligatiuni emise si rascumparate": {
+ "account_type": "Cash"
+ },
+ "Varsaminte de efctuat pentru investitiile pe termen scurt": {
+ "Varsaminte de efctuat pentru actiunile detinute la institutiile afiliate": {
+ "account_type": "Cash"
+ },
+ "Varsaminte de efctuat pentru alte investitii pe termen scurt": {
+ "account_type": "Cash"
+ }
+ }
+ },
+ "VIRAMENTE INTERNE": {
+ "Viramente interne": {
+ "account_type": "Cash"
+ }
+ }
+ }
+ },
+ "CONTURI DE VENITURI SI CHELTUIELI": {
+ "CONTURI DE CHELTUIELI": {
+ "ALTE CHELTUIELI DE EXPLOATARE": {
+ "Alte cheltuieli de exploatare": {
+ "Alte cheltuieli de exploatare": {},
+ "Cheltuieli privind activele cedate si alte operatii de capital": {},
+ "Despagubiri, amenzi si penalitati": {},
+ "Donatii si subventii acordate": {}
+ },
+ "Cheltuieli cu protectia mediului inconjurator": {},
+ "Pierderi din creante si debitori diversi": {}
+ },
+ "CHELTUIELI CU ALTE IMPOZITE, TAXE SO VARSAMINTE ASIMILATE": {
+ "Cheltuieli cu alte impozite, taxe si varsaminte asimilate": {}
+ },
+ "CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERTI": {
+ "Alte cheltuieli cu serviciile executate de terti": {},
+ "Cheltuieli cu colaboratorii": {},
+ "Cheltuieli cu deplasari, detasari si transferari": {},
+ "Cheltuieli cu serviciile bancare si asimilate": {},
+ "Cheltuieli cu transportul de bunuri si personal": {},
+ "Cheltuieli de protocol, reclama si publicitate": {},
+ "Cheltuieli postale si taxe de telecomunicatii": {},
+ "Cheltuieli privind comisioanele si onorariile": {}
+ },
+ "CHELTUIELI CU AMORTIZARILE, PROVIZIOANELE SI AJUSTARILE PENTRU DEPRECIERE SAU PIERDERE DE VALOARE": {
+ "Cheltuieli de exploatare privind amortizarile, provizioanele si ajustarile pentru depreciere": {
+ "Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante": {},
+ "Cheltuieli de exploatare privind ajustarile pentru deprecierea imobilizarilor": {},
+ "Cheltuieli de exploatare privind amortizarea imobilizarilor": {},
+ "Cheltuieli de exploatare privind provizioanele": {}
+ },
+ "Cheltuieli financiare privind amortizarile si ajustarile pentru pierdere de valoare": {
+ "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante": {},
+ "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare": {},
+ "Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor": {}
+ }
+ },
+ "CHELTUIELI CU IMPOZITUL PE PROFIT SI ALTE IMPOZITE": {
+ "Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus": {},
+ "Impozitul pe profit": {}
+ },
+ "CHELTUIELI CU LUCRARIRE SI SERVICIILE EXECUTATE DE TERTI": {
+ "Cheltuieli cu intretinerile si reparatiile": {},
+ "Cheltuieli cu primele de asigurare": {},
+ "Cheltuieli cu redeventele, locatiile de gestiune si chiriile": {},
+ "Cheltuieli cu studiile si cercetarile": {}
+ },
+ "CHELTUIELI CU PERSONALUL": {
+ "Cheltuieli cu primele reprezentand participarea personalului la profit": {},
+ "Cheltuieli cu renumerarea in instrumente de capitaluri proprii": {},
+ "Cheltuieli cu salariile personalului": {},
+ "Cheltuieli cu tichetele de masa acordate salariatilor": {},
+ "Cheltuieli privind asigurarile si protectia sociala": {
+ "Alte cheltuieli privind asigurarile si protectia sociala": {},
+ "Contributia angajatorului pentru asigurarile sociale de sanatate": {},
+ "Contributia unitatii la asigurarile sociale": {},
+ "Contributia unitatii la fondul de concedii medicale": {},
+ "Contributia unitatii la fondul de garantare": {},
+ "Contributia unitatii la primele de asigurare voluntara de sanatate": {},
+ "Contributia unitatii la schemele de pensii facultative": {},
+ "Contributia unitatii pentru ajutorul de somaj": {}
+ }
+ },
+ "CHELTUIELI EXTRAORDINARE": {
+ "Cheltuieli privind calamitatile si alte evenimente extraordinare": {}
+ },
+ "CHELTUIELI FINANCIARE": {
+ "Alte cheltuieli financiare": {},
+ "Cheltuieli din diferente de curs valutar": {},
+ "Cheltuieli privind dobanzile": {},
+ "Cheltuieli privind investitiile financiare cedate": {
+ "Cheltuieli privind imobilizarile financiare cedate": {},
+ "Pierderi din investitiile pe termen scurt cedate": {}
+ },
+ "Cheltuieli privind sconturile acordate": {},
+ "Pierderi din creante legate de participatii": {}
+ },
+ "CHELTUIELI PRIVIND STOCURILE": {
+ "Cheltuieli cu materialele consumabile": {
+ "Cheltuieli cu materiale auxiliare": {},
+ "Cheltuieli privind alte materiale consumabile": {},
+ "Cheltuieli privind combustibilul": {},
+ "Cheltuieli privind furajele": {},
+ "Cheltuieli privind materialele pentru ambalat": {},
+ "Cheltuieli privind piesele de schimb": {},
+ "Cheltuieli privind semintele si materialele de plantat": {}
+ },
+ "Cheltuieli cu materiile prime": {},
+ "Cheltuieli privind ambalajele": {},
+ "Cheltuieli privind animalele si pasarile": {},
+ "Cheltuieli privind energia si apa": {},
+ "Cheltuieli privind marfurile": {},
+ "Cheltuieli privind materialele de natura obiectelor de inventar": {},
+ "Cheltuieli privind materialele nestocate": {},
+ "Reduceri comerciale primite": {}
+ }
+ },
+ "CONTURI DE VENITURI": {
+ "ALTE VENITURI DIN EXPLOATARE": {
+ "Alte venituri din exploatare": {
+ "Alte venituri din exploatare": {},
+ "Venituri din despagubiri, amenzi si penalitati": {},
+ "Venituri din donatii si subventii primite": {},
+ "Venituri din subventii pentru investitii": {},
+ "Venituri din vanzarea activelor si alte operatii de capital": {}
+ },
+ "Venituri din creante reactivate si debitori diversi": {}
+ },
+ "CIFRA DE AFACERI NETA": {
+ "Reduceri comerciale acordate": {},
+ "Venituri din activitati diverse": {},
+ "Venituri din lucrari executate si servicii prestate": {},
+ "Venituri din redevente, locatii de gestiune si chirii": {},
+ "Venituri din studii si cercetari": {},
+ "Venituri din vanzarea marfurilor": {},
+ "Venituri din vanzarea produselor finite": {},
+ "Venituri din vanzarea produselor reziduale": {},
+ "Venituri din vanzarea semifabricatelor": {}
+ },
+ "VENITURI AFERENTE COSTULUI PRODUCTIEI IN CURS DE EXECUTIE": {
+ "Venituri aferente costurilor serviciilor in curs de executie": {},
+ "Venituri aferente costurilor stocurilor de produse": {}
+ },
+ "VENITURI DIN PRODUCTIA DE IMOBILIZARI": {
+ "Venituri din productia de imobilizari corporale": {},
+ "Venituri din productia de imobilizari necorporale": {}
+ },
+ "VENITURI DIN PROVIZIOANE SI AJUSTARI PENTRU DEPRECIERE SAU PIERDERE DE VALOARE ": {
+ "Venituri din provizioane si ajustari pentru depreciere privind activitatea de exploatare": {
+ "Venituri din ajustari pentru deprecierea activelor circulante ": {},
+ "Venituri din ajustari pentru deprecierea imobilizarilor": {},
+ "Venituri din fondul comercial negativ": {},
+ "Venituri din provizioane": {}
+ },
+ "Venituri financiare din ajustari pentru pierdere de valoare": {
+ "Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante": {},
+ "Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare": {}
+ }
+ },
+ "VENITURI DIN SUBVENTII DE EXPLOATARE": {
+ "Venituri din subventii de exploatare": {
+ "Venituri din subventii de exploatare aferente altor venituri": {},
+ "Venituri din subventii de exploatare aferente cifrei de afaceri": {},
+ "Venituri din subventii de exploatare pentru alte cheltuieli de exploatare": {},
+ "Venituri din subventii de exploatare pentru alte cheltuieli externe": {},
+ "Venituri din subventii de exploatare pentru asigurari si protectie sociala": {},
+ "Venituri din subventii de exploatare pentru dobanda datorata": {},
+ "Venituri din subventii de exploatare pentru materii prime si materiale consumabile ": {},
+ "Venituri din subventii de exploatare pentru plata personalului": {}
+ }
+ },
+ "VENITURI EXTRAORDINARE": {
+ "Venituri din subventii pentru evenimente extraordinare si altele similare": {}
+ },
+ "VENITURI FINANCIARE": {
+ "Alte venituri financiare": {},
+ "Venituri din creante imobilizate": {},
+ "Venituri din diferente de curs valutar": {},
+ "Venituri din dobanzi": {},
+ "Venituri din imobilizari financiare": {
+ "Venituri din actiuni detinute la entitatile afiliate": {},
+ "Venituri din interese de participare": {}
+ },
+ "Venituri din investitii financiare cedate": {
+ "Castiguri din investitii pe termen scurt cedate": {},
+ "Venituri din imobilizari financiare cedate": {}
+ },
+ "Venituri din investitii financiare pe termen scurt": {},
+ "Venituri din sconturi obtinute": {}
+ }
+ }
+ }
+ },
+ "CONTURI IN AFARA BILANTULUI": {
+ "CONTURI DE GESTIUNE": {
+ "CONTURI DE CALCULATIE": {
+ "Cheltuieli de desfacere": {},
+ "Cheltuieli generale de administratie": {},
+ "Cheltuieli indirecte de productie": {},
+ "Cheltuielile activitatii de baza": {},
+ "Cheltuielile activitatilor auxiliare": {}
+ },
+ "COSTUL PRODUCTIEI": {
+ "Costul productiei de executie": {},
+ "Costul productiei obtinute": {}
+ },
+ "DECONTARI INTERNE": {
+ "Decontari interne privind cheltuielile": {},
+ "Decontari interne privind diferentele de pret": {},
+ "Decontari interne privind productia obtinuta": {}
+ }
+ },
+ "CONTURI SPECIALE": {
+ "BILANT": {
+ "Bilant de deschidere": {},
+ "Bilant de inchidere": {}
+ },
+ "CONTURI IN AFARA BILANTULUI": {
+ "Active contingente": {},
+ "Alte conturi in afara bilantului": {
+ "Alte valori in afara bilantului": {},
+ "Bunuri publice primite in administrare, concesiune si cu chirie": {},
+ "Debitori scosi din activ, urmariti in continuare": {},
+ "Efecte scontate neajunse la scadenta": {},
+ "Imobilizari corporale luate cu chirie": {},
+ "Redevente, locatii de gestiune, chirii si alte datorii asimilate": {},
+ "Stocuri de natura obiectelor de inventar date in folosinta": {},
+ "Valori materiale primite in pastrare sau custodie": {},
+ "Valori materiale primite spre prelucrare sau reparare": {}
+ },
+ "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe": {
+ "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe ": {}
+ },
+ "Angajamente acordate": {
+ "Alte angajamente acordate ": {},
+ "Giruri si garantii acordate": {}
+ },
+ "Angajamente primite": {
+ "Alte angajamente primite": {},
+ "Giruri si garantii primite": {}
+ },
+ "Certificate de emisii de gaze cu efect de sera": {},
+ "Datorii contingente": {},
+ "Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta": {
+ "Dobanzi de incasat": {},
+ "Dobanzi de platit": {}
+ }
+ }
+ }
+ },
+ "name": "PLAN DE CONTURI GENERAL"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/sg_sg_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/sg_sg_chart_template.json
new file mode 100644
index 0000000..638655d
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/sg_sg_chart_template.json
@@ -0,0 +1,223 @@
+{
+ "country_code": "sg",
+ "name": "Singapore Chart of Accounts - Standard",
+ "tree": {
+ "Balance Sheet": {
+ "Assets": {
+ "Cash and cash equivalents": {
+ "Cash on hand": {
+ "account_type": "Cash"
+ },
+ "Client trust account": {
+ "account_type": "Cash"
+ },
+ "Current": {
+ "account_type": "Bank"
+ },
+ "Money market": {
+ "account_type": "Cash"
+ },
+ "Rents held in trust": {
+ "account_type": "Cash"
+ },
+ "Savings": {
+ "account_type": "Cash"
+ },
+ "account_type": "Cash"
+ },
+ "Current assets": {
+ "Allowance for bad debts": {},
+ "Development costs": {},
+ "Employee cash advances": {},
+ "Inventory": {},
+ "Investments - other": {},
+ "Loans to officers": {},
+ "Loans to others": {},
+ "Loans to shareholders": {},
+ "Other Current Assets": {},
+ "Prepaid expenses": {},
+ "Retainage": {},
+ "Undeposited funds": {}
+ },
+ "Non-current assets": {
+ "Accumulated amortization of non-current assets": {},
+ "Available-for-sale financial assets": {},
+ "Deferred tax": {},
+ "Goodwill": {},
+ "Intangible Assets": {},
+ "Investments": {},
+ "Lease Buyout": {},
+ "Licences": {},
+ "Organisational costs": {},
+ "Other intangible assets": {},
+ "Other non-current assets": {},
+ "Prepayments and accrued income": {},
+ "Security Deposits": {}
+ },
+ "Property, plant and equipment": {
+ "Accumulated amortisation": {},
+ "Accumulated depletion": {},
+ "Accumulated depreciation": {},
+ "Buildings": {},
+ "Depletable assets": {},
+ "Furniture and fixtures": {},
+ "Leasehold improvements": {},
+ "Machinery and equipment": {},
+ "Other Assets": {},
+ "Vehicles": {}
+ },
+ "Purchase Tax Receivable": {
+ "Purchase Tax Account 0% EP": {},
+ "Purchase Tax Account 0% ME": {},
+ "Purchase Tax Account 0% NR": {},
+ "Purchase Tax Account 0% OP": {},
+ "Purchase Tax Account 0% ZP": {},
+ "Purchase Tax Account 7% BL": {},
+ "Purchase Tax Account 7% IM": {},
+ "Purchase Tax Account 7% TX-E33": {},
+ "Purchase Tax Account 7% TX-N33": {},
+ "Purchase Tax Account 7% TX-RE": {},
+ "Purchase Tax Account 7% TX7": {},
+ "Purchase Tax Account MES": {}
+ },
+ "Trade and other receivable": {
+ "Other Receivable Account": {
+ "account_type": "Receivable"
+ },
+ "Trade Receivable Account": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ }
+ },
+ "Liabilities": {
+ "Current liabilities": {
+ "Client Trust Accounts - Liabilities": {},
+ "Current Tax Liability": {},
+ "Current portion of employee benefits obligations": {},
+ "Current portion of obligations under finance leases": {},
+ "GST Payable": {},
+ "Insurance Payable": {},
+ "Interest payables": {},
+ "Line of Credit": {},
+ "Loan Payable": {},
+ "Payroll Clearing": {},
+ "Payroll liabilities": {},
+ "Prepaid Expenses Payable": {},
+ "Provision for warranty obligations": {},
+ "Rents in trust - Liability": {},
+ "Short term borrowings": {}
+ },
+ "Equity": {
+ "Accumulated Adjustment": {},
+ "Opening Balance Equity": {},
+ "Ordinary shares": {},
+ "Owner's Equity": {},
+ "Paid-in capital or surplus": {},
+ "Partner's Equity": {},
+ "Preferred shares": {},
+ "Retained Earnings": {},
+ "Share capital": {},
+ "Treasury Shares": {}
+ },
+ "Non-current liabilities": {
+ "Accruals and Deferred Income": {},
+ "Bank loans": {},
+ "Long term borrowings": {},
+ "Long term employee benefit obligations": {},
+ "Notes Payable": {},
+ "Obligations under finance leases": {},
+ "Other non-current liabilities": {},
+ "Shareholder Notes Payable": {}
+ },
+ "Sale Tax Payables": {
+ " Sales Tax Account 0% ES33": {},
+ "Sales Tax Account 0% ESN33": {},
+ "Sales Tax Account 0% OS": {},
+ "Sales Tax Account 0% ZR": {},
+ "Sales Tax Account 7% DS": {},
+ "Sales Tax Account 7% SR": {}
+ },
+ "Trade and other payables": {
+ "Other Payable Account": {
+ "account_type": "Payable"
+ },
+ "Trade Payable Account": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ }
+ }
+ },
+ "Profit and Loss": {
+ "Cost of sales": {
+ "Cost of Good Sold": {
+ "Cost of Labour - COS": {},
+ "Equipment rental - COS": {},
+ "Freight and delivery - COS": {},
+ "Other costs of sales - COS": {},
+ "Supplies and materials - COS": {}
+ }
+ },
+ "Income": {
+ "Other revenue": {
+ "Dividend revenue": {},
+ "Gain/loss on sale of fixed assets or investments": {},
+ "Interest earned": {},
+ "Other investment revenue": {},
+ "Other miscellaneous revenue": {},
+ "Tax-exempt interest": {}
+ },
+ "Revenue": {
+ "Discounts/refunds given": {},
+ "Non-profit revenue": {},
+ "Other primary revenue": {},
+ "Sales of product revenue": {},
+ "Service/fee revenue": {},
+ "Unapplied cash payment income": {}
+ }
+ },
+ "Indirect Expenses": {
+ "Expenses": {
+ "Administrative expenses": {},
+ "Advertising/promotional": {},
+ "Auto": {},
+ "Bad debts": {},
+ "Bank charges": {},
+ "Charitable contributions": {},
+ "Cost of labour": {},
+ "Distribution costs": {},
+ "Dues and subscriptions": {},
+ "Entertainment": {},
+ "Equipment rental": {},
+ "Finance costs": {},
+ "Insurance": {},
+ "Interest paid": {},
+ "Legal and professional fees": {},
+ "Meals and entertainment": {},
+ "Other miscellaneous service cost": {},
+ "Payroll expenses": {},
+ "Promotional meals": {},
+ "Rent or lease of buildings": {},
+ "Repair and maintenance": {},
+ "Shipping, freight, and delivery": {},
+ "Supplies": {},
+ "Taxes paid": {},
+ "Travel": {},
+ "Travel meals": {},
+ "Unapplied cash bill payment expense": {},
+ "Utilities": {}
+ },
+ "Other Expenses": {
+ "Amortisation": {},
+ "Depreciation": {},
+ "Exchange Gain or Loss": {},
+ "Other Expense": {},
+ "Penalties and settlements": {}
+ }
+ }
+ },
+ "name": "Chart of Singapore",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/si_gd_chart.json b/erpnext/accounts/doctype/account/chart_of_accounts/si_gd_chart.json
new file mode 100644
index 0000000..7674698
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/si_gd_chart.json
@@ -0,0 +1,1331 @@
+{
+ "country_code": "si",
+ "name": "Kontni na\u010drt za gospodarske dru\u017ebe",
+ "tree": {
+ "DOLGORO\u010cNA SREDSTVA": {
+ "DANA DOLGORO\u010cNA POSOJILA IN TERJATVE ZA NEVPLA\u010cANI VPOKLICANI KAPITAL": {
+ "DANI DOLGORO\u010cNI DEPOZITI": {
+ "DANI DOLGORO\u010cNI DEPOZITI": {}
+ },
+ "DOLGORO\u010cNA POSOJILA, DANA DRUGIM, VKLJU\u010cNO Z DOLGORO\u010cNIMI TERJATVAMI IZ FINAN\u010cNEGA NAJEMA": {
+ "DOLGORO\u010cNA POSOJILA, DANA DRUGIM, VKLJU\u010cNO Z DOLGORO\u010cNIMI TERJATVAMI IZ FINAN\u010cNEGA NAJEMA": {}
+ },
+ "DOLGORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB DRU\u017dBAM V SKUPINI, VKLJU\u010cNO Z DOLGORO\u010cNIMI TERJATVAMI IZ FINAN\u010cNEGA NAJEMA": {
+ "DOLGORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB DRU\u017dBAM V SKUPINI, VKLJU\u010cNO Z DOLGORO\u010cNIMI TERJATVAMI IZ FINAN\u010cNEGA NAJEMA": {}
+ },
+ "DOLGORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB PRIDRU\u017dENIM DRU\u017dBAM IN SKUPAJ OBVLADOVANIM DRU\u017dBAM, VKLJU\u010cNO Z DOLGORO\u010cNIMI TERJATVAMI IZ FINAN\u010cNEGA NAJEMA": {
+ "DOLGORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB PRIDRU\u017dENIM DRU\u017dBAM IN SKUPAJ OBVLADOVANIM DRU\u017dBAM, VKLJU\u010cNO Z DOLGORO\u010cNIMI TERJATVAMI IZ FINAN\u010cNEGA NAJEMA": {}
+ },
+ "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD DRUGIH": {
+ "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD DRUGIH": {}
+ },
+ "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD DRU\u017dB V SKUPINI": {
+ "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD DRU\u017dB V SKUPINI": {}
+ },
+ "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB": {
+ "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB": {}
+ },
+ "DOLGORO\u010cNE TERJATVE ZA NEVPLA\u010cANI VPOKLICANI KAPITAL": {
+ "DOLGORO\u010cNE TERJATVE ZA NEVPLA\u010cANI VPOKLICANI KAPITAL": {}
+ },
+ "DRUGA DOLGORO\u010cNO VLO\u017dENA SREDSTVA": {
+ "DRUGA DOLGORO\u010cNO VLO\u017dENA SREDSTVA": {}
+ },
+ "OSLABITEV VREDNOSTI DANIH DOLGORO\u010cNIH POSOJIL": {
+ "OSLABITEV VREDNOSTI DANIH DOLGORO\u010cNIH POSOJIL": {}
+ }
+ },
+ "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZEN POSOJIL": {
+ "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {
+ "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {}
+ },
+ "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {
+ "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {}
+ },
+ "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {
+ "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {}
+ },
+ "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {
+ "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {}
+ },
+ "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {
+ "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {}
+ },
+ "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {
+ "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {}
+ },
+ "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {
+ "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {}
+ },
+ "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {
+ "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {}
+ },
+ "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {
+ "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {}
+ },
+ "OSLABITEV VREDNOSTI DOLGORO\u010cNIH FINAN\u010cNIH NALO\u017dB": {
+ "OSLABITEV VREDNOSTI DOLGORO\u010cNIH FINAN\u010cNIH NALO\u017dB": {}
+ }
+ },
+ "DOLGORO\u010cNE POSLOVNE TERJATVE": {
+ "DANE DOLGORO\u010cNE VAR\u0160\u010cINE": {
+ "DANE DOLGORO\u010cNE VAR\u0160\u010cINE": {}
+ },
+ "DANI DOLGORO\u010cNI POTRO\u0160NI\u0160KI KREDITI": {
+ "DANI DOLGORO\u010cNI POTRO\u0160NI\u0160KI KREDITI": {}
+ },
+ "DANI DOLGORO\u010cNI PREDUJMI": {
+ "DANI DOLGORO\u010cNI PREDUJMI": {}
+ },
+ "DOLGORO\u010cNI BLAGOVNI KREDITI, DANI V DR\u017dAVI": {
+ "DOLGORO\u010cNI BLAGOVNI KREDITI, DANI V DR\u017dAVI": {}
+ },
+ "DOLGORO\u010cNI BLAGOVNI KREDITI, DANI V TUJINI": {
+ "DOLGORO\u010cNI BLAGOVNI KREDITI, DANI V TUJINI": {}
+ },
+ "DRUGE DOLGORO\u010cNE POSLOVNE TERJATVE": {
+ "DRUGE DOLGORO\u010cNE POSLOVNE TERJATVE": {}
+ },
+ "OSLABITEV VREDNOSTI DOLGORO\u010cNIH POSLOVNIH TERJATEV": {
+ "OSLABITEV VREDNOSTI DOLGORO\u010cNIH POSLOVNIH TERJATEV": {}
+ }
+ },
+ "NALO\u017dBENE NEPREMI\u010cNINE": {
+ "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI": {
+ "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI": {}
+ },
+ "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU PO\u0160TENE VREDNOSTI": {
+ "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU PO\u0160TENE VREDNOSTI": {}
+ },
+ "OSLABITEV VREDNOSTI NALO\u017dBENIH NEPREMI\u010cNIN": {
+ "OSLABITEV VREDNOSTI NALO\u017dBENIH NEPREMI\u010cNIN": {}
+ },
+ "POPRAVEK VREDNOSTI NALO\u017dBENIH NEPREMI\u010cNIN ZARADI AMORTIZIRANJA": {
+ "POPRAVEK VREDNOSTI NALO\u017dBENIH NEPREMI\u010cNIN ZARADI AMORTIZIRANJA": {}
+ }
+ },
+ "NEOPREDMETENA SREDSTVA IN DOLGORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE": {
+ "DOBRO IME": {
+ "DOBRO IME": {}
+ },
+ "DOLGORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE": {
+ "DOLGORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE": {}
+ },
+ "DRUGA NEOPREDMETENA SREDSTVA (TUDI EMISIJSKI KUPONI)": {
+ "DRUGA NEOPREDMETENA SREDSTVA (TUDI EMISIJSKI KUPONI)": {}
+ },
+ "ODLO\u017dENI STRO\u0160KI RAZVIJANJA": {
+ "ODLO\u017dENI STRO\u0160KI RAZVIJANJA": {}
+ },
+ "OSLABITEV VREDNOSTI NEOPREDMETENIH SREDSTEV": {
+ "OSLABITEV VREDNOSTI NEOPREDMETENIH SREDSTEV": {}
+ },
+ "POPRAVEK VREDNOSTI NEOPREDMETENIH SREDSTEV ZARADI AMORTIZIRANJA": {
+ "POPRAVEK VREDNOSTI NEOPREDMETENIH SREDSTEV ZARADI AMORTIZIRANJA": {}
+ },
+ "PREMO\u017dENJSKE PRAVICE": {
+ "PREMO\u017dENJSKE PRAVICE": {}
+ }
+ },
+ "NEPREMI\u010cNINE": {
+ "NEPREMI\u010cNINE V GRADNJI OZIROMA IZDELAVI": {
+ "NEPREMI\u010cNINE V GRADNJI OZIROMA IZDELAVI": {}
+ },
+ "ZEMLJI\u0160\u010cA, VREDNOTENA PO MODELU NABAVNE VREDNOSTI": {
+ "ZEMLJI\u0160\u010cA, VREDNOTENA PO MODELU NABAVNE VREDNOSTI": {}
+ },
+ "ZEMLJI\u0160\u010cA, VREDNOTENA PO MODELU PREVREDNOTENJA": {
+ "ZEMLJI\u0160\u010cA, VREDNOTENA PO MODELU PREVREDNOTENJA": {}
+ },
+ "ZGRADBE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI": {
+ "ZGRADBE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI": {}
+ },
+ "ZGRADBE, VREDNOTENE PO MODELU PREVREDNOTENJA": {
+ "ZGRADBE, VREDNOTENE PO MODELU PREVREDNOTENJA": {}
+ }
+ },
+ "OPREMA IN DRUGA OPREDMETENA OSNOVNA SREDSTVA": {
+ "BIOLO\u0160KA SREDSTVA": {
+ "BIOLO\u0160KA SREDSTVA": {}
+ },
+ "DROBNI INVENTAR": {
+ "DROBNI INVENTAR": {}
+ },
+ "DRUGA OPREDMETENA OSNOVNA SREDSTVA": {
+ "DRUGA OPREDMETENA OSNOVNA SREDSTVA": {}
+ },
+ "OPREMA IN DRUGA OPREDMETENA OSNOVNA SREDSTVA V GRADNJI OZIROMA IZDELAVI": {
+ "OPREMA IN DRUGA OPREDMETENA OSNOVNA SREDSTVA V GRADNJI OZIROMA IZDELAVI": {}
+ },
+ "OPREMA IN NADOMESTNI DELI, VREDNOTENI PO MODELU NABAVNE VREDNOSTI": {
+ "OPREMA IN NADOMESTNI DELI, VREDNOTENI PO MODELU NABAVNE VREDNOSTI": {}
+ },
+ "OPREMA IN NADOMESTNI DELI, VREDNOTENI PO MODELU PREVREDNOTENJA": {
+ "OPREMA IN NADOMESTNI DELI, VREDNOTENI PO MODELU PREVREDNOTENJA": {}
+ },
+ "VLAGANJA V OPREDMETENA OSNOVNA SREDSTVA V TUJI LASTI": {
+ "VLAGANJA V OPREDMETENA OSNOVNA SREDSTVA V TUJI LASTI": {}
+ }
+ },
+ "POPRAVEK IN OSLABITEV VREDNOSTI NEPREMI\u010cNIN": {
+ "OSLABITEV VREDNOSTI ZEMLJI\u0160\u010c": {
+ "OSLABITEV VREDNOSTI ZEMLJI\u0160\u010c": {}
+ },
+ "OSLABITEV VREDNOSTI ZGRADB": {
+ "OSLABITEV VREDNOSTI ZGRADB": {}
+ },
+ "POPRAVEK VREDNOSTI ZEMLJI\u0160\u010c ZARADI AMORTIZIRANJA (KAMNOLOMI, ODLAGALI\u0160\u010cA ODPADKOV)": {
+ "POPRAVEK VREDNOSTI ZEMLJI\u0160\u010c ZARADI AMORTIZIRANJA (KAMNOLOMI, ODLAGALI\u0160\u010cA ODPADKOV)": {}
+ },
+ "POPRAVEK VREDNOSTI ZGRADB ZARADI AMORTIZIRANJA": {
+ "POPRAVEK VREDNOSTI ZGRADB ZARADI AMORTIZIRANJA": {}
+ }
+ },
+ "POPRAVEK IN OSLABITEV VREDNOSTI OPREME IN DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV": {
+ "OSLABITEV VREDNOSTI DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV": {
+ "OSLABITEV VREDNOSTI DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV": {}
+ },
+ "OSLABITEV VREDNOSTI OPREME IN NADOMESTNIH DELOV": {
+ "OSLABITEV VREDNOSTI OPREME IN NADOMESTNIH DELOV": {}
+ },
+ "POPRAVEK VREDNOSTI BIOLO\u0160KIH SREDSTEV": {
+ "POPRAVEK VREDNOSTI BIOLO\u0160KIH SREDSTEV": {}
+ },
+ "POPRAVEK VREDNOSTI DROBNEGA INVENTARJA ZARADI AMORTIZIRANJA": {
+ "POPRAVEK VREDNOSTI DROBNEGA INVENTARJA ZARADI AMORTIZIRANJA": {}
+ },
+ "POPRAVEK VREDNOSTI DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV ZARADI AMORTIZIRANJA": {
+ "POPRAVEK VREDNOSTI DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV ZARADI AMORTIZIRANJA": {}
+ },
+ "POPRAVEK VREDNOSTI OPREME IN NADOMESTNIH DELOV ZARADI AMORTIZIRANJA": {
+ "POPRAVEK VREDNOSTI OPREME IN NADOMESTNIH DELOV ZARADI AMORTIZIRANJA": {}
+ },
+ "POPRAVEK VREDNOSTI VLAGANJ V OPREDMETENA OSNOVNA SREDSTVA V TUJI LASTI": {
+ "POPRAVEK VREDNOSTI VLAGANJ V OPREDMETENA OSNOVNA SREDSTVA V TUJI LASTI": {}
+ }
+ },
+ "TERJATVE ZA ODLO\u017dENI DAVEK": {
+ "TERJATVE ZA ODLO\u017dENI DAVEK IZ DAV\u010cNIH DOBROPISOV, PRENESENIH V NASLEDNJA DAV\u010cNA OBDOBJA": {
+ "TERJATVE ZA ODLO\u017dENI DAVEK IZ DAV\u010cNIH DOBROPISOV, PRENESENIH V NASLEDNJA DAV\u010cNA OBDOBJA": {}
+ },
+ "TERJATVE ZA ODLO\u017dENI DAVEK IZ NEIZRABLJENIH DAV\u010cNIH IZGUB, PRENESENIH V NASLEDNJA DAV\u010cNA OBDOBJA": {
+ "TERJATVE ZA ODLO\u017dENI DAVEK IZ NEIZRABLJENIH DAV\u010cNIH IZGUB, PRENESENIH V NASLEDNJA DAV\u010cNA OBDOBJA": {}
+ },
+ "TERJATVE ZA ODLO\u017dENI DAVEK IZ ODBITNIH ZA\u010cASNIH RAZLIK": {
+ "TERJATVE ZA ODLO\u017dENI DAVEK IZ ODBITNIH ZA\u010cASNIH RAZLIK": {}
+ }
+ }
+ },
+ "KAPITAL, DOLGORO\u010cNE OBVEZNOSTI (DOLGOVI) IN DOLGORO\u010cNE REZERVACIJE": {
+ "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI": {
+ "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI": {
+ "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI": {}
+ },
+ "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI": {
+ "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI": {}
+ },
+ "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI": {
+ "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI": {}
+ },
+ "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH": {
+ "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH": {}
+ },
+ "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB": {
+ "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB": {}
+ },
+ "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI": {
+ "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI": {}
+ },
+ "DOLGORO\u010cNI DOLGOVI IZ FINAN\u010cNEGA NAJEMA": {
+ "DOLGORO\u010cNI DOLGOVI IZ FINAN\u010cNEGA NAJEMA": {}
+ },
+ "DRUGE DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI": {
+ "DRUGE DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI": {}
+ }
+ },
+ "DOLGORO\u010cNE POSLOVNE OBVEZNOSTI": {
+ "DOLGORO\u010cNE MENI\u010cNE OBVEZNOSTI": {
+ "DOLGORO\u010cNE MENI\u010cNE OBVEZNOSTI": {}
+ },
+ "DOLGORO\u010cNI DOBLJENI PREDUJMI IN VAR\u0160\u010cINE": {
+ "DOLGORO\u010cNI DOBLJENI PREDUJMI IN VAR\u0160\u010cINE": {}
+ },
+ "DOLGORO\u010cNI KREDITI, DOBLJENI NA PODLAGI KREDITNIH POGODB OD DRU\u017dB V SKUPINI": {
+ "DOLGORO\u010cNI KREDITI, DOBLJENI NA PODLAGI KREDITNIH POGODB OD DRU\u017dB V SKUPINI": {}
+ },
+ "DOLGORO\u010cNI KREDITI, DOBLJENI NA PODLAGI KREDITNIH POGODB OD PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB": {
+ "DOLGORO\u010cNI KREDITI, DOBLJENI NA PODLAGI KREDITNIH POGODB OD PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB": {}
+ },
+ "DOLGORO\u010cNI KREDITI, DOBLJENI OD DRUGIH DOMA\u010cIH DOBAVITELJEV": {
+ "DOLGORO\u010cNI KREDITI, DOBLJENI OD DRUGIH DOMA\u010cIH DOBAVITELJEV": {}
+ },
+ "DOLGORO\u010cNI KREDITI, DOBLJENI OD DRUGIH TUJIH DOBAVITELJEV": {
+ "DOLGORO\u010cNI KREDITI, DOBLJENI OD DRUGIH TUJIH DOBAVITELJEV": {}
+ },
+ "DRUGE DOLGORO\u010cNE POSLOVNE OBVEZNOSTI": {
+ "DRUGE DOLGORO\u010cNE POSLOVNE OBVEZNOSTI": {}
+ },
+ "OBVEZNOSTI ZA ODLO\u017dENI DAVEK": {
+ "OBVEZNOSTI ZA ODLO\u017dENI DAVEK": {}
+ }
+ },
+ "KAPITALSKE REZERVE": {
+ "DRUGA VPLA\u010cILA KAPITALA NA PODLAGI STATUTA": {
+ "DRUGA VPLA\u010cILA KAPITALA NA PODLAGI STATUTA": {}
+ },
+ "SPLO\u0160NI PREVREDNOTOVALNI POPRAVEK KAPITALA": {
+ "SPLO\u0160NI PREVREDNOTOVALNI POPRAVEK KAPITALA": {}
+ },
+ "VPLA\u010cILA NAD KNJIGOVODSKO VREDNOSTJO PRI ODTUJITVI ZA\u010cASNO ODKUPLJENIH LASTNIH DELNIC OZIROMA DELE\u017dEV": {
+ "VPLA\u010cILA NAD KNJIGOVODSKO VREDNOSTJO PRI ODTUJITVI ZA\u010cASNO ODKUPLJENIH LASTNIH DELNIC OZIROMA DELE\u017dEV": {}
+ },
+ "VPLA\u010cILA NAD NAJMANJ\u0160IM EMISIJSKIM ZNESKOM KAPITALA, PRIDOBLJENA Z IZDAJO ZAMENLJIVIH OBVEZNIC IN OBVEZNIC Z DELNI\u0160KO NAKUPNO OPCIJO": {
+ "VPLA\u010cILA NAD NAJMANJ\u0160IM EMISIJSKIM ZNESKOM KAPITALA, PRIDOBLJENA Z IZDAJO ZAMENLJIVIH OBVEZNIC IN OBVEZNIC Z DELNI\u0160KO NAKUPNO OPCIJO": {}
+ },
+ "VPLA\u010cILA NAD NAJMANJ\u0160IMI EMISIJSKIMI ZNESKI DELNIC OZIROMA DELE\u017dEV (VPLA\u010cANI PRESE\u017dEK KAPITALA)": {
+ "VPLA\u010cILA NAD NAJMANJ\u0160IMI EMISIJSKIMI ZNESKI DELNIC OZIROMA DELE\u017dEV (VPLA\u010cANI PRESE\u017dEK KAPITALA)": {}
+ },
+ "VPLA\u010cILA ZA PRIDOBITEV DODATNIH PRAVIC IZ DELNIC OZIROMA DELE\u017dEV": {
+ "VPLA\u010cILA ZA PRIDOBITEV DODATNIH PRAVIC IZ DELNIC OZIROMA DELE\u017dEV": {}
+ },
+ "ZNESKI IZ POENOSTAVLJENEGA ZMANJ\u0160ANJA OSNOVNEGA KAPITALA IN ZNESKI ZMANJ\u0160ANJA OSNOVNEGA KAPITALA Z UMIKOM DELNIC OZIROMA DELE\u017dEV": {
+ "ZNESKI IZ POENOSTAVLJENEGA ZMANJ\u0160ANJA OSNOVNEGA KAPITALA IN ZNESKI ZMANJ\u0160ANJA OSNOVNEGA KAPITALA Z UMIKOM DELNIC OZIROMA DELE\u017dEV": {}
+ },
+ "ZNESKI IZ U\u010cINKOV POTRJENE PRISILNE PORAVNAVE": {
+ "ZNESKI IZ U\u010cINKOV POTRJENE PRISILNE PORAVNAVE": {}
+ }
+ },
+ "PRESE\u017dEK IZ PREVREDNOTENJA": {
+ "POPRAVEK VREDNOSTI PRESE\u017dKOV IZ PREVREDNOTENJA ZA ODLO\u017dENI DAVEK": {
+ "POPRAVEK VREDNOSTI PRESE\u017dKOV IZ PREVREDNOTENJA ZA ODLO\u017dENI DAVEK": {}
+ },
+ "PRESE\u017dEK IZ PREVREDNOTENJA DOLGORO\u010cNIH FINAN\u010cNIH NALO\u017dB": {
+ "PRESE\u017dEK IZ PREVREDNOTENJA DOLGORO\u010cNIH FINAN\u010cNIH NALO\u017dB": {}
+ },
+ "PRESE\u017dEK IZ PREVREDNOTENJA KRATKORO\u010cNIH FINAN\u010cNIH NALO\u017dB": {
+ "PRESE\u017dEK IZ PREVREDNOTENJA KRATKORO\u010cNIH FINAN\u010cNIH NALO\u017dB": {}
+ },
+ "PRESE\u017dEK IZ PREVREDNOTENJA NEOPREDMETENIH SREDSTEV": {
+ "PRESE\u017dEK IZ PREVREDNOTENJA NEOPREDMETENIH SREDSTEV": {}
+ },
+ "PRESE\u017dEK IZ PREVREDNOTENJA OPREME": {
+ "PRESE\u017dEK IZ PREVREDNOTENJA OPREME": {}
+ },
+ "PRESE\u017dEK IZ PREVREDNOTENJA ZEMLJI\u0160\u010c": {
+ "PRESE\u017dEK IZ PREVREDNOTENJA ZEMLJI\u0160\u010c": {}
+ },
+ "PRESE\u017dEK IZ PREVREDNOTENJA ZGRADB": {
+ "PRESE\u017dEK IZ PREVREDNOTENJA ZGRADB": {}
+ }
+ },
+ "REZERVACIJE IN DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE": {
+ "DRUGE DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE": {
+ "DRUGE DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE": {}
+ },
+ "DRUGE REZERVACIJE IZ NASLOVA DOLGORO\u010cNO VNAPREJ VRA\u010cUNANIH STRO\u0160KOV": {
+ "DRUGE REZERVACIJE IZ NASLOVA DOLGORO\u010cNO VNAPREJ VRA\u010cUNANIH STRO\u0160KOV": {}
+ },
+ "PREJETE DONACIJE": {
+ "PREJETE DONACIJE": {}
+ },
+ "PREJETE DR\u017dAVNE PODPORE": {
+ "PREJETE DR\u017dAVNE PODPORE": {}
+ },
+ "REZERVACIJE ZA DANA JAMSTVA": {
+ "REZERVACIJE ZA DANA JAMSTVA": {}
+ },
+ "REZERVACIJE ZA KO\u010cLJIVE POGODBE": {
+ "REZERVACIJE ZA KO\u010cLJIVE POGODBE": {}
+ },
+ "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI": {
+ "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI": {}
+ },
+ "REZERVACIJE ZA POKRIVANJE PRIHODNJIH STRO\u0160KOV OZIROMA ODHODKOV ZARADI RAZGRADNJE IN PONOVNE VZPOSTAVITVE PRVOTNEGA STANJA TER DRUGE PODOBNE REZERVACIJE": {
+ "REZERVACIJE ZA POKRIVANJE PRIHODNJIH STRO\u0160KOV OZIROMA ODHODKOV ZARADI RAZGRADNJE IN PONOVNE VZPOSTAVITVE PRVOTNEGA STANJA TER DRUGE PODOBNE REZERVACIJE": {}
+ },
+ "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA": {
+ "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA": {}
+ }
+ },
+ "REZERVE IZ DOBI\u010cKA": {
+ "DRUGE REZERVE IZ DOBI\u010cKA": {
+ "DRUGE REZERVE IZ DOBI\u010cKA": {}
+ },
+ "PRIDOBLJENE LASTNE DELNICE OZIROMA LASTNI POSLOVNI DELE\u017dI (ODBITNA POSTAVKA)": {
+ "PRIDOBLJENE LASTNE DELNICE OZIROMA LASTNI POSLOVNI DELE\u017dI (ODBITNA POSTAVKA)": {}
+ },
+ "REZERVE ZA LASTNE DELNICE OZIROMA LASTNE POSLOVNE DELE\u017dE": {
+ "REZERVE ZA LASTNE DELNICE OZIROMA LASTNE POSLOVNE DELE\u017dE": {}
+ },
+ "STATUTARNE REZERVE": {
+ "STATUTARNE REZERVE": {}
+ },
+ "ZAKONSKE REZERVE": {
+ "ZAKONSKE REZERVE": {}
+ }
+ },
+ "VPOKLICANI KAPITAL": {
+ "NEVPOKLICANI KAPITAL (ODBITNA POSTAVKA)": {
+ "NEVPOKLICANI KAPITAL (ODBITNA POSTAVKA)": {}
+ },
+ "OSNOVNI DELNI\u0160KI KAPITAL - NAVADNE DELNICE": {
+ "OSNOVNI DELNI\u0160KI KAPITAL - NAVADNE DELNICE": {}
+ },
+ "OSNOVNI DELNI\u0160KI KAPITAL - PREDNOSTNE DELNICE": {
+ "OSNOVNI DELNI\u0160KI KAPITAL - PREDNOSTNE DELNICE": {}
+ },
+ "OSNOVNI KAPITAL - KAPITALSKA VLOGA": {
+ "OSNOVNI KAPITAL - KAPITALSKA VLOGA": {}
+ },
+ "OSNOVNI KAPITAL - KAPITALSKI DELE\u017dI": {
+ "OSNOVNI KAPITAL - KAPITALSKI DELE\u017dI": {}
+ }
+ },
+ "ZUNAJBILAN\u010cNI KONTI": {
+ "BLAGO, PREJETO V KOMISIJSKO IN KONSIGNACIJSKO PRODAJO": {
+ "BLAGO, PREJETO V KOMISIJSKO IN KONSIGNACIJSKO PRODAJO": {}
+ },
+ "DOL\u017dNIKI, KI SO ZAVAROVALI PLA\u010cILA Z MENICAMI IN DRUGIMI VREDNOSTNIMI PAPIRJI": {
+ "DOL\u017dNIKI, KI SO ZAVAROVALI PLA\u010cILA Z MENICAMI IN DRUGIMI VREDNOSTNIMI PAPIRJI": {}
+ },
+ "DRUGI AKTIVNI ZUNAJBILAN\u010cNI KONTI": {
+ "DRUGI AKTIVNI ZUNAJBILAN\u010cNI KONTI": {}
+ },
+ "DRUGI PASIVNI ZUNAJBILAN\u010cNI KONTI": {
+ "DRUGI PASIVNI ZUNAJBILAN\u010cNI KONTI": {}
+ },
+ "LASTNIKI NAJETIH, IZPOSOJENIH IN ZAKUPLJENIH SREDSTEV": {
+ "LASTNIKI NAJETIH, IZPOSOJENIH IN ZAKUPLJENIH SREDSTEV": {}
+ },
+ "MENICE IN DRUGI VREDNOSTNI PAPIRJI, PREJETI ZA ZAVAROVANJE PLA\u010cIL": {
+ "MENICE IN DRUGI VREDNOSTNI PAPIRJI, PREJETI ZA ZAVAROVANJE PLA\u010cIL": {}
+ },
+ "NAJETA, IZPOSOJENA IN ZAKUPLJENA (TUJA) SREDSTVA": {
+ "NAJETA, IZPOSOJENA IN ZAKUPLJENA (TUJA) SREDSTVA": {}
+ },
+ "NOMINALNA VREDNOST VREDNOTNIC, IZDANIH ZA OBRA\u010cUNAVANJE ZNOTRAJ PRAVNE OSEBE": {
+ "NOMINALNA VREDNOST VREDNOTNIC, IZDANIH ZA OBRA\u010cUNAVANJE ZNOTRAJ PRAVNE OSEBE": {}
+ },
+ "OBVEZNOSTI IZ BLAGA, PREJETEGA V KOMISIJSKO IN KONSIGNACIJSKO PRODAJO": {
+ "OBVEZNOSTI IZ BLAGA, PREJETEGA V KOMISIJSKO IN KONSIGNACIJSKO PRODAJO": {}
+ },
+ "VREDNOTNICE, IZDANE ZA OBRA\u010cUNAVANJE ZNOTRAJ PRAVNE OSEBE": {
+ "VREDNOTNICE, IZDANE ZA OBRA\u010cUNAVANJE ZNOTRAJ PRAVNE OSEBE": {}
+ }
+ },
+ "\u010cISTI DOBI\u010cEK ALI \u010cISTA IZGUBA": {
+ "NEUPORABLJENI DEL \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA": {
+ "NEUPORABLJENI DEL \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA": {}
+ },
+ "PRENESENA \u010cISTA IZGUBA IZ PREJ\u0160NJIH LET": {
+ "PRENESENA \u010cISTA IZGUBA IZ PREJ\u0160NJIH LET": {}
+ },
+ "PRENESENI \u010cISTI DOBI\u010cEK IZ PREJ\u0160NJIH LET": {
+ "PRENESENI \u010cISTI DOBI\u010cEK IZ PREJ\u0160NJIH LET": {}
+ },
+ "PRENOS IZ PRESE\u017dKA IZ PREVREDNOTENJA": {
+ "PRENOS IZ PRESE\u017dKA IZ PREVREDNOTENJA": {}
+ },
+ "\u010cISTA IZGUBA POSLOVNEGA LETA": {
+ "\u010cISTA IZGUBA POSLOVNEGA LETA": {}
+ }
+ }
+ },
+ "KRATKORO\u010cNA SREDSTVA, RAZEN ZALOG, IN KRATKORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE": {
+ "DANI KRATKORO\u010cNI PREDUJMI IN VAR\u0160\u010cINE": {
+ "DANE KRATKORO\u010cNE VAR\u0160\u010cINE": {
+ "DANE KRATKORO\u010cNE VAR\u0160\u010cINE": {}
+ },
+ "DRUGI DANI KRATKORO\u010cNI PREDUJMI IN PREPLA\u010cILA": {
+ "DRUGI DANI KRATKORO\u010cNI PREDUJMI IN PREPLA\u010cILA": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "KRATKORO\u010cNI PREDUJMI, DANI ZA NEOPREDMETENA SREDSTVA": {
+ "KRATKORO\u010cNI PREDUJMI, DANI ZA NEOPREDMETENA SREDSTVA": {}
+ },
+ "KRATKORO\u010cNI PREDUJMI, DANI ZA OPREDMETENA OSNOVNA SREDSTVA": {
+ "KRATKORO\u010cNI PREDUJMI, DANI ZA OPREDMETENA OSNOVNA SREDSTVA": {}
+ },
+ "KRATKORO\u010cNI PREDUJMI, DANI ZA ZALOGE MATERIALA IN BLAGA TER \u0160E NE OPRAVLJENE STORITVE": {
+ "KRATKORO\u010cNI PREDUJMI, DANI ZA ZALOGE MATERIALA IN BLAGA TER \u0160E NE OPRAVLJENE STORITVE": {}
+ },
+ "OSLABITEV VREDNOSTI DANIH KRATKORO\u010cNIH PREDUJMOV IN VAR\u0160\u010cIN": {
+ "OSLABITEV VREDNOSTI DANIH KRATKORO\u010cNIH PREDUJMOV IN VAR\u0160\u010cIN": {}
+ }
+ },
+ "DENARNA SREDSTVA V BLAGAJNI IN TAKOJ UDENARLJIVI VREDNOSTNI PAPIRJI": {
+ "DENAR NA POTI": {
+ "DENAR NA POTI": {}
+ },
+ "DENARNA SREDSTVA V BLAGAJNI, RAZEN DEVIZNIH SREDSTEV": {
+ "DENARNA SREDSTVA V BLAGAJNI, RAZEN DEVIZNIH SREDSTEV": {}
+ },
+ "DEVIZNA SREDSTVA V BLAGAJNI": {
+ "DEVIZNA SREDSTVA V BLAGAJNI": {}
+ },
+ "IZDANI \u010cEKI (ODBITNA POSTAVKA)": {
+ "IZDANI \u010cEKI (ODBITNA POSTAVKA)": {}
+ },
+ "NETVEGANI TAKOJ UDENARLJIVI DOL\u017dNI\u0160KI VREDNOSTNI PAPIRJI": {
+ "NETVEGANI TAKOJ UDENARLJIVI DOL\u017dNI\u0160KI VREDNOSTNI PAPIRJI": {}
+ },
+ "PREJETI \u010cEKI": {
+ "PREJETI \u010cEKI": {}
+ }
+ },
+ "DOBROIMETJE PRI BANKAH IN DRUGIH FINAN\u010cNIH IN\u0160TITUCIJAH": {
+ "DENARNA SREDSTVA NA POSEBNIH RA\u010cUNIH OZIROMA ZA POSEBNE NAMENE": {
+ "DENARNA SREDSTVA NA POSEBNIH RA\u010cUNIH OZIROMA ZA POSEBNE NAMENE": {}
+ },
+ "DENARNA SREDSTVA NA RA\u010cUNIH, RAZEN DEVIZNIH": {
+ "DENARNA SREDSTVA NA RA\u010cUNIH, RAZEN DEVIZNIH": {}
+ },
+ "DEVIZNA SREDSTVA NA RA\u010cUNIH": {
+ "DEVIZNA SREDSTVA NA RA\u010cUNIH": {}
+ },
+ "KRATKORO\u010cNI DEPOZITI OZIROMA DEPOZITI NA ODPOKLIC, RAZEN DEVIZNIH": {
+ "KRATKORO\u010cNI DEPOZITI OZIROMA DEPOZITI NA ODPOKLIC, RAZEN DEVIZNIH": {}
+ },
+ "KRATKORO\u010cNI DEVIZNI DEPOZITI OZIROMA DEVIZNI DEPOZITI NA ODPOKLIC": {
+ "KRATKORO\u010cNI DEVIZNI DEPOZITI OZIROMA DEVIZNI DEPOZITI NA ODPOKLIC": {}
+ }
+ },
+ "DRUGE KRATKORO\u010cNE TERJATVE": {
+ "DRUGE KRATKORO\u010cNE TERJATVE DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ": {
+ "DRUGE KRATKORO\u010cNE TERJATVE DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ": {}
+ },
+ "KRATKORO\u010cNE TERJATVE ZA DAVEK OD DOHODKOV PRAVNIH OSEB, VKLJU\u010cNO Z DAVKOM, PLA\u010cANIM V TUJINI": {
+ "KRATKORO\u010cNE TERJATVE ZA DAVEK OD DOHODKOV PRAVNIH OSEB, VKLJU\u010cNO Z DAVKOM, PLA\u010cANIM V TUJINI": {}
+ },
+ "KRATKORO\u010cNE TERJATVE ZA DDV, PLA\u010cAN V TUJINI": {
+ "KRATKORO\u010cNE TERJATVE ZA DDV, PLA\u010cAN V TUJINI": {}
+ },
+ "KRATKORO\u010cNE TERJATVE ZA DDV, VRNJEN TUJCEM": {
+ "KRATKORO\u010cNE TERJATVE ZA DDV, VRNJEN TUJCEM": {}
+ },
+ "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV": {
+ "KRATKORO\u010cNE TERJATVE ZA NEODBITNI DDV": {},
+ "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 20%": {},
+ "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 20% IZVEN EU": {},
+ "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 20% UVOZ": {},
+ "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 20% V EU": {},
+ "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 8,5%": {},
+ "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 8,5% IZVEN EU": {},
+ "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 8,5% UVOZ": {},
+ "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 8,5% V EU": {}
+ },
+ "OSLABITEV VREDNOSTI DRUGIH KRATKORO\u010cNIH TERJATEV": {
+ "OSLABITEV VREDNOSTI DRUGIH KRATKORO\u010cNIH TERJATEV": {}
+ },
+ "OSTALE KRATKORO\u010cNE TERJATVE": {
+ "OSTALE KRATKORO\u010cNE TERJATVE": {}
+ }
+ },
+ "KRATKORO\u010cNA POSOJILA IN KRATKORO\u010cNE TERJATVE ZA NEVPLA\u010cANI KAPITAL": {
+ "KRATKORO\u010cNA POSOJILA, DANA DRUGIM": {
+ "KRATKORO\u010cNA POSOJILA, DANA DRUGIM": {}
+ },
+ "KRATKORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB DRU\u017dBAM V SKUPINI": {
+ "KRATKORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB DRU\u017dBAM V SKUPINI": {}
+ },
+ "KRATKORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB PRIDRU\u017dENIM DRU\u017dBAM IN SKUPAJ OBVLADOVANIM DRU\u017dBAM": {
+ "KRATKORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB PRIDRU\u017dENIM DRU\u017dBAM IN SKUPAJ OBVLADOVANIM DRU\u017dBAM": {}
+ },
+ "KRATKORO\u010cNI DEPOZITI V BANKAH IN DRUGIH FINAN\u010cNIH ORGANIZACIJAH": {
+ "KRATKORO\u010cNI DEPOZITI V BANKAH IN DRUGIH FINAN\u010cNIH ORGANIZACIJAH": {}
+ },
+ "KRATKORO\u010cNO DANA POSOJILA Z ODKUPOM DRUGIH DOL\u017dNI\u0160KIH VREDNOSTNIH PAPIRJEV": {
+ "KRATKORO\u010cNO DANA POSOJILA Z ODKUPOM DRUGIH DOL\u017dNI\u0160KIH VREDNOSTNIH PAPIRJEV": {}
+ },
+ "KRATKORO\u010cNO DANA POSOJILA Z ODKUPOM OBVEZNIC": {
+ "KRATKORO\u010cNO DANA POSOJILA Z ODKUPOM OBVEZNIC": {}
+ },
+ "KRATKORO\u010cNO NEVPLA\u010cANI VPOKLICANI KAPITAL": {
+ "KRATKORO\u010cNO NEVPLA\u010cANI VPOKLICANI KAPITAL": {}
+ },
+ "OSLABITEV VREDNOSTI KRATKORO\u010cNIH POSOJIL": {
+ "OSLABITEV VREDNOSTI KRATKORO\u010cNIH POSOJIL": {}
+ },
+ "PREJETE MENICE": {
+ "PREJETE MENICE": {}
+ }
+ },
+ "KRATKORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE": {
+ "DDV OD PREJETIH PREDUJMOV": {
+ "DDV OD PREJETIH PREDUJMOV": {}
+ },
+ "KRATKORO\u010cNO NEZARA\u010cUNANI PRIHODKI": {
+ "KRATKORO\u010cNO NEZARA\u010cUNANI PRIHODKI": {}
+ },
+ "KRATKORO\u010cNO ODLO\u017dENI STRO\u0160KI OZIROMA ODHODKI": {
+ "KRATKORO\u010cNO ODLO\u017dENI STRO\u0160KI OZIROMA ODHODKI": {}
+ },
+ "VREDNOTNICE": {
+ "VREDNOTNICE": {}
+ }
+ },
+ "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZEN POSOJIL": {
+ "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {
+ "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {}
+ },
+ "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {
+ "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {}
+ },
+ "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {
+ "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {}
+ },
+ "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {
+ "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {}
+ },
+ "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {
+ "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {}
+ },
+ "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {
+ "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {}
+ },
+ "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {
+ "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {}
+ },
+ "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {
+ "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {}
+ },
+ "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {
+ "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {}
+ },
+ "OSLABITEV VREDNOSTI KRATKORO\u010cNIH FINAN\u010cNIH NALO\u017dB": {
+ "OSLABITEV VREDNOSTI KRATKORO\u010cNIH FINAN\u010cNIH NALO\u017dB": {}
+ }
+ },
+ "KRATKORO\u010cNE TERJATVE DO KUPCEV": {
+ "KRATKORO\u010cNE TERJATVE DO KUPCEV V DR\u017dAVI": {
+ "KRATKORO\u010cNE TERJATVE DO KUPCEV V DR\u017dAVI": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "KRATKORO\u010cNE TERJATVE DO KUPCEV V TUJINI": {
+ "KRATKORO\u010cNE TERJATVE DO KUPCEV V TUJINI": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "KRATKORO\u010cNI BLAGOVNI KREDITI, DANI KUPCEM V DR\u017dAVI": {
+ "KRATKORO\u010cNI BLAGOVNI KREDITI, DANI KUPCEM V DR\u017dAVI": {}
+ },
+ "KRATKORO\u010cNI BLAGOVNI KREDITI, DANI KUPCEM V TUJINI": {
+ "KRATKORO\u010cNI BLAGOVNI KREDITI, DANI KUPCEM V TUJINI": {}
+ },
+ "KRATKORO\u010cNI POTRO\u0160NI\u0160KI KREDITI, DANI KUPCEM V DR\u017dAVI": {
+ "KRATKORO\u010cNI POTRO\u0160NI\u0160KI KREDITI, DANI KUPCEM V DR\u017dAVI": {}
+ },
+ "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV DO KUPCEV": {
+ "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV DO KUPCEV": {}
+ }
+ },
+ "KRATKORO\u010cNE TERJATVE IZ POSLOVANJA ZA TUJ RA\u010cUN": {
+ "DRUGE KRATKORO\u010cNE TERJATVE IZ POSLOVANJA ZA TUJ RA\u010cUN": {
+ "DRUGE KRATKORO\u010cNE TERJATVE IZ POSLOVANJA ZA TUJ RA\u010cUN": {}
+ },
+ "KRATKORO\u010cNE TERJATVE DO IZVOZNIKOV": {
+ "KRATKORO\u010cNE TERJATVE DO IZVOZNIKOV": {}
+ },
+ "KRATKORO\u010cNE TERJATVE IZ KOMISIJSKE IN KONSIGNACIJSKE PRODAJE": {
+ "KRATKORO\u010cNE TERJATVE IZ KOMISIJSKE IN KONSIGNACIJSKE PRODAJE": {}
+ },
+ "KRATKORO\u010cNE TERJATVE IZ UVOZA ZA TUJ RA\u010cUN": {
+ "KRATKORO\u010cNE TERJATVE IZ UVOZA ZA TUJ RA\u010cUN": {}
+ },
+ "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV IZ POSLOVANJA ZA TUJ RA\u010cUN": {
+ "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV IZ POSLOVANJA ZA TUJ RA\u010cUN": {}
+ }
+ },
+ "KRATKORO\u010cNE TERJATVE, POVEZANE S FINAN\u010cNIMI PRIHODKI": {
+ "DRUGE KRATKORO\u010cNE TERJATVE, POVEZANE S FINAN\u010cNIMI PRIHODKI": {
+ "DRUGE KRATKORO\u010cNE TERJATVE, POVEZANE S FINAN\u010cNIMI PRIHODKI": {}
+ },
+ "KRATKORO\u010cNE TERJATVE ZA DIVIDENDE": {
+ "KRATKORO\u010cNE TERJATVE ZA DIVIDENDE": {}
+ },
+ "KRATKORO\u010cNE TERJATVE ZA DRUGE DELE\u017dE V DOBI\u010cKU": {
+ "KRATKORO\u010cNE TERJATVE ZA DRUGE DELE\u017dE V DOBI\u010cKU": {}
+ },
+ "KRATKORO\u010cNE TERJATVE ZA OBRESTI": {
+ "KRATKORO\u010cNE TERJATVE ZA OBRESTI": {}
+ },
+ "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV, POVEZANIH S FINAN\u010cNIMI PRIHODKI": {
+ "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV, POVEZANIH S FINAN\u010cNIMI PRIHODKI": {}
+ }
+ }
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) IN KRATKORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE": {
+ "DRUGE KRATKORO\u010cNE OBVEZNOSTI": {
+ "KRATKORO\u010cNE MENI\u010cNE OBVEZNOSTI": {
+ "KRATKORO\u010cNE MENI\u010cNE OBVEZNOSTI": {}
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI V ZVEZI Z ODTEGLJAJI OD PLA\u010c IN NADOMESTIL PLA\u010c ZAPOSLENCEM": {
+ "KRATKORO\u010cNE OBVEZNOSTI V ZVEZI Z ODTEGLJAJI OD PLA\u010c IN NADOMESTIL PLA\u010c ZAPOSLENCEM": {}
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI ZA OBRESTI": {
+ "KRATKORO\u010cNE OBVEZNOSTI ZA OBRESTI": {}
+ },
+ "OSTALE KRATKORO\u010cNE POSLOVNE OBVEZNOSTI": {
+ "OSTALE KRATKORO\u010cNE POSLOVNE OBVEZNOSTI": {}
+ }
+ },
+ "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI": {
+ "DRUGE KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI": {
+ "DRUGE KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI": {}
+ },
+ "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI": {
+ "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI": {}
+ },
+ "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI": {
+ "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI": {}
+ },
+ "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI": {
+ "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI": {}
+ },
+ "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH": {
+ "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH": {}
+ },
+ "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB": {
+ "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB": {}
+ },
+ "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI": {
+ "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI": {}
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI V ZVEZI Z RAZDELITVIJO POSLOVNEGA IZIDA": {
+ "KRATKORO\u010cNE OBVEZNOSTI V ZVEZI Z RAZDELITVIJO POSLOVNEGA IZIDA": {}
+ },
+ "OBVEZNOSTI IZ VPLA\u010cILA KAPITALA DO VPISA V SODNI REGISTER": {
+ "OBVEZNOSTI IZ VPLA\u010cILA KAPITALA DO VPISA V SODNI REGISTER": {}
+ }
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) DO DOBAVITELJEV": {
+ "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) DO DOBAVITELJEV V DR\u017dAVI": {
+ "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) DO DOBAVITELJEV V DR\u017dAVI": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) DO DOBAVITELJEV V TUJINI": {
+ "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) DO DOBAVITELJEV V TUJINI": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) ZA NEZARA\u010cUNANE BLAGO IN STORITVE": {
+ "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) ZA NEZARA\u010cUNANE BLAGO IN STORITVE": {}
+ },
+ "KRATKORO\u010cNI BLAGOVNI KREDITI, PREJETI V DR\u017dAVI": {
+ "KRATKORO\u010cNI BLAGOVNI KREDITI, PREJETI V DR\u017dAVI": {}
+ },
+ "KRATKORO\u010cNI BLAGOVNI KREDITI, PREJETI V TUJINI": {
+ "KRATKORO\u010cNI BLAGOVNI KREDITI, PREJETI V TUJINI": {}
+ }
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI DO ZAPOSLENCEV": {
+ "KRATKORO\u010cNE OBVEZNOSTI ZA DAVEK IZ DRUGIH PREJEMKOV IZ DELOVNEGA RAZMERJA, KI SE NE OBRA\u010cUNAVAJO SKUPAJ S PLA\u010cAMI": {
+ "KRATKORO\u010cNE OBVEZNOSTI ZA DAVEK IZ DRUGIH PREJEMKOV IZ DELOVNEGA RAZMERJA, KI SE NE OBRA\u010cUNAVAJO SKUPAJ S PLA\u010cAMI": {}
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI ZA DAVKE IZ KOSMATIH PLA\u010c IN NADOMESTIL PLA\u010c": {
+ "KRATKORO\u010cNE OBVEZNOSTI ZA DAVKE IZ KOSMATIH PLA\u010c IN NADOMESTIL PLA\u010c": {}
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI ZA DRUGE PREJEMKE IZ DELOVNEGA RAZMERJA": {
+ "KRATKORO\u010cNE OBVEZNOSTI ZA DRUGE PREJEMKE IZ DELOVNEGA RAZMERJA": {}
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI ZA PRISPEVKE IZ DRUGIH PREJEMKOV IZ DELOVNEGA RAZMERJA, KI SE NE OBRA\u010cUNAVAJO SKUPAJ S PLA\u010cAMI": {
+ "KRATKORO\u010cNE OBVEZNOSTI ZA PRISPEVKE IZ DRUGIH PREJEMKOV IZ DELOVNEGA RAZMERJA, KI SE NE OBRA\u010cUNAVAJO SKUPAJ S PLA\u010cAMI": {}
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI ZA PRISPEVKE IZ KOSMATIH PLA\u010c IN NADOMESTIL PLA\u010c": {
+ "KRATKORO\u010cNE OBVEZNOSTI ZA PRISPEVKE IZ KOSMATIH PLA\u010c IN NADOMESTIL PLA\u010c": {}
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI ZA VRA\u010cUNANE IN NEOBRA\u010cUNANE PLA\u010cE": {
+ "KRATKORO\u010cNE OBVEZNOSTI ZA VRA\u010cUNANE IN NEOBRA\u010cUNANE PLA\u010cE": {}
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI ZA \u010cISTE PLA\u010cE IN NADOMESTILA PLA\u010c": {
+ "KRATKORO\u010cNE OBVEZNOSTI ZA \u010cISTE PLA\u010cE IN NADOMESTILA PLA\u010c": {}
+ }
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI IZ POSLOVANJA ZA TUJ RA\u010cUN": {
+ "DRUGE KRATKORO\u010cNE OBVEZNOSTI IZ POSLOVANJA ZA TUJ RA\u010cUN": {
+ "DRUGE KRATKORO\u010cNE OBVEZNOSTI IZ POSLOVANJA ZA TUJ RA\u010cUN": {}
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI DO UVOZNIKOV": {
+ "KRATKORO\u010cNE OBVEZNOSTI DO UVOZNIKOV": {}
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI IZ IZVOZA ZA TUJ RA\u010cUN": {
+ "KRATKORO\u010cNE OBVEZNOSTI IZ IZVOZA ZA TUJ RA\u010cUN": {}
+ },
+ "KRATKORO\u010cNE OBVEZNOSTI IZ KOMISIJSKE IN KONSIGNACIJSKE PRODAJE": {
+ "KRATKORO\u010cNE OBVEZNOSTI IZ KOMISIJSKE IN KONSIGNACIJSKE PRODAJE": {}
+ }
+ },
+ "KRATKORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE": {
+ "DDV OD DANIH PREDUJMOV": {
+ "DDV OD DANIH PREDUJMOV": {}
+ },
+ "KRATKORO\u010cNO ODLO\u017dENI PRIHODKI": {
+ "KRATKORO\u010cNO ODLO\u017dENI PRIHODKI": {}
+ },
+ "VNAPREJ VRA\u010cUNANI STRO\u0160KI OZIROMA ODHODKI": {
+ "VNAPREJ VRA\u010cUNANI STRO\u0160KI OZIROMA ODHODKI": {}
+ }
+ },
+ "OBVEZNOSTI DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ": {
+ "DRUGE KRATKORO\u010cNE OBVEZNOSTI DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ": {
+ "DRUGE KRATKORO\u010cNE OBVEZNOSTI DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ": {}
+ },
+ "OBVEZNOSTI ZA DAVEK OD DOHODKOV": {
+ "OBVEZNOSTI ZA DAVEK OD DOHODKOV": {}
+ },
+ "OBVEZNOSTI ZA DAVEK OD IZPLA\u010cANIH PLA\u010c": {
+ "OBVEZNOSTI ZA DAVEK OD IZPLA\u010cANIH PLA\u010c": {}
+ },
+ "OBVEZNOSTI ZA DAV\u010cNI ODTEGLJAJ": {
+ "OBVEZNOSTI ZA DAV\u010cNI ODTEGLJAJ": {}
+ },
+ "OBVEZNOSTI ZA DDV, CARINO IN DRUGE DAJATVE OD UVO\u017dENEGA BLAGA": {
+ "OBVEZNOSTI ZA DDV, CARINO IN DRUGE DAJATVE OD UVO\u017dENEGA BLAGA": {}
+ },
+ "OBVEZNOSTI ZA OBRA\u010cUNANI DDV": {
+ "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 20%": {},
+ "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 20% IZVEN EU": {},
+ "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 20% V EU": {},
+ "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 8,5%": {},
+ "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 8,5% IZVEN EU": {},
+ "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 8,5% V EU": {}
+ },
+ "OBVEZNOSTI ZA PRISPEVKE IZPLA\u010cEVALCA": {
+ "OBVEZNOSTI ZA PRISPEVKE IZPLA\u010cEVALCA": {}
+ }
+ },
+ "OBVEZNOSTI, VKLJU\u010cENE V SKUPINE ZA ODTUJITEV": {
+ "OBVEZNOSTI, VKLJU\u010cENE V SKUPINE ZA ODTUJITEV": {
+ "OBVEZNOSTI, VKLJU\u010cENE V SKUPINE ZA ODTUJITEV": {}
+ }
+ },
+ "PREJETI KRATKORO\u010cNI PREDUJMI IN VAR\u0160\u010cINE": {
+ "PREJETE KRATKORO\u010cNE VAR\u0160\u010cINE": {
+ "PREJETE KRATKORO\u010cNE VAR\u0160\u010cINE": {}
+ },
+ "PREJETI KRATKORO\u010cNI PREDUJMI": {
+ "PREJETI KRATKORO\u010cNI PREDUJMI": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ }
+ }
+ },
+ "ODHODKI IN PRIHODKI": {
+ "DRUGI FINAN\u010cNI ODHODKI IN OSTALI ODHODKI": {
+ "DENARNE KAZNI": {
+ "DENARNE KAZNI": {}
+ },
+ "ODHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI": {
+ "ODHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI": {}
+ },
+ "ODHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO MODELU PO\u0160TENE VREDNOSTI": {
+ "ODHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO MODELU PO\u0160TENE VREDNOSTI": {}
+ },
+ "OD\u0160KODNINE": {
+ "OD\u0160KODNINE": {}
+ },
+ "OSTALI ODHODKI": {
+ "OSTALI ODHODKI": {}
+ }
+ },
+ "DRUGI FINAN\u010cNI PRIHODKI IN OSTALI PRIHODKI": {
+ "OSTALI PRIHODKI": {
+ "OSTALI PRIHODKI": {}
+ },
+ "PREJETE KAZNI": {
+ "PREJETE KAZNI": {}
+ },
+ "PREJETE OD\u0160KODNINE": {
+ "PREJETE OD\u0160KODNINE": {}
+ },
+ "PRIHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI": {
+ "PRIHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI": {}
+ },
+ "PRIHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO PO\u0160TENI VREDNOSTI": {
+ "PRIHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO PO\u0160TENI VREDNOSTI": {}
+ },
+ "SUBVENCIJE, DOTACIJE IN PODOBNI PRIHODKI, KI NISO POVEZANI S POSLOVNIMI U\u010cINKI": {
+ "SUBVENCIJE, DOTACIJE IN PODOBNI PRIHODKI, KI NISO POVEZANI S POSLOVNIMI U\u010cINKI": {}
+ }
+ },
+ "FINAN\u010cNI ODHODKI IZ FINAN\u010cNIH NALO\u017dB": {
+ "ODHODKI IZ DRUGIH FINAN\u010cNIH OBVEZNOSTI": {
+ "ODHODKI IZ DRUGIH FINAN\u010cNIH OBVEZNOSTI": {}
+ },
+ "ODHODKI IZ DRUGIH POSLOVNIH OBVEZNOSTI": {
+ "ODHODKI IZ DRUGIH POSLOVNIH OBVEZNOSTI": {}
+ },
+ "ODHODKI IZ IZDANIH OBVEZNIC": {
+ "ODHODKI IZ IZDANIH OBVEZNIC": {}
+ },
+ "ODHODKI IZ OBVEZNOSTI DO DOBAVITELJEV IN MENI\u010cNIH OBVEZNOSTI": {
+ "ODHODKI IZ OBVEZNOSTI DO DOBAVITELJEV IN MENI\u010cNIH OBVEZNOSTI": {}
+ },
+ "ODHODKI IZ ODPRAVE PRIPOZNANJA FINAN\u010cNIH NALO\u017dB": {
+ "ODHODKI IZ ODPRAVE PRIPOZNANJA FINAN\u010cNIH NALO\u017dB": {}
+ },
+ "ODHODKI IZ OSLABITVE FINAN\u010cNIH NALO\u017dB": {
+ "ODHODKI IZ OSLABITVE FINAN\u010cNIH NALO\u017dB": {}
+ },
+ "ODHODKI IZ POSLOVNIH OBVEZNOSTI DO DRU\u017dB V SKUPINI": {
+ "ODHODKI IZ POSLOVNIH OBVEZNOSTI DO DRU\u017dB V SKUPINI": {}
+ },
+ "ODHODKI IZ POSOJIL, PREJETIH OD BANK": {
+ "ODHODKI IZ POSOJIL, PREJETIH OD BANK": {}
+ },
+ "ODHODKI IZ POSOJIL, PREJETIH OD DRU\u017dB V SKUPINI": {
+ "ODHODKI IZ POSOJIL, PREJETIH OD DRU\u017dB V SKUPINI": {}
+ },
+ "ODHODKI IZ SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {
+ "ODHODKI IZ SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {}
+ }
+ },
+ "FINAN\u010cNI PRIHODKI IZ FINAN\u010cNIH NALO\u017dB": {
+ "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRUGIH DRU\u017dBAH": {
+ "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRUGIH DRU\u017dBAH": {}
+ },
+ "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRU\u017dBAH V SKUPINI": {
+ "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRU\u017dBAH V SKUPINI": {}
+ },
+ "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH": {
+ "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH": {}
+ },
+ "FINAN\u010cNI PRIHODKI IZ DRUGIH NALO\u017dB": {
+ "FINAN\u010cNI PRIHODKI IZ DRUGIH NALO\u017dB": {}
+ },
+ "FINAN\u010cNI PRIHODKI IZ FINAN\u010cNIH SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {
+ "FINAN\u010cNI PRIHODKI IZ FINAN\u010cNIH SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {}
+ },
+ "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRUGIH": {
+ "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRUGIH": {}
+ },
+ "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRU\u017dB V SKUPINI": {
+ "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRU\u017dB V SKUPINI": {}
+ },
+ "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRUGIM (TUDI OD DEPOZITOV)": {
+ "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRUGIM (TUDI OD DEPOZITOV)": {}
+ },
+ "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRU\u017dBAM V SKUPINI": {
+ "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRU\u017dBAM V SKUPINI": {}
+ }
+ },
+ "POSLOVNI ODHODKI (I. RAZLI\u010cICA IZKAZA POSLOVNEGA IZIDA)": {
+ "DRUGI POSLOVNI ODHODKI": {
+ "DRUGI POSLOVNI ODHODKI": {}
+ },
+ "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA": {
+ "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA": {}
+ },
+ "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV": {
+ "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV": {}
+ },
+ "VREDNOST USREDSTVENIH LASTNIH PROIZVODOV IN STORITEV": {
+ "VREDNOST USREDSTVENIH LASTNIH PROIZVODOV IN STORITEV": {}
+ }
+ },
+ "POSLOVNI ODHODKI (II. RAZLI\u010cICA IZKAZA POSLOVNEGA IZIDA)": {
+ "DRUGI STRO\u0160KI, KI SE NE ZADR\u017dUJEJO V ZALOGAH": {
+ "DRUGI STRO\u0160KI, KI SE NE ZADR\u017dUJEJO V ZALOGAH": {}
+ },
+ "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA": {
+ "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA": {}
+ },
+ "STRO\u0160KI PRODAJANJA": {
+ "STRO\u0160KI PRODAJANJA": {}
+ },
+ "STRO\u0160KI SPLO\u0160NIH DEJAVNOSTI (NABAVE IN UPRAVE)": {
+ "STRO\u0160KI SPLO\u0160NIH DEJAVNOSTI (NABAVE IN UPRAVE)": {}
+ },
+ "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV": {
+ "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV": {}
+ }
+ },
+ "POSLOVNI PRIHODKI": {
+ "DRUGI PRIHODKI, POVEZANI S POSLOVNIMI U\u010cINKI (SUBVENCIJE, DOTACIJE, REGRESI, KOMPENZACIJE, PREMIJE ...)": {
+ "DRUGI PRIHODKI, POVEZANI S POSLOVNIMI U\u010cINKI (SUBVENCIJE, DOTACIJE, REGRESI, KOMPENZACIJE, PREMIJE ...)": {}
+ },
+ "PREVREDNOTOVALNI POSLOVNI PRIHODKI": {
+ "PREVREDNOTOVALNI POSLOVNI PRIHODKI": {}
+ },
+ "PRIHODKI OD NAJEMNIN": {
+ "PRIHODKI OD NAJEMNIN": {}
+ },
+ "PRIHODKI OD ODPRAVE REZERVACIJ": {
+ "PRIHODKI OD ODPRAVE REZERVACIJ": {}
+ },
+ "PRIHODKI OD POSLOVNIH ZDRU\u017dITEV (PRESE\u017dEK IZ PREVREDNOTENJA - SLABO IME)": {
+ "PRIHODKI OD POSLOVNIH ZDRU\u017dITEV (PRESE\u017dEK IZ PREVREDNOTENJA - SLABO IME)": {}
+ },
+ "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA DOMA\u010cEM TRGU": {
+ "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA DOMA\u010cEM TRGU": {}
+ },
+ "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA TUJEM TRGU": {
+ "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA TUJEM TRGU": {}
+ },
+ "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA DOMA\u010cEM TRGU": {
+ "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA DOMA\u010cEM TRGU": {}
+ },
+ "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA TUJEM TRGU": {
+ "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA TUJEM TRGU": {}
+ }
+ },
+ "PREVREDNOTOVALNI POSLOVNI ODHODKI": {
+ "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S KRATKORO\u010cNIMI SREDSTVI, RAZEN S FINAN\u010cNIMI NALO\u017dBAMI": {
+ "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S KRATKORO\u010cNIMI SREDSTVI, RAZEN S FINAN\u010cNIMI NALO\u017dBAMI": {}
+ },
+ "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S STRO\u0160KI DELA": {
+ "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S STRO\u0160KI DELA": {}
+ },
+ "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI Z NEOPREDMETENIMI SREDSTVI, OPREDMETENIMI OSNOVNIMI SREDSTVI IN NALO\u017dBENIMI NEPREMI\u010cNINAMI RAZPOREJENIMI IN IZMERJENIMI PO MODELU NABAVNE VREDNOSTI": {
+ "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI Z NEOPREDMETENIMI SREDSTVI, OPREDMETENIMI OSNOVNIMI SREDSTVI IN NALO\u017dBENIMI NEPREMI\u010cNINAMI RAZPOREJENIMI IN IZMERJENIMI PO MODELU NABAVNE VREDNOSTI": {}
+ }
+ },
+ "USREDSTVENI LASTNI PROIZVODI IN LASTNE STORITVE": {}
+ },
+ "POSLOVNI IZID": {
+ "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO": {
+ "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO": {
+ "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO": {}
+ }
+ },
+ "IZGUBA IN PRENOS IZGUBE": {
+ "IZGUBA TEKO\u010cEGA LETA": {
+ "IZGUBA TEKO\u010cEGA LETA": {}
+ },
+ "PRENOS IZGUBE TEKO\u010cEGA LETA": {
+ "PRENOS IZGUBE TEKO\u010cEGA LETA": {}
+ }
+ },
+ "RAZPOREDITEV DOBI\u010cKA": {
+ "DAVEK OD DOHODKA": {
+ "DAVEK OD DOHODKA": {}
+ },
+ "DRUGI DAVKI, KI NISO IZKAZANI V DRUGIH POSTAVKAH": {
+ "DRUGI DAVKI, KI NISO IZKAZANI V DRUGIH POSTAVKAH": {}
+ },
+ "PRIHODKI (ODHODKI) IZ NASLOVA ODLO\u017dENEGA DAVKA": {
+ "PRIHODKI (ODHODKI) IZ NASLOVA ODLO\u017dENEGA DAVKA": {}
+ },
+ "\u010cISTI DOBI\u010cEK POSLOVNEGA LETA": {
+ "\u010cISTI DOBI\u010cEK POSLOVNEGA LETA": {}
+ }
+ },
+ "RAZPOREDITEV \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA": {
+ "PRENOS NEUPORABLJENEGA DELA \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA": {
+ "PRENOS NEUPORABLJENEGA DELA \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA": {}
+ },
+ "\u010cISTI DOBI\u010cEK ZA DRUGE REZERVE IZ DOBI\u010cKA": {
+ "\u010cISTI DOBI\u010cEK ZA DRUGE REZERVE IZ DOBI\u010cKA": {}
+ },
+ "\u010cISTI DOBI\u010cEK ZA KRITJE PRENESENIH IZGUB": {
+ "\u010cISTI DOBI\u010cEK ZA KRITJE PRENESENIH IZGUB": {}
+ },
+ "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE REZERV ZA LASTNE DELNICE OZIROMA DELE\u017dE": {
+ "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE REZERV ZA LASTNE DELNICE OZIROMA DELE\u017dE": {}
+ },
+ "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE STATUTARNIH REZERV": {
+ "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE STATUTARNIH REZERV": {}
+ },
+ "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE ZAKONSKIH REZERV": {
+ "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE ZAKONSKIH REZERV": {}
+ }
+ }
+ },
+ "PROSTO": {},
+ "STRO\u0160KI": {
+ "AMORTIZACIJA": {
+ "AMORTIZACIJA DROBNEGA INVENTARJA": {
+ "AMORTIZACIJA DROBNEGA INVENTARJA": {}
+ },
+ "AMORTIZACIJA DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV": {
+ "AMORTIZACIJA DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV": {}
+ },
+ "AMORTIZACIJA NALO\u017dBENIH NEPREMI\u010cNIN": {
+ "AMORTIZACIJA NALO\u017dBENIH NEPREMI\u010cNIN": {}
+ },
+ "AMORTIZACIJA NEOPREDMETENIH SREDSTEV": {
+ "AMORTIZACIJA NEOPREDMETENIH SREDSTEV": {}
+ },
+ "AMORTIZACIJA OPREME IN NADOMESTNIH DELOV": {
+ "AMORTIZACIJA OPREME IN NADOMESTNIH DELOV": {}
+ },
+ "AMORTIZACIJA ZGRADB": {
+ "AMORTIZACIJA ZGRADB": {}
+ }
+ },
+ "DRUGI STRO\u0160KI": {
+ "DAJATVE, KI NISO ODVISNE OD STRO\u0160KOV DELA ALI DRUGIH VRST STRO\u0160KOV": {
+ "DAJATVE, KI NISO ODVISNE OD STRO\u0160KOV DELA ALI DRUGIH VRST STRO\u0160KOV": {}
+ },
+ "IZDATKI ZA VARSTVO OKOLJA": {
+ "IZDATKI ZA VARSTVO OKOLJA": {}
+ },
+ "NAGRADE DIJAKOM IN \u0160TUDENTOM NA DELOVNI PRAKSI SKUPAJ Z DAJATVAMI": {
+ "NAGRADE DIJAKOM IN \u0160TUDENTOM NA DELOVNI PRAKSI SKUPAJ Z DAJATVAMI": {}
+ },
+ "OSTALI STRO\u0160KI": {
+ "OSTALI STRO\u0160KI": {}
+ },
+ "\u0160TIPENDIJE DIJAKOM IN \u0160TUDENTOM": {
+ "\u0160TIPENDIJE DIJAKOM IN \u0160TUDENTOM": {}
+ }
+ },
+ "PRENOS STRO\u0160KOV": {
+ "PRENOS STRO\u0160KOV NEPOSREDNO V ODHODKE": {
+ "PRENOS STRO\u0160KOV NEPOSREDNO V ODHODKE": {}
+ },
+ "PRENOS STRO\u0160KOV V ZALOGE": {
+ "PRENOS STRO\u0160KOV V ZALOGE": {}
+ }
+ },
+ "REZERVACIJE": {
+ "REZERVACIJE ZA DANA JAMSTVA": {
+ "REZERVACIJE ZA DANA JAMSTVA": {}
+ },
+ "REZERVACIJE ZA KO\u010cLJIVE POGODBE": {
+ "REZERVACIJE ZA KO\u010cLJIVE POGODBE": {}
+ },
+ "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI": {
+ "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI": {}
+ },
+ "REZERVACIJE ZA POKRIVANJE DRUGIH OBVEZNOSTI IZ PRETEKLEGA POSLOVANJA": {
+ "REZERVACIJE ZA POKRIVANJE DRUGIH OBVEZNOSTI IZ PRETEKLEGA POSLOVANJA": {}
+ },
+ "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA": {
+ "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA": {}
+ }
+ },
+ "STRO\u0160KI DELA": {
+ "DELODAJAL\u010cEVI PRISPEVKI OD PLA\u010c, NADOMESTIL PLA\u010c, BONITET, POVRA\u010cIL IN DRUGIH PREJEMKOV ZAPOSLENCEV": {
+ "DELODAJAL\u010cEVI PRISPEVKI OD PLA\u010c, NADOMESTIL PLA\u010c, BONITET, POVRA\u010cIL IN DRUGIH PREJEMKOV ZAPOSLENCEV": {}
+ },
+ "DRUGE DELODAJAL\u010cEVE DAJATVE OD PLA\u010c, NADOMESTIL PLA\u010c, BONITET, POVRA\u010cIL IN DRUGIH PREJEMKOV ZAPOSLENCEV": {
+ "DRUGE DELODAJAL\u010cEVE DAJATVE OD PLA\u010c, NADOMESTIL PLA\u010c, BONITET, POVRA\u010cIL IN DRUGIH PREJEMKOV ZAPOSLENCEV": {}
+ },
+ "NADOMESTILA PLA\u010c ZAPOSLENCEV": {
+ "NADOMESTILA PLA\u010c ZAPOSLENCEV": {}
+ },
+ "NAGRADE VAJENCEM SKUPAJ Z DAJATVAMI, KI BREMENIJO PODJETJE": {
+ "NAGRADE VAJENCEM SKUPAJ Z DAJATVAMI, KI BREMENIJO PODJETJE": {}
+ },
+ "PLA\u010cE ZAPOSLENCEV": {
+ "PLA\u010cE ZAPOSLENCEV": {}
+ },
+ "REGRES ZA LETNI DOPUST, BONITETE, POVRA\u010cILA (ZA PREVOZ NA DELO IN Z NJEGA, ZA PREHRANO, ZA LO\u010cENO \u017dIVLJENJE) IN DRUGI PREJEMKI ZAPOSLENCEV": {
+ "REGRES ZA LETNI DOPUST, BONITETE, POVRA\u010cILA (ZA PREVOZ NA DELO IN Z NJEGA, ZA PREHRANO, ZA LO\u010cENO \u017dIVLJENJE) IN DRUGI PREJEMKI ZAPOSLENCEV": {}
+ },
+ "STRO\u0160KI DODATNEGA POKOJNINSKEGA ZAVAROVANJA ZAPOSLENCEV": {
+ "STRO\u0160KI DODATNEGA POKOJNINSKEGA ZAVAROVANJA ZAPOSLENCEV": {}
+ }
+ },
+ "STRO\u0160KI MATERIALA": {
+ "DRUGI STRO\u0160KI MATERIALA": {
+ "DRUGI STRO\u0160KI MATERIALA": {}
+ },
+ "ODPIS DROBNEGA INVENTARJA IN EMBALA\u017dE": {
+ "ODPIS DROBNEGA INVENTARJA IN EMBALA\u017dE": {}
+ },
+ "STRO\u0160KI ENERGIJE": {
+ "STRO\u0160KI ENERGIJE": {}
+ },
+ "STRO\u0160KI MATERIALA": {
+ "STRO\u0160KI MATERIALA": {}
+ },
+ "STRO\u0160KI NADOMESTNIH DELOV ZA OSNOVNA SREDSTVA IN MATERIALA ZA VZDR\u017dEVANJE OSNOVNIH SREDSTEV": {
+ "STRO\u0160KI NADOMESTNIH DELOV ZA OSNOVNA SREDSTVA IN MATERIALA ZA VZDR\u017dEVANJE OSNOVNIH SREDSTEV": {}
+ },
+ "STRO\u0160KI PISARNI\u0160KEGA MATERIALA IN STROKOVNE LITERATURE": {
+ "STRO\u0160KI PISARNI\u0160KEGA MATERIALA IN STROKOVNE LITERATURE": {}
+ },
+ "STRO\u0160KI POMO\u017dNEGA MATERIALA": {
+ "STRO\u0160KI POMO\u017dNEGA MATERIALA": {}
+ },
+ "USKLADITEV STRO\u0160KOV MATERIALA IN DROBNEGA INVENTARJA ZARADI UGOTOVLJENIH POPISNIH RAZLIK": {
+ "USKLADITEV STRO\u0160KOV MATERIALA IN DROBNEGA INVENTARJA ZARADI UGOTOVLJENIH POPISNIH RAZLIK": {}
+ }
+ },
+ "STRO\u0160KI OBRESTI": {
+ "STRO\u0160KI OBRESTI": {
+ "STRO\u0160KI OBRESTI": {}
+ }
+ },
+ "STRO\u0160KI STORITEV": {
+ "NAJEMNINE": {
+ "NAJEMNINE": {}
+ },
+ "POVRA\u010cILA STRO\u0160KOV ZAPOSLENCEM V ZVEZI Z DELOM": {
+ "POVRA\u010cILA STRO\u0160KOV ZAPOSLENCEM V ZVEZI Z DELOM": {}
+ },
+ "STRO\u0160KI DRUGIH STORITEV": {
+ "STRO\u0160KI DRUGIH STORITEV": {}
+ },
+ "STRO\u0160KI INTELEKTUALNIH IN OSEBNIH STORITEV": {
+ "STRO\u0160KI INTELEKTUALNIH IN OSEBNIH STORITEV": {}
+ },
+ "STRO\u0160KI PLA\u010cILNEGA PROMETA, STRO\u0160KI BAN\u010cNIH STORITEV, STRO\u0160KI POSLOV IN ZAVAROVALNE PREMIJE": {
+ "STRO\u0160KI PLA\u010cILNEGA PROMETA, STRO\u0160KI BAN\u010cNIH STORITEV, STRO\u0160KI POSLOV IN ZAVAROVALNE PREMIJE": {}
+ },
+ "STRO\u0160KI SEJMOV, REKLAME IN REPREZENTANCE": {
+ "STRO\u0160KI SEJMOV, REKLAME IN REPREZENTANCE": {}
+ },
+ "STRO\u0160KI STORITEV FIZI\u010cNIH OSEB, KI NE OPRAVLJAJO DEJAVNOSTI, SKUPAJ Z DAJATVAMI, KI BREMENIJO PODJETJE (STRO\u0160KI PO POGODBAH O DELU, AVTORSKIH POGODBAH, SEJNINE ZAPOSLENCEM IN DRUGIM OSEBAM \u2026)": {
+ "STRO\u0160KI STORITEV FIZI\u010cNIH OSEB, KI NE OPRAVLJAJO DEJAVNOSTI, SKUPAJ Z DAJATVAMI, KI BREMENIJO PODJETJE (STRO\u0160KI PO POGODBAH O DELU, AVTORSKIH POGODBAH, SEJNINE ZAPOSLENCEM IN DRUGIM OSEBAM \u2026)": {}
+ },
+ "STRO\u0160KI STORITEV PRI USTVARJANJU PROIZVODOV IN OPRAVLJANJU STORITEV": {
+ "STRO\u0160KI STORITEV PRI USTVARJANJU PROIZVODOV IN OPRAVLJANJU STORITEV": {}
+ },
+ "STRO\u0160KI STORITEV V ZVEZI Z VZDR\u017dEVANJEM": {
+ "STRO\u0160KI STORITEV V ZVEZI Z VZDR\u017dEVANJEM": {}
+ },
+ "STRO\u0160KI TRANSPORTNIH STORITEV": {
+ "STRO\u0160KI TRANSPORTNIH STORITEV": {}
+ }
+ }
+ },
+ "ZALOGE PROIZVODOV, STORITEV, BLAGA IN NEKRATKORO\u010cNIH SREDSTEV (SKUPINE ZA ODTUJITEV) ZA PRODAJO": {
+ "NEDOKON\u010cANE PROIZVODNJA IN STORITVE": {
+ "NEDOKON\u010cANA PROIZVODNJA": {
+ "NEDOKON\u010cANA PROIZVODNJA": {}
+ },
+ "NEDOKON\u010cANE STORITVE": {
+ "NEDOKON\u010cANE STORITVE": {}
+ },
+ "ODMIKI OD CEN NEDOKON\u010cANIH PROIZVODNJE IN STORITEV": {
+ "ODMIKI OD CEN NEDOKON\u010cANIH PROIZVODNJE IN STORITEV": {}
+ },
+ "POLIZDELKI": {
+ "POLIZDELKI": {}
+ },
+ "PROIZVODNJA V DODELAVI IN PREDELAVI": {
+ "PROIZVODNJA V DODELAVI IN PREDELAVI": {}
+ }
+ },
+ "NEKRATKORO\u010cNA SREDSTVA (SKUPINE ZA ODTUJITEV) ZA PRODAJO": {
+ "DRUGA NEKRATKORO\u010cNA SREDSTVA, NAMENJENA PRODAJI": {
+ "DRUGA NEKRATKORO\u010cNA SREDSTVA, NAMENJENA PRODAJI": {}
+ },
+ "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI, NAMENJENE PRODAJI": {
+ "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI, NAMENJENE PRODAJI": {}
+ },
+ "OPREDMETENA OSNOVNA SREDSTVA, NAMENJENA PRODAJI": {
+ "OPREDMETENA OSNOVNA SREDSTVA, NAMENJENA PRODAJI": {}
+ },
+ "SREDSTVA DELA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI": {
+ "SREDSTVA DELA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI": {}
+ },
+ "SREDSTVA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI": {
+ "SREDSTVA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI": {}
+ }
+ },
+ "OBRA\u010cUN NABAVE BLAGA": {
+ "OBRA\u010cUN NABAVE BLAGA": {
+ "OBRA\u010cUN NABAVE BLAGA": {}
+ },
+ "ODVISNI STRO\u0160KI NABAVE BLAGA": {
+ "ODVISNI STRO\u0160KI NABAVE BLAGA": {}
+ },
+ "VREDNOST BLAGA PO OBRA\u010cUNIH DOBAVITELJEV": {
+ "VREDNOST BLAGA PO OBRA\u010cUNIH DOBAVITELJEV": {}
+ }
+ },
+ "PROIZVODI": {
+ "ODMIKI OD CEN PROIZVODOV": {
+ "ODMIKI OD CEN PROIZVODOV": {}
+ },
+ "PROIZVODI NA POTI": {
+ "PROIZVODI NA POTI": {}
+ },
+ "PROIZVODI V DODELAVI IN PREDELAVI": {
+ "PROIZVODI V DODELAVI IN PREDELAVI": {}
+ },
+ "PROIZVODI V LASTNEM SKLADI\u0160\u010cU": {
+ "PROIZVODI V LASTNEM SKLADI\u0160\u010cU": {}
+ },
+ "PROIZVODI V LASTNI PRODAJALNI": {
+ "PROIZVODI V LASTNI PRODAJALNI": {}
+ },
+ "PROIZVODI V TUJEM SKLADI\u0160\u010cU": {
+ "PROIZVODI V TUJEM SKLADI\u0160\u010cU": {}
+ },
+ "VRA\u010cUNANI DDV OD PROIZVODOV V PRODAJALNI": {
+ "VRA\u010cUNANI DDV OD PROIZVODOV V PRODAJALNI": {}
+ }
+ },
+ "ZALOGE BLAGA": {
+ "BLAGO NA POTI": {
+ "BLAGO NA POTI": {}
+ },
+ "BLAGO V LASTNEM SKLADI\u0160\u010cU": {
+ "BLAGO V LASTNEM SKLADI\u0160\u010cU": {}
+ },
+ "BLAGO V LASTNI PRODAJALNI": {
+ "BLAGO V LASTNI PRODAJALNI": {}
+ },
+ "BLAGO V TUJEM SKLADI\u0160\u010cU": {
+ "BLAGO V TUJEM SKLADI\u0160\u010cU": {}
+ },
+ "DDV, VRA\u010cUNAN V ZALOGAH BLAGA": {
+ "DDV, VRA\u010cUNAN V ZALOGAH BLAGA": {}
+ },
+ "VRA\u010cUNANA RAZLIKA V CENAH ZALOG BLAGA": {
+ "VRA\u010cUNANA RAZLIKA V CENAH ZALOG BLAGA": {}
+ }
+ }
+ },
+ "ZALOGE SUROVIN IN MATERIALA": {
+ "OBRA\u010cUN NABAVE SUROVIN IN MATERIALA (TUDI DROBNEGA INVENTARJA IN EMBALA\u017dE)": {
+ "CARINA IN DRUGE UVOZNE DAV\u0160\u010cINE OD SUROVIN IN MATERIALA": {
+ "CARINA IN DRUGE UVOZNE DAV\u0160\u010cINE OD SUROVIN IN MATERIALA": {}
+ },
+ "DDV IN DRUGE DAV\u0160\u010cINE OD SUROVIN IN MATERIALA": {
+ "DDV IN DRUGE DAV\u0160\u010cINE OD SUROVIN IN MATERIALA": {}
+ },
+ "OBRA\u010cUN NABAVE SUROVIN IN MATERIALA": {
+ "OBRA\u010cUN NABAVE SUROVIN IN MATERIALA": {}
+ },
+ "ODVISNI STRO\u0160KI NABAVE SUROVIN IN MATERIALA": {
+ "ODVISNI STRO\u0160KI NABAVE SUROVIN IN MATERIALA": {}
+ },
+ "VREDNOST SUROVIN IN MATERIALA PO OBRA\u010cUNIH DOBAVITELJEV": {
+ "VREDNOST SUROVIN IN MATERIALA PO OBRA\u010cUNIH DOBAVITELJEV": {}
+ }
+ },
+ "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE": {
+ "ODMIKI OD CEN DROBNEGA INVENTARJA IN EMBALA\u017dE": {
+ "ODMIKI OD CEN DROBNEGA INVENTARJA IN EMBALA\u017dE": {}
+ },
+ "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE V SKLADI\u0160\u010cU": {
+ "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE V SKLADI\u0160\u010cU": {}
+ },
+ "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE, DANE V UPORABO": {
+ "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE, DANE V UPORABO": {}
+ }
+ },
+ "ZALOGE SUROVIN IN MATERIALA": {
+ "ODMIKI OD CEN ZALOG SUROVIN IN MATERIALA": {
+ "ODMIKI OD CEN ZALOG SUROVIN IN MATERIALA": {}
+ },
+ "ZALOGE SUROVIN IN MATERIALA NA POTI": {
+ "ZALOGE SUROVIN IN MATERIALA NA POTI": {}
+ },
+ "ZALOGE SUROVIN IN MATERIALA V DODELAVI IN PREDELAVI": {
+ "ZALOGE SUROVIN IN MATERIALA V DODELAVI IN PREDELAVI": {}
+ },
+ "ZALOGE SUROVIN IN MATERIALA V SKLADI\u0160\u010cU": {
+ "ZALOGE SUROVIN IN MATERIALA V SKLADI\u0160\u010cU": {}
+ }
+ }
+ },
+ "name": "KONTNI NA\u010cRT ZA GOSPODARSKE DRU\u017dBE",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/syscohada_syscohada_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/syscohada_syscohada_chart_template.json
new file mode 100644
index 0000000..b6dc7bc
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/syscohada_syscohada_chart_template.json
@@ -0,0 +1,1557 @@
+{
+ "country_code": "syscohada",
+ "name": "SYSCOHADA - Plan de compte",
+ "tree": {
+ "Comptes de bilan": {
+ "Comptes d'immobilisations": {
+ "AMORTISSEMENTS": {
+ "AMORTISSEMENTS DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS": {
+ "Amortissements des am\u00e9nagements de bureaux": {},
+ "Amortissements des autres installations et agencements": {},
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui": {},
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "Amortissements des installations techniques": {},
+ "Amortissements des ouvrages d'infrastructure": {}
+ },
+ "AMORTISSEMENTS DES IMMOBILISATIONS INCORPORELLES": {
+ "Amortissements des autres droits et valeurs incorporels": {},
+ "Amortissements des brevets, licences, concessions et droits similaires": {},
+ "Amortissements des frais de recherche et de d\u00e9veloppement": {},
+ "Amortissements des investissements de cr\u00e9ation": {},
+ "Amortissements des logiciels": {},
+ "Amortissements des marques": {},
+ "Amortissements du droit au bail": {},
+ "Amortissements du fonds commercial": {}
+ },
+ "AMORTISSEMENTS DES TERRAINS": {
+ "Amortissements des terrains agricoles et forestiers": {},
+ "Amortissements des terrains de gisement": {},
+ "Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "AMORTISSEMENTS DU MAT\u00c9RIEL": {
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "Amortissements des autres mat\u00e9riels": {},
+ "Amortissements des immobilisations animales et agricoles": {},
+ "Amortissements du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "Amortissements du mat\u00e9riel de transport": {},
+ "Amortissements du mat\u00e9riel et mobilier": {},
+ "Amortissements du mat\u00e9riel et outillage agricole": {},
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {}
+ }
+ },
+ "AUTRES IMMOBLISATIONS FINANCI\u00c8RES": {
+ "CR\u00c9ANCES RATTACH\u00c9ES \u00c0 DES PARTICIPATIONS ET AVANCES \u00c0 DES G.I.E.": {
+ "Avances \u00e0 des Groupements d'int\u00e9r\u00eat \u00e9conomique (G.I.E.)": {},
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {}
+ },
+ "CR\u00c9ANCES SUR L\u2019\u00c9TAT": {
+ "Autres": {},
+ "Fonds r\u00e9glement\u00e9": {},
+ "Retenues de garantie": {}
+ },
+ "D\u00c9P\u00d4TS ET CAUTIONNEMENTS VERS\u00c9S": {
+ "Autres d\u00e9p\u00f4ts et cautionnements": {},
+ "Cautionnements sur autres op\u00e9rations": {},
+ "Cautionnements sur march\u00e9s publics": {},
+ "D\u00e9p\u00f4ts pour le gaz": {},
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {}
+ },
+ "IMMOBILISATIONS FINANCI\u00c8RES DIVERSES": {
+ "Cr\u00e9ances divers hors groupe": {},
+ "Cr\u00e9ances diverses groupe": {},
+ "Or et m\u00e9taux pr\u00e9cieux ()": {}
+ },
+ "INT\u00c9R\u00caTS COURUS": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "Cr\u00e9ances sur l'Etat": {},
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "Immobilisations financi\u00e8res diverses": {},
+ "Pr\u00eats au personnel": {},
+ "Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "Titres immobilis\u00e9s": {}
+ },
+ "PR\u00caTS AU PERSONNEL": {
+ "Autres pr\u00eats (frais d\u2019\u00e9tudes\u2026)": {},
+ "Pr\u00eats immobiliers": {},
+ "Pr\u00eats mobiliers et d\u2019installation": {}
+ },
+ "PR\u00caTS ET CR\u00c9ANCES NON COMMERCIALES": {
+ "Billets de fonds": {},
+ "Pr\u00eats aux associ\u00e9s": {},
+ "Pr\u00eats participatifs": {},
+ "Titres pr\u00eat\u00e9s": {}
+ },
+ "TITRES IMMOBILIS\u00c9S": {
+ "Autres titres immobilis\u00e9s": {},
+ "Certificats d\u2019investissement": {},
+ "Parts de fonds commun de placement (F.C.P.)": {},
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (T.I.A.P.)": {},
+ "Titres participatifs": {}
+ }
+ },
+ "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS": {
+ "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS CORPORELLES": {},
+ "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS INCORPORELLES": {}
+ },
+ "B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS": {
+ "AMENAGEMENTS DE BUREAUX": {
+ "Autres": {},
+ "Installations g\u00e9n\u00e9rales": {}
+ },
+ "AUTRES INSTALLATIONS ET AGENCEMENTS": {},
+ "B\u00c2TIMENTS ET INSTALLATIONS EN COURS": {},
+ "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES ET COMMERCIAUX MIS EN CONCESSION": {},
+ "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL D\u2019AUTRUI": {
+ "B\u00e2timents administratifs et commerciaux": {},
+ "B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "B\u00e2timents agricoles": {},
+ "B\u00e2timents industriels": {},
+ "Immeubles de rapport": {}
+ },
+ "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL PROPRE": {
+ "B\u00e2timents administratifs et commerciaux": {},
+ "B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "B\u00e2timents agricoles": {},
+ "B\u00e2timents industriels": {},
+ "Immeubles de rapport": {}
+ },
+ "INSTALLATIONS TECHNIQUES": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {}
+ },
+ "OUVRAGES D\u2019INFRASTRUCTURE": {
+ "Autres": {},
+ "Barrages, Digues": {},
+ "Pistes d\u2019a\u00e9rodrome": {},
+ "Voies de fer": {},
+ "Voies de terre": {},
+ "Voies d\u2019eau": {}
+ }
+ },
+ "CHARGES IMMOBILIS\u00c9ES": {
+ "CHARGES \u00c0 R\u00c9PARTIR SUR PLUSIEURS EXERCICES": {
+ "Charges diff\u00e9r\u00e9es": {},
+ "Charges \u00e0 \u00e9taler": {},
+ "Frais d'acquisition d'immobilisations": {},
+ "Frais d'\u00e9mission des emprunts": {}
+ },
+ "FRAIS D'\u00c9TABLISSEMENT": {
+ "Frais d'entr\u00e9e \u00e0 la Bourse": {},
+ "Frais de constitution": {},
+ "Frais de fonctionnement ant\u00e9rieurs au d\u00e9marrage": {},
+ "Frais de modification du capital (fusions, scissions, transformations)": {},
+ "Frais de prospection": {},
+ "Frais de publicit\u00e9 et de lancement": {},
+ "Frais de restructuration": {},
+ "Frais divers d'\u00e9tablissement": {}
+ },
+ "PRIMES DE REMBOURSEMENT DES OBLIGATIONS": {
+ "Autres emprunts obligataires": {},
+ "Obligations convertibles": {},
+ "Obligations ordinaires": {}
+ }
+ },
+ "IMMOBILISATIONS INCORPORELLES": {
+ "AUTRES DROITS ET VALEURS INCORPORELS": {},
+ "BREVETS, LICENCES, CONCESSIONS ET DROITS SIMILAIRES": {},
+ "DROIT AU BAIL": {},
+ "FONDS COMMERCIAL": {},
+ "FRAIS DE RECHERCHE ET DE D\u00c9VELOPPEMENT": {},
+ "IMMOBILISATIONS INCORPORELLES EN COURS": {
+ "Autres droits et valeurs incorporels": {},
+ "Frais de recherche et de d\u00e9veloppement": {},
+ "Logiciels": {}
+ },
+ "INVESTISSEMENTS DE CR\u00c9ATION": {},
+ "LOGICIELS": {},
+ "MARQUES": {}
+ },
+ "MAT\u00c9RIEL": {
+ "AGENCEMENTS ET AM\u00c9NAGEMENTS DU MAT\u00c9RIEL": {},
+ "AUTRES MAT\u00c9RIELS": {
+ "Collections et oeuvres d\u2019art": {}
+ },
+ "IMMOBILISATIONS ANIMALES ET AGRICOLES": {
+ "Animaux de garde": {},
+ "Autres": {},
+ "Cheptel, animaux de trait": {},
+ "Cheptel, animaux reproducteurs": {},
+ "Plantations agricoles": {}
+ },
+ "MAT\u00c9RIEL DE TRANSPORT": {
+ "Autres (v\u00e9lo, mobylette, moto)": {},
+ "Mat\u00e9riel automobile": {},
+ "Mat\u00e9riel a\u00e9rien": {},
+ "Mat\u00e9riel ferroviaire": {},
+ "Mat\u00e9riel fluvial, lagunaire": {},
+ "Mat\u00e9riel hippomobile": {},
+ "Mat\u00e9riel naval": {}
+ },
+ "MAT\u00c9RIEL D\u2019EMBALLAGE R\u00c9CUP\u00c9RABLE ET IDENTIFIABLE": {},
+ "MAT\u00c9RIEL EN COURS": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "Autres mat\u00e9riels": {},
+ "Immobilisations animales et agricoles": {},
+ "Mat\u00e9riel de transport": {},
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "Mat\u00e9riel et mobilier de bureau": {},
+ "Mat\u00e9riel et outillage agricole": {},
+ "Mat\u00e9riel et outillage industriel et commercial": {}
+ },
+ "MAT\u00c9RIEL ET MOBILIER": {
+ "Mat\u00e9riel bureautique": {},
+ "Mat\u00e9riel de bureau": {},
+ "Mat\u00e9riel et mobilier des immeubles de rapport": {},
+ "Mat\u00e9riel et mobilier des logements du personnel": {},
+ "Mat\u00e9riel informatique": {},
+ "Mobilier de bureau": {}
+ },
+ "MAT\u00c9RIEL ET OUTILLAGE AGRICOLE": {
+ "Mat\u00e9riel agricole": {},
+ "Outillage agricole": {}
+ },
+ "MAT\u00c9RIEL ET OUTILLAGE INDUSTRIEL ET COMMERCIAL": {
+ "Mat\u00e9riel commercial": {},
+ "Mat\u00e9riel industriel": {},
+ "Outillage commercial": {},
+ "Outillage industriel": {}
+ }
+ },
+ "PROVISIONS POUR DEPRECIATION": {
+ "PROVISIONS POUR D\u00c9PR\u00c9CIATION DE MAT\u00c9RIEL": {
+ "Provisions pour d\u00e9pr\u00e9ciation de mat\u00e9riel en cours": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des autres mat\u00e9riels": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des immobilisations animales et agricoles": {},
+ "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel de transport": {},
+ "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et mobilier": {},
+ "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage agricole": {},
+ "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage industriel et commercial": {}
+ },
+ "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AUTRES IMMOBILISATIONS FINANCI\u00c8RES": {
+ "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances financi\u00e8res diverses": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances sur l'Etat": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats au personnel": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats et cr\u00e9ances non commerciales": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des titres immobilis\u00e9s": {}
+ },
+ "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS": {
+ "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations corporelles": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {}
+ },
+ "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS": {
+ "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de bureaux": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des autres installations et agencements": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents et installations en cours": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des installations techniques": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des ouvrages d'infrastructures": {}
+ },
+ "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES IMMOBILISATIONS INCORPORELLES": {
+ "Provisions pour d\u00e9pr\u00e9ciation des autres droits et valeurs incorporels": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des brevets, licences, concessions et droits similaires": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles en cours": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des investissements de cr\u00e9ation": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des logiciels": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des marques": {},
+ "Provisions pour d\u00e9pr\u00e9ciation du droit au bail": {},
+ "Provisions pour d\u00e9pr\u00e9ciation du fonds commercial": {}
+ },
+ "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TERRAINS": {
+ "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de terrains en cours": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des autres terrains": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des terrains agricoles et forestiers": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des terrains am\u00e9nag\u00e9s": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des terrains b\u00e2tis": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des terrains de gisement": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des terrains mis en concession": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des terrains nus": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des travaux de mise en valeur des terrains": {}
+ },
+ "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TITRES DE PARTICIPATION": {
+ "Provisions pour d\u00e9pr\u00e9ciation des autres titres de participation": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des participations dans des organismes professionnels": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des parts dans des GIE": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {}
+ }
+ },
+ "TERRAINS": {
+ "AM\u00c9NAGEMENTS DE TERRAINS EN COURS": {
+ "Autres terrains": {},
+ "Terrains agricoles et forestiers": {},
+ "Terrains de gisement": {},
+ "Terrains nus": {}
+ },
+ "AUTRES TERRAINS": {
+ "Autres terrains": {},
+ "Terrains des immeubles de rapport": {},
+ "Terrains des logements affect\u00e9s au personnel": {}
+ },
+ "TERRAINS AGRICOLES ET FORESTIERS": {
+ "Autres terrains": {},
+ "Terrains d'exploitation agricole": {},
+ "Terrains d'exploitation foresti\u00e8re": {}
+ },
+ "TERRAINS AM\u00c9NAG\u00c9S": {
+ "Parkings": {}
+ },
+ "TERRAINS B\u00c2TIS": {
+ "Autres terrains b\u00e2tis": {},
+ "pour b\u00e2timents administratifs et commerciaux": {},
+ "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {},
+ "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {},
+ "pour b\u00e2timents industriels et agricoles": {}
+ },
+ "TERRAINS DE GISEMENT": {
+ "Carri\u00e8res": {}
+ },
+ "TERRAINS MIS EN CONCESSION": {},
+ "TERRAINS NUS": {
+ "Autres terrains nus": {},
+ "Terrains \u00e0 b\u00e2tir": {}
+ },
+ "TRAVAUX DE MISE EN VALEUR DES TERRAINS": {
+ "Autres travaux": {},
+ "Plantation d'arbres et d'arbustes": {}
+ }
+ },
+ "TITRES DE PARTICIPATION": {
+ "AUTRES TITRES DE PARTICIPATION": {},
+ "PARTICIPATIONS DANS DES ORGANISMES PROFESSIONNELS": {},
+ "PARTS DANS DES GROUPEMENTS D\u2019INT\u00c9R\u00caT \u00c9CONOMIQUE (G.I.E.)": {},
+ "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S CONF\u00c9RANT UNE INFLUENCE NOTABLE": {},
+ "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE CONJOINT": {},
+ "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE EXCLUSIF": {}
+ }
+ },
+ "Comptes de capitaux": {
+ "CAPITAL": {
+ "ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPEL\u00c9": {},
+ "CAPITAL PAR DOTATION": {
+ "Autres dotations": {},
+ "Dotation initiale": {},
+ "Dotations compl\u00e9mentaires": {}
+ },
+ "CAPITAL PERSONNEL": {},
+ "CAPITAL SOCIAL": {
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {},
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "Capital souscrit, non appel\u00e9": {}
+ },
+ "COMPTE DE L'EXPLOITANT": {
+ "Apports temporaires": {},
+ "Autres pr\u00e9l\u00e8vements": {},
+ "Op\u00e9rations courantes": {},
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {}
+ },
+ "PRIMES LI\u00c9ES AUX CAPITAUX PROPRES": {
+ "Autres primes": {},
+ "Primes d'apport": {},
+ "Primes d'\u00e9mission": {},
+ "Primes de conversion": {},
+ "Primes de fusion": {}
+ },
+ "\u00c9CARTS DE R\u00c9\u00c9VALUATION": {
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {},
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {}
+ }
+ },
+ "DETTES DE CR\u00c9DIT - BAIL ET CONTRATS ASSIMIL\u00c9S": {
+ "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL IMMOBILIER": {},
+ "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL MOBILIER": {},
+ "EMPRUNTS \u00c9QUIVALENTS D\u2019AUTRES CONTRATS": {},
+ "INT\u00c9R\u00caTS COURUS": {
+ "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail immobilier": {},
+ "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail mobilier": {},
+ "sur emprunts \u00e9quivalents d\u2019autres contrats": {}
+ }
+ },
+ "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS ET COMPTES DE LIAISON DES ETABLISSEMENTS ET SOCI\u00c9T\u00c9S EN PARTICIPATION": {
+ "COMPTES DE LIAISON CHARGES": {},
+ "COMPTES DE LIAISON DES SOCI\u00c9T\u00c9S EN PARTICIPATION": {},
+ "COMPTES DE LIAISON PRODUITS": {},
+ "COMPTES PERMANENTS BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES": {},
+ "COMPTES PERMANENTS NON BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES": {},
+ "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "DETTES LI\u00c9ES \u00c0 DES SOCI\u00c9T\u00c9S EN PARTICIPATION": {},
+ "INT\u00c9R\u00caTS COURUS SUR DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS": {}
+ },
+ "EMPRUNTS ET DETTES ASSIMIL\u00c9ES": {
+ "AUTRES EMPRUNTS ET DETTES": {
+ "Billets de fonds": {},
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "Dettes du conc\u00e9dant exigibles en nature": {},
+ "Emprunts participatifs": {},
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "Rentes viag\u00e8res capitalis\u00e9es": {}
+ },
+ "AVANCES ASSORTIES DE CONDITIONS PARTICULI\u00c8RES": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {},
+ "Avances conditionn\u00e9es par l'\u00c9tat": {},
+ "Avances conditionn\u00e9es par les autres organismes africains": {},
+ "Avances conditionn\u00e9es par les organismes internationaux": {},
+ "Droits du conc\u00e9dant exigibles en nature": {}
+ },
+ "AVANCES RE\u00c7UES DE L'\u00c9TAT": {},
+ "AVANCES RE\u00c7UES ET COMPTES COURANTS BLOQU\u00c9S": {},
+ "D\u00c9P\u00d4TS ET CAUTIONNEMENTS RECUS": {
+ "Cautionnements": {},
+ "D\u00e9p\u00f4ts": {}
+ },
+ "EMPRUNTS ET DETTES AUPR\u00c8S DES \u00c9TABLISSEMENTS DE CR\u00c9DIT": {},
+ "EMPRUNTS OBLIGATAIRES": {
+ "Autres emprunts obligataires": {},
+ "Emprunts obligataires convertibles": {},
+ "Emprunts obligataires ordinaires": {}
+ },
+ "INT\u00c9R\u00caTS COURUS": {
+ "sur autres emprunts et dettes": {},
+ "sur avances assorties de conditions particuli\u00e8res": {},
+ "sur avances re\u00e7ues de l'\u00c9tat": {},
+ "sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "sur emprunts obligataires": {}
+ }
+ },
+ "PROVISIONS FINANCIERES POUR RISQUES ET CHARGES": {
+ "AUTRES PROVISIONS FINANCI\u00c8RES POUR RISQUES ET CHARGES": {
+ "Autres provisions financi\u00e8res pour risques et charges": {},
+ "Provisions de propre assureur": {},
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "Provisions pour renouvellement des immobilisations (entreprises concessionnaires)": {}
+ },
+ "PROVISIONS POUR CHARGES \u00c0 REPARTIR SUR PLUSIEURS EXERCICES": {
+ "Provisions pour grosses r\u00e9parations": {}
+ },
+ "PROVISIONS POUR GARANTIES DONN\u00c9ES AUX CLIENTS": {},
+ "PROVISIONS POUR IMP\u00d4TS": {},
+ "PROVISIONS POUR LITIGES": {},
+ "PROVISIONS POUR PENSIONS ET OBLIGATIONS SIMILAIRES": {},
+ "PROVISIONS POUR PERTES DE CHANGE": {},
+ "PROVISIONS POUR PERTES SUR MARCH\u00c9S \u00c0 ACH\u00c8VEMENT FUTUR": {}
+ },
+ "PROVISIONS R\u00c9GLEMENT\u00c9ES ET FONDS ASSIMIL\u00c9S": {
+ "AMORTISSEMENTS D\u00c9ROGATOIRES": {},
+ "AUTRES PROVISIONS ET FONDS R\u00c9GLEMENTES": {},
+ "FONDS R\u00c9GLEMENT\u00c9S": {
+ "Fonds National": {},
+ "Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "PLUS-VALUES DE CESSION \u00c0 R\u00c9INVESTIR": {},
+ "PROVISION SP\u00c9CIALE DE R\u00c9\u00c9VALUATION": {},
+ "PROVISIONS POUR INVESTISSEMENT": {},
+ "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX IMMOBILISATIONS": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX STOCKS": {
+ "Fluctuation des cours": {},
+ "Hausse de prix": {}
+ }
+ },
+ "REPORT \u00c0 NOUVEAU": {
+ "REPORT \u00c0 NOUVEAU CR\u00c9DITEUR": {},
+ "REPORT \u00c0 NOUVEAU D\u00c9BITEUR": {
+ "Perte - Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {},
+ "Perte nette \u00e0 reporter": {}
+ }
+ },
+ "R\u00c9SERVES": {
+ "AUTRES R\u00c9SERVES": {
+ "R\u00e9serves diverses": {},
+ "R\u00e9serves facultatives": {}
+ },
+ "R\u00c9SERVE L\u00c9GALE": {},
+ "R\u00c9SERVES R\u00c9GLEMENT\u00c9ES": {
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {},
+ "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement": {},
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {}
+ },
+ "R\u00c9SERVES STATUTAIRES OU CONTRACTUELLES": {}
+ },
+ "R\u00c9SULTAT NET DE L'EXERCICE": {
+ "EXC\u00c9DENT BRUT D'EXPLOITATION (E.B.E.)": {},
+ "MARGE BRUTE (M.B.)": {
+ "Marge brute sur marchandises": {},
+ "Marge brute sur mati\u00e8res": {}
+ },
+ "R\u00c9SULTAT D'EXPLOITATION (R.E.)": {},
+ "R\u00c9SULTAT DES ACTIVIT\u00c9S ORDINAIRES (R.A.O.)": {},
+ "R\u00c9SULTAT EN INSANCE D\u2019AFFECTATION": {
+ "R\u00e9sultat en instance d'affectation : B\u00e9n\u00e9fice": {},
+ "R\u00e9sultat en instance d'affectation : Perte": {}
+ },
+ "R\u00c9SULTAT FINANCIER (R.F.)": {},
+ "R\u00c9SULTAT HORS ACTIVIT\u00c9S ORDINAIRES (R.H.A.O.)": {},
+ "R\u00c9SULTAT NET : B\u00c9N\u00c9FICE": {},
+ "R\u00c9SULTAT NET : PERTE": {},
+ "VALEUR AJOUT\u00c9E (V.A.)": {}
+ },
+ "SUBVENTIONS D'INVESTISSEMENT": {
+ "AUTRES SUBVENTIONS D'INVESTISSEMENT": {},
+ "SUBVENTIONS D'\u00c9QUIPEMENT A": {
+ "Autres": {},
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "D\u00e9partements": {},
+ "Entreprises et organismes priv\u00e9s": {},
+ "Entreprises publiques ou mixtes": {},
+ "Organismes internationaux": {},
+ "R\u00e9gions": {},
+ "\u00c9tat": {}
+ },
+ "SUBVENTIONS D'\u00c9QUIPEMENT B": {}
+ }
+ },
+ "Comptes de stocks et d'en-cours": {
+ "AUTRES APPROVISIONNEMENTS": {
+ "AUTRES MATI\u00c8RES": {},
+ "EMBALLAGES": {
+ "Autres emballages": {},
+ "Emballages perdus": {},
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "Emballages \u00e0 usage mixte": {}
+ },
+ "FOURNITURES D'ATELIER ET D'USINE": {},
+ "FOURNITURES DE BUREAU": {},
+ "FOURNITURES DE MAGASIN": {},
+ "MATI\u00c8RES CONSOMMABLES": {}
+ },
+ "D\u00c9PR\u00c9CIATIONS DES STOCKS": {
+ "D\u00c9PR\u00c9CIATIONS DES PRODUCTIONS EN COURS": {},
+ "D\u00c9PR\u00c9CIATIONS DES SERVICES EN COURS": {},
+ "D\u00c9PR\u00c9CIATIONS DES STOCKS D'AUTRES APPOVISIONNEMENTS": {},
+ "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MARCHANDISES": {},
+ "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES": {},
+ "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS FINIS": {},
+ "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS": {},
+ "D\u00c9PR\u00c9CIATIONS DES STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T": {}
+ },
+ "MARCHANDISES": {
+ "MARCHANDISES A": {
+ "Marchandises A1": {},
+ "Marchandises A2": {}
+ },
+ "MARCHANDISES B": {
+ "Marchandises B1": {},
+ "Marchandises B2": {}
+ },
+ "MARCHANDISES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)": {}
+ },
+ "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES": {
+ "FOURNITURES (A,B)": {},
+ "MATI\u00c8RES A": {},
+ "MATI\u00c8RES B": {}
+ },
+ "PRODUITS EN COURS": {
+ "PRODUITS EN COURS": {
+ "Produits en cours P1": {},
+ "Produits en cours P2": {}
+ },
+ "PRODUITS INTERM\u00c9DIAIRES EN COURS": {
+ "Produits interm\u00e9diaires A": {},
+ "Produits interm\u00e9diaires B": {}
+ },
+ "PRODUITS R\u00c9SIDUELS EN COURS": {
+ "Produits r\u00e9siduels A": {},
+ "Produits r\u00e9siduels B": {}
+ },
+ "TRAVAUX EN COURS": {
+ "Travaux en cours T1": {},
+ "Travaux en cours T2": {}
+ }
+ },
+ "PRODUITS FINIS": {
+ "PRODUITS FINIS A": {},
+ "PRODUITS FINIS B": {}
+ },
+ "PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS": {
+ "PRODUITS INTERM\u00c9DIAIRES": {
+ "Produits interm\u00e9diaires A": {},
+ "Produits interm\u00e9diaires B": {}
+ },
+ "PRODUITS R\u00c9SIDUELS": {
+ "D\u00e9chets": {},
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {},
+ "Rebuts": {}
+ }
+ },
+ "SERVICES EN COURS": {
+ "PRESTATIONS DE SERVICES EN COURS": {
+ "Prestations de services S1": {},
+ "Prestations de services S2": {}
+ },
+ "\u00c9TUDES EN COURS": {
+ "\u00c9tudes en cours E1": {},
+ "\u00c9tudes en cours E2": {}
+ }
+ },
+ "STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T": {
+ "AUTRES APPROVISIONNEMENTS EN COURS DE ROUTE": {},
+ "MARCHANDISES EN COURS DE ROUTE": {},
+ "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES EN COURS DE ROUTE": {},
+ "PRODUITS FINIS EN COURS DE ROUTE": {},
+ "STOCK EN CONSIGNATION OU EN D\u00c9P\u00d4T": {
+ "Stock en consignation": {},
+ "Stock en d\u00e9p\u00f4t": {}
+ },
+ "STOCK PROVENANT D'IMMOBILISATIONS MISES HORS SERVICE OU AU REBUT": {}
+ }
+ },
+ "Comptes de tiers": {
+ "ASSOCI\u00c9S ET GROUPE": {
+ "ACTIONNAIRES, RESTANT D\u00db SUR CAPITAL APPEL\u00c9": {},
+ "ASSOCI\u00c9S, COMPTES COURANTS": {
+ "Int\u00e9r\u00eats courus": {},
+ "Principal": {}
+ },
+ "ASSOCI\u00c9S, DIVIDENDES \u00c0 PAYER": {},
+ "ASSOCI\u00c9S, OP\u00c9RATIONS FAITES EN COMMUN": {},
+ "ASSOCI\u00c9S, OP\u00c9RATIONS SUR LE CAPITAL": {
+ "Actionnaires d\u00e9faillants": {},
+ "Actionnaires, capital souscrit appel\u00e9 non vers\u00e9": {},
+ "Associ\u00e9s apports en nature": {},
+ "Associ\u00e9s apports en num\u00e9raire": {},
+ "Associ\u00e9s, autres apports": {},
+ "Associ\u00e9s, capital appel\u00e9 non vers\u00e9": {},
+ "Associ\u00e9s, capital \u00e0 rembourser": {},
+ "Associ\u00e9s, versements anticip\u00e9s": {},
+ "Associ\u00e9s, versements re\u00e7us sur augmentation de capital": {}
+ },
+ "GROUPE, COMPTES COURANTS": {}
+ },
+ "CLIENTS ET COMPTES RATTACH\u00c9S": {
+ "CLIENTS": {
+ "Client, retenues de garantie": {},
+ "Clients": {},
+ "Clients - Groupe": {},
+ "Clients, d\u00e9gr\u00e8vement de Taxes sur la Valeur Ajout\u00e9e (T.V.A.)": {},
+ "Clients, organismes internationaux": {},
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {}
+ },
+ "CLIENTS CR\u00c9DITEURS": {
+ "Clients - Groupe, avances et acomptes re\u00e7us": {},
+ "Clients, avances et acomptes re\u00e7us": {},
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "Rabais, Remises, Ristournes et autres avoirs \u00e0 accorder": {}
+ },
+ "CLIENTS, PRODUITS \u00c0 RECEVOIR": {
+ "Clients, factures \u00e0 \u00e9tablir": {},
+ "Clients, int\u00e9r\u00eats courus": {}
+ },
+ "CLIENTS, \u00c9FFETS ESCOMPT\u00c9S NON \u00c9CHUS": {},
+ "CLIENTS, \u00c9FFETS \u00c0 RECEVOIR EN PORTEFEUILLE": {
+ "Clients - Groupe, Effets \u00e0 recevoir": {},
+ "Clients, Effets \u00e0 recevoir": {},
+ "Organismes Internationaux, Effets \u00e0 recevoir": {},
+ "\u00c9tat et Collectivit\u00e9s publiques, Effets \u00e0 recevoir": {}
+ },
+ "CR\u00c9ANCES CLIENTS LITIGIEUSES OU DOUTEUSES": {
+ "Cr\u00e9ances douteuses": {},
+ "Cr\u00e9ances litigieuses": {}
+ },
+ "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS": {
+ "Cr\u00e9ances en compte": {},
+ "Effets \u00e0 recevoir": {}
+ }
+ },
+ "CR\u00c9ANCES ET DETTES HORS ACTIVIT\u00c9S ORDINAIRES (HAO)": {
+ "AUTRES CR\u00c9ANCES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)": {},
+ "AUTRES DETTES HORS ACTIVITES ORDINAIRES (H.A.O.)": {},
+ "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS": {
+ "Effets \u00e0 recevoir": {},
+ "En compte": {},
+ "Factures \u00e0 \u00e9tablir": {},
+ "Retenues de garantie": {}
+ },
+ "CR\u00c9ANCES SUR CESSIONS DE TITRES DE PLACEMENT": {},
+ "DETTES SUR ACQUISITION DE TITRES DE PLACEMENT": {},
+ "FOURNISSEURS D'INVESTISSEMENTS": {
+ "Factures non parvenues": {},
+ "Immobilisations corporelles": {},
+ "Immobilisations incorporelles": {},
+ "Retenues de garantie": {}
+ },
+ "FOURNISSEURS D'INVESTISSEMENTS, EFFETS \u00c0 PAYER": {}
+ },
+ "D\u00c9BITEURS ET CR\u00c9DITEURS DIVERS": {
+ "CHARGES CONSTAT\u00c9ES D'AVANCE": {},
+ "COMPTES D'ATTENTE": {
+ "Cr\u00e9diteurs divers": {},
+ "D\u00e9biteurs divers": {}
+ },
+ "CR\u00c9ANCES SUR TRAVAUX NON ENCORE FACTURABLES": {},
+ "PRODUITS CONSTAT\u00c9S D'AVANCE": {},
+ "R\u00c9PARTITION P\u00c9RIODIQUE DES CHARGES ET DES PRODUITS": {
+ "Charges": {},
+ "Produits": {}
+ },
+ "VERSEMENTS RESTANT \u00c0 EFFECTUER SUR TITRES NON LIB\u00c9R\u00c9S": {
+ "Titres de participation": {},
+ "Titres de placement": {},
+ "Titres immobilis\u00e9s": {}
+ },
+ "\u00c9CARTS DE CONVERSION - ACTIF": {
+ "Augmentation des dettes": {},
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {},
+ "Diminution des cr\u00e9ances": {}
+ },
+ "\u00c9CARTS DE CONVERSION - PASSIF": {
+ "Augmentation des cr\u00e9ances": {},
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {},
+ "Diminution des dettes": {}
+ }
+ },
+ "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S (TIERS)": {
+ "D\u00c9PR\u00c9CIATIONS DES COMPTES ASSOCI\u00c9S ET GROUPE": {
+ "Associ\u00e9s, comptes courants": {},
+ "Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "Groupe, comptes courants": {}
+ },
+ "D\u00c9PR\u00c9CIATIONS DES COMPTES CLIENTS": {
+ "Cr\u00e9ances douteuses": {},
+ "Cr\u00e9ances litigieuses": {}
+ },
+ "D\u00c9PR\u00c9CIATIONS DES COMPTES DE CR\u00c9ANCES H.A.O.": {
+ "Autres cr\u00e9ances H.A.O.": {},
+ "Cr\u00e9ances sur cessions d'immobilisations": {},
+ "Cr\u00e9ances sur cessions de titres de placement": {}
+ },
+ "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u00c9BITEURS DIVERS": {},
+ "D\u00c9PR\u00c9CIATIONS DES COMPTES FOURNISSEURS": {},
+ "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES INTERNATIONAUX": {},
+ "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES SOCIAUX": {},
+ "D\u00c9PR\u00c9CIATIONS DES COMPTES PERSONNEL": {},
+ "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES": {},
+ "RISQUES PROVISIONN\u00c9S": {
+ "Sur op\u00e9rations H.A.O.": {},
+ "Sur op\u00e9rations d'exploitation": {}
+ }
+ },
+ "FOURNISSEURS ET COMPTES RATTACH\u00c9S": {
+ "FOURNISSEURS D\u00c9BITEURS": {
+ "Fournisseurs - Groupe avances et acomptes vers\u00e9s": {},
+ "Fournisseurs avances et acomptes vers\u00e9s": {},
+ "Fournisseurs cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "Fournisseurs sous-traitants avances et acomptes vers\u00e9s": {},
+ "Rabais, Remises, Ristournes et autres avoirs \u00e0 obtenir": {}
+ },
+ "FOURNISSEURS, DETTES EN COMPTE": {
+ "Fournisseur, retenues de garantie": {},
+ "Fournisseurs": {},
+ "Fournisseurs Groupe": {},
+ "Fournisseurs sous-traitants": {}
+ },
+ "FOURNISSEURS, EFFETS \u00c0 PAYER": {
+ "Fournisseurs - Groupe, Effets \u00e0 payer": {},
+ "Fournisseurs sous-traitants, Effets \u00e0 payer": {},
+ "Fournisseurs, Effets \u00e0 payer": {}
+ },
+ "FOURNISSEURS, FACTURES NON PARVENUES": {
+ "Fournisseurs": {},
+ "Fournisseurs - Groupe": {},
+ "Fournisseurs sous-traitants": {},
+ "Fournisseurs, int\u00e9r\u00eats courus": {}
+ }
+ },
+ "ORGANISMES INTERNATIONAUX": {
+ "OP\u00c9RATIONS AVEC LES AUTRES ORGANISMES INTERNATIONAUX": {},
+ "OP\u00c9RATIONS AVEC LES ORGANISMES AFRICAINS": {},
+ "ORGANISMES INTERNATIONAUX, FONDS DE DOTATION ET SUBVENTIONS \u00c0 RECEVOIR": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "ORGANISMES SOCIAUX": {
+ "AUTRES ORGANISMES SOCIAUX": {
+ "Mutuelle": {},
+ "T.V.A. factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "T.V.A. sur factures \u00e0 \u00e9tablir": {}
+ },
+ "CAISSES DE RETRAITE COMPL\u00c9MENTAIRE": {},
+ "ORGANISMES SOCIAUX, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR": {
+ "Autres charges \u00e0 payer": {},
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "Charges sociales sur gratifications \u00e0 payer": {},
+ "Produits \u00e0 recevoir": {}
+ },
+ "S\u00c9CURIT\u00c9 SOCIALE": {
+ "Accidents de travail": {},
+ "Autres cotisations sociales": {},
+ "Caisse de retraite facultative": {},
+ "Caisse de retraite obligatoire": {},
+ "Prestations familiales": {}
+ }
+ },
+ "PERSONNEL": {
+ "PERSONNEL \u2013 D\u00c9P\u00d4TS": {},
+ "PERSONNEL, AVANCES ET ACOMPTES": {
+ "Frais avanc\u00e9s et fournitures au personnel": {},
+ "Personnel, acomptes": {},
+ "Personnel, avances": {}
+ },
+ "PERSONNEL, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR": {
+ "Autres Charges \u00e0 payer": {},
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "Produits \u00e0 recevoir": {}
+ },
+ "PERSONNEL, OEUVRES SOCIALES INTERNES": {
+ "Allocations familiales": {},
+ "Assistance m\u00e9dicale": {},
+ "Autres oeuvres sociales internes": {},
+ "Organismes sociaux rattach\u00e9s \u00e0 l'entreprise": {}
+ },
+ "PERSONNEL, OPPOSITIONS, SAISIES-ARR\u00caTS": {
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {},
+ "Personnel, oppositions": {},
+ "Personnel, saisies-arr\u00eats": {}
+ },
+ "PERSONNEL, PARTICIPATION AUX B\u00c9N\u00c9FICES": {},
+ "PERSONNEL, R\u00c9MUN\u00c9RATIONS DUES": {},
+ "REPR\u00c9SENTANTS DU PERSONNEL": {
+ "Autres repr\u00e9sentants du personnel": {},
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "Syndicats et Comit\u00e9s d'entreprises, d'\u00c9tablissement": {}
+ }
+ },
+ "\u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES": {
+ "\u00c9TAT, AUTRES IMP\u00d4TS ET TAXES": {
+ "Autres imp\u00f4ts et taxes": {},
+ "Droits de douane": {},
+ "Imp\u00f4ts et taxes d'Etat": {},
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {}
+ },
+ "\u00c9TAT, AUTRES TAXES SUR LE CHIFFRE D'AFFAIRES": {},
+ "\u00c9TAT, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR": {
+ "Charges \u00e0 payer": {},
+ "Produits \u00e0 recevoir": {}
+ },
+ "\u00c9TAT, CR\u00c9ANCES ET DETTES DIVERSES": {
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "\u00c9tat, fonds r\u00e9glement\u00e9 provisionn\u00e9": {},
+ "\u00c9tat, obligations cautionn\u00e9es": {},
+ "\u00c9tat, subventions d'exploitation \u00e0 recevoir": {},
+ "\u00c9tat, subventions d'\u00e9quilibre \u00e0 recevoir": {},
+ "\u00c9tat, subventions d'\u00e9quipement \u00e0 recevoir": {}
+ },
+ "\u00c9TAT, IMP\u00d4T SUR LES B\u00c9N\u00c9FICES": {},
+ "\u00c9TAT, IMP\u00d4TS RETENUS \u00c0 LA SOURCE": {
+ "Autres imp\u00f4ts et contributions": {},
+ "Contribution nationale": {},
+ "Contribution nationale de solidarit\u00e9": {},
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "Imp\u00f4ts sur salaires": {}
+ },
+ "\u00c9TAT, T.V.A. DUE OU CR\u00c9DIT DE T.V.A.": {
+ "\u00c9tat, T.V.A. due": {},
+ "\u00c9tat, cr\u00e9dit de T.V.A. \u00e0 reporter": {}
+ },
+ "\u00c9TAT, T.V.A. FACTUR\u00c9E": {
+ "T.V.A. factur\u00e9e sur prestations de services": {},
+ "T.V.A. factur\u00e9e sur travaux": {},
+ "T.V.A. factur\u00e9e sur ventes": {}
+ },
+ "\u00c9TAT, T.V.A. R\u00c9CUP\u00c9RABLE": {
+ "T.V.A. r\u00e9cup\u00e9rable sur achats": {},
+ "T.V.A. r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "T.V.A. r\u00e9cup\u00e9rable sur immobilisations": {},
+ "T.V.A. r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "T.V.A. r\u00e9cup\u00e9rable sur transport": {},
+ "T.V.A. transf\u00e9r\u00e9e par d'autres entreprises": {}
+ }
+ }
+ },
+ "Comptes financiers": {
+ "BANQUES": {
+ "BANQUES AUTRES ETATS ZONE MONETAIRE": {},
+ "BANQUES AUTRES \u00c9TATS REGION": {},
+ "BANQUES HORS ZONE MONETAIRE": {},
+ "BANQUES LOCALES": {
+ "BANQUE Y": {},
+ "BANQUES X": {}
+ },
+ "BANQUES, INTERETS COURUS": {}
+ },
+ "BANQUES, CR\u00c9DITS DE TR\u00c9SORERIE ET D'ESCOMPTE": {
+ "BANQUES, CREDITS DE TRESORERIE, INTERETS COURUS": {},
+ "CR\u00c9DITS DE TR\u00c9SORERIE": {},
+ "ESCOMPTE DE CR\u00c9DITS DE CAMPAGNE": {},
+ "ESCOMPTE DE CR\u00c9DITS ORDINAIRES": {}
+ },
+ "CAISSE": {
+ "CAISSE SI\u00c8GE SOCIAL": {
+ "en devises": {},
+ "en unit\u00e9s mon\u00e9taires l\u00e9gales": {}
+ },
+ "CAISSE SUCCURSALE A": {
+ "en devises": {},
+ "en unit\u00e9s mon\u00e9taires l\u00e9gales": {}
+ },
+ "CAISSE SUCCURSALE B": {
+ "en devises": {},
+ "en unit\u00e9s mon\u00e9taires l\u00e9gales": {}
+ }
+ },
+ "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S": {
+ "D\u00c9PR\u00c9CIATIONS DES COMPTES BANQUES": {},
+ "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u2019INSTRUMENTS DE TR\u00c9SORERIE": {},
+ "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S": {},
+ "D\u00c9PR\u00c9CIATIONS DES TITRES DE PLACEMENT": {},
+ "D\u00c9PR\u00c9CIATIONS DES TITRES ET VALEURS \u00c0 ENCAISSER": {},
+ "RISQUES PROVISIONN\u00c9S \u00c0 CARACT\u00c8RE FINANCIER": {}
+ },
+ "INSTRUMENTS DE TR\u00c9SORERIE": {
+ "AVOIRS D'OR ET AUTRES M\u00c9TAUX PR\u00c9CIEUX ()": {},
+ "INSTRUMENTS DE MARCH\u00c9S \u00c0 TERME": {},
+ "OPTIONS DE TAUX BOURSIERS": {},
+ "OPTIONS DE TAUX D'INT\u00c9R\u00caT": {},
+ "OPTIONS DE TAUX DE CHANGE": {}
+ },
+ "R\u00c9GIES D'AVANCES, ACCR\u00c9DITIFS ET VIREMENTS INTERNES": {
+ "ACCR\u00c9DITIFS": {},
+ "AUTRES VIREMENTS INTERNES": {},
+ "R\u00c9GIES D'AVANCE": {},
+ "VIREMENTS DE FONDS": {}
+ },
+ "TITRES DE PLACEMENT": {
+ "ACTIONS": {
+ "Actions cot\u00e9es": {},
+ "Actions d\u00e9membr\u00e9es (certificats d'investissement ; droits de vote)": {},
+ "Actions non cot\u00e9es": {},
+ "Actions propres": {},
+ "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": {}
+ },
+ "AUTRES VALEURS ASSIMIL\u00c9ES": {},
+ "BONS DE SOUSCRIPTION": {
+ "Bons de souscription d'actions": {},
+ "Bons de souscription d'obligations": {}
+ },
+ "INT\u00c9R\u00caTS COURUS": {
+ "Actions": {},
+ "Obligations": {},
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {}
+ },
+ "OBLIGATIONS": {
+ "Autres titres conf\u00e9rant un droit de cr\u00e9ance": {},
+ "Obligations cot\u00e9es": {},
+ "Obligations non cot\u00e9es": {},
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {}
+ },
+ "TITRES DU TR\u00c9SOR ET BONS DE CAISSE \u00c0 COURT TERME": {
+ "Bons de caisse \u00e0 court terme": {},
+ "Titres d'organismes financiers": {},
+ "Titres du Tr\u00e9sor \u00e0 court terme": {}
+ },
+ "TITRES N\u00c9GOCIABLES HORS REGION": {}
+ },
+ "VALEURS \u00c0 ENCAISSER": {
+ "AUTRES VALEURS \u00c0 L'ENCAISSEMENT": {
+ "Billets de fonds": {},
+ "Ch\u00e8ques de voyage": {},
+ "Coupons \u00e9chus": {},
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {},
+ "Warrants": {}
+ },
+ "CARTES DE CR\u00c9DIT \u00c0 ENCAISSER": {},
+ "CH\u00c8QUES \u00c0 ENCAISSER": {},
+ "CH\u00c8QUES \u00c0 L'ENCAISSEMENT": {},
+ "EFFETS \u00c0 ENCAISSER": {},
+ "EFFETS \u00c0 L'ENCAISSEMENT": {}
+ },
+ "\u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S": {
+ "AUTRES ORGANISMES FINANCIERS": {},
+ "CH\u00c8QUES POSTAUX": {},
+ "ETABLISSEMENTS FINANCIERS, INTERETS COURUS": {},
+ "SOCI\u00c9T\u00c9S DE GESTION ET D'INTERM\u00c9DIATION (S.G.I.)": {},
+ "TR\u00c9SOR": {}
+ }
+ }
+ },
+ "Comptes de gestion": {
+ "Comptes de charges": {
+ "ACHATS ET VARIATIONS DE STOCKS": {
+ "ACHATS D'EMBALLAGES": {
+ "Emballages perdus": {},
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "Emballages \u00e0 usage mixte": {},
+ "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "ACHATS DE MARCHANDISES": {
+ "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)": {},
+ "aux entreprises du groupe dans la R\u00e9gion": {},
+ "aux entreprises du groupe hors R\u00e9gion": {},
+ "dans la R\u00e9gion": {},
+ "hors R\u00e9gion": {}
+ },
+ "ACHATS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES": {
+ "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)": {},
+ "aux entreprises du groupe dans la R\u00e9gion": {},
+ "aux entreprises du groupe hors R\u00e9gion": {},
+ "dans la R\u00e9gion": {},
+ "hors R\u00e9gion": {}
+ },
+ "ACHATS STOCK\u00c9S DE MATI\u00c8RES ET FOURNITURES CONSOMMABLES": {
+ "Fournitures d'atelier et d'usine": {},
+ "Fournitures de bureau": {},
+ "Fournitures de magasin": {},
+ "Mati\u00e8res combustibles": {},
+ "Mati\u00e8res consommables": {},
+ "Produits d'entretien": {},
+ "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "AUTRES ACHATS": {
+ "Achats d'\u00e9tudes et prestations de services": {},
+ "Achats de petit mat\u00e9riel et outillage": {},
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "Fournitures d'entretien non stockables": {},
+ "Fournitures de bureau non stockables": {},
+ "Fournitures non stockables - Electricit\u00e9": {},
+ "Fournitures non stockables -Eau": {},
+ "Fournitures non stockables \u2013 Autres \u00e9nergies": {},
+ "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "VARIATIONS DES STOCKS DE BIENS ACHET\u00c9S": {
+ "Variations des stocks d'autres approvisionnements": {},
+ "Variations des stocks de marchandises": {},
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {}
+ }
+ },
+ "AUTRES CHARGES": {
+ "CHARGES DIVERSES": {
+ "Dons": {},
+ "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs": {},
+ "M\u00e9c\u00e9nat": {}
+ },
+ "CHARGES PROVISIONN\u00c9ES D'EXPLOITATION": {
+ "Autres charges provisionn\u00e9es": {},
+ "sur cr\u00e9ances": {},
+ "sur risques \u00e0 court terme": {},
+ "sur stocks": {}
+ },
+ "PERTES SUR CR\u00c9ANCES CLIENTS ET AUTRES D\u00c9BITEURS": {
+ "Autres d\u00e9biteurs": {},
+ "Clients": {}
+ },
+ "QUOTE-PART DE R\u00c9SULTAT ANNUL\u00c9E SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURI-EXERCICES": {},
+ "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN": {
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {},
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {}
+ },
+ "VALEUR COMPTABLE DES CESSIONS COURANTES D'IMMOBILISATIONS": {}
+ },
+ "CHARGES DE PERSONNEL": {
+ "AUTRES CHARGES SOCIALES": {
+ "M\u00e9decine du travail et pharmacie": {},
+ "Versements aux Comit\u00e9s d'hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "Versements aux Syndicats et Comit\u00e9s d'entreprise, d'\u00e9tablissement": {},
+ "Versements aux autres oeuvres sociales": {}
+ },
+ "CHARGES SOCIALES": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "INDEMNIT\u00c9S FORFAITAIRES VERS\u00c9ES AU PERSONNEL": {
+ "Autres indemnit\u00e9s et avantages divers": {},
+ "Indemnit\u00e9s d'expatriation": {},
+ "Indemnit\u00e9s de logement": {},
+ "Indemnit\u00e9s de repr\u00e9sentation": {}
+ },
+ "R\u00c9MUN\u00c9RATION TRANSF\u00c9R\u00c9E DE PERSONNEL EXT\u00c9RIEUR": {
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entreprise": {},
+ "Personnel int\u00e9rimaire": {}
+ },
+ "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NATIONAL": {
+ "Appointements salaires et commissions": {},
+ "Autres r\u00e9mun\u00e9rations directes": {},
+ "Avantages en nature": {},
+ "Cong\u00e9s pay\u00e9s": {},
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche": {},
+ "Primes et gratifications": {},
+ "Suppl\u00e9ment familial": {}
+ },
+ "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NON NATIONAL": {
+ "Appointements salaires et commissions": {},
+ "Autres r\u00e9mun\u00e9rations directes": {},
+ "Avantages en nature": {},
+ "Cong\u00e9s pay\u00e9s": {},
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche": {},
+ "Primes et gratifications": {},
+ "Suppl\u00e9ment familial": {}
+ },
+ "R\u00c9MUN\u00c9RATIONS ET CHARGES SOCIALES DE L'EXPLOITANT INDIVIDUEL": {
+ "Charges sociales": {},
+ "R\u00e9mun\u00e9ration du travail de l'exploitant": {}
+ }
+ },
+ "DOTATIONS AUX AMORTISSEMENTS": {
+ "DOTATIONS AUX AMORTISSEMENTS D'EXPLOITATION": {
+ "Dotations aux amortissements des charges immobilis\u00e9es": {},
+ "Dotations aux amortissements des immobilisations corporelles": {},
+ "Dotations aux amortissements des immobilisations incorporelles": {}
+ },
+ "DOTATIONS AUX AMORTISSEMENTS \u00c0 CARACT\u00c8RE FINANCIER": {
+ "Autres dotations aux amortissements \u00e0 caract\u00e8re financier": {},
+ "Dotations aux amortissements des primes de remboursement des obligations": {}
+ }
+ },
+ "DOTATIONS AUX PROVISIONS": {
+ "DOTATIONS AUX PROVISIONS D'EXPLOITATION": {
+ "pour d\u00e9pr\u00e9ciation des immobilisations corporelles": {},
+ "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles": {},
+ "pour grosses r\u00e9parations": {},
+ "pour risques et charges": {}
+ },
+ "DOTATIONS AUX PROVISIONS FINANCI\u00c8RES": {
+ "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res": {},
+ "pour risques et charges": {}
+ }
+ },
+ "FRAIS FINANCIERS ET CHARGES ASSIMIL\u00c9ES": {
+ "AUTRES INT\u00c9R\u00caTS": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "Comptes courants bloqu\u00e9s": {},
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de tr\u00e9sorerie et d\u2019escompte": {},
+ "Int\u00e9r\u00eats sur dettes commerciales": {},
+ "Int\u00e9r\u00eats sur dettes diverses": {},
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {}
+ },
+ "CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES": {
+ "Autres charges provisionn\u00e9es financi\u00e8res": {},
+ "sur risques financiers": {},
+ "sur titres de placement": {}
+ },
+ "ESCOMPTES ACCORD\u00c9S": {},
+ "ESCOMPTES DES EFFETS DE COMMERCE": {},
+ "INT\u00c9R\u00caTS DANS LOYERS DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S": {
+ "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail immobilier": {},
+ "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail mobilier": {},
+ "Int\u00e9r\u00eats dans loyers des autres contrats": {}
+ },
+ "INT\u00c9R\u00caTS DES EMPRUNTS": {
+ "Dettes li\u00e9es \u00e0 des participations": {},
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "Emprunts obligataires": {}
+ },
+ "PERTES DE CHANGE": {},
+ "PERTES SUR CESSIONS DE TITRES DE PLACEMENT": {},
+ "PERTES SUR RISQUES FINANCIERS": {
+ "sur instruments de tr\u00e9sorerie": {},
+ "sur op\u00e9rations financi\u00e8res": {},
+ "sur rentes viag\u00e8res": {}
+ }
+ },
+ "IMP\u00d4TS ET TAXES": {
+ "AUTRES IMP\u00d4TS ET TAXES": {},
+ "DROITS D'ENREGISTREMENT": {
+ "Autres droits": {},
+ "Droits de mutation": {},
+ "Droits de timbre": {},
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "Vignettes": {}
+ },
+ "IMP\u00d4TS ET TAXES DIRECTS": {
+ "Autres imp\u00f4ts et taxes directs": {},
+ "Formation professionnelle continue": {},
+ "Imp\u00f4ts fonciers et taxes annexes": {},
+ "Patentes, licences et taxes annexes": {},
+ "Taxes d'apprentissage": {},
+ "Taxes sur appointements et salaires": {}
+ },
+ "IMP\u00d4TS ET TAXES INDIRECTS": {},
+ "P\u00c9NALIT\u00c9S ET AMENDES FISCALES": {
+ "Autres amendes p\u00e9nales et fiscales": {},
+ "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts directs": {},
+ "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts indirects": {},
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {}
+ }
+ },
+ "SERVICES EXT\u00c9RIEURS A": {
+ "ENTRETIEN, R\u00c9PARATIONS ET MAINTENANCE": {
+ "Autres entretiens et r\u00e9parations": {},
+ "Entretien et r\u00e9parations des biens immobiliers": {},
+ "Entretien et r\u00e9parations des biens mobiliers": {},
+ "Maintenance": {}
+ },
+ "FRAIS DE T\u00c9L\u00c9COMMUNICATIONS": {
+ "Autres frais de t\u00e9l\u00e9communications": {},
+ "Frais de t\u00e9lex": {},
+ "Frais de t\u00e9l\u00e9copie": {},
+ "Frais de t\u00e9l\u00e9phone": {}
+ },
+ "LOCATIONS ET CHARGES LOCATIVES": {
+ "Locations d'emballages": {},
+ "Locations de b\u00e2timents": {},
+ "Locations de mat\u00e9riels et outillages": {},
+ "Locations de terrains": {},
+ "Locations et charges locatives diverses": {},
+ "Malis sur emballages": {}
+ },
+ "PRIMES D'ASSURANCE": {
+ "Assurances insolvabilit\u00e9 clients": {},
+ "Assurances mat\u00e9riel de transport": {},
+ "Assurances multirisques": {},
+ "Assurances responsabilit\u00e9 du producteur": {},
+ "Assurances risques d'exploitation": {},
+ "Assurances transport sur achats": {},
+ "Assurances transport sur ventes": {},
+ "Autres primes d'assurances": {}
+ },
+ "PUBLICIT\u00c9, PUBLICATIONS, RELATIONS PUBLIQUES": {
+ "Annonces, insertions": {},
+ "Autres charges de publicit\u00e9 et relations publiques": {},
+ "Cadeaux \u00e0 la client\u00e8le": {},
+ "Catalogues, imprim\u00e9s publicitaires": {},
+ "Foires et expositions": {},
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "Publications": {},
+ "\u00c9chantillons": {}
+ },
+ "REDEVANCES DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S": {
+ "Contrats assimil\u00e9s": {},
+ "Cr\u00e9dit-bail immobilier": {},
+ "Cr\u00e9dit-bail mobilier": {}
+ },
+ "SOUS-TRAITANCE G\u00c9N\u00c9RALE": {},
+ "\u00c9TUDES, RECHERCHES ET DOCUMENTATION": {
+ "Documentation g\u00e9n\u00e9rale": {},
+ "Documentation technique": {},
+ "\u00c9tudes et recherches": {}
+ }
+ },
+ "SERVICES EXT\u00c9RIEURS B": {
+ "AUTRES CHARGES EXTERNES": {
+ "Frais de d\u00e9m\u00e9nagement": {},
+ "Frais de recrutement du personnel": {},
+ "Missions": {},
+ "R\u00e9ceptions": {}
+ },
+ "COTISATIONS": {
+ "Concours divers": {},
+ "Cotisations": {}
+ },
+ "FRAIS BANCAIRES": {
+ "Autres frais bancaires": {},
+ "Commissions sur cartes de cr\u00e9dit": {},
+ "Frais d'\u00e9mission d'emprunts": {},
+ "Frais sur effets": {},
+ "Frais sur titres (achat, vente, garde)": {},
+ "Location de coffres": {}
+ },
+ "FRAIS DE FORMATION DU PERSONNEL": {},
+ "REDEVANCES POUR BREVETS, LICENCES, LOGICIELS ET DROITS SIMILAIRES": {
+ "Redevances pour brevets, licences, concessions et droits similaires": {},
+ "Redevances pour logiciels": {},
+ "Redevances pour marques": {}
+ },
+ "R\u00c9MUN\u00c9RATIONS D'INTERM\u00c9DIAIRES ET DE CONSEILS": {
+ "Commissions et courtages sur achats": {},
+ "Commissions et courtages sur ventes": {},
+ "Divers frais": {},
+ "Frais d'actes et de contentieux": {},
+ "Honoraires": {},
+ "R\u00e9mun\u00e9rations des transitaires": {}
+ },
+ "R\u00c9MUN\u00c9RATIONS DE PERSONNEL EXT\u00c9RIEUR \u00c0 L'ENTREPRISE": {
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise": {},
+ "Personnel int\u00e9rimaire": {}
+ }
+ },
+ "TRANSPORTS": {
+ "AUTRES FRAIS DE TRANSPORT": {
+ "Transports administratifs": {},
+ "Transports entre \u00e9tablissements ou chantiers": {},
+ "Voyages et d\u00e9placements": {}
+ },
+ "TRANSPORTS DE PLIS": {},
+ "TRANSPORTS DU PERSONNEL": {},
+ "TRANSPORTS POUR LE COMPTE DE TIERS": {},
+ "TRANSPORTS SUR ACHATS()": {},
+ "TRANSPORTS SUR VENTES": {}
+ }
+ },
+ "Comptes de produits": {
+ "AUTRES PRODUITS": {
+ "PRODUITS DES CESSIONS COURANTES D'IMMOBILISATIONS": {},
+ "PRODUITS DIVERS": {
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs": {}
+ },
+ "QUOTE-PART DE R\u00c9SULTAT SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURIEXERCICES": {},
+ "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN": {
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {},
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {}
+ },
+ "REPRISES DE CHARGES PROVISIONN\u00c9ES D'EXPLOITATION": {
+ "sur autres charges provisionn\u00e9es": {},
+ "sur cr\u00e9ances": {},
+ "sur risques \u00e0 court terme": {},
+ "sur stocks": {}
+ }
+ },
+ "PRODUCTION IMMOBILIS\u00c9E": {
+ "IMMOBILISATIONS CORPORELLES": {},
+ "IMMOBILISATIONS FINANCI\u00c8RES": {},
+ "IMMOBILISATIONS INCORPORELLES": {}
+ },
+ "REPRISES DE PROVISIONS": {
+ "REPRISES D'AMORTISSEMENTS": {},
+ "REPRISES DE PROVISIONS D'EXPLOITATION": {
+ "pour d\u00e9pr\u00e9ciation des immobilisations corporelles": {},
+ "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles": {},
+ "pour grosses r\u00e9parations": {},
+ "pour risques et charges": {}
+ },
+ "REPRISES DE PROVISIONS FINANCI\u00c8RES": {
+ "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res": {},
+ "pour risques et charges": {}
+ }
+ },
+ "REVENUS FINANCIERS ET PRODUITS ASSIMIL\u00c9S": {
+ "ESCOMPTES OBTENUS": {},
+ "GAINS DE CHANGE": {},
+ "GAINS SUR CESSIONS DE TITRES DE PLACEMENT": {},
+ "GAINS SUR RISQUES FINANCIERS": {
+ "sur instruments de tr\u00e9sorerie": {},
+ "sur op\u00e9rations financi\u00e8res": {},
+ "sur rentes viag\u00e8res": {}
+ },
+ "INT\u00c9R\u00caTS DE PR\u00caTS": {},
+ "REPRISES DE CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES": {
+ "autres charges provisionn\u00e9es financi\u00e8res": {},
+ "sur risques financiers": {},
+ "sur titres de placement": {}
+ },
+ "REVENUS DE PARTICIPATIONS": {},
+ "REVENUS DE TITRES DE PLACEMENT": {}
+ },
+ "SUBVENTIONS D'EXPLOITATION": {
+ "AUTRES SUBVENTIONS D'EXPLOITATION": {
+ "Vers\u00e9es par des tiers": {},
+ "Vers\u00e9es par l'\u00c9tat et les collectivit\u00e9s publiques": {},
+ "Vers\u00e9es par les organismes internationaux": {}
+ },
+ "SUR PRODUITS DE P\u00c9R\u00c9QUATION": {},
+ "SUR PRODUITS \u00c0 L'EXPORTATION": {},
+ "SUR PRODUITS \u00c0 L'IMPORTATION": {}
+ },
+ "TRANSFERTS DE CHARGES": {
+ "TRANSFERTS DE CHARGES D'EXPLOITATION": {},
+ "TRANSFERTS DE CHARGES FINANCIERES": {}
+ },
+ "VARIATIONS DES STOCKS DE BIENS ET DE SERVICES PRODUITS": {
+ "VARIATIONS DES EN-COURS DE SERVICES": {
+ "Prestations de services en cours": {},
+ "\u00c9tudes en cours": {}
+ },
+ "VARIATIONS DES STOCKS DE PRODUITS EN COURS": {
+ "Produits en cours": {},
+ "Travaux en cours": {}
+ },
+ "VARIATIONS DES STOCKS DE PRODUITS FINIS": {},
+ "VARIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS": {
+ "Produits interm\u00e9diaires": {},
+ "Produits r\u00e9siduels": {}
+ }
+ },
+ "VENTES": {
+ "PRODUITS ACCESSOIRES": {
+ "Autres produits accessoires": {},
+ "Bonis sur reprises et cessions d'emballages": {},
+ "Commissions et courtages": {},
+ "Locations": {},
+ "Mise \u00e0 disposition de personnel": {},
+ "Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "Services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel": {}
+ },
+ "SERVICES VENDUS": {
+ "aux entreprises du groupe dans la R\u00e9gion": {},
+ "aux entreprises du groupe hors R\u00e9gion": {},
+ "dans la R\u00e9gion": {},
+ "hors R\u00e9gion": {}
+ },
+ "TRAVAUX FACTUR\u00c9S": {
+ "aux entreprises du groupe dans la R\u00e9gion": {},
+ "aux entreprises du groupe hors R\u00e9gion": {},
+ "dans la R\u00e9gion": {},
+ "hors R\u00e9gion": {}
+ },
+ "VENTES DE MARCHANDISES": {
+ "aux entreprises du groupe dans la R\u00e9gion": {},
+ "aux entreprises du groupe hors R\u00e9gion": {},
+ "dans la R\u00e9gion": {},
+ "hors R\u00e9gion": {}
+ },
+ "VENTES DE PRODUITS FINIS": {
+ "aux entreprises du groupe dans la R\u00e9gion": {},
+ "aux entreprises du groupe hors R\u00e9gion": {},
+ "dans la R\u00e9gion": {},
+ "hors R\u00e9gion": {}
+ },
+ "VENTES DE PRODUITS INTERM\u00c9DIAIRES": {
+ "aux entreprises du groupe dans la R\u00e9gion": {},
+ "aux entreprises du groupe hors R\u00e9gion": {},
+ "dans la R\u00e9gion": {},
+ "hors R\u00e9gion": {}
+ },
+ "VENTES DE PRODUITS R\u00c9SIDUELS": {
+ "aux entreprises du groupe dans la R\u00e9gion": {},
+ "aux entreprises du groupe hors R\u00e9gion": {},
+ "dans la R\u00e9gion": {},
+ "hors R\u00e9gion": {}
+ }
+ }
+ }
+ },
+ "Comptes des engagements hors bilan et comptabilit\u00e9 analytique": {
+ "COMPTES D'ECARTS SUR COUTS PREETABLIS": {},
+ "COMPTES DE CO\u00dbTS": {},
+ "COMPTES DE DIFFERENCES DE TRAITEMENT COMPTABLE\n ": {},
+ "COMPTES DE LIAISONS INTERNES": {},
+ "COMPTES DE RECLASSEMENTS": {},
+ "COMPTES DE RESULTATS": {},
+ "COMPTES DE STOCKS": {},
+ "COMPTES REFLECHIS": {},
+ "CONTREPARTIES DES ENGAGEMENTS": {
+ "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n ": {},
+ "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n ": {}
+ },
+ "ENGAGEMENTS OBTENUS ET ENGAGEMENTS ACCORD\u00c9S": {
+ "AUTRES ENGAGEMENTS ACCORD\u00c9S": {
+ "Achats avec clause de r\u00e9serve de propri\u00e9t\u00e9": {},
+ "Annulations conditionnelles de dettes": {},
+ "Divers engagements accord\u00e9s": {},
+ "Engagements de retraite": {}
+ },
+ "AUTRES ENGAGEMENTS OBTENUS": {
+ "Abandons de cr\u00e9ances conditionnels": {},
+ "Divers engagements obtenus": {},
+ "Ventes avec clause de r\u00e9serve de propri\u00e9t\u00e9": {}
+ },
+ "ENGAGEMENTS DE FINANCEMENT ACCORD\u00c9S": {
+ "Autres engagements de financement accord\u00e9s": {},
+ "Cr\u00e9dits accord\u00e9s non d\u00e9caiss\u00e9s": {}
+ },
+ "ENGAGEMENTS DE FINANCEMENT OBTENUS": {
+ " Facilit\u00e9s d'\u00e9mission": {},
+ "Autres engagements de financement obtenus": {},
+ "Cr\u00e9dits confirm\u00e9s obtenus": {},
+ "Emprunts restant \u00e0 encaisser": {},
+ "Facilit\u00e9s de financement renouvelables": {}
+ },
+ "ENGAGEMENTS DE GARANTIE ACCORD\u00c9S": {
+ "Autres garanties accord\u00e9es": {},
+ "Avals accord\u00e9s": {},
+ "Cautions, garanties accord\u00e9es": {},
+ "Effets endoss\u00e9s par l'entreprise": {},
+ "Hypoth\u00e8ques accord\u00e9es": {}
+ },
+ "ENGAGEMENTS DE GARANTIE OBTENUS": {
+ "Autres garanties obtenues": {},
+ "Avals obtenus": {},
+ "Cautions, garanties obtenues": {},
+ "Effets endoss\u00e9s par des tiers": {},
+ "Hypoth\u00e8ques obtenues": {}
+ },
+ "ENGAGEMENTS R\u00c9CIPROQUES": {
+ "Achats de marchandises \u00e0 terme": {},
+ "Achats \u00e0 terme de devises": {},
+ "Autres engagements r\u00e9ciproques": {},
+ "Commandes fermes des clients": {}
+ }
+ }
+ },
+ "Comptes sp\u00e9ciaux": {
+ "CHARGES HORS ACTIVIT\u00c9S ORDINAIRES": {
+ "ABANDONS DE CR\u00c9ANCES CONSENTIS": {},
+ "CHARGES H.A.O. CONSTAT\u00c9ES": {},
+ "CHARGES PROVISIONN\u00c9ES H.A.O.": {},
+ "DONS ET LIB\u00c9RALIT\u00c9S ACCORD\u00c9S": {},
+ "PERTES SUR CR\u00c9ANCES H.A.O.": {}
+ },
+ "DOTATIONS HORS ACTIVIT\u00c9S ORDINAIRES": {
+ "AUTRES DOTATIONS H.A.O.": {},
+ "DOTATIONS AUX AMORTISSEMENTS H.A.O.": {},
+ "DOTATIONS AUX PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O.": {},
+ "DOTATIONS AUX PROVISIONS POUR RISQUES ET CHARGES H.A.O.": {},
+ "DOTATIONS AUX PROVISIONS R\u00c9GLEMENT\u00c9ES": {}
+ },
+ "IMP\u00d4TS SUR LE R\u00c9SULTAT": {
+ "D\u00c9GR\u00c8VEMENTS ET ANNULATIONS D\u2019IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS": {
+ "Annulations pour pertes r\u00e9troactives": {},
+ "D\u00e9gr\u00e8vements": {}
+ },
+ "IMP\u00d4T MINIMUM FORFAITAIRE (I.M.F.)": {},
+ "IMP\u00d4TS SUR LES B\u00c9N\u00c9FICES DE L'EXERCICE": {
+ "Activit\u00e9s exerc\u00e9es dans l'\u00c9tat": {},
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "RAPPEL D'IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS": {}
+ },
+ "PARTICIPATION DES TRAVAILLEURS": {
+ "AUTRES PARTICIPATIONS": {},
+ "PARTICIPATION CONTRACTUELLE AUX B\u00c9N\u00c9FICES": {},
+ "PARTICIPATION L\u00c9GALE AUX B\u00c9N\u00c9FICES": {}
+ },
+ "PRODUITS DES CESSIONS D'IMMOBILISATIONS": {
+ "IMMOBILISATIONS CORPORELLES": {},
+ "IMMOBILISATIONS FINANCI\u00c8RES": {},
+ "IMMOBILISATIONS INCORPORELLES": {}
+ },
+ "PRODUITS HORS ACTIVIT\u00c9S ORDINAIRES": {
+ "ABANDONS DE CR\u00c9ANCES OBTENUS": {},
+ "DONS ET LIB\u00c9RALIT\u00c9S OBTENUS": {},
+ "PRODUITS H.A.O CONSTAT\u00c9S": {},
+ "REPRISES DES CHARGES PROVISIONN\u00c9ES H.A.O.": {},
+ "TRANSFERTS DE CHARGES H.A.O": {}
+ },
+ "REPRISES HORS ACTIVIT\u00c9S ORDINAIRES": {
+ "AUTRES REPRISES H.A.O.": {},
+ "REPRISES DE PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O.": {},
+ "REPRISES DE PROVISIONS POUR RISQUES ET CHARGES H.A.O.": {},
+ "REPRISES DE PROVISIONS R\u00c9GLEMENT\u00c9ES": {},
+ "REPRISES DE SUBVENTIONS D\u2019INVESTISSEMENT": {},
+ "REPRISES D\u2019AMORTISSEMENTS": {}
+ },
+ "SUBVENTIONS D'\u00c9QUILIBRE": {
+ "AUTRES": {},
+ "COLLECTIVIT\u00c9S PUBLIQUES": {},
+ "GROUPE": {},
+ "\u00c9TAT": {}
+ },
+ "VALEURS COMPTABLES DES CESSIONS D'IMMOBILISATIONS": {
+ "IMMOBILISATIONS CORPORELLES": {},
+ "IMMOBILISATIONS FINANCI\u00c8RES": {},
+ "IMMOBILISATIONS INCORPORELLES": {}
+ }
+ },
+ "name": "Plan Comptable SYSCOA"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/th_chart.json b/erpnext/accounts/doctype/account/chart_of_accounts/th_chart.json
new file mode 100644
index 0000000..60b7eca
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/th_chart.json
@@ -0,0 +1,49 @@
+{
+ "country_code": "th",
+ "name": "Thailand - Chart of Accounts",
+ "tree": {
+ "Assets": {
+ "Account Receivable": {},
+ "Building": {
+ "Accumulated Depreciation - Building": {}
+ },
+ "Cash": {
+ "Cash at Bank": {},
+ "Petty Cash": {}
+ },
+ "Equipment": {
+ "Accumulated Depreciation - Equipment": {}
+ },
+ "Input VAT": {},
+ "Inventory": {},
+ "Outstanding Cheques": {},
+ "Withholding Income Tax": {}
+ },
+ "Equity": {
+ "Capital Stock": {},
+ "Dividends": {},
+ "Income Summary": {},
+ "Retained Earnings": {}
+ },
+ "Expenses": {
+ "Cost of goods sold": {},
+ "Income tax expenses": {},
+ "Interest expenses": {},
+ "Office Expenses": {},
+ "Rent": {},
+ "Salary": {}
+ },
+ "Income": {
+ "Income": {}
+ },
+ "Liabilities": {
+ "Account Payable": {},
+ "Accrued Expenses": {},
+ "Loans": {},
+ "Output VAT": {},
+ "Uninvoiced Receipts": {},
+ "Withholding Tax": {}
+ },
+ "name": "Simple chart of accounts"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/tr_l10ntr_tek_duzen_hesap.json b/erpnext/accounts/doctype/account/chart_of_accounts/tr_l10ntr_tek_duzen_hesap.json
new file mode 100644
index 0000000..1b66024
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/tr_l10ntr_tek_duzen_hesap.json
@@ -0,0 +1,521 @@
+{
+ "country_code": "tr",
+ "name": "Tek D\u00fczen Hesap Plan\u0131",
+ "tree": {
+ "Duran Varl\u0131klar": {
+ "Di\u011fer Alacaklar": {
+ "Ba\u011fl\u0131 Ortakl\u0131klardan Alacaklar": {},
+ "Di\u011fer Alacak Senetleri Reeskontu(-)": {},
+ "Di\u011fer \u00c7e\u015fitli Alacaklar": {},
+ "Ortaklardan Alacaklar": {},
+ "Personelden Alacaklar": {},
+ "\u0130\u015ftiraklerden Alacaklar": {},
+ "\u015e\u00fcpheli Di\u011fer Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}
+ },
+ "Di\u011fer Duran Varl\u0131klar": {
+ "Birikmi\u015f Amortismanlar(-)": {},
+ "Di\u011fer KDV": {},
+ "Di\u011fer \u00c7e\u015fitli Duran Varl\u0131klar": {},
+ "Elden \u00c7\u0131kar\u0131lacak Stoklar Ve Maddi Duran Varl\u0131klar": {},
+ "Gelecek Y\u0131llar \u0130htiyac\u0131 Stoklar": {},
+ "Gelecek Y\u0131llarda \u0130ndirilecek KDV": {},
+ "Pe\u015fin \u00d6denen Vergi Ve Fonlar": {},
+ "Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}
+ },
+ "Gelecek Y\u0131llara Ait Giderler ve Gelir Tahakkuklar\u0131": {
+ "Gelecek Y\u0131llara Ait Giderler": {},
+ "Gelir Tahakkuklar\u0131": {}
+ },
+ "Maddi Duran Varl\u0131klar": {
+ "Arazi Ve Arsalar": {},
+ "Binalar": {},
+ "Birikmi\u015f Amortismanlar(-)": {},
+ "Demirba\u015flar": {},
+ "Di\u011fer Maddi Duran Varl\u0131klar": {},
+ "Ta\u015f\u0131tlar": {},
+ "Tesis, Makine Ve Cihazlar": {},
+ "Verilen Avanslar": {},
+ "Yap\u0131lmakta Olan Yat\u0131r\u0131mlar": {},
+ "Yer Alt\u0131 Ve Yer \u00dcst\u00fc D\u00fczenleri": {}
+ },
+ "Maddi Olmayan Duran Varl\u0131klar": {
+ "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri": {},
+ "Birikmi\u015f Amortismanlar(-)": {},
+ "Di\u011fer Maddi Olmayan Duran Varl\u0131klar": {},
+ "Haklar": {},
+ "Kurulu\u015f Ve \u00d6rg\u00fctlenme Giderleri": {},
+ "Verilen Avanslar": {},
+ "\u00d6zel Maliyetler": {},
+ "\u015eerefiye": {}
+ },
+ "Mali Duran Varl\u0131klar": {
+ "Ba\u011fl\u0131 Menkul K\u0131ymetler": {},
+ "Ba\u011fl\u0131 Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {},
+ "Ba\u011fl\u0131 Ortakl\u0131klar": {},
+ "Ba\u011fl\u0131 Ortakl\u0131klar Sermaye Paylar\u0131 De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {},
+ "Ba\u011fl\u0131 Ortakl\u0131klara Sermaye Taahh\u00fctleri(-)": {},
+ "Di\u011fer Mali Duran Varl\u0131klar": {},
+ "Di\u011fer Mali Duran Varl\u0131klar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {},
+ "\u0130\u015ftirakler": {},
+ "\u0130\u015ftirakler Sermaye Paylar\u0131 De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {},
+ "\u0130\u015ftiraklere Sermaye Taahh\u00fctleri(-)": {}
+ },
+ "Ticari Alacaklar": {
+ "Alacak Senetleri": {},
+ "Alacak Senetleri Reeskontu(-)": {},
+ "Al\u0131c\u0131lar": {},
+ "Kazaqn\u0131lmam\u0131\u015f Finansal Kiralama Faiz Gelirleri(-)": {},
+ "Verilen Depozito Ve Teminatlar": {},
+ "\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}
+ },
+ "\u00d6zel T\u00fckenmeye Tabi Varl\u0131klar": {
+ "Arama Giderleri": {},
+ "Birikmi\u015f T\u00fckenme Paylar\u0131(-)": {},
+ "Di\u011fer \u00d6zel T\u00fckenmeye Tabi Varl\u0131klar": {},
+ "Haz\u0131rl\u0131k Ve Geli\u015ftirme Giderleri": {},
+ "Verilen Avanslar": {}
+ }
+ },
+ "D\u00f6nen Varl\u0131klar": {
+ "Di\u011fer Alacaklar": {
+ "Ba\u011fl\u0131 Ortakl\u0131klardan Alacaklar": {},
+ "Di\u011fer Alacak Senetleri Reeskontu(-)": {},
+ "Di\u011fer \u00c7e\u015fitli Alacaklar": {},
+ "Ortaklardan Alacaklar": {},
+ "Personelden Alacaklar": {},
+ "\u0130\u015ftiraklerden Alacaklar": {},
+ "\u015e\u00fcpheli Di\u011fer Alacaklar": {},
+ "\u015e\u00fcpheli Di\u011fer Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}
+ },
+ "Di\u011fer D\u00f6nen Varl\u0131klar": {
+ "Devreden KDV": {},
+ "Di\u011fer D\u00f6nen Varl\u0131klar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {},
+ "Di\u011fer KDV": {},
+ "Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar": {},
+ "Personel Avanslar\u0131": {},
+ "Pe\u015fin \u00d6denen Vergiler Ve Fonlar": {},
+ "Say\u0131m Ve Tesell\u00fcm Noksanlar\u0131": {},
+ "\u0130ndirilecek KDV": {},
+ "\u0130\u015f Avanslar\u0131": {}
+ },
+ "Gelecek Aylara Ait Giderler ve Gelir Tahakkuklar\u0131": {
+ "Gelecek Aylara Ait Giderler": {},
+ "Gelir Tahakkuklar\u0131": {}
+ },
+ "Haz\u0131r De\u011ferler": {
+ "Al\u0131nan \u00c7ekler": {},
+ "Bankalar": {
+ "account_type": "Bank"
+ },
+ "Di\u011fer Haz\u0131r De\u011ferler": {},
+ "Kasa": {
+ "account_type": "Cash"
+ },
+ "Verilen \u00c7ekler ve \u00d6deme Emirleri(-)": {}
+ },
+ "Menkul K\u0131ymetler": {
+ "Di\u011fer Menkul K\u0131ymetler": {},
+ "Hisse Senetleri": {},
+ "Kamu Kesimi Tahvil, Senet ve Bonolar\u0131": {},
+ "Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {},
+ "\u00d6zel Kesim Tahvil Senet Ve Bonolar\u0131": {}
+ },
+ "Stoklar": {
+ "Mamuller": {},
+ "Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {},
+ "Ticari Mallar": {},
+ "Verilen Sipari\u015f Avanslar\u0131": {},
+ "Yar\u0131 Mamuller": {},
+ "\u0130lk Madde Malzeme": {}
+ },
+ "Ticari Alacaklar": {
+ "Alacak Senetleri": {},
+ "Alacak Senetleri Reeskontu(-)": {},
+ "Al\u0131c\u0131lar": {},
+ "Di\u011fer Ticari Alacaklar": {},
+ "Kazan\u0131lmam\u0131\u015f Finansal Kiralama Faiz Gelirleri(-)": {},
+ "Verilen Depozito ve Teminatlar": {},
+ "\u015e\u00fcpheli Ticari Alacaklar": {},
+ "\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131": {}
+ },
+ "Y\u0131llara Yayg\u0131n \u0130n\u015faat ve Onar\u0131m Maliyetleri": {
+ "Ta\u015feronlara Verilen Avanslar": {},
+ "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Maliyetleri": {}
+ }
+ },
+ "Gelir Tablosu Hesaplar\u0131": {
+ "Br\u00fct Sat\u0131\u015flar": {
+ "Di\u011fer Gelirler": {},
+ "Yurt D\u0131\u015f\u0131 Sat\u0131\u015flar": {},
+ "Yurt \u0130\u00e7i Sat\u0131\u015flar": {}
+ },
+ "Di\u011fer Faaliyetlerden Olu\u015fan Gelir ve K\u00e2rlar": {
+ "Ba\u011fl\u0131 Ortakl\u0131klardan Temett\u00fc Gelirleri": {},
+ "Di\u011fer Ola\u011fan Gelir Ve K\u00e2rlar": {},
+ "Enflasyon D\u00fczeltme K\u00e2rlar\u0131": {},
+ "Faiz Gelirleri": {},
+ "Kambiyo K\u00e2rlar\u0131": {},
+ "Komisyon Gelirleri": {},
+ "Konusu Kalmayan Kar\u015f\u0131l\u0131klar": {},
+ "Menkul K\u0131ymet Sat\u0131\u015f K\u00e2rlar\u0131": {},
+ "Reeskont Faiz Gelirleri": {},
+ "\u0130\u015ftiraklerden Temett\u00fc Gelirleri": {}
+ },
+ "Di\u011fer Faaliyetlerden Olu\u015fan Gider ve Zararlar (-)": {
+ "Di\u011fer Ola\u011fan Gider Ve Zararlar(-)": {},
+ "Enflasyon D\u00fczeltmesi Zararlar\u0131(-)": {},
+ "Kambiyo Zararlar\u0131(-)": {},
+ "Kar\u015f\u0131l\u0131k Giderleri(-)": {},
+ "Komisyon Giderleri(-)": {},
+ "Menkul K\u0131ymet Sat\u0131\u015f Zararlar\u0131(-)": {},
+ "Reeskont Faiz Giderleri(-)": {}
+ },
+ "D\u00f6nem Net K\u00e2r\u0131 Ve Zarar\u0131": {
+ "D\u00f6nem K\u00e2r\u0131 Vergi Ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fck Kar\u015f\u0131l\u0131klar\u0131(-)": {},
+ "D\u00f6nem K\u00e2r\u0131 Veya Zarar\u0131": {},
+ "D\u00f6nem Net K\u00e2r\u0131 Veya Zarar\u0131": {},
+ "Enflasyon D\u00fczeltme Hesab\u0131": {},
+ "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Enflasyon D\u00fczeltme Hesab\u0131": {}
+ },
+ "Faaliyet Giderleri(-)": {
+ "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri(-)": {},
+ "Genel Y\u00f6netim Giderleri(-)": {},
+ "Pazarlama Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri(-)": {}
+ },
+ "Finansman Giderleri": {
+ "K\u0131sa Vadeli Bor\u00e7lanma Giderleri(-)": {},
+ "Uzun Vadeli Bor\u00e7lanma Giderleri(-)": {}
+ },
+ "Ola\u011fan D\u0131\u015f\u0131 Gelir Ve K\u00e2rlar": {
+ "Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gelir Ve K\u00e2rlar": {},
+ "\u00d6nceki D\u00f6nem Gelir Ve K\u00e2rlar\u0131": {}
+ },
+ "Ola\u011fan D\u0131\u015f\u0131 Gider Ve Zaralar(-)": {
+ "Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gider Ve Zararlar(-)": {},
+ "\u00c7al\u0131\u015fmayan K\u0131s\u0131m Gider Ve Zararlar\u0131(-)": {},
+ "\u00d6nceki D\u00f6nem Gider Ve Zararlar\u0131(-)": {}
+ },
+ "Sat\u0131\u015f \u0130ndirimleri (-)": {
+ "Di\u011fer \u0130ndirimler": {},
+ "Sat\u0131\u015f \u0130ndirimleri(-)": {},
+ "Sat\u0131\u015ftan \u0130adeler(-)": {}
+ },
+ "Sat\u0131\u015flar\u0131n Maliyeti(-)": {
+ "Di\u011fer Sat\u0131\u015flar\u0131n Maliyeti(-)": {},
+ "Sat\u0131lan Hizmet Maliyeti(-)": {},
+ "Sat\u0131lan Mamuller Maliyeti(-)": {},
+ "Sat\u0131lan Ticari Mallar Maliyeti(-)": {}
+ }
+ },
+ "K\u0131sa Vadeli Yabanc\u0131 Kaynaklar": {
+ "Al\u0131nan Avanslar": {
+ "Al\u0131nan Di\u011fer Avanslar": {
+ "account_type": "Payable"
+ },
+ "Al\u0131nan Sipari\u015f Avanslar\u0131": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Bor\u00e7 ve Gider Kar\u015f\u0131l\u0131klar\u0131": {
+ "Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131": {
+ "account_type": "Payable"
+ },
+ "D\u00f6nem K\u00e2r\u0131 Vergi Ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fck Kar\u015f\u0131l\u0131klar\u0131": {
+ "account_type": "Tax"
+ },
+ "D\u00f6nem K\u00e2r\u0131n\u0131n Pe\u015fin \u00d6denen Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler(-)": {
+ "account_type": "Tax"
+ },
+ "K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131": {},
+ "Maliyet Giderleri Kar\u015f\u0131l\u0131\u011f\u0131": {},
+ "account_type": "Payable"
+ },
+ "Di\u011fer Bor\u00e7lar": {
+ "Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar": {
+ "account_type": "Payable"
+ },
+ "Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)": {
+ "account_type": "Payable"
+ },
+ "Di\u011fer \u00c7e\u015fitli Bor\u00e7lar": {
+ "account_type": "Payable"
+ },
+ "Ortaklara Bor\u00e7lar": {
+ "account_type": "Payable"
+ },
+ "Personele Bor\u00e7lar": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable",
+ "\u0130\u015ftiraklere Bor\u00e7lar": {
+ "account_type": "Payable"
+ }
+ },
+ "Di\u011fer K\u0131sa Vadeli Yabanc\u0131 Kaynaklar": {
+ "Di\u011fer KDV": {
+ "account_type": "Tax"
+ },
+ "Di\u011fer \u00c7e\u015fitli Yabanc\u0131 Kaynaklar": {},
+ "Hesaplanan KDV": {
+ "account_type": "Tax"
+ },
+ "Merkez Ve \u015eubeler Cari Hesab\u0131": {},
+ "Say\u0131m Ve Tesell\u00fcm Fazlalar\u0131": {},
+ "account_type": "Payable"
+ },
+ "Gelecek Aylara Ait Gelirler Ve Gider Tahakkuklar\u0131": {
+ "Gelecek Aylara Ait Gelirler": {},
+ "Gider Tahakkuklar\u0131": {}
+ },
+ "Mali Bor\u00e7lar": {
+ "Banka Kredileri": {
+ "account_type": "Payable"
+ },
+ "Di\u011fer Mali Bor\u00e7lar": {
+ "account_type": "Payable"
+ },
+ "Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)": {
+ "account_type": "Payable"
+ },
+ "Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar": {
+ "account_type": "Payable"
+ },
+ "Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)": {
+ "account_type": "Payable"
+ },
+ "Tahvil Anapara Bor\u00e7, Taksit Ve Faizleri": {
+ "account_type": "Payable"
+ },
+ "Uzun Vadeli Kredilerin Anapara Taksitleri Ve Faizleri": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable",
+ "\u00c7\u0131kar\u0131lan Bonolar Ve Senetler": {
+ "account_type": "Payable"
+ },
+ "\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler": {
+ "account_type": "Payable"
+ }
+ },
+ "Ticari Bor\u00e7lar": {
+ "Al\u0131nan Depozito Ve Teminatlar": {
+ "account_type": "Payable"
+ },
+ "Bor\u00e7 Senetleri": {
+ "account_type": "Payable"
+ },
+ "Bor\u00e7 Senetleri Reeskontu(-)": {
+ "account_type": "Payable"
+ },
+ "Di\u011fer Ticari Bor\u00e7lar": {
+ "account_type": "Payable"
+ },
+ "Sat\u0131c\u0131lar": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri": {
+ "350 Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri Bedelleri": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "\u00d6denecek Vergi ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler": {
+ "Vadesi Ge\u00e7mi\u015f, Ertelenmi\u015f Veya Taksitlendirilmi\u015f Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler": {
+ "account_type": "Tax"
+ },
+ "account_type": "Tax",
+ "\u00d6denecek Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler": {
+ "account_type": "Tax"
+ },
+ "\u00d6denecek Sosyal G\u00fcvenl\u00fck Kesintileri": {
+ "account_type": "Tax"
+ },
+ "\u00d6denecek Vergi Ve Fonlar": {
+ "account_type": "Tax"
+ }
+ }
+ },
+ "Maliyet Hesaplar\u0131": {
+ "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri": {},
+ "Direkt \u0130lk Madde Ve Malzeme Giderleri": {
+ "Direk \u0130lk Madde Ve Malzeme Giderleri Hesab\u0131": {},
+ "Direkt \u0130lk Madde Ve Malzeme Fiyat Fark\u0131": {},
+ "Direkt \u0130lk Madde Ve Malzeme Miktar Fark\u0131": {},
+ "Direkt \u0130lk Madde Ve Malzeme Yans\u0131tma Hesab\u0131": {}
+ },
+ "Direkt \u0130\u015f\u00e7ilik Giderleri": {
+ "Direkt \u0130\u015f\u00e7ilik Giderleri": {},
+ "Direkt \u0130\u015f\u00e7ilik Giderleri Yans\u0131tma Hesab\u0131": {},
+ "Direkt \u0130\u015f\u00e7ilik S\u00fcre Farklar\u0131": {},
+ "Direkt \u0130\u015f\u00e7ilik \u00dccret Farklar\u0131": {}
+ },
+ "Finansman Giderleri": {
+ "Finansman Giderleri": {},
+ "Finansman Giderleri Fark Hesab\u0131": {},
+ "Finansman Giderleri Yans\u0131tma Hesab\u0131": {}
+ },
+ "Genel Y\u00f6netim Giderleri": {
+ "Genel Y\u00f6netim Gider Farklar\u0131 Hesab\u0131": {},
+ "Genel Y\u00f6netim Giderleri": {},
+ "Genel Y\u00f6netim Giderleri Yans\u0131tma Hesab\u0131": {}
+ },
+ "Genel \u00dcretim Giderleri": {
+ "Genel \u00dcretim Giderleri": {},
+ "Genel \u00dcretim Giderleri B\u00fct\u00e7e Farklar\u0131": {},
+ "Genel \u00dcretim Giderleri Kapasite Farklar\u0131": {},
+ "Genel \u00dcretim Giderleri Verimlilik Giderleri": {},
+ "Genel \u00dcretim Giderleri Yans\u0131tma Hesab\u0131": {}
+ },
+ "Hizmet \u00dcretim Maliyeti": {
+ "Hizmet \u00dcretim Maliyeti": {},
+ "Hizmet \u00dcretim Maliyeti Fark Hesaplar\u0131": {},
+ "Hizmet \u00dcretim Maliyeti Yans\u0131tma Hesab\u0131": {}
+ },
+ "Maliyet Muhasebesi Ba\u011flant\u0131 Hesaplar\u0131": {
+ "Maliyet Muhasebesi Ba\u011flant\u0131 Hesab\u0131": {},
+ "Maliyet Muhasebesi Yans\u0131tma Hesab\u0131": {}
+ },
+ "Pazarlama, Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri": {
+ "Atra\u015ft\u0131rma Ve Geli\u015ftirme Giderleri": {},
+ "Pazarlama Sat\u0131\u015f Ve Dag\u0131t\u0131m Giderleri Yans\u0131tma Hesab\u0131": {},
+ "Pazarlama Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri Fark Hesab\u0131": {}
+ }
+ },
+ "Naz\u0131m Hesaplar": {},
+ "Serbest Hesaplar": {},
+ "Uzun Vadeli Yabanc\u0131 Kaynaklar": {
+ "Al\u0131nan Avanslar": {
+ "Al\u0131nan Di\u011fer Avanslar": {
+ "account_type": "Payable"
+ },
+ "Al\u0131nan Sipari\u015f Avanslar\u0131": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131": {
+ "Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131": {
+ "account_type": "Payable"
+ },
+ "K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131": {},
+ "account_type": "Payable"
+ },
+ "Di\u011fer Bor\u00e7lar": {
+ "Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar": {
+ "account_type": "Payable"
+ },
+ "Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)": {
+ "account_type": "Payable"
+ },
+ "Di\u011fer \u00c7e\u015fitli Bor\u00e7lar": {
+ "account_type": "Payable"
+ },
+ "Kamuya Olan Ertelenmi\u015f Veya Taksitlendirilmi\u015f Bor\u00e7lar": {
+ "account_type": "Payable"
+ },
+ "Ortaklara Bor\u00e7lar": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable",
+ "\u0130\u015ftiraklere Bor\u00e7lar": {
+ "account_type": "Payable"
+ }
+ },
+ "Di\u011fer Uzun Vadeli Yabanc\u0131 Kaynaklar": {
+ "Di\u011fer \u00c7e\u015fitli Uzun Vadeli Yabanc\u0131 Kaynaklar": {
+ "account_type": "Payable"
+ },
+ "Gelecek Y\u0131llara Ertelenmi\u015f Veya Terkin Edilecek KDV": {
+ "account_type": "Payable"
+ },
+ "Tesise Kat\u0131lma Paylar\u0131": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "Gelecek Y\u0131llara Ait Gelirler Ve Gider Tahakkuklar\u0131": {
+ "Gelecek Y\u0131llara Ait Gelirler": {},
+ "Gider Tahakkuklar\u0131": {}
+ },
+ "Mali Bor\u00e7lar": {
+ "Banka Kredileri": {
+ "account_type": "Payable"
+ },
+ "Di\u011fer Mali Bor\u00e7lar": {
+ "account_type": "Payable"
+ },
+ "Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)": {
+ "account_type": "Payable"
+ },
+ "Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar": {
+ "account_type": "Payable"
+ },
+ "Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable",
+ "\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler": {
+ "account_type": "Payable"
+ },
+ "\u00c7\u0131kar\u0131lm\u0131\u015f Tahviller": {
+ "account_type": "Payable"
+ }
+ },
+ "Ticari Bor\u00e7lar": {
+ "Al\u0131nan Depozito Ve Teminatlar": {
+ "account_type": "Payable"
+ },
+ "Bor\u00e7 Senetleri": {
+ "account_type": "Payable"
+ },
+ "Bor\u00e7 Senetleri Reeskontu(-)": {
+ "account_type": "Payable"
+ },
+ "Di\u011fer Ticari Bor\u00e7lar": {
+ "account_type": "Payable"
+ },
+ "Sat\u0131c\u0131lar": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ }
+ },
+ "name": "Tek D\u00fczen Hesap Plan\u0131",
+ "\u00d6z Kaynaklar": {
+ "D\u00f6nem Net K\u00e2r\u0131 (Zarar\u0131)": {
+ "D\u00f6nem Net K\u00e2r\u0131": {},
+ "D\u00f6nem Net Zarar\u0131(-)": {}
+ },
+ "Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131": {
+ "Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131": {}
+ },
+ "Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)": {
+ "Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)": {}
+ },
+ "K\u00e2r Yedekleri": {
+ "Di\u011fer K\u00e2r Yedekleri": {},
+ "Ola\u011fan\u00fcst\u00fc Yedekler": {},
+ "Stat\u00fc Yedekleri": {},
+ "Yasal Yedekler": {},
+ "\u00d6zel Fonlar": {}
+ },
+ "Sermaye Yedekleri": {
+ "Di\u011fer Sermaye Yedekleri": {},
+ "Hisse Senedi \u0130ptal K\u00e2rlar\u0131": {},
+ "Hisse Senetleri \u0130hra\u00e7 Primleri": {},
+ "Maddi Duran Varl\u0131k Yeniden De\u011ferlenme Art\u0131\u015flar\u0131": {},
+ "Maliyet Art\u0131\u015flar\u0131 Fonu": {},
+ "\u0130\u015ftirakler Yeniden De\u011ferleme Art\u0131\u015flar\u0131": {}
+ },
+ "\u00d6denmi\u015f Sermaye": {
+ "Sermaye": {},
+ "\u00d6denmi\u015f Sermaye(-)": {
+ "account_type": "Payable"
+ }
+ }
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/uk_l10n_uk.json b/erpnext/accounts/doctype/account/chart_of_accounts/uk_l10n_uk.json
new file mode 100644
index 0000000..38fd0fc
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/uk_l10n_uk.json
@@ -0,0 +1,179 @@
+{
+ "country_code": "uk",
+ "name": "UK Tax and Account Chart Template (by SmartMode)",
+ "tree": {
+ "Balance Sheet": {
+ "Capital & Reserves": {
+ "Called up share capital": {},
+ "Other reserves": {},
+ "Profit and loss account": {},
+ "Revaluation reserve": {},
+ "Share premium account": {}
+ },
+ "Current Liabilities": {
+ "Accruals and deferred income": {
+ "Accruals": {},
+ "Corporation Tax": {}
+ },
+ "Creditors due within one year": {
+ "Creditors Control Account": {},
+ "HMRC - VAT Account": {},
+ "Manual Adjustments \uff96 VAT": {},
+ "Net Wages": {},
+ "Other Creditors": {},
+ "P.A.Y.E. & NI": {},
+ "Pension Fund": {},
+ "Purchase Tax Control Account": {},
+ "Sales Tax Control Account": {},
+ "Sundry Creditors": {}
+ },
+ "Provisions for liabilities and charges": {
+ "Bad debt provision": {}
+ }
+ },
+ "Current assets": {
+ "Cash at bank and in hand": {
+ "Bank Accounts": {},
+ "Company Credit Card": {}
+ },
+ "Investment current assets": {},
+ "Prepayments and accrued income": {
+ "Prepayments": {}
+ },
+ "Stocks & WIP": {
+ "Finished Goods": {},
+ "Stock": {},
+ "Work in Progress": {}
+ },
+ "Trade Debtors": {
+ "Debtors Control Account": {},
+ "Other Debtors": {},
+ "Sundry Debtors": {}
+ }
+ },
+ "Fixed assets": {
+ "Intangible assets": {
+ "Patents & Trademarks": {},
+ "Patents & Trademarks Depreciation": {},
+ "Software": {},
+ "Software Depreciation": {}
+ },
+ "Investments": {},
+ "Tangible assets": {
+ "Fixtures and fittings": {},
+ "Fixtures and fittings Depreciation": {},
+ "Land and buildings": {},
+ "Land and buildings Depreciation": {},
+ "Motor vehicles": {},
+ "Motor vehicles Depreciation": {},
+ "Office equipment (inc computer equipment)": {},
+ "Office equipment (inc computer equipment) Depreciation": {},
+ "Plant and machinery": {},
+ "Plant and machinery Depreciation": {}
+ }
+ },
+ "Non Current Liabilities": {
+ "Creditors due after one year": {
+ "Hire Purchase": {},
+ "Loans": {},
+ "Mortgages": {}
+ }
+ }
+ },
+ "Profit and Loss": {
+ "Administrative expenses": {
+ "Accountancy and audit": {
+ "Accounting": {},
+ "Auditing": {}
+ },
+ "Administration and office expenses": {
+ "Books": {},
+ "Internet & hosting": {},
+ "Mobiles": {},
+ "Network costs": {},
+ "Office consumables": {},
+ "Other admin expenses": {},
+ "Other computer costs": {},
+ "Postage and Carriage": {},
+ "Recruitment fees": {},
+ "Software expenses": {},
+ "Stationery": {},
+ "Telephone": {},
+ "Travel and subsistence": {}
+ },
+ "Depreciation expense": {
+ "Intangible assets depn": {},
+ "Tangible assets depn": {}
+ },
+ "Legal and professional costs": {
+ "Consultancy": {},
+ "Legal and professional charges": {}
+ },
+ "Property costs": {
+ "Light, heat and power": {},
+ "Rent and rates": {},
+ "Repairs, renewals and maintenance": {}
+ },
+ "Salaries & wages": {
+ "Admin gross salaries": {},
+ "Directors pension": {},
+ "Directors remuneration": {},
+ "Employers NIC": {},
+ "Management gross salaries": {},
+ "Subcontractors payments": {}
+ },
+ "Sundry expenses": {
+ "Bad debts": {},
+ "Bank, credit card and other financial charges": {},
+ "Donations": {},
+ "Entertaining": {},
+ "Exchange gains/losses": {},
+ "Insurance": {},
+ "Other sundry expenses": {}
+ },
+ "Vehicle expenses": {
+ "Car fuel": {},
+ "Car hire": {},
+ "Car maintenance": {}
+ }
+ },
+ "Cost of sales": {
+ "Cost of sales 1": {},
+ "Cost of sales 2": {},
+ "Cost of sales 3": {},
+ "Cost of sales 4": {}
+ },
+ "Distribution costs": {
+ "Advertising and promotions": {
+ "Exhibitions and events": {},
+ "Marketing, POS": {},
+ "PR": {}
+ },
+ "Distribution salaries and wages": {},
+ "Distribution vehicles": {},
+ "Shipping": {}
+ },
+ "Interest payable and similar charges": {
+ "Interest paid": {}
+ },
+ "Interest receivable and similar income:": {
+ "Bank Interest received": {},
+ "Investment Interest received": {}
+ },
+ "Other operating income": {
+ "Profits/Losses on disposals of assets": {}
+ },
+ "Tax on profit or loss on ordinary activities": {
+ "Corporation tax expense": {}
+ },
+ "Turnover": {
+ "Sales category 1": {},
+ "Sales category 2": {},
+ "Sales category 3": {},
+ "Sales category 4": {}
+ }
+ },
+ "name": "Company",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/us_account_chart_template_basic.json b/erpnext/accounts/doctype/account/chart_of_accounts/us_account_chart_template_basic.json
new file mode 100644
index 0000000..4a39a16
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/us_account_chart_template_basic.json
@@ -0,0 +1,182 @@
+{
+ "country_code": "us",
+ "name": "Basic Chart of Account",
+ "tree": {
+ "Assets": {
+ "Current Assets": {
+ "Cash or Cash Equivalents": {
+ "account_type": "Cash"
+ },
+ "Client Trust Account": {},
+ "Receivable": {
+ "Account Receivable": {
+ "account_type": "Receivable"
+ }
+ }
+ },
+ "Fixed Assets": {
+ "Accumulated Depreciation": {},
+ "Furniture and Equipment": {
+ "account_type": "Fixed Asset"
+ },
+ "account_type": "Fixed Asset"
+ },
+ "Other Assets": {
+ "Security Deposits Asset": {}
+ },
+ "Other Current Assets": {
+ "Advanced Client Costs": {},
+ "Court Costs": {},
+ "Expert Witness Fees": {},
+ "Filing Fees": {}
+ }
+ },
+ "Cost of Goods Sold": {
+ "Commissions Paid": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "Equipment Rental for Jobs": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "Freight and Shipping Costs": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "Job Materials Purchased": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "Media Purchased for Clients": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "Merchant Account Fees": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "Other Job Related Costs": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "Purchase Discounts": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "Purchases - Resale Items": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "Subcontracted Services": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "Subcontractors Expense": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "Tools and Small Equipment": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "account_type": "Cost of Goods Sold"
+ },
+ "Expenses": {
+ "Advertising and Promotion": {},
+ "Automobile Expense": {},
+ "Bank Service Charges": {},
+ "Business Licenses and Permits": {},
+ "Car and Truck Expenses": {},
+ "Charitable Contributions": {},
+ "Chemicals Purchased": {},
+ "Computer and Internet Expenses": {},
+ "Conservation Expenses": {},
+ "Continuing Education": {},
+ "Custom Hire and Contract Labor": {},
+ "Depreciation Expense": {},
+ "Dues and Subscriptions": {},
+ "Equipment Rental": {},
+ "Feed Purchased": {},
+ "Fertilizers and Lime": {},
+ "Freight and Trucking": {},
+ "Gasoline, Fuel and Oil": {},
+ "Insurance Expense": {
+ "General Liability Insurance": {},
+ "Health Insurance": {},
+ "Life and Disability Insurance": {},
+ "Professional Liability": {},
+ "Worker's Compensation": {}
+ },
+ "Interest Expense": {},
+ "Janitorial Expense": {},
+ "Marketing Expense": {},
+ "Meals and Entertainment": {},
+ "Miscellaneous Expense": {},
+ "Office Supplies": {},
+ "Payroll Expenses": {},
+ "Postage and Delivery": {},
+ "Printing and Reproduction": {},
+ "Professional Fees": {},
+ "Rent Expense": {},
+ "Repairs and Maintenance": {},
+ "Seeds and Plants Purchased": {},
+ "Small Tools and Equipment": {},
+ "Storage and Warehousing": {},
+ "Taxes - Property": {},
+ "Telephone Expense": {},
+ "Travel Expense": {},
+ "Uniforms": {},
+ "Utilities": {},
+ "Veterinary, Breeding, Medicine": {}
+ },
+ "Income": {
+ "Administrative Fees": {},
+ "Agricultural Program Payments": {},
+ "Commission income": {},
+ "Commodity Credit Loans": {},
+ "Cooperative Distributions": {},
+ "Crop Insurance Proceeds": {},
+ "Crop Sales": {},
+ "Custom Hire Income": {},
+ "Farmers Market Sales": {},
+ "Fuel Tax Credits and Other Inc.": {},
+ "Job Income": {},
+ "Legal Fee Income": {},
+ "Livestock Sales": {},
+ "Miscellaneous Income": {},
+ "Rental Income": {},
+ "Sales": {},
+ "Sales Discounts": {},
+ "Service Income": {},
+ "Settlement Income": {},
+ "Shipping and Delivery Income": {}
+ },
+ "Liabilities and Equity": {
+ "Equity": {
+ "Capital Stock": {
+ "account_type": "Equity"
+ },
+ "Dividends Paid": {
+ "account_type": "Equity"
+ },
+ "Opening Balance Equity": {
+ "account_type": "Equity"
+ },
+ "Retained Earnings": {
+ "account_type": "Equity"
+ },
+ "account_type": "Equity"
+ },
+ "Liabilities": {
+ "Current Liabilities": {
+ "Payable": {
+ "Account Payable": {}
+ }
+ },
+ "Other Current Liabilities": {
+ "Customer Deposits Received": {},
+ "Payroll Liabilities": {},
+ "Sales Tax Payable": {},
+ "Use Tax Payable": {}
+ }
+ }
+ },
+ "Other Income": {
+ "Finance Charge Income": {},
+ "Insurance Proceeds Received": {},
+ "Interest Income": {},
+ "Proceeds from Sale of Assets": {}
+ },
+ "name": "Basic",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/uy_uy_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/uy_uy_chart_template.json
new file mode 100644
index 0000000..086620e
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/uy_uy_chart_template.json
@@ -0,0 +1,335 @@
+{
+ "country_code": "uy",
+ "name": "Plan de Cuentas Uruguay - Template",
+ "tree": {
+ "ACTIVO": {
+ "ACTIVO CORRIENTE": {
+ "BIENES DE CAMBIO": {
+ "Importaciones en tramite": {},
+ "Materiales y Suministros": {},
+ "Materias Primas": {},
+ "Mercaderia de Reventa": {},
+ "Prevision p/desvalorizaciones": {},
+ "Productos Terminados": {},
+ "Productos en Proceso": {}
+ },
+ "CREDITOS POR VENTAS": {
+ "Cheques en Cartera ME": {},
+ "Cheques en Cartera MN": {},
+ "Deudores Simples Plaza": {},
+ "Deudores Varios (def)": {},
+ "Deudores por Exportaciones": {},
+ "Documentos a Cobrar ME": {},
+ "Documentos a Cobrar MN": {},
+ "Ingresos diferidos": {},
+ "Intereses percibidos por adelantado": {},
+ "Prevision p/dtos y Bonificaciones": {},
+ "Prevision para Deudores Incobrables": {}
+ },
+ "DGI ANTICIPOS": {
+ "Diversos": {
+ "account_type": "Tax"
+ },
+ "Icosa Anticipo": {
+ "account_type": "Tax"
+ },
+ "Ingresos diferidos": {},
+ "Ingresos percibidos por adelantado": {},
+ "Irae Anticipo": {
+ "account_type": "Tax"
+ },
+ "Patrimonio Anticipo": {
+ "account_type": "Tax"
+ },
+ "Prevision para Deudores Incobrables": {}
+ },
+ "DGI IVA x COMPRAS": {
+ "Iva Anticipo Importaci\u00f3n": {
+ "account_type": "Tax"
+ },
+ "Iva Compras B\u00e1sica": {
+ "account_type": "Tax"
+ },
+ "Iva Compras M\u00ednima": {
+ "account_type": "Tax"
+ },
+ "Iva Importaci\u00f3n": {
+ "account_type": "Tax"
+ },
+ "Iva Pagos": {
+ "account_type": "Tax"
+ },
+ "Iva Retenciones": {
+ "account_type": "Tax"
+ }
+ },
+ "DISPONIBILIDADES": {
+ "Banco Cuenta Corriente": {},
+ "Banco Cuenta Corriente ME": {},
+ "Caja Moneda Extranjera": {},
+ "Caja Moneda Nacional": {},
+ "Movimientos Banco (def)": {}
+ },
+ "INVERSIONES TEMPORARIAS": {
+ "Dep\u00f3sitos Bancarios": {},
+ "Intereses percibidos por adelantado": {},
+ "Previsi\u00f3n para desvalorizaciones": {},
+ "Valores P\u00fablicos": {}
+ },
+ "OTROS CREDITOS": {
+ "Anticipos a Proveedores": {},
+ "Casa Matriz, Empresas Controlantes": {},
+ "Controladas / Vinculadas": {},
+ "Depositos en Garantia": {},
+ "Pagos adelantados": {},
+ "Saldos Deudor de ctas de Directores": {}
+ }
+ },
+ "ACTIVO NO CORRIENTE": {
+ "BIENES DE CAMBIO NO CORRIENTES": {
+ "Bienes de cambio no corrientes": {}
+ },
+ "BIENES DE USO": {
+ "Amort.Ac.Inmuebles": {},
+ "Amort.Ac.Maq.y Herram.": {},
+ "Amort.Ac.Mueb.y Utiles": {},
+ "Amort.Ac.Vehiculos": {},
+ "Inmuebles": {},
+ "Maquinas y Herramientas": {},
+ "Muebles y \u00datiles": {},
+ "Veh\u00edculos": {}
+ },
+ "CREDITOS A LARGO PLAZO": {
+ "Cr\u00e9ditos a Largo Plazo": {}
+ },
+ "INTANGIBLES": {
+ "Amortizaciones Acumuladas": {},
+ "Gastos de investigacion": {},
+ "Patentes, marcas y licencias": {}
+ },
+ "INVERSIONES A LARGO PLAZO": {
+ "Depositos Bancarios": {},
+ "Inmuebles": {},
+ "Intereses percibidos por adelantado": {},
+ "Menos: Amort. Acum.": {},
+ "Prevision para Desvalorizaciones": {},
+ "Titulos y Acciones": {},
+ "Valores orig. y revaluados s/anexo": {}
+ }
+ }
+ },
+ "GANANCIAS": {
+ "INGRESOS FINANCIEROS": {
+ "Descuentos Obtenidos": {},
+ "Diferencias de Cambio ganadas": {},
+ "Intereses ganados": {}
+ },
+ "Ingresos Operativos (def)": {},
+ "VENTAS EXTRAORDINARIAS": {
+ "Ventas extraordinarias": {}
+ },
+ "VENTAS ORDINARIAS": {
+ "Ventas Exentas": {},
+ "Ventas Tasa B\u00e1sica": {},
+ "Ventas Tasa M\u00ednima": {},
+ "Ventas por Exportaciones": {}
+ }
+ },
+ "ORDEN ACTIVO": {
+ "Acciones a Emitir": {},
+ "Suscriptores de acciones": {}
+ },
+ "ORDEN PASIVO": {
+ "Capital Autorizado a Suscribir": {},
+ "Capital suscripto": {}
+ },
+ "PASIVO": {
+ "PASIVO CORRIENTE": {
+ "DEUDAS COMERCIALES": {
+ "Acreedores Varios (def)": {},
+ "Deuds. Contratos de Cambio Import.": {},
+ "Documentos a Pagar ds/Comerciales": {},
+ "Intereses a vencer ds/Comerciales": {},
+ "Proveedores de Plaza": {},
+ "Proveedores por Importaciones": {}
+ },
+ "DEUDAS DIVERSAS": {
+ "Acreedores fiscales": {},
+ "Acreedores por Cargas Sociales": {},
+ "Casa Matriz, Empresas Controlantes,": {},
+ "Cobros Anticipados": {},
+ "Controladas/Vinculadas": {},
+ "DGI ICOSA": {
+ "Icosa Anticipo a Pagar": {
+ "account_type": "Tax"
+ },
+ "Icosa a Pagar": {
+ "account_type": "Tax"
+ },
+ "Icosa del Ejercicio": {
+ "account_type": "Tax"
+ }
+ },
+ "DGI IRAE": {
+ "Irae Anticipo a Pagar": {
+ "account_type": "Tax"
+ },
+ "Irae a Pagar": {
+ "account_type": "Tax"
+ },
+ "Irae del Ejercicio": {
+ "account_type": "Tax"
+ }
+ },
+ "DGI PATRIMONIO": {
+ "Patrimonio Anticipo a Pagar": {
+ "account_type": "Tax"
+ },
+ "Patrimonio a Pagar": {
+ "account_type": "Tax"
+ },
+ "Patrimonio del Ejercicio": {
+ "account_type": "Tax"
+ }
+ },
+ "Dividendos a Pagar": {},
+ "Otras deudas": {},
+ "Saldos Acreedores Cuentas Directores": {},
+ "Sueldos y Jornales a pagar": {}
+ },
+ "DEUDAS FINANCIERAS": {
+ "Documentos a pagar ME a pagar ds/Financieras": {},
+ "Documentos a pagar MN a pagar ds/Financieras": {},
+ "Ints. a vencer ds/Financieras": {},
+ "Obligaciones": {},
+ "Prestamos Bancarios": {}
+ },
+ "DGI IVA x VENTAS": {
+ "Bps": {
+ "account_type": "Tax"
+ },
+ "Irpf Retenido": {
+ "account_type": "Tax"
+ },
+ "Iva Retenido": {
+ "account_type": "Tax"
+ },
+ "Iva Ventas B\u00e1sica": {
+ "account_type": "Tax"
+ },
+ "Iva Ventas M\u00ednima": {
+ "account_type": "Tax"
+ },
+ "Iva a Pagar": {
+ "account_type": "Tax"
+ }
+ },
+ "PREVISIONES": {
+ "Responsabilidad frente a terceros": {}
+ }
+ },
+ "PASIVO NO CORRIENTE": {
+ "DEUDAS COMERCIALES": {
+ "Deudas Comerciales": {}
+ },
+ "DEUDAS DIVERSAS": {
+ "Deudas Diversas": {}
+ },
+ "DEUDAS FINANCIERAS": {
+ "Deudas Financieras": {}
+ },
+ "PREVISIONES NO CORRIENTES": {
+ "Previsiones No Corrientes": {}
+ }
+ }
+ },
+ "PATRIMONIO": {
+ "AJUSTES AL PATRIMONIO": {
+ "AJUSTES PATRIMONIO (H)": {
+ "Revaluaciones fiscales": {
+ "account_type": "Equity"
+ },
+ "Revaluaciones voluntarias": {
+ "account_type": "Equity"
+ }
+ }
+ },
+ "APORTE DE PROPIETARIOS/SOCIOS": {
+ "APORTES A CAPITALIZAR": {},
+ "CAPITAL": {
+ "Capital Integrado": {
+ "account_type": "Equity"
+ }
+ }
+ },
+ "GANANCIAS RETENIDAS": {
+ "RESERVAS": {
+ "P\u00e9rdidas y Ganancias": {
+ "account_type": "Equity"
+ },
+ "Reservas Legales": {
+ "account_type": "Equity"
+ },
+ "Reservas Voluntarias": {
+ "account_type": "Equity"
+ }
+ },
+ "RESULTADOS ACUMULADOS": {
+ "Dividendos provisorios": {
+ "account_type": "Equity"
+ },
+ "Resultados del ejercicio": {
+ "account_type": "Equity"
+ }
+ }
+ }
+ },
+ "PERDIDAS": {
+ "AMORTIZACIONES": {
+ "Amortizaciones": {}
+ },
+ "COSTO DE LO VENDIDO": {
+ "Costo de Mercader\u00edas": {},
+ "Costo de Venta de Bienes de Uso": {},
+ "Costos de lo vendido": {}
+ },
+ "GASTOS DE ADMINISTRACION Y VENTAS": {
+ "Alquileres": {},
+ "Cargas Sociales": {},
+ "Combustible": {},
+ "Comunicaciones y Servicios Telef\u00f3nicos": {},
+ "Energ\u00eda El\u00e9ctrica y Aguas Corrientes": {},
+ "Fletes": {},
+ "Gastos Varios (def)": {},
+ "Honorarios Profesionales": {},
+ "Mantenimiento Veh\u00edculos": {},
+ "Papeler\u00eda": {},
+ "Publicidad": {},
+ "Representaci\u00f3n": {},
+ "Seguros": {},
+ "Servicios Contratados": {},
+ "Sueldos y Jornales": {}
+ },
+ "GASTOS FINANCIEROS": {
+ "Descuentos Concedidos": {},
+ "Diferencias de Cambio perdidas": {},
+ "Intereses y Gastos Bancarios": {},
+ "Multas y Recargos Fiscales": {}
+ },
+ "OBLIGACIONES TRIBUTARIAS": {
+ "Contribuciones": {},
+ "IVA x VENTAS": {
+ "IVA ventas 10%": {
+ "account_type": "Tax"
+ },
+ "IVA ventas 22%": {
+ "account_type": "Tax"
+ }
+ },
+ "Otros": {},
+ "Retenciones": {}
+ }
+ },
+ "name": "Uruguay - Plan de Cuentas"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ve_ve_chart_template_amd.json b/erpnext/accounts/doctype/account/chart_of_accounts/ve_ve_chart_template_amd.json
new file mode 100644
index 0000000..a59ec87
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/ve_ve_chart_template_amd.json
@@ -0,0 +1,605 @@
+{
+ "country_code": "ve",
+ "name": "Venezuelan - Account",
+ "tree": {
+ "ACTIVO": {
+ "ACTIVO CIRCULANTE": {
+ "DOCUMENTOS Y CUENTAS POR COBRAR": {
+ "0TRAS CUENTAS POR COBRAR": {
+ "0TRAS CUENTAS X COBRAR OTROS DEUDORES": {
+ "account_type": "Receivable"
+ },
+ "ADELANTO A PROVEEDORES": {},
+ "DEPOSITOS VARIOS": {},
+ "ENTES GUBERNAMENTALES": {},
+ "RECLAMO AL SEGURO": {},
+ "TRANSFERENCIAS BANCARIAS": {}
+ },
+ "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS": {
+ "ACCESORIOS AMD COMPUTADORAS,C.A.": {},
+ "AMD COMPUTER SHOP, C.A.": {},
+ "COMERCIALIZADORA JGV 3000, C.A.": {},
+ "COMERCIALIZADORA LVG ELECTRONIC, C.A.": {},
+ "COMERCIALIZADORA M321,C.A.": {}
+ },
+ "CUENTAS POR COBRAR ACCIONISTAS": {
+ "CUENTAS POR PAGAR SOCIOS": {
+ "account_type": "Payable"
+ }
+ },
+ "CUENTAS POR COBRAR EMPLEADOS": {
+ "CUENTAS POR COBRAR CLIENTES": {
+ "account_type": "Receivable"
+ },
+ "CUENTAS POR COBRAR SOCIOS": {
+ "account_type": "Receivable"
+ },
+ "PRESTAMOS PERSONALES": {},
+ "SEGURO DE VEHICULOS": {},
+ "UTILIDADES": {},
+ "VACACIONES": {},
+ "VIATICOS VENDEDORES": {}
+ },
+ "CUENTAS POR COBRAR EXTERIOR": {},
+ "CUENTAS POR COBRAR NACIONALES": {
+ "COBRO ANTICIPO CLIENTES": {},
+ "CUENTAS POR COBRAR CLIENTES": {
+ "account_type": "Receivable"
+ },
+ "CUENTAS POR COBRAR DETALLISTA": {
+ "account_type": "Receivable"
+ },
+ "CUENTAS POR COBRAR MAYORISTA": {
+ "account_type": "Receivable"
+ }
+ },
+ "EFECTOS POR COBRAR": {
+ "EFECTOS POR COBRAR NACIONALES": {
+ "account_type": "Receivable"
+ }
+ },
+ "INTERESES POR COBRAR": {},
+ "PROVINCION INCOBRABLES NACIONAL": {
+ "PROVINCION INCOBRABLES EXTERIOR": {},
+ "PROVISION INCOBRALES NACIONALES": {}
+ }
+ },
+ "EFECTIVO Y VALORES NEGOCIABLES": {
+ "BANCOS E INSTITUCIONES FINANCIERAS EXTERIOR": {
+ "BANCO MERCANTIL COMMERCEBANK": {
+ "account_type": "Cash"
+ }
+ },
+ "BANCOS E INTITUCIONES FINANCIERAS": {
+ "BANCO BANESCO": {
+ "account_type": "Cash"
+ },
+ "BANCO BANPLUS": {
+ "account_type": "Cash"
+ },
+ "BANCO BOLIVAR": {
+ "account_type": "Cash"
+ },
+ "BANCO CORP BANCA": {
+ "account_type": "Cash"
+ },
+ "BANCO DE VENEZUELA": {
+ "account_type": "Cash"
+ },
+ "BANCO EXTERIOR": {
+ "account_type": "Cash"
+ },
+ "BANCO FONDO COMUN": {
+ "account_type": "Cash"
+ },
+ "BANCO MERCANTIL": {
+ "account_type": "Cash"
+ },
+ "BANCO PROVINCIAL": {
+ "account_type": "Cash"
+ },
+ "BANESCO BANCO UNIVERSAL": {
+ "account_type": "Cash"
+ }
+ },
+ "CAJAS": {
+ "CAJA CHICA": {},
+ "CAJA GENERAL": {},
+ "CAJA PRINCIPAL": {},
+ "FONDO A DEPOSITAR": {}
+ },
+ "INVERSIONES A CORTO PLAZO": {
+ "INVERSIONES EN BONOS M.E.": {},
+ "INVERSIONES EN BONOS M.N.": {},
+ "INVERSIONES TEMPORALES": {},
+ "PAPELES COMERCIALES": {}
+ }
+ },
+ "GASTOS OPERACIONALES": {
+ "GASTOS PREPAGADOS OPERATIVOS": {
+ "ALQUILERES": {},
+ "PUBLICIDAD": {},
+ "SEGURO H.C.M.": {},
+ "SEGURO PREPAGADOS": {}
+ }
+ },
+ "IMPUESTOS PAGADOS POR ANTICIPADOS": {
+ "IMPUESTOS": {
+ "I.S.L.R RETENIDO": {},
+ "I.S.L.R. DECLARACION ESTIMADAS": {},
+ "I.V.A. CREDITO FISCAL": {},
+ "I.V.A. CREDITO FISCAL IMPORTACION": {},
+ "I.V.A. RETENIDO": {},
+ "PATENTE MUNICIPAL ESTIMADA": {}
+ }
+ },
+ "INVENTARIOS": {
+ "INVENTARIO EN TRANSITO": {
+ "MERCANCIA EN TRANSITOS": {}
+ },
+ "INVENTARIOS DE MERCANCIA": {
+ "INVENTARIO FINAL": {},
+ "INVENTARIO MERCANCIA ACTUALIZACION DEL VALOR": {},
+ "INVENTARIOS DE MERCANCIA EXTERIOR": {},
+ "INVENTARIOS DE MERCANCIA NACIONAL": {}
+ }
+ }
+ },
+ "ACTIVO LARGO PLAZO": {
+ "ACTIVO FIJO NETO": {
+ "ACTIVO FIJO": {
+ "INMUEBLES COSTO ORIGINAL": {},
+ "LICENCIA & SOFWARE COSTO ORIGINAL": {},
+ "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL": {},
+ "MUEBLES Y ENSERES COSTO ORIGINAL": {},
+ "TERRENO COSTO ORIGINAL": {},
+ "VEHICULOS COSTO ORIGINAL": {}
+ },
+ "DEPRECIACION Y AMORTIZACION ACUMULADAS": {
+ "INMUEBLES COSTO ORIGINAL": {},
+ "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL": {},
+ "MEJORAS A PROPIEDAD COSTO ORIGINAL": {},
+ "MUEBLES Y ENSERES COSTO ORIGINAL": {},
+ "TERRENOS COSTO ORIGINAL": {},
+ "VEHICULOS COSTO ORIGINAL": {}
+ }
+ },
+ "CARGOS DIFERIDOS": {
+ "CARGOS DIFERIDOS": {
+ "GASTOS DE CONSTITUCION": {},
+ "MARCA DE FABRICA": {},
+ "OTRAS CUENTAS POR COBRAR": {
+ "account_type": "Receivable"
+ }
+ }
+ },
+ "IMPUESTOS DIFERIDOS": {
+ "IMPUESTOS DIFERIDOS I.S.L.R": {
+ "IMPUESTOS DIFERIDOS I.S.L.R": {}
+ }
+ },
+ "INVERSIONES LARGO PLAZO": {
+ "TITULOS DE VALORES": {
+ "BONOS TITULOS": {},
+ "INVERSIONES EN BONOS M.N.": {},
+ "INVERSIONES PERMANENTES": {}
+ }
+ },
+ "OTROS ACTIVOS": {
+ "OTROS ACTIVOS": {
+ "DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL": {},
+ "DEPOSITOS GARANTIA BANCOS": {},
+ "DEPOSITOS GARANTIA PROVEEDORES": {}
+ }
+ }
+ }
+ },
+ "COSTO": {
+ "COSTO DE VENTAS": {
+ "COSTO DE VENTAS": {
+ "COSTO DE VENTAS": {
+ "COSTO DE VENTAS": {}
+ }
+ }
+ }
+ },
+ "CUENTAS DE ORDEN": {
+ "CUENTAS DE ORDEN": {
+ "CUENTAS DE ORDEN DEUDORAS": {
+ "CUENTAS DE ORDEN DEUDORAS": {
+ "CARTAS DE CREDITOS": {},
+ "MERCANCIAS EN CONSIGNACION": {}
+ }
+ }
+ },
+ "CUENTAS DE ORDEN ACREEDORAS": {
+ "CUENTAS DE ORDEN ACREEDORAS": {
+ "CUENTAS DE ORDEN ACREEDORAS": {
+ "MERCANCIA EN CONSIGNACION P. COMPRA0": {}
+ }
+ }
+ }
+ },
+ "GASTOS": {
+ "GASTOS OPERATIVOS": {
+ "DEPRECIACION Y AMORTIZACION": {
+ "AMORTIZACION": {
+ "SEGUROS": {}
+ },
+ "DEPRECIACION": {
+ "INMUEBLES": {},
+ "LICENCIA & SOFTWARE": {},
+ "MAQUINARIAS Y EQUIPOS": {},
+ "MEJORAS A PROPIEDAD": {},
+ "MUEBLES Y ENSERES": {},
+ "VEHICULOS": {}
+ }
+ },
+ "GASTOS COMERCIALIZACION": {
+ "GASTOS DE DISTRIBUCION": {
+ "ACTIVIDADES REGIONALES": {},
+ "CUENTAS INCOBRABLES NACIONALES": {},
+ "DISTRIBUCION Y REPARTO LOCALES": {},
+ "EVENTOS ESPECIALES": {},
+ "MATERIALES PROMOCIONALES": {},
+ "MEDIOS": {},
+ "PATENTE INDUSTRIA Y COMERCIO": {},
+ "PRODUCCION MATERIAL P.O.P.": {},
+ "PROMOCIONES": {},
+ "PUBLICIDAD": {},
+ "TRANSPORTE Y FLETES": {}
+ }
+ },
+ "GASTOS DE PERSONAL": {
+ "GASTOS PERSONAL": {
+ "BENEFICIOS ADIESTRAMIENTOS-CURSOS": {},
+ "BENEFICIOS BECAS": {},
+ "BENEFICIOS COMEDOR": {},
+ "BENEFICIOS SERVICIOS MEDICOS": {},
+ "BENEFICIOS UNIFORMES": {},
+ "BONIFICACION UNICA ESPECIAL": {},
+ "BONO VACACIONAL": {},
+ "COMISION AL PERSONAL": {},
+ "CONTRIBUCIONES F.A.O.V.": {},
+ "CONTRIBUCIONES I.N.C.E.S.": {},
+ "CONTRIBUCIONES I.V.S.S.": {},
+ "GASTOS PERSONAL CONTRATADO": {},
+ "GASTOS PERSONAL PASANTE": {},
+ "GASTOS PERSONAL TRANSFERIDOSR": {},
+ "HORAS EXTRAORDINARIAS": {},
+ "HORAS EXTRAS": {},
+ "INTERESES S/PRESTACIONES SOCIALES": {},
+ "LOCTI": {},
+ "LOPCYMAT": {},
+ "PRESTACIONES SOCIALES": {},
+ "PRIMA POR RENDIMIENTO": {},
+ "PROGRAMA DE ALIMENTACION EMPLEADOS": {},
+ "SEGURO H.C.M.": {},
+ "SUELDOS DIRECTIVOS": {},
+ "SUELDOS EMPLEADOS": {},
+ "TRANSPORTE Y ALIMENTACION": {},
+ "UTILIDADES": {},
+ "VACACIONES": {},
+ "VIATICOS Y GASTOS DE REPRESENTACION": {}
+ }
+ },
+ "GASTOS GENERALES": {
+ "GASTOS GENERALES": {
+ "AGUA POTABLE Y REFRIGERIO": {},
+ "AJUSTE DE INVENTARIOS DONADOS": {},
+ "AJUSTE DE INVENTARIOS OBSOLETOS": {},
+ "ALQUILER DE LOCALES": {},
+ "ARTICULOS DE OFICINA": {},
+ "ASEO URBANO": {},
+ "ASEO Y LIMPIEZA": {},
+ "AVERIAS-PRODUCTOS": {},
+ "BONIFICACION UNICA ESPECIAL": {},
+ "COMBUSTIBLES Y LUBRICANTES": {},
+ "COMIDAS, VIAJES Y TRASLADOS": {},
+ "CONDOMINIOS": {},
+ "CONVENSION DE COMERCIALIZACION": {},
+ "DERECHO DE FRENTE": {},
+ "ENERGIA ELECTRICA": {},
+ "EQUIPOS Y EVENTOS DEPOSRTIVOS": {},
+ "ESTACIONAMINETO": {},
+ "FLETES Y TRANSPORTES": {},
+ "FOTOCOPIADO": {},
+ "GASTOS DE I.S.L.R.": {},
+ "GASTOS DE REPRESENTACION": {},
+ "GASTOS DE SISTEMAS": {},
+ "HONORARIOS PROFESIONALES": {},
+ "HOSPEDAJE": {},
+ "MANTENIMIENTOS": {},
+ "OBSEQUIOS": {},
+ "PARTIDAS NO DEDUCIBLES": {},
+ "PASAJE EXTERIOR NO DEDUCIBLE": {},
+ "PASAJES LOCALES Y EXT.DEDUCIBLES": {},
+ "RELACIONES INDUSTRIALES": {},
+ "REPARACIONES": {},
+ "REPAROS": {},
+ "SEGUROS": {},
+ "SERVICIOS CONTRATADOS A TERCEROS": {},
+ "SERVICIOS DE PUBLICIDAD": {},
+ "SERVICIOS PUBLICOS": {},
+ "SUMINISTROS DE EQUIPOS DE OFICINA": {},
+ "TELEFONOS Y TELEGRAFOS": {},
+ "TRAMITES DE SOLVENCIAS": {},
+ "TRAMITES LEGALES": {},
+ "UTILES DE LIMPIEZA": {},
+ "VIATICOS DEDUCIBLES": {},
+ "VIATICOS NO DEDUCIBLES": {}
+ }
+ }
+ }
+ },
+ "INGRESOS": {
+ "INGRESOS OPERACIONALES": {
+ "INGRESOS OPERACIONALES": {
+ "DESCUENTOS Y DEVOLUCION EN VENTAS": {
+ "DESCUENTOS EN VENTAS": {},
+ "DEVOLUCIONES EN VENTAS": {}
+ },
+ "INGRESOS POR SERVICIOS": {
+ "INGRESOS POR SERVICIOS": {}
+ },
+ "VENTAS": {
+ "VENTAS EXPORTACION": {},
+ "VENTAS INMUEBLES": {},
+ "VENTAS NACIONALES AL DETAL": {},
+ "VENTAS NACIONALES AL MAYOR": {}
+ }
+ }
+ }
+ },
+ "OTROS INGRESOS (EGRESOS)": {
+ "EGRESOS": {
+ "GASTOS FINANCIEROS": {
+ "EGRESOS NO GRAVABLES": {
+ "IMPUESTOS A LAS TRANSACIONES FINANCIERAS": {}
+ },
+ "GASTOS FINANCIEROS": {
+ "COMISIONES TICKET DE ALIMENTACION": {},
+ "COMSIONES Y GASTOS BANCARIOS": {},
+ "INTERESES BANCOS NACIONALES": {},
+ "OTROS EGRESOS": {}
+ },
+ "OTROS EGRESOS": {
+ "AJUSTE DE A\u00d1OS ANTERIORES": {},
+ "FLUCTUACION CAMBIARIA NO REALIZADAS": {},
+ "INTERESES S/PRESTACIONES SOCIALES": {},
+ "PERDIDA POR ROBO DE INVENTARIO": {},
+ "PERDIDAS EN DIFERENCIAL CAMBIARIO": {},
+ "PERDIDAS EN INVERSIONES DE BONOS P.": {},
+ "PERDIDAS EN VENTAS ACTIVOS FIJOS": {},
+ "PERDIDAS EN VENTAS DE INVERSIONES": {}
+ }
+ }
+ },
+ "OTROS INGRESOS": {
+ "OTROS INGRESOS": {
+ "INGRESOS FINANCIEROS": {
+ "INTERESES DE BANCOS EXTRANJEROS": {},
+ "INTERESES DE BANCOS NACIONALES": {},
+ "OTROS INGRESOS FINANCIEROS": {}
+ },
+ "OTROS INGRESOS": {
+ "AJUSTES A\u00d1OS ANTERIORES": {},
+ "GANANCIAS EN DIFERENCIAL CAMBIARIO": {},
+ "GANANCIAS EN VENTAS DE ACTIVOS FIJOS": {},
+ "GANANCIAS EN VENTAS DE INVERSIONES": {},
+ "INTERESES VARIOS": {},
+ "OTROS INGRESOS": {}
+ }
+ }
+ }
+ },
+ "PASIVO": {
+ "OTROS PASIVOS A CORTO PLAZO": {
+ "OTROS PASIVOS A CORTO PLAZO": {
+ "OTROS PASIVOS A CORTO PLAZO": {
+ "PASIVOS A CORTO PLAZO": {}
+ }
+ }
+ },
+ "PASIVO A LARGO PLAZO": {
+ "ACUMULACIONES PARA INDEMNIZ. LABORALES": {
+ "ACUMULACIONES PARA INDEMNIZ.LABORALES": {
+ "INDEMNIZACIONES DOBLES": {},
+ "INDEMNIZACIONES SENCILLAS": {}
+ }
+ },
+ "OTROS PASIVOS A LARGO PLAZO": {
+ "OTROS PASIVOS A LARGO PLAZO": {
+ "OTROS PASIVOS A LARGO PLAZO": {}
+ }
+ },
+ "PASIVOS FINANCIEROS A LARGO PLAZO": {
+ "PASIVOS FINANCIEROS A LARGO PLAZO": {
+ "PASIVOS FINANCIEROS A LARGO PLAZO": {}
+ }
+ },
+ "PASIVOS INTERCOMPA\u00d1IAS": {
+ "PASIVOS INTERCOMPA\u00d1IAS": {
+ "PASIVOS INTERCOMPA\u00d1IAS": {}
+ }
+ }
+ },
+ "PASIVOA CORTO PLAZO": {
+ "ACUMULACIONES LABORALES": {
+ "ACUMULACIONES LABORALES": {
+ "F.A.O.V APORTES EMPLEADOS": {},
+ "FONDO DE AHORRO": {},
+ "FONDO FIDEICOMISO": {},
+ "I.N.C.E.S APORTES EMPLEADOS": {},
+ "I.V.S.S APORTES EMPLEADOS": {}
+ }
+ },
+ "DIVIDENDO POR PAGAR": {
+ "DIVIDENDO POR PAGAR": {
+ "DIVDENDO POR COBRAR NO COBRADOS": {
+ "account_type": "Receivable"
+ },
+ "DIVIDENDO POR PAGAR VIGENTES": {
+ "account_type": "Payable"
+ }
+ }
+ },
+ "DOCUMENTOS Y CUENTAS POR PAGAR": {
+ "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS": {
+ "ACCESORIOS AMD COMPUTADORAS,C.A.": {},
+ "AMD COMPUTER SHOP, C.A.": {},
+ "COMERCIALIZADORA JGV 3000, C.A.": {},
+ "COMERCIALIZADORA LVG ELECTRONIC, C.A.": {},
+ "COMERCIALIZADORA M321,C.A.": {}
+ },
+ "CUENTAS POR PAGAR ACCIONISTAS": {
+ "CUENTAS POR PAGAR SOCIOS": {
+ "account_type": "Payable"
+ }
+ },
+ "PROVEEDORES EXTRANJEROS": {
+ "MICRO INFORMATICA 11C": {},
+ "STARREC GROUP USA,INC": {},
+ "T.W.C. COMPUTER, INC.": {}
+ },
+ "PROVEEDORES OCASIONALES": {
+ "CUENTAS POR PAGAR PROVEEDORES": {
+ "account_type": "Payable"
+ }
+ }
+ },
+ "GASTOS ACUMULADOS Y RETENCIONES POR PAGAR": {
+ "CONTRIBUCIONES": {
+ "F.A.O.V APORTE EMPRESA": {},
+ "I.N.C.E.S APORTE EMPRESA": {},
+ "I.V.S.S APORTE EMPRESA": {}
+ },
+ "OTRAS ACUMULACIONES": {
+ "ADELANTO DE CLIENTES": {},
+ "ALQUILERES": {},
+ "BONIFICACION ACCIDENTAL UNICA": {},
+ "BONO VACACIONAL": {},
+ "COMISIONES": {},
+ "CONVESION DE COMERCIALIZACION": {},
+ "IMPUESTOS POR PAGAR": {
+ "account_type": "Payable"
+ },
+ "INTERESES S/PRESTACIONES SOCIALES": {},
+ "L.O.P.T.I.": {},
+ "NOMINA POR PAGAR": {
+ "account_type": "Payable"
+ },
+ "POLIZA DE SEGURO POR PAGAR": {
+ "account_type": "Payable"
+ },
+ "PRESTACIONES SOCIALES": {},
+ "PROGRAMA DE ALIMENTACION": {},
+ "PUBLICIDAD Y PROPAGANDA": {},
+ "TARJETA CORPORATIVA": {},
+ "UTILIDADES": {},
+ "VACACIONES": {}
+ },
+ "RETENCIONES E IMPUESTOS POR PAGAR": {
+ "I.V.A DEBITO FISCAL": {},
+ "I.V.A.RETENIDO EN COMPRAS": {},
+ "RETENCIONES I.S.L.R. EMPLEADOS": {},
+ "RETENCIONES I.S.L.R. PROVEEDORES": {}
+ },
+ "RETENCIONES VARIAS": {
+ "EMBARGO DE SUELDO": {},
+ "PRESTAMOS SOBRE FIDEICOMISO": {},
+ "SINDICATOS": {}
+ }
+ },
+ "IMPUESTOS SOBRE LA RENTA POR PAGAR": {
+ "I.S.L.R. ACUMULADOS GASTOS": {
+ "DECLARACION ESTIMADAS": {},
+ "I.S.L.R. ACUMULADOS GASTOS": {},
+ "RAR AJUSTE INICIAL POR INFLACION": {}
+ }
+ },
+ "PASIVOS FINACIEROS A CORTO PLAZO": {
+ "PASIVOS FINANCIEROS A CORTO PLAZO": {
+ "BANCO BANESCO": {
+ "account_type": "Cash"
+ },
+ "BANCO EXTRANJERO": {
+ "account_type": "Cash"
+ },
+ "BANCO MERCANTIL": {
+ "account_type": "Cash"
+ }
+ }
+ },
+ "RESERVAS": {
+ "RESERVAS": {
+ "RESERVAS FINANCIERAS": {},
+ "RESERVAS FISCALES": {},
+ "RESERVAS OPERATIVAS": {}
+ }
+ }
+ }
+ },
+ "PATRIMONIO": {
+ "CAPITAL SOCIAL": {
+ "ACCIONES EN TESORERIA": {
+ "ACCIONES EN TESORERIA": {
+ "ACCIONES EN TESORERIA": {},
+ "ACTUALIZACION DE VALOR": {}
+ }
+ },
+ "CAPITAL SOCIAL PAGADO": {
+ "CAPITAL SOCIAL PAGADO": {
+ "ACTUALIZACION DEL VALOR": {},
+ "CAPITAL SOCIAL PAGADO": {},
+ "CAPITAL SUSCRITO POR COPBAR": {}
+ }
+ }
+ },
+ "GANANCIAS Y PERDIDAS": {
+ "GANACIAS Y PERDIDAS": {
+ "GANACIAS Y PERDIDAS": {
+ "REI EJERCICIO": {}
+ }
+ }
+ },
+ "RESERVA DE CAPITAL": {
+ "OTRAS RESERVAS": {
+ "OTRAS RESERVAS": {
+ "ACTUALIZACION DEL VALOR": {},
+ "VALOR ORIGINAL": {}
+ }
+ },
+ "RESERVA LEGAL": {
+ "RESERVA LEGAL": {
+ "ACTUALIZACION DE VALOR": {},
+ "VALOR ORIGINAL RESERVA LEGAL": {}
+ }
+ }
+ },
+ "SUPERAVIT": {
+ "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {
+ "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {
+ "RETAM INVERSIONES": {},
+ "RETAM-ACTIVOS": {},
+ "RETAM-INVENTARIOS": {}
+ }
+ },
+ "SUPERAVIT GANADO": {
+ "RESULTADO POR EXPOS. A LA INFLACION": {
+ "ACTUALIZACION DEL PATRIMONIO": {},
+ "EXCLUSIONES FISCALES": {},
+ "REAJUSTE POR INFLACION": {},
+ "REI-ACUMULADOS": {},
+ "REI-EJERCICIO": {}
+ },
+ "SUPERAVIT OPERATIVO": {
+ "UTILIDADES DEL EJERCICIO": {},
+ "UTILIDADES NO DISTRIBUIDAS": {}
+ }
+ }
+ }
+ },
+ "name": "Main Account Company"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.json b/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.json
deleted file mode 100644
index 4f5ce66..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.json
+++ /dev/null
@@ -1,59 +0,0 @@
-{
- "autoname": "field:chart_name",
- "creation": "2014-03-05 14:11:31.000000",
- "description": "Financial Chart of Accounts. Imported from file.",
- "docstatus": 0,
- "doctype": "DocType",
- "document_type": "Master",
- "fields": [
- {
- "fieldname": "chart_name",
- "fieldtype": "Data",
- "in_list_view": 0,
- "label": "Chart Name",
- "permlevel": 0,
- "reqd": 1
- },
- {
- "fieldname": "country",
- "fieldtype": "Link",
- "in_list_view": 1,
- "label": "Country",
- "options": "Country",
- "permlevel": 0,
- "reqd": 1
- },
- {
- "fieldname": "preview",
- "fieldtype": "HTML",
- "label": "Preview",
- "permlevel": 0
- },
- {
- "fieldname": "source_file",
- "fieldtype": "Data",
- "hidden": 1,
- "label": "Source File",
- "permlevel": 0,
- "read_only": 1,
- "reqd": 0
- }
- ],
- "idx": 1,
- "in_create": 1,
- "modified": "2014-03-05 14:51:05.000000",
- "modified_by": "Administrator",
- "module": "Accounts",
- "name": "Chart of Accounts",
- "owner": "Administrator",
- "permissions": [
- {
- "export": 0,
- "permlevel": 0,
- "print": 1,
- "read": 1,
- "report": 1,
- "role": "Accounts Manager"
- }
- ]
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.py b/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.py
deleted file mode 100644
index d69ae73..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.py
+++ /dev/null
@@ -1,62 +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, os, json
-from frappe.utils import cstr
-from unidecode import unidecode
-from frappe.model.document import Document
-
-class ChartofAccounts(Document):
- no_report_type = False
-
- def create_accounts(self, company):
- chart = {}
- with open(os.path.join(os.path.dirname(__file__), "charts", self.source_file), "r") as f:
- chart = json.loads(f.read())
-
- from erpnext.accounts.doctype.chart_of_accounts.charts.account_properties import account_properties
-
- if chart:
- accounts = []
-
- def _import_accounts(children, parent):
- for child in children:
- account_name = child.get("name")
- account_name_in_db = unidecode(account_name.strip().lower())
-
- if account_name_in_db in accounts:
- count = accounts.count(account_name_in_db)
- account_name = account_name + " " + cstr(count)
-
- child.update(account_properties.get(chart.get("name"), {}).get(account_name, {}))
-
- account = frappe.get_doc({
- "doctype": "Account",
- "account_name": account_name,
- "company": company,
- "parent_account": parent,
- "group_or_ledger": "Group" if child.get("children") else "Ledger",
- "report_type": child.get("report_type"),
- "account_type": child.get("account_type")
- }).insert()
-
- accounts.append(account_name_in_db)
-
- # set report_type for all parents where blank
- if not account.report_type or account.report_type == 'None':
- self.no_report_type = True
- elif self.no_report_type:
- frappe.db.sql("""update tabAccount set report_type=%s
- where lft<=%s and rgt>=%s and ifnull(report_type, '')=''""",
- (account.report_type, account.lft, account.rgt))
-
- if child.get("children"):
- _import_accounts(child.get("children"), account.name)
-
- _import_accounts(chart.get("root").get("children"), None)
-
-@frappe.whitelist()
-def get_charts_for_country(country):
- return frappe.db.sql_list("""select chart_name from `tabChart of Accounts`
- where country=%s""", country)
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/__init__.py b/erpnext/accounts/doctype/chart_of_accounts/charts/__init__.py
deleted file mode 100644
index e69de29..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/__init__.py
+++ /dev/null
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/account_properties.py b/erpnext/accounts/doctype/chart_of_accounts/charts/account_properties.py
deleted file mode 100644
index 021b9d8..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/account_properties.py
+++ /dev/null
@@ -1,13 +0,0 @@
-account_properties = {
- "Deutscher Kontenplan SKR03": {
- "Bilanzkonten": {
- "report_type": "Balance Sheet",
- },
- "Gewinn u. Verlust": {
- "report_type": "Profit and Loss",
- },
- "Vortrags- Kapital- und Statistische Konten": {
- "report_type": "Balance Sheet"
- }
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ar_ar_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ar_ar_chart_template.json
deleted file mode 100644
index cbffca8..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/ar_ar_chart_template.json
+++ /dev/null
@@ -1,669 +0,0 @@
-{
- "name": "Argentina - Plan de Cuentas",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedor por Garant\u00edas Otorgadas"
- },
- {
- "name": "Acreedor por Documentos Descontados"
- },
- {
- "name": "Comitente por Mercaderias Recibidas en Consignaci\u00f3n"
- }
- ],
- "name": "CUENTAS DE ORDEN ACREEDORAS"
- },
- {
- "children": [
- {
- "name": "Documentos Endosados"
- },
- {
- "name": "Documentos Descontados"
- },
- {
- "name": "Garantias Otorgadas"
- },
- {
- "name": "Dep\u00f3sito de Valores Recibos en Garant\u00eda"
- },
- {
- "name": "Mercaderias Recibidas en Consignaci\u00f3n"
- }
- ],
- "name": "CUENTAS DE ORDEN DEUDORAS"
- }
- ],
- "name": "Cuentas de Orden"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Recupero de Rezagos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ganancia Venta de Bienes de Uso",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Recupero de Deudores Incobrables",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ganancia Venta Inversiones Permanentes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Donaciones obtenidas, ganandas, percibidas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Resultados Positivos Extraordinarios"
- },
- {
- "children": [
- {
- "name": "Comisiones gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Descuentos gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Renta de T\u00edtulos P\u00fablicos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Honorarios gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas - Categoria de productos 01",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Resultados Positivos Ordinarios"
- },
- {
- "name": "Intereses gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Alquileres gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ganancia Venta de Acciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Resultados Positivos Ordinarios"
- }
- ],
- "name": "RESULTADOS POSITIVOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de Publicidad y Propaganda",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos en Servicios P\u00fablicos"
- },
- {
- "children": [
- {
- "name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de Mercader\u00edas Vendidas"
- },
- {
- "name": "Gastos en Amortizaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos en Cargas Sociales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos en Sueldos y Jormales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos Bancarios"
- },
- {
- "name": "Gastos en Impuestos"
- },
- {
- "name": "Gastos en Depreciaci\u00f3n de Bienes de Uso",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Resultados Negativos Ordinarios"
- },
- {
- "children": [
- {
- "name": "Gastos en Siniestros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Donaciones Cedidas, Otorgadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "P\u00e9rdida Venta Bienes de Uso",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Resultados Negativos Extraordinarios"
- }
- ],
- "name": "RESULTADOS NEGATIVOS"
- }
- ],
- "name": "Cuentas de Resultado"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Bienes de Uso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ajustes al Patrimonio"
- },
- {
- "children": [
- {
- "name": "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aportes No Capitalizados / Primas de Emsi\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportes No Capitalizados"
- },
- {
- "children": [
- {
- "name": "Capital social / Dividendos a Distribuir en Acciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital social / Acciones en Circulaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital social / Capital Suscripto",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital social / (-) Descuento de Emisi\u00f3n de Acciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital Social"
- },
- {
- "children": [
- {
- "name": "Resultados Acumulados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Resultado del Ejercicio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ganancias y P\u00e9rdidas del Ejercicio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Resultados Acumulados del Ejercicio Anterior",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resultados No Asignados"
- },
- {
- "children": [
- {
- "name": "Reserva para Renovaci\u00f3n de Bienes de Uso",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva Estatutaria",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva Facultativa",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva Legal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ganancias Reservadas"
- }
- ],
- "name": "PATRIMONIO NETO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudas Sociales / Retenciones a Depositar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Sociales / Sueldos a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Sociales / Provisi\u00f3n para Sueldo Anual Complementario",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Sociales / Cargas Sociales a Pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas Sociales"
- },
- {
- "children": [
- {
- "name": "Otras Deudas / Acreedores Varios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Deudas / Honorarios Directores y S\u00edndicos a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Deudas / Dividendos a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Deudas / Cobros por Adelantado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras Deudas"
- },
- {
- "children": [
- {
- "name": "Previsiones / Previsi\u00f3n para Garant\u00edas por Service",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Previsiones / Previsi\u00f3n para juicios Pendientes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Previsiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Previsiones"
- },
- {
- "children": [
- {
- "name": "Deudas Comerciales / Anticipos de Clientes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Comerciales / (-) Intereses a Devengar por Compras al Cr\u00e9dito",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Comerciales / Proveedores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas Comerciales"
- },
- {
- "children": [
- {
- "name": "Deudas Bancarias y Financieras / Debentures Emitidos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Bancarias y Financieras / Intereses a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Bancarias y Financieras / Obligaciones a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Bancarias y Financieras / Prestamos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Bancarias y Financieras / Adelantos en Cuenta Corriente",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas Bancarias y Financieras"
- },
- {
- "children": [
- {
- "name": "Deudas Fiscales / Impuesto sobre los Bienes Personales a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Fiscales / Impuesto a la Ganancia M\u00ednima Presunta a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Fiscales / Monotributo a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Fiscales / IVA a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Fiscales / Impuesto a los D\u00e9bitos y Cr\u00e9ditos Bancarios a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Fiscales / Impuesto a las Ganancias a Pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas Fiscales"
- }
- ],
- "name": "PASIVO"
- },
- {
- "children": [
- {
- "name": "Otros Cr\u00e9ditos / Anticipo de Impuestos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros Cr\u00e9ditos / Anticipos a Proveedores",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros Cr\u00e9ditos / Pr\u00e9stamos otorgados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros Cr\u00e9ditos / Accionistas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros Cr\u00e9ditos / Intereses Pagados por Adelantado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros Cr\u00e9ditos / Alquileres Pagados por Adelantado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros Cr\u00e9ditos / Anticipo al Personal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros Cr\u00e9ditos / (-) Intereses (+) a Devengar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros Cr\u00e9ditos / (-) Previsi\u00f3n para Descuentos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otros Cr\u00e9ditos"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos por Ventas / Deudores por Ventas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ditos por Ventas / Deudores Morosos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ditos por Ventas / Deudores en Gesti\u00f3n Judicial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ditos por Ventas / Deudores Varios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ditos por Ventas / (-) Previsi\u00f3n para Ds. Incobrables",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos por Ventas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y bancos - Valores a Depositar ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Caja y Bancos.../ BCO. CTA CTE ARS",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y Bancos - Cuentas Corrientes"
- },
- {
- "name": "Caja y bancos - Recaudaciones a Depositar ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Caja y bancos - Caja / efectivo ARS",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y Bancos - Caja"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Fondos fijos / caja chica 01 ARS",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y Bancos - Fondos fijos"
- },
- {
- "children": [
- {
- "name": "Caja y bancos - Caja / efectivo USD",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y Bancos - Moneda Extranjera"
- }
- ],
- "name": "Caja y Bancos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bienes de Cambio - Mercader\u00edas / Categoria de productos 01",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Bienes de Cambio - Mercader\u00edas"
- },
- {
- "name": "Materias primas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bienes de Cambio - Mercader\u00edas en Tr\u00e1nsito",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos Elaborados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos en Curso de Elaboraci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Bienes de Cambio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materiales Varios ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Bienes de Cambio"
- },
- {
- "children": [
- {
- "name": "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones / Acciones Permanentes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones / T\u00edtulos P\u00fablicos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones / Acciones Transitorias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones"
- },
- {
- "children": [
- {
- "name": "Bienes Inmateriales / (-) Amortizaci\u00f3n Acumulada",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bienes Inmateriales / Patentes de Invenci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bienes Inmateriales / Concesiones y Franquicias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bienes Inmateriales / Marcas de F\u00e1brica",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Bienes Inmateriales"
- },
- {
- "children": [
- {
- "name": "Bienes de Uso / Inmuebles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bienes de Uso / Maquinaria",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bienes de Uso / Rodados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bienes de Uso / (-) Depreciaci\u00f3n Acumulada",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bienes de Uso / Equipos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Bienes de Uso"
- }
- ],
- "name": "ACTIVO"
- }
- ],
- "name": "Cuentas Patrimoniales"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Compras - Categoria de productos 01"
- }
- ],
- "name": "Compras"
- },
- {
- "name": "Costos de Producci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de Administraci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de Comercializaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cuentas de Movimiento"
- }
- ],
- "name": "Argentina"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/at_austria_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/at_austria_chart_template.json
deleted file mode 100644
index 293a2cb..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/at_austria_chart_template.json
+++ /dev/null
@@ -1,1103 +0,0 @@
-{
- "name": "Austria - Chart of Accounts",
- "root": {
- "children": [
- {
- "children": [
- {
- "name": "1600 bis 1690 Waren",
- "report_type": "Balance Sheet"
- },
- {
- "name": "1350 bis 1390 Betriebsstoffe",
- "report_type": "Balance Sheet"
- },
- {
- "name": "1700 bis 1790 Noch nicht abgerechenbare Leistungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "1200 bis 1290 Bezogene Teile",
- "report_type": "Balance Sheet"
- },
- {
- "name": "1300 bis 1340 Hilfsstoffe",
- "report_type": "Balance Sheet"
- },
- {
- "name": "1000 bis 1090 Bezugsverrechnung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "1400 bis 1490 Unfertige Erzeugniss",
- "report_type": "Balance Sheet"
- },
- {
- "name": "geleistete Anzahlungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "1500 bis 1590 Fertige Erzeugniss",
- "report_type": "Balance Sheet"
- },
- {
- "name": "1900 bis 1990 Wertberichtigungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "1100 bis 1190 Rohstoffe",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Summe Vorr\u00e4te"
- },
- {
- "children": [
- {
- "name": "4600 bis 4620 Erl\u00f6se aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se 0 % Ausfuhrlieferungen/Drittl\u00e4nder",
- "report_type": "Profit and Loss"
- },
- {
- "name": "4500 bis 4570 Ver\u00e4nderungen des Bestandes an fertigen und unfertigen Erzeugn. sowie an noch nicht abrechenbaren Leistungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "4660 bis 4670 Ertr\u00e4ge aus der Zuschreibung zum Anlageverm\u00f6gen, ausgen. Finanzanlagen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se 10 %",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus im Inland stpfl. EG Lieferungen 10 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se i.g. Lieferungen (stfr)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "4800 bis 4990 \u00dcbrige betriebliche Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "4580 bis 4590 andere aktivierte Eigenleistungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "4400 bis 4490 Erl\u00f6sschm\u00e4lerungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se 20 %",
- "report_type": "Profit and Loss"
- },
- {
- "name": "4700 bis 4790 Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "4630 bis 4650 Ertr\u00e4ge aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus im Inland stpfl. EG Lieferungen 20 % USt",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Summe Betriebliche Ertr\u00e4ge"
- },
- {
- "children": [
- {
- "name": "Aufwandsstellenrechnung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "6400 bis 6440 Aufwendungen f\u00fcr Abfertigungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "6000 bis 6190 L\u00f6hne",
- "report_type": "Profit and Loss"
- },
- {
- "name": "6700 bis 6890 Sonstige Sozialaufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "6660 bis 6690 Gehaltsabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte",
- "report_type": "Profit and Loss"
- },
- {
- "name": "6500 bis 6550 Gesetzlicher Sozialaufwand Arbeiter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "6560 bis 6590 Gesetzlicher Sozialaufwand Angestellte",
- "report_type": "Profit and Loss"
- },
- {
- "name": "6600 bis 6650 Lohnabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte",
- "report_type": "Profit and Loss"
- },
- {
- "name": "6450 bis 6490 Aufwendungen f\u00fcr Altersversorgung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "6200 bis 6390 Geh\u00e4lter",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Summe Personalaufwand"
- },
- {
- "children": [
- {
- "name": "5100 bis 5190 Verbrauch an Rohstoffen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwandsstellenrechnung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "5500 bis 5590 Verbrauch von Werkzeugen und anderen Erzeugungshilfsmittel",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneinkauf igErwerb 10 % VSt/10 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneinkauf igErwerb ohne Vorsteuerabzug und 20 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "5600 bis 5690 Verbrauch von Brenn- und Treibstoffen, Energie und Wasser",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneinkauf igErwerb ohne Vorsteuerabzug und 10 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneinkauf 20 %",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneinkauf 10 %",
- "report_type": "Profit and Loss"
- },
- {
- "name": "5200 bis 5290 Verbrauch von bezogenen Fertig- und Einzelteilen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneinkauf igErwerb 20 % VSt/20 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "5700 bis 5790 Sonstige bezogene Herstellungsleistungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Skontoertr\u00e4ge auf sonstige bezogene Herstellungsleistungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Skontoertr\u00e4ge auf Materialaufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "5300 bis 5390 Verbrauch von Hilfsstoffen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "5400 bis 5490 Verbrauch von Betriebsstoffen",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Summe Wareneinsatz"
- },
- {
- "children": [
- {
- "name": "8400 bis 8440 Au\u00dferordentliche Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "nicht ausgenutzte Lieferantenskonti",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus dem Abgang von Wertpapieren des Umlaufverm\u00f6gens",
- "report_type": "Profit and Loss"
- },
- {
- "name": "8260 bis 8270 Aufwendungen aus sonst. Fiananzanlagen und aus Wertpapieren des Umlaufverm\u00f6gens",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus dem Abgang von sonstigen Finanzanlagen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "8600 bis 8690 Aufl\u00f6sung unversteuerten R\u00fccklagen"
- },
- {
- "name": "Erl\u00f6se aus dem Abgang von Beteiligungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gewinabfuhr bzw. Verlust\u00fcberrechnung aus Ergebnisabf\u00fchrungsvertr\u00e4gen"
- },
- {
- "name": "8220 bis 8250 Aufwendungen aus Beteiligungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "8750 bis 8790 Aufl\u00f6sung von Gewinnr\u00fccklagen"
- },
- {
- "name": "Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Finanzanlagen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "8280 bis 8340 Zinsen und \u00e4hnliche Aufwendungem",
- "report_type": "Profit and Loss"
- },
- {
- "name": "8800 bis 8890 Zuweisung von unversteuerten R\u00fccklagen"
- },
- {
- "name": "8000 bis 8040 Ertr\u00e4ge aus Beteiligungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "8450 bis 8490 Au\u00dferordentliche Aufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "8700 bis 8740 Aufl\u00f6sung von Kapitalr\u00fccklagen"
- },
- {
- "name": "Buchwert abgegangener Wertpapiere des Umlaufverm\u00f6gens",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Wertpapieren des Umlaufverm\u00f6gens",
- "report_type": "Profit and Loss"
- },
- {
- "name": "8050 bis 8090 Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "8500 bis 8590 Steuern vom Einkommen und vom Ertrag"
- },
- {
- "name": "Buchwert abgegangener sonstiger Finanzanlagen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "8100 bis 8130 Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Buchwert abgegangener Beteiligungen",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Summe Finanzertr\u00e4ge und Aufwendungen"
- },
- {
- "children": [
- {
- "name": "7480 bis 7490 Lizenzaufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Spenden und Trinkgelder",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige betrieblichen Aufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7200 bis 7290 Instandhaltung u. Reinigung durh Dritte, Entsorgung, Beleuchtung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7320 bis 7330 Kfz - Aufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7750 bis 7760 Beratungs- und Pr\u00fcfungsaufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7800 bis 7810 Schadensf\u00e4lle",
- "report_type": "Profit and Loss"
- },
- {
- "name": "B\u00fcromaterial und Drucksorten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwandsstellenrechnung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Skontoertr\u00e4ge auf sonstige betriebliche Aufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7840 bis 7880 Verschiedene betriebliche Aufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7910 bis 7950 Aufwandsstellenrechung der Hersteller",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fachliteratur und Zeitungen ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7540 bis 7570 Provisionen an Dritte",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7380 bis 7390 Nachrichtenaufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen vom Umlaufverm\u00f6gen, soweit diese die im Unternehmen \u00fcblichen Abschreibungen \u00fcbersteigen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7700 bis 7740 Versicherungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7010 bis 7080 Abschreibungen auf das Anlageverm\u00f6gen (ausgenommen Finanzanlagen)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verluste aus dem Abgang vom Anlageverm\u00f6gen, ausgenommen Finanzanlagen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Spesen des Geldverkehrs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7360 bis 7370 Tag- und N\u00e4chtigungsgelder",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf aktivierte Aufwendungen f\u00fcr das Ingangs. u. Erweitern des Betriebes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7580 bis 7590 Aufsichtsratsverg\u00fctungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7400 bis 7430 Miet- und Pachtaufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7440 bis 7470 Leasingaufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7340 bis 7350 Reise- und Fahraufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Herstellungskosten der zur Erzielung der Umsatzerl\u00f6se erbrachten Leistungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aus- und Fortbildung",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "7100 bis 7190 Sonstige Steuern"
- },
- {
- "name": "7650 bis 7680 Werbung und Repr\u00e4sentationen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vertriebskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwaltungskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mitgliedsbeitr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7300 bis 7310 Transporte durch Dritte",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7500 bis 7530 Aufwand f\u00fcr beigestelltes Personal",
- "report_type": "Profit and Loss"
- },
- {
- "name": "7610 bis 7620 Druckerzeugnisse und Vervielf\u00e4ltigungen",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Summe Abschreibungen und Aufwendungen"
- },
- {
- "children": [
- {
- "name": "Umsatzsteuer-Evidenzkonto f\u00fcr erhaltene Anzahlungen auf Bestellungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Pensionen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "3380 bis 3390 Verbindlichkeiten aus der Annahme gezogener Wechsel u. d. Ausstellungen eigener Wechsel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Gesellschaften",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindlichkeiten aus Lieferungen u. Leistungen EU",
- "report_type": "Balance Sheet"
- },
- {
- "name": "3180 bis 3190 Verbindlichkeiten gegen\u00fcber Finanzinstituten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "3110 bis 3170 Verbindlichkeiten gegen\u00fcber Kredidinstituten",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindlichkeiten aus Lieferungen u. Leistungen Inland",
- "report_type": "Balance Sheet"
- },
- {
- "name": "3400 bis 3470 Verbindlichkeiten gegen\u00fc. verb. Untern., Verbindl. gegen\u00fc. Untern., mit denen eine Beteiligungsverh\u00e4lnis besteht",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anleihen (einschlie\u00dflich konvertibler)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Umsatzsteuer aus i.g. Erwerb 10%"
- },
- {
- "account_type": "Tax",
- "name": "USt. \u00a719 /art (reverse charge)"
- },
- {
- "name": "3040 bis 3090 Sonstige R\u00fcckstellungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "3700 bis 3890 \u00dcbrige sonstige Verbindlichkeiten",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Umsatzsteuer aus i.g. Erwerb 20%"
- },
- {
- "name": "Umsatzsteuer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Umsatzsteuer aus i.g. Lieferungen 20%"
- },
- {
- "account_type": "Tax",
- "name": "Umsatzsteuer aus i.g. Lieferungen 10%"
- },
- {
- "name": "Erhaltene Anzahlungenauf Bestellungen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindlichkeiten aus Lieferungen u. Leistungen sonst. Ausland",
- "report_type": "Balance Sheet"
- },
- {
- "name": "3900 bis 3990 Passive Rechnungsabgrenzungsposten",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Verrechnung Finanzamt"
- },
- {
- "account_type": "Tax",
- "name": "Umsatzsteuer Zahllast"
- },
- {
- "name": "3020 bis 3030 Steuerr\u00fcckstellungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Abfertigung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "3600 bis 3690 Verbindlichkeiten im Rahmen der sozialen Sicherheit",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Summe Fremdkapital"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "9400 bis 9590 Bewertungsreserven uns sonst. unversteuerte R\u00fccklagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "9700 bis 9790 Einlagen stiller Gesellschafter "
- },
- {
- "name": "9900 bis 9999 Evidenzkonten"
- },
- {
- "account_type": "Equity",
- "name": "Bilanzgewinn (-verlust )",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "9300 bis 9380 Gewinnr\u00fccklagen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "9000 bis 9180 Gezeichnetes bzw. gewidmetes Kapital",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Er\u00f6ffnungsbilanz"
- },
- {
- "account_type": "Equity",
- "name": "nicht eingeforderte ausstehende Einlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gewinn- und Verlustrechnung"
- },
- {
- "name": "9600 bis 9690 Privat und Verrechnungskonten bei Einzelunternehmen und Personengesellschaften"
- },
- {
- "name": "Schlussbilanz"
- },
- {
- "account_type": "Equity",
- "name": "9200 bis 9290 Kapitalr\u00fccklagen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Summe Eigenkapital R\u00fccklagen Abschlusskonten"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Pauschalwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Disagio",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "2150 bis 2170 Forderungen aus Lief. und Leist. Ausland",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Vorsteuer aus ig. Erwerb 10%"
- },
- {
- "account_type": "Receivable",
- "name": "Schecks in Inlandsw\u00e4hrung",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. EU",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Steuerabgrenzung",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "2200 bis 2220 Forderungen gegen\u00fcber verbundenen Unternehmen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Kassenbestand",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Eigene Anteile (Wertpapiere)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Einfuhrumsatzsteuer (bezahlt)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Unterschiedsbetrag zur gebotenen Pensionsr\u00fcckstellung",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Wertberichtigungen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Besitzwechsel ...",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "2300 bis 2460 Sonstige Forderungen und Verm\u00f6gensgegenst\u00e4nde",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Einzelwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Anteile an verbundenen Unternehmen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Vorsteuer \u00a719/Art 19 ( reverse charge ) "
- },
- {
- "account_type": "Receivable",
- "name": "Vorsteuer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Vorsteuer aus ig. Erwerb 20%"
- },
- {
- "account_type": "Receivable",
- "name": "Eingeforderte aber noch nicht eingezahlte Einlagen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Pauschalwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Wertberichtigungen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Sonstige Anteile",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Aktive Rechnungsabrenzungsposten",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "2100 bis 2120 Forderungen aus Lief. und Leist. EU",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "2750 bis 2770 Kassenbest\u00e4nde in Fremdw\u00e4hrung",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Postwertzeichen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Pauschalwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. EU",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Stempelmarken",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Einzelwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "2250 bis 2270 Forderungen gegen\u00fcber Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Einzelwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Bank / Guthaben bei Kreditinstituten",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "2000 bis 2007 Forderungen aus Lief. und Leist. Inland",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "2630 bis 2670 Sonstige Wertpapiere",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Summe Umlaufverm\u00f6gen"
- },
- {
- "children": [
- {
- "name": "Fertigungsmaschinen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geleistete Anzahlungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Ausleihungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Genossenschaften ohne Beteiligungscharakter",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gebinde",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Konzessionen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgeb\u00e4uden",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Antriebsmaschinen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wohn- und Sozialgeb\u00e4ude auf eigenem Grund",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit im Erzeugerprozess verwendet",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anteile an Kapitalgesellschaften ohne Beteiligungscharakter",
- "report_type": "Balance Sheet"
- },
- {
- "name": "LKW",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bauliche Investitionen in fremden (gepachteten) Betriebs- und Gesch\u00e4ftsgeb\u00e4uden",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hebezeuge und Montageanlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aufwendungen f\u00fcs das Ingangssetzen u. Erweitern eines Betriebes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf eigenem Grund",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anteile an Personengesellschaften ohne Beteiligungscharakter",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Andere Erzeugungshilfsmittel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Andere Bef\u00f6rderungsmittel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anteile an verbundenen Unternehmen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anlagen im Bau",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wohn- und Sozialgeb\u00e4ude auf fremdem Grund",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Beteiligungen an Gemeinschaftunternehmen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geleistete Anzahlungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "B\u00fcromaschinen, EDV - Anlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gesch\u00e4fts(Firmen)wert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Energieversorgungsanlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf fremdem Grund",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Marken, Warenzeichen und Musterschutzrechte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Vorrichtungen, Formen und Modelle",
- "report_type": "Balance Sheet"
- },
- {
- "name": "44 bis 49 Sonstige Maschinen und maschinelle Anlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit nicht im Erzeugungsprozess verwendet",
- "report_type": "Balance Sheet"
- },
- {
- "name": "940 bis 970 Sonstige Finanzanlagen, Wertrechte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Beteiligungen an angeschlossenen (assoziierten) Unternehmen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "PKW",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pacht- und Mietrechte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Transportanlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccksgleiche Rechte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Datenverarbeitungsprogramme",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fcckseinrichtunten auf fremdem Grund",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Beteiligungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Beheizungs- und Beleuchtungsanlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fcckseinrichtunten auf eigenem Grund",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Patentrechte und Lizenzen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausleihungen an verbundene Unternehmen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Nachrichten- und Kontrollanlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "920 bis 930 Festverzinsliche Wertpapiere des Anlageverm\u00f6gens",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Unbebaute Grundst\u00fccke",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Allgemeine Werkzeuge und Handwerkzeuge",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geleistete Anzahlungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausleihungen an verbundene Unternehmen, mit denen ein Beteiligungsverh\u00e4lnis besteht",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Andere Betriebs- und Gesch\u00e4ftsausstattung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anteile an Investmentfonds",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bebaute Grundst\u00fccke (Grundwert)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Maschinenwerkzeuge",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Summe Kontoklasse 0 Anlageverm\u00f6gen"
- }
- ],
- "name": "Account Chart - Austria EKR2010"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/be_l10nbe_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/be_l10nbe_chart_template.json
deleted file mode 100644
index e320b82..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/be_l10nbe_chart_template.json
+++ /dev/null
@@ -1,4171 +0,0 @@
-{
- "name": "Belgian PCMN",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Acomptes re\u00e7us sur commandes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournisseurs C.E.E.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fournisseurs importation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fournisseurs belges",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fournisseurs ordinaires",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Entreprises li\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Entreprises avec lesquelles il existe un lien de participation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Entreprises apparent\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Effets \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Entreprises avec lesquelles il existe un lien de participation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Entreprises li\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Entreprises apparent\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Fournisseurs importation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fournisseurs belges",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fournisseurs C.E.E.",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fournisseurs ordinaires",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fournisseurs : dettes en compte",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dettes commerciales",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres emprunts",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Banque B",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Banque A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Promesses",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Banque A",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Banque B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dettes en compte",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Banque A",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Banque B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9dits d'acceptation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Etablissements de cr\u00e9dit",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Dettes sur droits r\u00e9els sur immeubles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dettes de location-financement de biens immobiliers",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dettes de location-financement de biens mobiliers",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dettes de location-financement et assimil\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Non convertibles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Convertibles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Emprunts obligataires non subordonn\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Convertibles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Non convertibles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Emprunts subordonn\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Autres dettes diverses",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dettes envers les coparticipants des associations momentan\u00e9es et en participation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Administrateurs, g\u00e9rants, associ\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres entreprises avec lesquelles il existe un lien de participation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Entreprises li\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Rentes viag\u00e8res capitalis\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dettes diverses",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cautionnements re\u00e7us en num\u00e9raires",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DETTES A PLUS D'UN AN",
- "report_type": "Balance Sheet"
- },
- {
- "name": "PRIMES D'EMISSION",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reprises de r\u00e9ductions de valeur",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Plus-values de r\u00e9\u00e9valuation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Plus-values de r\u00e9\u00e9valuation sur immobilisations incorporelles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Plus-values de r\u00e9\u00e9valuation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reprises de r\u00e9ductions de valeur",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Plus-values de r\u00e9\u00e9valuation sur immobilisations corporelles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reprises de r\u00e9ductions de valeur",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Plus-values de r\u00e9\u00e9valuation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Plus-values de r\u00e9\u00e9valuation sur immobilisations financi\u00e8res",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Plus-values de r\u00e9\u00e9valuation sur stocks",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reprises de r\u00e9ductions de valeur sur placements de tr\u00e9sorerie",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PLUS-VALUES DE REEVALUATION",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Capital amorti",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital non amorti",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital souscrit ou capital personnel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital non appel\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4ts personnels",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Op\u00e9rations courantes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9mun\u00e9rations et autres avantages",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Compte de l'exploitant",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CAPITAL",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Montants transf\u00e9r\u00e9s aux r\u00e9sultats",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Montants obtenus",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "SUBSIDES EN CAPITAL",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "B\u00e9n\u00e9fice report\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Perte report\u00e9e",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "BENEFICE (PERTE) REPORTE(E)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisions pour garanties techniques attach\u00e9es aux ventes et prestations d\u00e9j\u00e0 effectu\u00e9es par l'entreprise",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Pour risques divers ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provision pour d\u00e9part de personnel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provision pour charge de liquidation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pour propre assureur",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pour risques inh\u00e9rents aux op\u00e9rations de cr\u00e9dits \u00e0 moyen ou long terme",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pour amendes, doubles droits, p\u00e9nalit\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pour litiges en cours",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour autres risques et charges",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour s\u00fbret\u00e9s personnelles ou r\u00e9elles constitu\u00e9es \u00e0 l'appui de dettes et d'engagements de tiers",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour engagements relatifs \u00e0 l'acquisition ou \u00e0 la cession d'immobilisations",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour ex\u00e9cution de commandes pass\u00e9es ou re\u00e7ues",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour positions et march\u00e9s \u00e0 terme en devises ou positions et march\u00e9s \u00e0 terme en marchandises",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour pensions et obligations similaires",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour charges fiscales",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour grosses r\u00e9parations et gros entretiens",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour autres risques et charges",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PROVISIONS POUR RISQUES ET CHARGES",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "R\u00e9serve pour renouvellement des immobilisations",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9serve pour r\u00e9gularisation de dividendes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9serve pour installations en faveur du personnel 1333 R\u00e9serves libres",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00e9serves disponibles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9serves immunis\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Autres r\u00e9serves indisponibles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9serve pour actions propres",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00e9serves indisponibles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9serve l\u00e9gale",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "RESERVES",
- "report_type": "Balance Sheet"
- },
- {
- "name": "COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CLASSE 1",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Produits finis",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valeur d'acquisition",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PRODUITS FINIS",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Rebuts",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "D\u00e9chets",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Travaux en cours",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Produits en cours de fabrication",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Travaux en association momentan\u00e9e",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Produits semi-ouvr\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valeur d'acquisition",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "EN COURS DE FABRICATION",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Mati\u00e8res d'approvisionnement",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Imprim\u00e9s et fournitures de bureau",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Fournitures de services sociaux",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Emballages r\u00e9cup\u00e9rables",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Emballages perdus",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Emballages commerciaux",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Energie, charbon, coke, Mazout, essence, propane",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Produits d'entretien",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Fournitures diverses et petit outillage",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valeur d'acquisition",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "APPROVISIONNEMENTS ET FOURNITURES",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Valeur d'acquisition",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "APPROVISIONNEMENTS - MATIERES PREMIERES",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "B\u00e9n\u00e9fice pris en compte",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Valeur d'acquisition",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "COMMANDES EN COURS D'EXECUTION",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Acomptes vers\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ACOMPTES VERSES SUR ACHATS POUR STOCKS",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Immeuble A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Immeuble B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valeur d'acquisition",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Immeuble A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Immeuble B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Immeubles construits en vue de leur revente",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "IMMEUBLES DESTINES A LA VENTE",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Groupe B",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Groupe A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valeur d'acquisition",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "MARCHANDISES",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CLASSE 3. STOCK ET COMMANDES EN COURS D'EXECUTION",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Co\u00fbt des frais de restructuration",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements sur frais de restructuration",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Frais de restructuration",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortissements sur agios sur emprunts et frais d'\u00e9mission d'emprunts",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Agios sur emprunts et frais d'\u00e9mission d'emprunts",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Frais d'\u00e9mission d'emprunts et primes de remboursement",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Frais de constitution et d'augmentation de capital",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements sur frais de constitution et d'augmentation de capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Frais de constitution et d'augmentation de capital",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortissements sur int\u00e9r\u00eats intercalaires",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Int\u00e9r\u00eats intercalaires",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Int\u00e9r\u00eats intercalaires",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Autres frais d'\u00e9tablissement",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements sur autres frais d'\u00e9tablissement",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres frais d'\u00e9tablissement",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "FRAIS D'ETABLISSEMENT",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements sur goodwill",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Plus-values act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Co\u00fbt d'acquisition",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Goodwill",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Acomptes vers\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Frais de recherche et de mise au point",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements sur frais de recherche et de mise au point",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Plus-values act\u00e9es sur frais de recherche et de mise au point",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Frais de recherche et de d\u00e9veloppement",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Concessions, brevets, licences, savoir-faire, marques, etc...",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Plus-values act\u00e9es sur concessions, brevets, etc...",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements sur concessions, brevets, etc...",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Concessions, brevets, licences, savoir-faire, marques et droits similaires",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valeur d'acquisition",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Plus-values act\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres droits r\u00e9els sur des immeubles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Frais d'acquisition des terrains \u00e0 b\u00e2tir",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Voies de transport et ouvrages d'art",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres b\u00e2timents d'exploitation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux",
- "report_type": "Balance Sheet"
- },
- {
- "name": "B\u00e2timents industriels",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valeur d'acquisition",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Sur voies de transport et ouvrages d'art",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur autres b\u00e2timents d'exploitation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur b\u00e2timents administratifs et commerciaux",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur b\u00e2timents industriels",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Plus-values act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Sur b\u00e2timents industriels",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur b\u00e2timents administratifs et commerciaux",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur autres b\u00e2timents d'exploitation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur voies de transport et ouvrages d'art",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur frais d'acquisition des terrains b\u00e2tis",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements sur terrains b\u00e2tis",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Terrains b\u00e2tis",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Voies de transport et ouvrages d'art",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres b\u00e2timents d'exploitation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux",
- "report_type": "Balance Sheet"
- },
- {
- "name": "B\u00e2timents industriels",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Frais d'acquisition sur constructions",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Constructions sur sol d'autrui",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Sur frais d'acquisition sur constructions",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur autres b\u00e2timents d'exploitation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur b\u00e2timents administratifs et commerciaux",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur b\u00e2timents industriels",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur constructions sur sol d'autrui",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur voies de transport et ouvrages d'art",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements sur constructions",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Sur b\u00e2timents industriels",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur b\u00e2timents administratifs et commerciaux",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur autres b\u00e2timents d'exploitation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur voies de transport et ouvrages d'art",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Plus-values act\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Constructions",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Plus-values act\u00e9es sur terrains",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortissements sur frais d'acquisition",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9ductions de valeur sur terrains",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements et r\u00e9ductions de valeur",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Terrains",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Frais d'acquisition sur terrains",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Terrains",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "TERRAINS ET CONSTRUCTIONS",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Division A",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Division B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Outillage",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Installation de conditionnement d'air",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Installation de chauffage",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Installation de chargement",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Installation d'\u00e9lectricit\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Installation d'eau",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Installation de gaz",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Installation de vapeur",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Installations",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Division A",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Division B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Machines",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Sur machines",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur installations",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur outillage",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Plus-values act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Sur installations",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur machines",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur outillage",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "INSTALLATIONS, MACHINES ET OUTILLAGE",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Idem sur mat\u00e9riel ferroviaire",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements sur mat\u00e9riel automobile",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Idem sur mat\u00e9riel naval",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Idem sur mat\u00e9riel fluvial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Idem sur mat\u00e9riel a\u00e9rien",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements sur mat\u00e9riel roulant",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Plus-values sur mat\u00e9riel automobile",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Idem sur mat\u00e9riel ferroviaire",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Idem sur mat\u00e9riel fluvial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Idem sur mat\u00e9riel naval",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Idem sur mat\u00e9riel a\u00e9rien",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Plus-values sur mat\u00e9riel roulant",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mat\u00e9riel ferroviaire",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Voitures",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Camions",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mat\u00e9riel automobile",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mat\u00e9riel naval",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mat\u00e9riel fluvial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mat\u00e9riel a\u00e9rien",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mat\u00e9riel roulant",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Plus-values act\u00e9es sur mat\u00e9riel de bureau et service social",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Plus-values act\u00e9es sur mobilier",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Plus-values act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortissements sur mobilier",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements sur mat\u00e9riel de bureau et service social",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Mobilier oeuvres sociales",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mobilier des autres b\u00e2timents d'exploitation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mobilier des b\u00e2timents administratifs et commerciaux",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mobilier des b\u00e2timents industriels",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mobilier",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Des b\u00e2timents industriels",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Des b\u00e2timents administratifs et commerciaux",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Des autres b\u00e2timents d'exploitation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Des oeuvres sociales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mat\u00e9riel de bureau et de service social",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mobilier",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "MOBILIER ET MATERIEL ROULANT",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Constructions",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Terrains",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements et r\u00e9ductions de valeur sur terrains et constructions en leasing",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Plus-values sur emphyt\u00e9ose, leasing et droits similaires : terrains et constructions",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Terrains et constructions",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel roulant",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mobilier",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements sur mobilier et mat\u00e9riel roulant en leasing",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Plus-values act\u00e9es sur mobilier et mat\u00e9riel roulant en leasing",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mobilier et mat\u00e9riel roulant",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Plus-values act\u00e9es sur installations, machines et outillage pris en leasing",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements sur installations, machines et outillage pris en leasing",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Installations",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Machines",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Outillage",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Installations, machines et outillage",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "IMMOBILISATION DETENUES EN LOCATION-FINANCEMENT ET DROITS SIMILAIRES",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements sur emballages r\u00e9cup\u00e9rables",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements sur mat\u00e9riel d'emballage",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements sur r\u00e9serve immobili\u00e8re",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements sur maison d'habitation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements sur frais d'am\u00e9nagement des locaux pris en location",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements sur autres immobilisations corporelles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Plus-values act\u00e9es sur autres immobilisations corporelles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mat\u00e9riel d'emballage",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9serve immobili\u00e8re",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Maison d'habitation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Frais d'am\u00e9nagements de locaux pris en location",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "AUTRES IMMOBILISATIONS CORPORELLES",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Installations, machines et outillage",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Constructions",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres immobilisations corporelles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mobilier et mat\u00e9riel roulant",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Immobilisations en cours",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Avances et acomptes vers\u00e9s sur immobilisations en cours",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "IMMOBILISATIONS CORPORELLES EN COURS ET ACOMPTES VERSES",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Effets \u00e0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances en compte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Titres \u00e0 revenu fixe",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances douteuses",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres cr\u00e9ances",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Plus-values act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valeur d'acquisition",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Montants non appel\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres actions et parts",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances douteuses",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Effets \u00e0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances en compte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Titres \u00e0 revenu fixes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ances sur des entreprises li\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Valeur d'acquisition",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Montants non appel\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Plus-values act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Participations dans des entreprises li\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Titres \u00e0 revenu fixe",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Effets \u00e0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances en compte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances douteuses",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ances sur des entreprises avec lesquelles il existe un lien de participation",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Plus-values act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valeur d'acquisition",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Montants non appel\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Participations dans des entreprises avec lesquelles il existe un lien de participation",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Autres cautionnements vers\u00e9s en num\u00e9raires",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Eau",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Electricit\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "name": "T\u00e9l\u00e9phone, t\u00e9lefax, t\u00e9lex",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gaz",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cautionnements vers\u00e9s en num\u00e9raires",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "IMMOBILISATIONS FINANCIERES",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances douteuses",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Acomptes vers\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Retenues sur garanties",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Sur clients exportation hors C.E.E.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur clients C.E.E.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur clients Belgique",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur entreprises avec lesquelles il existe un lien de participation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur entreprises li\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Effets \u00e0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Sur clients exportation hors C.E.E.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances en compte sur entreprises li\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur entreprises avec lesquelles il existe un lien de participation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur clients Belgique",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur clients C.E.E.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances sur les coparticipants",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clients",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ances commerciales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Sur autres d\u00e9biteurs",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur entreprises li\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur entreprises avec lesquelles il existe un lien de participation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Effets \u00e0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances douteuses",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances entreprises avec lesquelles il existe un lien de participation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances entreprises li\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances autres d\u00e9biteurs",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ances en compte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances r\u00e9sultant de la cession d'immobilisations donn\u00e9es en leasing",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres cr\u00e9ances",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CREANCES A PLUS D'UN AN",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CLASSE 2. FRAIS D'ETABLISSEMENT. ACTIFS IMMOBILISES ET CREANCES A PLUS D'UN AN",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Valeur d'acquisition",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Montants non appel\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ACTIONS ET PARTS"
- },
- {
- "account_type": "Cash",
- "name": "ACTIONS PROPRES",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "D'un mois au plus",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "De plus d'un mois et \u00e0 un an au plus",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "De plus d'un an",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DEPOTS A TERME"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Valeur d'acquisition",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "TITRES A REVENUS FIXES"
- },
- {
- "children": [
- {
- "name": "Comptes ouverts aupr\u00e8s des divers \u00e9tablissements"
- }
- ],
- "name": "ETABLISSEMENTS DE CREDIT."
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Ch\u00e8ques \u00e0 encaisser",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Coupons \u00e0 encaisser",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "VALEURS ECHUES A L'ENCAISSEMENT"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Caisses - timbres",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Caisse principale",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caisses - esp\u00e8ces"
- }
- ],
- "name": "CAISSES"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Compte courant",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Ch\u00e8ques \u00e9mis",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "OFFICE DES CHEQUES POSTAUX"
- },
- {
- "account_type": "Cash",
- "name": "VIREMENTS INTERNES",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CLASSE 5. PLACEMENTS DE TRESORERIE ET DE VALEURS DISPONIBLES"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "ACOMPTES RECUS SUR COMMANDES",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Tanti\u00e8mes de l'exercice",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Autres allocataires",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Dividendes et tanti\u00e8mes d'exercices ant\u00e9rieurs",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Dividendes de l'exercice",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DETTES DECOULANT DE L'AFFECTATION DES RESULTATS"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Acomptes re\u00e7us",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Factures \u00e0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Fournisseurs importation",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Fournisseurs CEE",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Fournisseurs belges",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fournisseurs ordinaires"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Entreprises li\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Entreprises avec lesquelles il existe un lien de participation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Entreprises apparent\u00e9es"
- }
- ],
- "name": "Effets \u00e0 payer"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Entreprises avec lesquelles il existe un lien de participation",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Entreprises li\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Entreprises apparent\u00e9es"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Fournisseurs importation",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Fournisseurs belges",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Fournisseurs CEE",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fournisseurs ordinaires"
- },
- {
- "account_type": "Payable",
- "name": "Dettes envers les coparticipants",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Fournisseurs - retenues de garanties",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fournisseurs"
- },
- {
- "account_type": "Payable",
- "name": "Compensations fournisseurs",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DETTES COMMERCIALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "1er trimestre",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Arri\u00e9r\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "3\u00e8me trimestre",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "2\u00e8me trimestre",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "4\u00e8me trimestre",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Office National de la S\u00e9curit\u00e9 Sociale"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Employ\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Ouvriers",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Administrateurs, g\u00e9rants et commissaires",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Direction",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00e9mun\u00e9rations"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Ouvriers",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Employ\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Direction",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "P\u00e9cules de vacances"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "\u00e0 4507 Autres imp\u00f4ts en Belgique",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "\u00e0 4504 Imp\u00f4ts sur le r\u00e9sultat",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Imp\u00f4ts \u00e0 l'\u00e9tranger",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dettes fiscales estim\u00e9es"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "T.V.A. \u00e0 payer - Import",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "T.V.A. \u00e0 payer - Cocontractant",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "T.V.A. \u00e0 payer - Intra-communautaire",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "T.V.A. \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Taxe d'\u00e9galisation due",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Compte courant administration T.V.A.",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "T.V.A. \u00e0 payer"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Imp\u00f4ts et taxes \u00e0 l'\u00e9tranger",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Autres imp\u00f4ts sur le r\u00e9sultat",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Autres imp\u00f4ts et taxes \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Imp\u00f4ts provinciaux \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Imp\u00f4ts communaux \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Pr\u00e9compte immobilier",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres imp\u00f4ts et taxes en Belgique"
- }
- ],
- "name": "Imp\u00f4ts et taxes \u00e0 payer"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Autres pr\u00e9comptes retenus",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Pr\u00e9compte professionnel retenu sur r\u00e9mun\u00e9rations",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Pr\u00e9compte professionnel retenu sur tanti\u00e8mes",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Pr\u00e9compte mobilier retenu sur dividendes attribu\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Pr\u00e9compte mobilier retenu sur int\u00e9r\u00eats pay\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pr\u00e9comptes retenus"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "D\u00e9parts de personnel",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Dettes et provisions sociales diverses",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Caisse d'assurances sociales pour travailleurs ind\u00e9pendants",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Oppositions sur r\u00e9mun\u00e9rations",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Assurance groupe ",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Assurances individuelles",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Assurance loi",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Assurance salaire garanti ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Assurances relatives au personnel"
- },
- {
- "account_type": "Payable",
- "name": "Provision pour gratifications de fin d'ann\u00e9e",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres dettes sociales"
- }
- ],
- "name": "DETTES FISCALES, SALARIALES ET SOCIALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Non convertibles",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Convertibles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Emprunts obligataires non subordonn\u00e9s"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Convertibles",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Non convertibles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Emprunts subordonn\u00e9s"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Cr\u00e9dits d'acceptation",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Promesses",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Dettes en compte",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Etablissements de cr\u00e9dit"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Financement de biens immobiliers",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Financement de biens mobiliers",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dettes de location-financement et assimil\u00e9es"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Effets \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Fournisseurs",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dettes commerciales"
- },
- {
- "account_type": "Payable",
- "name": "Autres emprunts",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Cautionnements re\u00e7us en num\u00e9raires",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Entreprises li\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Administrateurs, g\u00e9rants, associ\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Autres dettes",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Entreprises avec lesquelles il existe un lien de participation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dettes diverses"
- }
- ],
- "name": "DETTES A PLUS D'UN AN ECHEANT DANS L'ANNEE"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Etablissements de cr\u00e9dit. Cr\u00e9dits d'acceptation",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Etablissements de cr\u00e9dit. Dettes en compte courant",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Etablissements de cr\u00e9dit. Emprunts en compte \u00e0 terme fixe",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Etablissements de cr\u00e9dit. Promesses",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Autres emprunts",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DETTES FINANCIERES"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Compensation clients",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Administrateurs et g\u00e9rants d'entreprise",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Entreprises li\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Autres entreprises avec lesquelles il existe un lien de participation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clients, cr\u00e9ances courantes, entreprises apparent\u00e9es, administrateurs et g\u00e9rants"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Effets \u00e0 l'escompte",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Effets \u00e0 l'encaissement",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Effets \u00e0 recevoir",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Effets \u00e0 recevoir"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Clients",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Cr\u00e9ances r\u00e9sultant de livraisons de biens",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Rabais, remises, ristournes \u00e0 accorder et autres notes de cr\u00e9dit \u00e0 \u00e9tablir",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clients"
- },
- {
- "account_type": "Receivable",
- "name": "Cr\u00e9ances douteuses",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Acomptes vers\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Clients : retenues sur garanties",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Produits \u00e0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Autres entreprises avec lesquelles il existe un lien de participation",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Entreprises li\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Administrateurs et g\u00e9rants de l'entreprise",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Effets \u00e0 recevoir sur entreprises apparent\u00e9es et administrateurs et g\u00e9rants"
- }
- ],
- "name": "CREANCES COMMERCIALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Actionnaires d\u00e9faillants",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Appels de fonds",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital appel\u00e9, non vers\u00e9"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "T.V.A D\u00e9ductible",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Compte courant administration T.V.A.",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Taxe d'\u00e9galisation due",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "T.V.A. \u00e0 r\u00e9cup\u00e9rer"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Compte courant des associ\u00e9s en S.P.R.L.",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Rabais, ristournes, remises \u00e0 obtenir et autres avoirs non encore re\u00e7us",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Compte courant des administrateurs et g\u00e9rants",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Avances et pr\u00eats au personnel",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Associ\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Autres cr\u00e9ances",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Subsides \u00e0 recevoir",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Etat et \u00e9tablissements publics"
- },
- {
- "account_type": "Receivable",
- "name": "Emballages et mat\u00e9riel \u00e0 rendre",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Cr\u00e9ances sur soci\u00e9t\u00e9s apparent\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ances diverses"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Imp\u00f4ts \u00e9trangers",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "\u00e0 4127 Autres imp\u00f4ts belges",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "\u00e0 4124 Imp\u00f4ts belges sur le r\u00e9sultat",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Imp\u00f4ts et versements fiscaux \u00e0 r\u00e9cup\u00e9rer"
- },
- {
- "account_type": "Receivable",
- "name": "Produits \u00e0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Cr\u00e9ances douteuses",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Cautionnements vers\u00e9s en num\u00e9raires",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "AUTRES CREANCES"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Acomptes re\u00e7us d'autres tiers \u00e0 moins d'un an",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Participation du personnel \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Actionnaires - capital \u00e0 rembourser",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Obligations et coupons \u00e9chus",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Emballages et mat\u00e9riel consign\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Autres dettes diverses",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Cautionnements re\u00e7us en num\u00e9raires",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DETTES DIVERSES"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Charges \u00e0 reporter",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Autres produits d'exploitation",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Commissions \u00e0 obtenir",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Ristournes, rabais \u00e0 obtenir",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Produits d'exploitation"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Int\u00e9r\u00eats courus et non \u00e9chus sur pr\u00eats et d\u00e9bits",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Autres produits financiers",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Produits financiers"
- }
- ],
- "name": "Produits acquis"
- },
- {
- "account_type": "Payable",
- "name": "Charges \u00e0 imputer",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Produits d'exploitation \u00e0 reporter",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Produits financiers \u00e0 reporter",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Produits \u00e0 reporter"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Compte d'attente",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Compte de r\u00e9partition p\u00e9riodique des charges",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Transferts d'exercice",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Comptes d'attente"
- }
- ],
- "name": "COMPTES DE REGULARISATION ET COMPTES D'ATTENTE"
- }
- ],
- "name": "CLASSE 4. CREANCES ET DETTES A UN AN AU PLUS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reprises de provisions pour risques et charges exceptionnelles",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Sur immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sur immobilisations financi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sur immobilisations incorporelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Plus-values sur r\u00e9alisation d'actifs immobilis\u00e9s"
- },
- {
- "children": [
- {
- "name": "Sur immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sur immobilisations incorporelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprises d'amortissements et de r\u00e9ductions de valeur"
- },
- {
- "name": "Reprises de r\u00e9ductions de valeur sur immobilisations financi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres produits exceptionnels",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PRODUITS EXCEPTIONNELS"
- },
- {
- "children": [
- {
- "name": "Escomptes obtenus",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produits des autres cr\u00e9ances",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ecarts de conversion des devises",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Subsides en capital et en int\u00e9r\u00eats",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Plus-values sur r\u00e9alisations d'actifs circulants",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produits des actifs circulants",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Revenus des obligations",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Revenus des actions",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Revenus des cr\u00e9ances \u00e0 plus d'un an",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Produits des immobilisations financi\u00e8res"
- },
- {
- "name": "Diff\u00e9rences de change",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PRODUITS FINANCIERS"
- },
- {
- "children": [
- {
- "name": "Locations diverses \u00e0 caract\u00e8re professionnel",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Revenus des immeubles affect\u00e9s aux activit\u00e9s non professionnelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Plus-values sur r\u00e9alisations courantes d'immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Bonis sur reprises d'emballages consign\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bonis sur travaux en associations momentan\u00e9es",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Produits divers"
- },
- {
- "name": "Commissions et courtages",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Redevances pour brevets et licences",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Prestations de services",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Subsides d'exploitation et montants compensatoires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Plus-values sur r\u00e9alisations de cr\u00e9ances commerciales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "AUTRES PRODUITS D'EXPLOITATION"
- },
- {
- "children": [
- {
- "name": "Perte \u00e0 reporter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pr\u00e9l\u00e8vement sur les r\u00e9serves",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Intervention d'associ\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pr\u00e9l\u00e8vement sur le capital et les primes d'\u00e9mission",
- "report_type": "Profit and Loss"
- },
- {
- "name": "B\u00e9n\u00e9fice report\u00e9 de l'exercice pr\u00e9c\u00e9dent",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "AFFECTATION AUX RESULTATS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "R\u00e9gularisations d'imp\u00f4ts estim\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "R\u00e9gularisations d'imp\u00f4ts dus ou vers\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises de provisions fiscales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Imp\u00f4ts belges sur le r\u00e9sultat"
- },
- {
- "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "REGULARISATIONS D'IMPOTS ET REPRISES DE PROVISIONS FISCALES"
- },
- {
- "children": [
- {
- "name": "En frais d'\u00e9tablissement",
- "report_type": "Profit and Loss"
- },
- {
- "name": "En immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "En immobilisations incorporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "En immobilisations en cours",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PRODUCTION IMMOBILISEE"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Sur travaux en cours des associations momentan\u00e9es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sur commandes en cours d'ex\u00e9cution",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "B\u00e9n\u00e9fices port\u00e9s en compte sur commandes en cours"
- },
- {
- "children": [
- {
- "name": "Co\u00fbt des commandes en cours d'ex\u00e9cution",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Co\u00fbt des travaux en cours des associations momentan\u00e9es",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Commandes en cours - Co\u00fbt de revient"
- }
- ],
- "name": "Des commandes en cours d'ex\u00e9cution"
- },
- {
- "name": "Des immeubles construits destin\u00e9s \u00e0 la vente",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Des produits finis",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Des en cours de fabrication",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "VARIATION DES STOCKS ET DES COMMANDES EN COURS D'EXECUTION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prestations de services en vue de l'exportation",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Prestations de services dans les pays membres de la C.E.E.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Prestations de services en Belgique",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Prestations de services"
- },
- {
- "children": [
- {
- "name": "Ventes dans les pays membres de la C.E.E.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventes en Belgique",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventes \u00e0 l'exportation",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventes de marchandises"
- },
- {
- "children": [
- {
- "name": "Ventes en Belgique",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventes \u00e0 l'exportation",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventes dans les pays membres de la C.E.E.",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventes de d\u00e9chets et rebuts"
- },
- {
- "name": "Facturations des travaux en cours",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventes en Belgique",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventes \u00e0 l'exportation",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventes dans les pays membres de la C.E.E.",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventes de produits finis"
- },
- {
- "name": "P\u00e9nalit\u00e9s et d\u00e9dits obtenus par l'entreprise",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventes d'emballages r\u00e9cup\u00e9rables",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Sur ventes de d\u00e9chets et rebuts",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sur ventes de produits finis",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sur ventes de marchandises",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sur prestations de services",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mali sur travaux factur\u00e9s aux associations momentan\u00e9es",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Remises, ristournes et rabais accord\u00e9s"
- }
- ],
- "name": "CHIFFRE D'AFFAIRES"
- }
- ],
- "name": "CLASSE 7. - PRODUITS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Achats de mati\u00e8res premi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Remises, ristournes et rabais obtenus sur achats",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats de fournitures",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sous-traitances g\u00e9n\u00e9rales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats de services, travaux et \u00e9tudes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats d'immeubles destin\u00e9s \u00e0 la revente",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats de marchandises",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "De fournitures",
- "report_type": "Profit and Loss"
- },
- {
- "name": "De mati\u00e8res premi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D'immeubles destin\u00e9s \u00e0 la vente",
- "report_type": "Profit and Loss"
- },
- {
- "name": "De marchandises",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variations de stocks"
- }
- ],
- "name": "APPROVISIONNEMENTS ET MARCHANDISES"
- },
- {
- "children": [
- {
- "name": "R\u00e9mun\u00e9rations, primes pour assurances extral\u00e9gales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Vapeur",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Electricit\u00e9",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Eau",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gaz",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Eau, gaz, \u00e9lectricit\u00e9, vapeur"
- },
- {
- "name": "Imprim\u00e9s et fournitures de bureau",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Frais postaux",
- "report_type": "Profit and Loss"
- },
- {
- "name": "T\u00e9l\u00e9grammes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "T\u00e9l\u00e9phone",
- "report_type": "Profit and Loss"
- },
- {
- "name": "T\u00e9lex et t\u00e9l\u00e9fax",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "T\u00e9l\u00e9phone, t\u00e9l\u00e9grammes, t\u00e9lex, t\u00e9l\u00e9fax, frais postaux"
- },
- {
- "name": "Livres, biblioth\u00e8que",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Fournitures faites \u00e0 l'entreprise"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Publications l\u00e9gales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Honoraires d'avocats, d'experts, etc ...",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Commissions aux tiers",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dons, lib\u00e9ralit\u00e9s, ...",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Frais de contentieux",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cotisations aux groupements professionnels",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Divers"
- },
- {
- "children": [
- {
- "name": "Transports de personnel",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Voyages, d\u00e9placements, repr\u00e9sentations",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transports et d\u00e9placements"
- },
- {
- "children": [
- {
- "name": "Autres redevances",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Redevances pour brevets, licences, marques, accessoires",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Redevances et royalties"
- },
- {
- "children": [
- {
- "name": "Assurance vol",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Assurance autos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Assurance cr\u00e9dit",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Assurance incendie",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Assurances frais g\u00e9n\u00e9raux",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Assurances non relatives au personnel"
- }
- ],
- "name": "R\u00e9tributions de tiers"
- },
- {
- "children": [
- {
- "name": "Documentation",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cadeaux \u00e0 la client\u00e8le",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Catalogues et imprim\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Missions et r\u00e9ceptions",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Primes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Foires et expositions",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Echantillons",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Annonces et insertions",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Annonces, publicit\u00e9, propagande et documentation"
- },
- {
- "children": [
- {
- "name": "Quote-part b\u00e9n\u00e9ficiaire des coparticipants",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sous-traitants pour activit\u00e9s propres",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sous-traitants d'associations momentan\u00e9es",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sous-traitants"
- },
- {
- "children": [
- {
- "name": "Charges locatives",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Loyers divers",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Loyers et charges locatives"
- },
- {
- "name": "Entretien et r\u00e9paration",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Personnel int\u00e9rimaire et personnes mises \u00e0 la disposition de l'entreprise",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "SERVICES ET BIENS DIVERS"
- },
- {
- "children": [
- {
- "name": "Moins-values sur r\u00e9alisations courantes d'immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Charges d'exploitation port\u00e9es \u00e0 l'actif au titre de restructuration",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Taxes diverses",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Taxes sur autos et camions",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Taxes et imp\u00f4ts directs"
- },
- {
- "children": [
- {
- "name": "Timbres fiscaux pris en charge par la firme",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Droits d'enregistrement",
- "report_type": "Profit and Loss"
- },
- {
- "name": "T.V.A. non d\u00e9ductible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Taxes et imp\u00f4ts indirects"
- },
- {
- "children": [
- {
- "name": "Taxe sur la force motrice",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Taxe sur le personnel occup\u00e9",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Imp\u00f4ts provinciaux et communaux"
- }
- ],
- "name": "Charges fiscales d'exploitation"
- },
- {
- "name": "\u00e0 648 Charges d'exploitations diverses",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Moins-values sur r\u00e9alisations de cr\u00e9ances commerciales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "AUTRES CHARGES D'EXPLOITATION"
- },
- {
- "children": [
- {
- "name": "Frais de vente des titres",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Moins-values sur r\u00e9alisation d'actifs circulants",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Autres charges de dettes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Int\u00e9r\u00eats intercalaires port\u00e9s \u00e0 l'actif",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Amortissements des agios et frais d'\u00e9mission d'emprunts",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Int\u00e9r\u00eats, commissions et frais aff\u00e9rents aux dettes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges des dettes"
- },
- {
- "children": [
- {
- "name": "Reprises",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9ductions de valeur sur actifs circulants"
- },
- {
- "name": "Commissions sur ouvertures de cr\u00e9dit, cautions, avals",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diff\u00e9rences de change",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Charges d'escompte de cr\u00e9ances",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Frais de banques, de ch\u00e8ques postaux",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ecarts de conversion des devises",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "CHARGES FINANCIERES"
- },
- {
- "children": [
- {
- "name": "Provisions pour risques et charges exceptionnels",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Sur frais d'\u00e9tablissement",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sur immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sur immobilisations incorporelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Amortissements et r\u00e9ductions de valeur exceptionnels"
- },
- {
- "children": [
- {
- "name": "Sur immeubles acquis ou construits en vue de la revente",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sur immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sur immobilisations incorporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sur immobilisations financi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sur immobilisations d\u00e9tenues en location-financement et droits similaires",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Moins-values sur r\u00e9alisation d'actifs immobilis\u00e9s"
- },
- {
- "name": "R\u00e9ductions de valeur sur immobilisations financi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Charges exceptionnelles transf\u00e9r\u00e9es \u00e0 l'actif en frais de restructuration",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres charges exceptionnelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diff\u00e9rence de charge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "P\u00e9nalit\u00e9s et amendes diverses",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "CHARGES EXCEPTIONNELLES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Exc\u00e9dent de versements d'imp\u00f4ts et pr\u00e9comptes port\u00e9 \u00e0 l'actif",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Imp\u00f4ts et pr\u00e9comptes dus ou vers\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Charges fiscales estim\u00e9es",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Imp\u00f4ts belges sur le r\u00e9sultat de l'exercice"
- },
- {
- "children": [
- {
- "name": "Provisions fiscales constitu\u00e9es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Suppl\u00e9ments d'imp\u00f4ts dus ou vers\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Suppl\u00e9ments d'imp\u00f4ts estim\u00e9s",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Imp\u00f4ts belges sur le r\u00e9sultat d'exercices ant\u00e9rieurs"
- },
- {
- "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat de l'exercice",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat d'exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "IMPOTS SUR LE RESULTAT"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Assurances loi, responsabilit\u00e9 civile, chemin du travail",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Assurances individuelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Assurance salaire garanti",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Assurances du personnel"
- },
- {
- "children": [
- {
- "name": "Salaire hebdomadaire garanti",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Jours f\u00e9ri\u00e9s pay\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Allocations familiales compl\u00e9mentaires",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges sociales diverses"
- },
- {
- "children": [
- {
- "name": "Divers",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Allocations familiales compl\u00e9mentaires pour non salari\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Lois sociales pour ind\u00e9pendants",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges sociales des administrateurs, g\u00e9rants et commissaires"
- }
- ],
- "name": "Autres frais de personnel"
- },
- {
- "name": "Primes patronales pour assurances extral\u00e9gales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Administrateurs ou g\u00e9rants",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Personnel de direction",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ouvriers",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Employ\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres membres du personnel",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9mun\u00e9rations et avantages sociaux directs"
- },
- {
- "children": [
- {
- "name": "Utilisations et reprises",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Provision pour p\u00e9cule de vacances"
- },
- {
- "children": [
- {
- "name": "Administrateurs et g\u00e9rants",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Personnel",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Pensions de retraite et de survie"
- },
- {
- "children": [
- {
- "name": "Sur salaires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sur appointements et commissions",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cotisations patronales d'assurances sociales"
- }
- ],
- "name": "REMUNERATIONS, CHARGES SOCIALES ET PENSIONS"
- },
- {
- "name": "TRANSFERTS AUX RESERVES IMMUNISEES",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Autres allocataires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "R\u00e9mun\u00e9ration du capital",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Administrateurs ou g\u00e9rants",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Perte report\u00e9e de l'exercice pr\u00e9c\u00e9dent",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotation aux autres r\u00e9serves",
- "report_type": "Profit and Loss"
- },
- {
- "name": "B\u00e9n\u00e9fice \u00e0 reporter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotation \u00e0 la r\u00e9serve l\u00e9gale",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "AFFECTATION DES RESULTATS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Utilisations et reprises",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Provisions pour grosses r\u00e9parations et gros entretiens"
- },
- {
- "children": [
- {
- "name": "Utilisations et reprises",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Provisions pour autres risques et charges"
- },
- {
- "children": [
- {
- "name": "Dotations aux r\u00e9ductions de valeur sur immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations aux r\u00e9ductions de valeur sur immobilisations incorporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations aux amortissements sur immobilisations incorporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations aux amortissements sur frais d'\u00e9tablissement",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations aux amortissements sur immobilisations corporelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations aux amortissements et aux r\u00e9ductions de valeur sur immobilisations"
- },
- {
- "children": [
- {
- "name": "Dotations",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9ductions de valeur sur stocks"
- },
- {
- "children": [
- {
- "name": "Dotations",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9ductions de valeur sur commandes en cours d'ex\u00e9cution"
- },
- {
- "children": [
- {
- "name": "Reprises",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 plus d'un an"
- },
- {
- "children": [
- {
- "name": "Reprises",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 un an au plus"
- },
- {
- "children": [
- {
- "name": "Dotations",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Utilisations et reprises",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Provisions pour pensions et obligations similaires"
- }
- ],
- "name": "AMORTISSEMENTS, REDUCTIONS DE VALEUR ET PROVISIONS POUR RISQUES ET CHARGES"
- }
- ],
- "name": "CLASSE 6. - CHARGES"
- }
- ],
- "name": "PLAN COMPTABLE MINIMUM NORMALISE"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/bo_bo_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/bo_bo_chart_template.json
deleted file mode 100644
index 513ac70..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/bo_bo_chart_template.json
+++ /dev/null
@@ -1,657 +0,0 @@
-{
- "name": "Bolivia - Plan de Cuentas",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedor por Garant\u00edas Otorgadas"
- },
- {
- "name": "Acreedor por Documentos Descontados"
- },
- {
- "name": "Comitente por Mercaderias Recibidas en Consignaci\u00f3n"
- }
- ],
- "name": "CUENTAS DE ORDEN ACREEDORAS"
- },
- {
- "children": [
- {
- "name": "Documentos Endosados"
- },
- {
- "name": "Documentos Descontados"
- },
- {
- "name": "Garantias Otorgadas"
- },
- {
- "name": "Dep\u00f3sito de Valores Recibos en Garant\u00eda"
- },
- {
- "name": "Mercaderias Recibidas en Consignaci\u00f3n"
- }
- ],
- "name": "CUENTAS DE ORDEN DEUDORAS"
- }
- ],
- "name": "Cuentas de Orden"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Recupero de Rezagos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ganancia Venta de Bienes de Uso",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Recupero de Deudores Incobrables",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ganancia Venta Inversiones Permanentes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Donaciones obtenidas, ganandas, percibidas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Resultados Positivos Extraordinarios"
- },
- {
- "children": [
- {
- "name": "Comisiones gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Descuentos gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Renta de T\u00edtulos P\u00fablicos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Honorarios gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas - Categoria de productos 01",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas"
- },
- {
- "name": "Intereses gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Alquileres gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ganancia Venta de Acciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Resultados Positivos Ordinarios"
- }
- ],
- "name": "RESULTADOS POSITIVOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de Publicidad y Propaganda",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos en Servicios P\u00fablicos"
- },
- {
- "children": [
- {
- "name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de Mercader\u00edas Vendidas"
- },
- {
- "name": "Gastos en Amortizaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos en Cargas Sociales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos en Sueldos y Jormales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos Bancarios"
- },
- {
- "name": "Gastos en Impuestos"
- },
- {
- "name": "Gastos en Depreciaci\u00f3n de Bienes de Uso",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Resultados Negativos Ordinarios"
- },
- {
- "children": [
- {
- "name": "Gastos en Siniestros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Donaciones Cedidas, Otorgadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "P\u00e9rdida Venta Bienes de Uso",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Resultados Negativos Extraordinarios"
- }
- ],
- "name": "RESULTADOS NEGATIVOS"
- }
- ],
- "name": "Cuentas de Resultado"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Bienes de Uso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ajustes al Patrimonio"
- },
- {
- "children": [
- {
- "name": "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aportes No Capitalizados / Primas de Emsi\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportes No Capitalizados"
- },
- {
- "children": [
- {
- "name": "Capital social / Dividendos a Distribuir en Acciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital social / Acciones en Circulaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital social / Capital Suscripto",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital social / (-) Descuento de Emisi\u00f3n de Acciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital Social"
- },
- {
- "children": [
- {
- "name": "Resultados Acumulados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Resultado del Ejercicio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ganancias y P\u00e9rdidas del Ejercicio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Resultados Acumulados del Ejercicio Anterior",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resultados No Asignados"
- },
- {
- "children": [
- {
- "name": "Reserva para Renovaci\u00f3n de Bienes de Uso",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva Estatutaria",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva Facultativa",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva Legal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ganancias Reservadas"
- }
- ],
- "name": "PATRIMONIO NETO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudas Sociales / Retenciones a Depositar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Sociales / Sueldos a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Sociales / Provisi\u00f3n para Sueldo Anual Complementario",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Sociales / Cargas Sociales a Pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas Sociales"
- },
- {
- "children": [
- {
- "name": "Otras Deudas / Acreedores Varios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Deudas / Honorarios Directores y S\u00edndicos a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Deudas / Dividendos a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Deudas / Cobros por Adelantado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras Deudas"
- },
- {
- "children": [
- {
- "name": "Previsiones / Previsi\u00f3n para Garant\u00edas por Service",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Previsiones / Previsi\u00f3n para juicios Pendientes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Previsiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Previsiones"
- },
- {
- "children": [
- {
- "name": "Deudas Comerciales / Anticipos de Clientes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Comerciales / (-) Intereses a Devengar por Compras al Cr\u00e9dito",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Comerciales / Proveedores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas Comerciales"
- },
- {
- "children": [
- {
- "name": "Deudas Bancarias y Financieras / Letras de Cambio Emitidos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Bancarias y Financieras / Intereses a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Bancarias y Financieras / Obligaciones a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Bancarias y Financieras / Prestamos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Bancarias y Financieras / Adelantos en Cuenta Corriente",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas Bancarias y Financieras"
- },
- {
- "children": [
- {
- "name": "Deudas Fiscales / IVA a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Fiscales / Impuesto a las Transacciones IT a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudas Fiscales / Impuesto a las Utilidades de Empresas IUE a Pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas Fiscales"
- }
- ],
- "name": "PASIVO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y bancos - Valores a Depositar ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Caja y Bancos.../ BCO. CTA CTE BOB",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y Bancos - Cuentas Corrientes"
- },
- {
- "name": "Caja y bancos - Recaudaciones a Depositar ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Caja y bancos - Caja / efectivo en BOB",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y Bancos - Caja"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Fondos fijos / caja chica 01 BOB",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y Bancos - Fondos fijos"
- },
- {
- "children": [
- {
- "name": "Caja y bancos - Caja / efectivo USD",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y Bancos - Moneda Extranjera"
- }
- ],
- "name": "Caja y Bancos"
- },
- {
- "children": [
- {
- "name": "Otros Cr\u00e9ditos / Anticipo de Impuestos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros Cr\u00e9ditos / Anticipos a Proveedores",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros Cr\u00e9ditos / Pr\u00e9stamos otorgados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros Cr\u00e9ditos / Accionistas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros Cr\u00e9ditos / Intereses Pagados por Adelantado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros Cr\u00e9ditos / Alquileres Pagados por Adelantado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros Cr\u00e9ditos / Anticipo al Personal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros Cr\u00e9ditos / (-) Intereses (+) a Devengar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros Cr\u00e9ditos / (-) Previsi\u00f3n para Descuentos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otros Cr\u00e9ditos"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos fiscal IVA / Deudores por Ventas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ditos fiscal IVA / Deudores Morosos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ditos fiscal IVA / Deudores en Gesti\u00f3n Judicial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ditos fiscal IVA / Deudores Varios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ditos fiscal IVA / (-) Previsi\u00f3n para Ds. Incobrables",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos fiscal IVA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bienes de Cambio - Existencia de Mercader\u00edas / Categoria de productos 01",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Bienes de Cambio - Mercader\u00edas"
- },
- {
- "name": "Materias primas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bienes de Cambio - Mercader\u00edas en Tr\u00e1nsito",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos Elaborados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos en Curso de Elaboraci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Desvalorizaci\u00f3n de Existencias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materiales Varios ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Bienes de Cambio o Realizables"
- },
- {
- "children": [
- {
- "name": "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones / Acciones Permanentes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones / T\u00edtulos P\u00fablicos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones / Acciones Transitorias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones"
- },
- {
- "children": [
- {
- "name": "Bienes Intangibles / (-) Amortizaci\u00f3n Acumulada",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bienes Intangibles / Patentes de Invenci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bienes Intangibles / Concesiones y Franquicias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bienes Intangibles / Marcas de F\u00e1brica",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Bienes Intangibles"
- },
- {
- "children": [
- {
- "name": "Bienes de Uso / Inmuebles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bienes de Uso / Maquinaria",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bienes de Uso / Veh\u00edculos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bienes de Uso / (-) Depreciaci\u00f3n Acumulada Bienes de Uso",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bienes de Uso / Equipos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Bienes de Uso"
- }
- ],
- "name": "ACTIVO"
- }
- ],
- "name": "Cuentas Patrimoniales"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Compras - Categoria de productos 01"
- }
- ],
- "name": "Compras"
- },
- {
- "name": "Costos de Producci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de Administraci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de Comercializaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cuentas de Movimiento"
- }
- ],
- "name": "Bolivia"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json
deleted file mode 100644
index 0f75913..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json
+++ /dev/null
@@ -1,2409 +0,0 @@
-{
- "name": "Planilha de Contas Brasileira",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Encargos Sociais \u2013 Previd\u00eancia Social",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Servi\u00e7os Prestados por Cooperativa de Trabalho",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Consumo de Insumos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Alimenta\u00e7\u00e3o do Trabalhador",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Arrendamento Mercantil",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Encargos Sociais \u2013 FGTS",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Encargos Sociais \u2013 Outros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Constitui\u00e7\u00e3o de Provis\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros Custos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Loca\u00e7\u00e3o de M\u00e3o-de-obra",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Servi\u00e7os Prestados Pessoa Jur\u00eddica",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS DA ATIVIDADE RURAL",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Outros Custos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Loca\u00e7\u00e3o de M\u00e3o-de-obra",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Constitui\u00e7\u00e3o de Provis\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Encargos Sociais \u2013 Previd\u00eancia Social",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Consumo de Insumos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Servi\u00e7os Prestados por Cooperativa de Trabalho",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Encargos Sociais \u2013 FGTS",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Arrendamento Mercantil",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Servi\u00e7os Prestados Pessoa Jur\u00eddica",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Alimenta\u00e7\u00e3o do Trabalhador",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Encargos Sociais \u2013 Outros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o de Servi\u00e7os",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Constitui\u00e7\u00e3o de Provis\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Encargos Sociais \u2013 Outros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Alimenta\u00e7\u00e3o do Trabalhador",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros Custos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Servi\u00e7os Prestados Pessoa Jur\u00eddica",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Loca\u00e7\u00e3o de M\u00e3o-de-obra",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Material Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Servi\u00e7os Prestados por Cooperativa de Trabalho",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Encargos Sociais \u2013 Previd\u00eancia Social",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Arrendamento Mercantil",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Remunera\u00e7\u00e3o a Dirigentes ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Encargos Sociais \u2013 FGTS",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "CUSTO DOS SERVI\u00c7OS PRODUZIDOS",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "CUSTO DOS BENS E SERVI\u00c7OS PRODUZIDOS",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "CUSTOS DE PRODU\u00c7\u00c3O",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "(-) Outras Despesas N\u00e3o Operacionais"
- },
- {
- "name": "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados"
- }
- ],
- "name": "DESPESAS N\u00c3O OPERACIONAIS"
- },
- {
- "children": [
- {
- "name": "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente."
- },
- {
- "name": "Outras Receitas N\u00e3o Operacionais"
- }
- ],
- "name": "RECEITAS N\u00c3O OPERACIONAIS"
- }
- ],
- "name": "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS"
- }
- ],
- "name": "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS"
- }
- ],
- "name": "OUTRAS RECEITAS E DESPESAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Outras"
- },
- {
- "name": "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais"
- },
- {
- "name": "Varia\u00e7\u00f5es Cambiais Ativas"
- },
- {
- "name": "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
- },
- {
- "name": "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
- },
- {
- "name": "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias"
- },
- {
- "name": "Ganhos em Opera\u00e7\u00f5es Day-Trade"
- },
- {
- "name": "Outras Receitas de Aplica\u00e7\u00f5es Financeiras"
- },
- {
- "name": "Outras Receitas Operacionais"
- },
- {
- "name": "Rendimentos e Ganhos de Capital Auferidos no Exterior"
- }
- ],
- "name": "OUTRAS RECEITAS OPERACIONAIS"
- }
- ],
- "name": "OUTRAS RECEITAS OPERACIONAIS"
- }
- ],
- "name": "OUTRAS RECEITAS OPERACIONAIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Presta\u00e7\u00e3o de Servi\u00e7o por Pessoa Jur\u00eddica"
- },
- {
- "name": "Multas"
- },
- {
- "name": "Contribui\u00e7\u00f5es Previdenci\u00e1rias Patronais"
- },
- {
- "name": "Repasses para Outras Entidades (Sindicatos/Federa\u00e7\u00f5es/Confedera\u00e7\u00f5es)"
- },
- {
- "name": "Outras Despesas Operacionais"
- },
- {
- "name": "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados"
- },
- {
- "name": "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es"
- },
- {
- "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio"
- },
- {
- "name": "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)"
- },
- {
- "name": "Indeniza\u00e7\u00f5es Trabalhistas"
- },
- {
- "name": "CSLL"
- },
- {
- "name": "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o/Fiscal"
- },
- {
- "name": "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o"
- },
- {
- "name": "Alugu\u00e9is"
- },
- {
- "name": "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto as citadas acima."
- },
- {
- "name": "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es"
- },
- {
- "name": "Demais Provis\u00f5es"
- },
- {
- "name": "CPMF"
- },
- {
- "name": "Doa\u00e7\u00f5es a Entidades Civis"
- },
- {
- "name": "FGTS (sem indeniza\u00e7\u00e3o 40%)"
- },
- {
- "name": "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)"
- },
- {
- "name": "Remunera\u00e7\u00f5es a Empregados"
- },
- {
- "name": "COFINS"
- },
- {
- "name": "Propaganda e Publicidade"
- },
- {
- "name": "PIS/PASEP"
- },
- {
- "name": "Arrendamento Mercantil"
- },
- {
- "name": "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica, Medicamentos, Aparelhos Ortop\u00e9dicos e Similares"
- }
- ],
- "name": "DESPESAS OPERACIONAIS"
- }
- ],
- "name": "DESPESAS OPERACIONAIS"
- }
- ],
- "name": "DESPESAS OPERACIONAIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Servi\u00e7os Educacionais"
- },
- {
- "name": "Contribui\u00e7\u00f5es"
- },
- {
- "name": "Doa\u00e7\u00f5es"
- },
- {
- "name": "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
- },
- {
- "name": "Outras"
- }
- ],
- "name": "RECEITA DE PRESTA\u00c7\u00c3O DOS SERVI\u00c7OS"
- },
- {
- "children": [
- {
- "name": "Conv\u00eanios \u2013 SUS"
- },
- {
- "name": "Outras"
- },
- {
- "name": "Conv\u00eanios \u2013 Outros"
- },
- {
- "name": "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
- },
- {
- "name": "Doa\u00e7\u00f5es"
- },
- {
- "name": "Contribui\u00e7\u00f5es"
- },
- {
- "name": "Pacientes Particulares"
- }
- ],
- "name": "RECEITA DE SERVI\u00c7OS DE SA\u00daDE"
- },
- {
- "children": [
- {
- "name": "Pacientes Particulares"
- },
- {
- "name": "Conv\u00eanios - Outros"
- },
- {
- "name": "Contribui\u00e7\u00f5es"
- },
- {
- "name": "Doa\u00e7\u00f5es"
- },
- {
- "name": "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
- },
- {
- "name": "Outras"
- }
- ],
- "name": "RECEITAS DE SERVI\u00c7OS DE ASSIST\u00caNCIA SOCIAL"
- },
- {
- "children": [
- {
- "name": "Outras Contribui\u00e7\u00f5es"
- },
- {
- "name": "Contribui\u00e7\u00f5es Confederativas/Associativas"
- },
- {
- "name": "Outras"
- },
- {
- "name": "Mensalidades"
- },
- {
- "name": "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es"
- },
- {
- "name": "Contribui\u00e7\u00f5es Sindicais"
- }
- ],
- "name": "RECEITAS DE OUTRAS ATIVIDADES"
- },
- {
- "children": [
- {
- "name": "Da atividade de Assist\u00eancia Social"
- },
- {
- "name": "Da atividade de Educa\u00e7\u00e3o"
- },
- {
- "name": "Da atividade de Sa\u00fade"
- },
- {
- "name": "Outras"
- }
- ],
- "name": "RECEITA DE VENDA DE PRODUTOS"
- },
- {
- "children": [
- {
- "name": "Outras"
- },
- {
- "name": "(-) Vendas Canceladas"
- },
- {
- "name": "(-) Devolu\u00e7\u00f5es e Descontos Incondicionais"
- }
- ],
- "name": "DEDU\u00c7\u00d5ES DA RECEITA BRUTA"
- }
- ],
- "name": "RECEITA BRUTA"
- }
- ],
- "name": "RECEITA OPERACIONAL L\u00cdQUIDA"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Custo dos Servi\u00e7os Prestados em Geral"
- },
- {
- "name": "Outros Custos"
- }
- ],
- "name": "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA AS DEMAIS ATIVIDADES"
- },
- {
- "children": [
- {
- "name": "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias (Exceto PROUNI)"
- },
- {
- "name": "Custo dos Servi\u00e7os Prestados a Alunos N\u00e3o Bolsistas"
- },
- {
- "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es"
- },
- {
- "name": "Outros Custos"
- },
- {
- "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
- },
- {
- "name": "Custo dos Servi\u00e7os Prestados a Gratuidade"
- },
- {
- "name": "Custo dos Servi\u00e7os Prestados ao PROUNI"
- }
- ],
- "name": "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA EDUCA\u00c7\u00c3O"
- },
- {
- "children": [
- {
- "name": "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias"
- },
- {
- "name": "Custo dos Servi\u00e7os Prestados a Gratuidade"
- },
- {
- "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es"
- },
- {
- "name": "Custo dos Servi\u00e7os Prestados a Pacientes Particulares"
- },
- {
- "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
- },
- {
- "name": "Outros Custos"
- }
- ],
- "name": "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA ASSIST\u00caNCIA SOCIAL"
- },
- {
- "children": [
- {
- "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es"
- },
- {
- "name": "Custo dos Servi\u00e7os Prestados a Gratuidade"
- },
- {
- "name": "Custo dos Servi\u00e7os Prestados a Pacientes Particulares"
- },
- {
- "name": "Custo dos Servi\u00e7os Prestados a Conv\u00eanios SUS"
- },
- {
- "name": "Outros Custos"
- },
- {
- "name": "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias"
- },
- {
- "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
- }
- ],
- "name": "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA SA\u00daDE"
- }
- ],
- "name": "CUSTO DOS SERVI\u00c7OS PRESTADOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Custos dos Produtos para Educa\u00e7\u00e3o - Vendidos"
- },
- {
- "name": "Custos dos Produtos para Educa\u00e7\u00e3o - Gratuidades"
- },
- {
- "name": "Outros Custos"
- }
- ],
- "name": "CUSTO DOS PRODUTOS VENDIDOS PARA EDUCA\u00c7\u00c3O"
- },
- {
- "children": [
- {
- "name": "Outros Custos"
- },
- {
- "name": "Custos dos Produtos para Sa\u00fade - Gratuidades"
- },
- {
- "name": "Custos dos Produtos para Sa\u00fade \u2013 Vendidos"
- }
- ],
- "name": "CUSTO DOS PRODUTOS VENDIDOS PARA SA\u00daDE"
- },
- {
- "children": [
- {
- "name": "Outras"
- },
- {
- "name": "Custos dos Produtos para Assist\u00eancia Social - Vendidos"
- },
- {
- "name": "Custos dos Produtos para Assist\u00eancia Social - Gratuidades"
- }
- ],
- "name": "CUSTO DOS PRODUTOS VENDIDOS PARA ASSIST\u00caNCIA SOCIAL"
- },
- {
- "children": [
- {
- "name": "Custos dos Produtos Vendidos em Geral"
- },
- {
- "name": "Outros Custos"
- }
- ],
- "name": "CUSTO DOS PRODUTOS VENDIDOS PARA AS DEMAIS ATIVIDADES"
- }
- ],
- "name": "CUSTO DOS PRODUTOS VENDIDOS"
- }
- ],
- "name": "CUSTO DOS PRODUTOS E SERVI\u00c7OS VENDIDOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "(-) Perdas em Opera\u00e7\u00f5es Day-Trade"
- },
- {
- "name": "(-) Varia\u00e7\u00f5es Cambiais Passivas"
- },
- {
- "name": "Outras Despesas Operacionais"
- },
- {
- "name": "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
- },
- {
- "name": "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior"
- },
- {
- "name": "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias"
- },
- {
- "name": "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
- },
- {
- "name": "(-) Outras Despesas de Aplica\u00e7\u00f5es"
- }
- ],
- "name": "OUTRAS DESPESAS OPERACIONAIS"
- }
- ],
- "name": "OUTRAS DESPESAS OPERACIONAIS"
- }
- ],
- "name": "OUTRAS DESPESAS OPERACIONAIS"
- }
- ],
- "name": "RESULTADO OPERACIONAL"
- }
- ],
- "name": "SUPER\u00c1VIT/D\u00c9FICIT L\u00cdQUIDO DO PER\u00cdODO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Contas Banc\u00e1rias \u2013 Subven\u00e7\u00f5es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores Mobili\u00e1rios - Mercado de Capitais Interno",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Recursos no Exterior Decorrentes de Exporta\u00e7\u00e3o",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Subven\u00e7\u00f5es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores Mobili\u00e1rios - Mercado de Capitais Externo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Outros Recursos Sujeitos a Restri\u00e7\u00f5es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Bancos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Bank",
- "name": "Caixa",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Outras",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Contas Banc\u00e1rias \u2013 Outros Recursos Sujeitos a Restri\u00e7\u00f5es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Contas Banc\u00e1rias \u2013 Doa\u00e7\u00f5es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Doa\u00e7\u00f5es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DISPONIBILIDADES",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Im\u00f3veis Destinados \u00e0 Venda",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Constru\u00e7\u00f5es em Andamento de Im\u00f3veis Destinados \u00e0 Venda",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Produtos Agropecu\u00e1rios em Forma\u00e7\u00e3o",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Insumos Agropecu\u00e1rios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Servi\u00e7os em andamento",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Produtos Acabados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Produtos em Elabora\u00e7\u00e3o",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Insumos (materiais diretos)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mercadorias para Revenda",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Produtos Agropecu\u00e1rios Acabados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estoques Destinados \u00e0 Doa\u00e7\u00e3o",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Outras",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ESTOQUES",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Clientes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Adiantamentos a Fornecedores",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Outras",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "ICMS e Contribui\u00e7\u00f5es a Recuperar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "CSLL a Recuperar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos Municipais a Recuperar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Imposto de Renda a Recuperar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "PIS e COFINS a Recuperar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "IPI a Recuperar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Outros Impostos e Contribui\u00e7\u00f5es a Recuperar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CR\u00c9DITOS",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Outras Contas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Despesas do Exerc\u00edcio Seguinte",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DESPESAS DO EXERC\u00cdCIO SEGUINTE",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "(-) Outras Contas Retificadoras",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Provis\u00e3o para Ajuste do Estoque ao Valor de Mercado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Duplicatas Descontadas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CONTAS RETIFICADORAS",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CIRCULANTE",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Despesas Pr\u00e9-Operacionais ou Pr\u00e9-Industriais",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Amortiza\u00e7\u00e3o do Diferido",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Demais Aplica\u00e7\u00f5es em Despesas Amortiz\u00e1veis",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Despesas com Pesquisas Cient\u00edficas ou Tecnol\u00f3gicas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DIFERIDO",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Florestamento e Reflorestamento",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Terrenos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aeronaves",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Embarca\u00e7\u00f5es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ve\u00edculos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Constru\u00e7\u00f5es em Andamento",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Edif\u00edcios e Constru\u00e7\u00f5es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Direitos Contratuais de Explora\u00e7\u00e3o de Florestas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "M\u00f3veis, Utens\u00edlios e Instala\u00e7\u00f5es Comerciais",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Recursos Minerais",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Outras Contas Redutoras do Imobilizado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Equipamentos, M\u00e1quinas e Instala\u00e7\u00f5es Industriais",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Deprecia\u00e7\u00f5es, Amortiza\u00e7\u00f5es e Quotas de Exaust\u00e3o",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Outras Imobiliza\u00e7\u00f5es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "IMOBILIZADO",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "\u00c1gios em Investimentos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Des\u00e1gios e Provis\u00e3o para Perdas Prov\u00e1veis em Investimentos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Outras Contas Retificadoras",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Outros Investimentos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Outras Contas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Investimentos Decorrentes de Incentivos Fiscais",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Participa\u00e7\u00f5es Permanentes em Coligadas ou Controladas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "INVESTIMENTOS",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Fundo de Com\u00e9rcio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desenvolvimento de Produtos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Concess\u00f5es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Franquias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Direitos Autorais",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Marcas e Patentes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Amortiza\u00e7\u00e3o do Intang\u00edvel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Outras Contas Redutoras do Intang\u00edvel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Outras",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Software ou Programas de Computador",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "INTANG\u00cdVEL",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Outras Contas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ditos com Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores Mobili\u00e1rios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Outras Contas Retificadoras",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dep\u00f3sitos Judiciais",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Duplicatas Descontadas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Clientes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "REALIZ\u00c1VEL A LONGO PRAZO",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "N\u00c3O CIRCULANTE",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ATIVO",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido"
- },
- {
- "name": "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica"
- }
- ],
- "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
- }
- ],
- "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
- }
- ],
- "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
- }
- ],
- "name": "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADES EM GERAL)"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "(-) Outras"
- },
- {
- "name": "(-) Participa\u00e7\u00f5es de Deb\u00eantures"
- },
- {
- "name": "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias"
- }
- ],
- "name": "OUTRAS PARTICIPA\u00c7\u00d5ES"
- },
- {
- "children": [
- {
- "name": "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados"
- },
- {
- "name": "(-) Outras Participa\u00e7\u00f5es de Empregados"
- },
- {
- "name": "(-) Participa\u00e7\u00f5es de Empregados"
- }
- ],
- "name": "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS"
- }
- ],
- "name": "PARTICIPA\u00c7\u00d5ES NOS LUCROS"
- }
- ],
- "name": "PARTICIPA\u00c7\u00d5ES"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ganhos de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido"
- },
- {
- "name": "Outras Receitas N\u00e3o Operacionais"
- },
- {
- "name": "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente"
- }
- ],
- "name": "RECEITAS N\u00c3O OPERACIONAIS"
- },
- {
- "children": [
- {
- "name": "(-) Perdas de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido"
- },
- {
- "name": "(-) Outras Despesas N\u00e3o Operacionais"
- },
- {
- "name": "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados"
- }
- ],
- "name": "DESPESAS N\u00c3O OPERACIONAIS"
- }
- ],
- "name": "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS"
- }
- ],
- "name": "OUTRAS RECEITAS E OUTRAS DESPESAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido"
- },
- {
- "name": "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior"
- },
- {
- "name": "(-) Contrapartida dos Ajustes de Valor do Imobilizado e Intang\u00edvel"
- },
- {
- "name": "(-) Juros sobre o Capital Pr\u00f3prio"
- },
- {
- "name": "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias"
- },
- {
- "name": "(-) Perdas em Opera\u00e7\u00f5es Day-Trade"
- },
- {
- "name": "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
- },
- {
- "name": "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade"
- },
- {
- "name": "(-) Resultados Negativos em SCP"
- },
- {
- "name": "(-) Contrapartida dos Ajustes ao Valor Presente"
- },
- {
- "name": "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
- },
- {
- "name": "(-) Varia\u00e7\u00f5es Cambiais Passivas"
- },
- {
- "name": "(-) Outras Despesas Financeiras"
- }
- ],
- "name": "OUTRAS DESPESAS OPERACIONAIS"
- }
- ],
- "name": "OUTRAS DESPESAS OPERACIONAIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures"
- },
- {
- "name": "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
- },
- {
- "name": "Outras Receitas Financeiras"
- },
- {
- "name": "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido"
- },
- {
- "name": "Resultados Positivos em SCP"
- },
- {
- "name": "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais"
- },
- {
- "name": "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade"
- },
- {
- "name": "Varia\u00e7\u00f5es Cambiais Ativas"
- },
- {
- "name": "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias"
- },
- {
- "name": "Contrapartida dos Ajustes ao Valor Presente"
- },
- {
- "name": "Outras Receitas Operacionais"
- },
- {
- "name": "Receitas de Juros sobre o Capital Pr\u00f3prio"
- },
- {
- "name": "Ganhos em Opera\u00e7\u00f5es Day-Trade"
- },
- {
- "name": "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
- },
- {
- "name": "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos"
- },
- {
- "name": "Rendimentos e Ganhos de Capital Auferidos no Exterior"
- }
- ],
- "name": "OUTRAS RECEITAS OPERACIONAIS"
- }
- ],
- "name": "OUTRAS RECEITAS OPERACIONAIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Encargos Sociais \u2013 FGTS"
- },
- {
- "name": "Multas"
- },
- {
- "name": "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)"
- },
- {
- "name": "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados"
- },
- {
- "name": "Encargos Sociais \u2013 Previd\u00eancia Social"
- },
- {
- "name": "Arrendamento Mercantil"
- },
- {
- "name": "Doa\u00e7\u00f5es a Entidades Civis"
- },
- {
- "name": "Provis\u00e3o para Perda de Estoque"
- },
- {
- "name": "Fundo de Aposentadoria Programada Individual de Empregados"
- },
- {
- "name": "Planos de Poupan\u00e7a e Investimentos de Empregados"
- },
- {
- "name": "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados"
- },
- {
- "name": "Outros Gastos com Pessoal"
- },
- {
- "name": "Propaganda, Publicidade e Patroc\u00ednio"
- },
- {
- "name": "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o"
- },
- {
- "name": "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica"
- },
- {
- "name": "Servi\u00e7os Prestados por Cooperativa de Trabalho"
- },
- {
- "name": "Loca\u00e7\u00e3o de M\u00e3o-de-obra"
- },
- {
- "name": "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas"
- },
- {
- "name": "Cofins"
- },
- {
- "name": "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es"
- },
- {
- "name": "Bens de Natureza Permanente Deduzidos como Despesa"
- },
- {
- "name": "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito"
- },
- {
- "name": "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados"
- },
- {
- "name": "Alugu\u00e9is"
- },
- {
- "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR"
- },
- {
- "name": "Alimenta\u00e7\u00e3o do Trabalhador"
- },
- {
- "name": "Gratifica\u00e7\u00f5es a Administradores"
- },
- {
- "name": "Plano de Previd\u00eancia Privada de Empregados"
- },
- {
- "name": "Encargos Sociais \u2013 Outros"
- },
- {
- "name": "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei n\u00ba 9.249/1995, art.13, \u00a7 2\u00ba)"
- },
- {
- "name": "CPMF"
- },
- {
- "name": "Despesas com viagens, di\u00e1rias e ajusta de custo"
- },
- {
- "name": "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL"
- },
- {
- "name": "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o"
- },
- {
- "name": "Outras Despesas Operacionais"
- },
- {
- "name": "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)"
- },
- {
- "name": "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es"
- },
- {
- "name": "PIS/Pasep"
- },
- {
- "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS"
- },
- {
- "name": "Demais Provis\u00f5es"
- },
- {
- "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio"
- }
- ],
- "name": "DESPESAS OPERACIONAIS DAS ATIVIDADES EM GERAL"
- }
- ],
- "name": "DESPESAS OPERACIONAIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "(-) Cofins"
- },
- {
- "name": "(-) ICMS"
- },
- {
- "name": "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais"
- },
- {
- "name": "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os"
- },
- {
- "name": "(-) ISS"
- },
- {
- "name": "(-) PIS/Pasep"
- }
- ],
- "name": "DEDU\u00c7\u00d5ES DA RECEITA BRUTA"
- },
- {
- "children": [
- {
- "name": "Receita das Unidades Imobili\u00e1rias Vendidas"
- },
- {
- "name": "Receita da Revenda de Mercadorias no Mercado Interno"
- },
- {
- "name": "Receita da Presta\u00e7\u00e3o de Servi\u00e7os \u2013 Mercado Interno"
- },
- {
- "name": "Outras"
- },
- {
- "name": "Receita da Venda no Mercado Interno de Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria"
- },
- {
- "name": "Receita de Loca\u00e7\u00e3o de Bens M\u00f3veis e Im\u00f3veis"
- },
- {
- "name": "Receita de Exporta\u00e7\u00e3o de Servi\u00e7os"
- },
- {
- "name": "Receita de Vendas de Mercadorias e Produtos a Comercial Exportadora com Fim Espec\u00edfico de Exporta\u00e7\u00e3o"
- },
- {
- "name": "Receita de Exporta\u00e7\u00e3o Direta de Mercadorias e Produtos"
- }
- ],
- "name": "RECEITA BRUTA"
- }
- ],
- "name": "RECEITA LIQUIDA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Custo das Unidades Imobili\u00e1rias Vendidas"
- }
- ],
- "name": "CUSTO DAS UNIDADES IMOBILI\u00c1RIAS VENDIDAS"
- },
- {
- "children": [
- {
- "name": "Custo dos Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria Vendidos"
- }
- ],
- "name": "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA VENDIDOS"
- },
- {
- "children": [
- {
- "name": "Custo dos Servi\u00e7os Vendidos"
- },
- {
- "name": "Custo das Mercadorias Revendidas"
- }
- ],
- "name": "CUSTO DAS MERCADORIAS REVENDIDAS"
- },
- {
- "name": "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO"
- }
- ],
- "name": "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS"
- }
- ],
- "name": "RESULTADO OPERACIONAL"
- }
- ],
- "name": "RESULTADO L\u00cdQUIDO DO PER\u00cdODO ANTES DO IRPJ E DA CSLL - ATIVIDADE GERAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "(-) Participa\u00e7\u00f5es de Deb\u00eantures"
- },
- {
- "name": "(-) Outras"
- },
- {
- "name": "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias"
- }
- ],
- "name": "OUTRAS PARTICIPA\u00c7\u00d5ES"
- },
- {
- "children": [
- {
- "name": "(-) Participa\u00e7\u00f5es de Empregados"
- },
- {
- "name": "(-) Outras Participa\u00e7\u00f5es de Empregados"
- },
- {
- "name": "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados"
- }
- ],
- "name": "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS"
- }
- ],
- "name": "PARTICIPA\u00c7\u00d5ES NOS LUCROS"
- }
- ],
- "name": "PARTICIPA\u00c7\u00d5ES"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido"
- },
- {
- "name": "(-) Perdas em Opera\u00e7\u00f5es Day-Trade"
- },
- {
- "name": "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
- },
- {
- "name": "(-) Contrapartida dos ajustes de valor do imobilizado e intang\u00edvel"
- },
- {
- "name": "(-) Varia\u00e7\u00f5es Cambiais Passivas"
- },
- {
- "name": "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
- },
- {
- "name": "(-) Outras Despesas Financeiras"
- },
- {
- "name": "(-) Resultados Negativos em SCP"
- },
- {
- "name": "(-) Contrapartida dos Ajustes ao Valor Presente"
- },
- {
- "name": "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior"
- },
- {
- "name": "(-) Juros sobre o Capital Pr\u00f3prio"
- },
- {
- "name": "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias"
- },
- {
- "name": "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade"
- }
- ],
- "name": "OUTRAS DESPESAS OPERACIONAIS"
- }
- ],
- "name": "OUTRAS DESPESAS OPERACIONAIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os"
- },
- {
- "name": "(-) Cofins"
- },
- {
- "name": "(-) ISS"
- },
- {
- "name": "(-) PIS/Pasep"
- },
- {
- "name": "(-) ICMS"
- },
- {
- "name": "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais"
- }
- ],
- "name": "DEDU\u00c7\u00d5ES DA RECEITA BRUTA"
- },
- {
- "children": [
- {
- "name": "Receita da Atividade Rural"
- }
- ],
- "name": "RECEITA BRUTA DA ATIVIDADE RURAL"
- }
- ],
- "name": "RECEITA OPERACIONAL L\u00cdQUIDA DA ATIVIDADE RURAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais"
- },
- {
- "name": "Contrapartida dos Ajustes ao Valor Presente"
- },
- {
- "name": "Outras Receitas Operacionais"
- },
- {
- "name": "Outras Receitas Financeiras"
- },
- {
- "name": "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido"
- },
- {
- "name": "Ganhos em Opera\u00e7\u00f5es Day-Trade"
- },
- {
- "name": "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade"
- },
- {
- "name": "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures"
- },
- {
- "name": "Rendimentos e Ganhos de Capital Auferidos no Exterior"
- },
- {
- "name": "Receitas de Juros sobre o Capital Pr\u00f3prio"
- },
- {
- "name": "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias"
- },
- {
- "name": "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
- },
- {
- "name": "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos"
- },
- {
- "name": "Varia\u00e7\u00f5es Cambiais Ativas"
- },
- {
- "name": "Resultados Positivos em SCP"
- },
- {
- "name": "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
- }
- ],
- "name": "OUTRAS RECEITAS OPERACIONAIS"
- }
- ],
- "name": "OUTRAS RECEITAS OPERACIONAIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Planos de Poupan\u00e7a e Investimentos de Empregados"
- },
- {
- "name": "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)"
- },
- {
- "name": "PIS/Pasep"
- },
- {
- "name": "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o"
- },
- {
- "name": "Provis\u00e3o para Perda de Estoque"
- },
- {
- "name": "Cofins"
- },
- {
- "name": "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica"
- },
- {
- "name": "Servi\u00e7os Prestados por Cooperativa de Trabalho"
- },
- {
- "name": "Loca\u00e7\u00e3o de M\u00e3o-de-obra"
- },
- {
- "name": "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es"
- },
- {
- "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio"
- },
- {
- "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS"
- },
- {
- "name": "Outras Despesas Operacionais"
- },
- {
- "name": "Despesas com viagens, di\u00e1rias e ajusta de custo"
- },
- {
- "name": "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados"
- },
- {
- "name": "Doa\u00e7\u00f5es a Entidades Civis"
- },
- {
- "name": "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)"
- },
- {
- "name": "Multas"
- },
- {
- "name": "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados"
- },
- {
- "name": "CPMF"
- },
- {
- "name": "Encargos Sociais \u2013 Outros"
- },
- {
- "name": "Gratifica\u00e7\u00f5es a Administradores"
- },
- {
- "name": "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados"
- },
- {
- "name": "Plano de Previd\u00eancia Privada de Empregados"
- },
- {
- "name": "Fundo de Aposentadoria Programada Individual de Empregados"
- },
- {
- "name": "Outros Gastos com Pessoal"
- },
- {
- "name": "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o"
- },
- {
- "name": "Propaganda, Publicidade e Patroc\u00ednio"
- },
- {
- "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR"
- },
- {
- "name": "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas"
- },
- {
- "name": "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es"
- },
- {
- "name": "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)"
- },
- {
- "name": "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito"
- },
- {
- "name": "Alimenta\u00e7\u00e3o do Trabalhador"
- },
- {
- "name": "Encargos Sociais \u2013 FGTS"
- },
- {
- "name": "Arrendamento Mercantil"
- },
- {
- "name": "Encargos Sociais - Previd\u00eancia Social"
- },
- {
- "name": "Demais Provis\u00f5es"
- },
- {
- "name": "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL"
- },
- {
- "name": "Alugu\u00e9is"
- },
- {
- "name": "Bens de Natureza Permanente Deduzidos como Despesa"
- }
- ],
- "name": "DESPESAS OPERACIONAIS DA ATIVIDADE RURAL"
- }
- ],
- "name": "DESPESAS OPERACIONAIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO"
- },
- {
- "name": "Custo dos Produtos Vendidos da Atividade Rural"
- }
- ],
- "name": "CUSTO DOS PRODUTOS DA ATIVIDADE RURAL VENDIDOS"
- }
- ],
- "name": "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS"
- }
- ],
- "name": "RESULTADO OPERACIONAL DA ATIVIDADE RURAL"
- }
- ],
- "name": "RESULTADO ANTES DO IRPJ E DA CSLL - ATIVIDADE RURAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido"
- },
- {
- "name": "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica"
- }
- ],
- "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
- }
- ],
- "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
- }
- ],
- "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
- }
- ],
- "name": "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADE RURAL)"
- }
- ],
- "name": "RESULTADO L\u00cdQUIDO DO PER\u00cdODO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "(-) Contas Retificadoras"
- },
- {
- "name": "Provis\u00e3o para a Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido"
- },
- {
- "name": "IPI a Recolher"
- },
- {
- "name": "ICMS e Contribui\u00e7\u00f5es a Recolher"
- },
- {
- "name": "Tributos Municipais a Recolher"
- },
- {
- "name": "Outras Contas"
- },
- {
- "name": "Provis\u00f5es de Natureza Fiscal"
- },
- {
- "name": "Provis\u00f5es de Natureza C\u00edvel"
- },
- {
- "name": "Sal\u00e1rios a Pagar"
- },
- {
- "name": "D\u00e9bitos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias"
- },
- {
- "name": "D\u00e9bitos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias"
- },
- {
- "name": "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos"
- },
- {
- "name": "Arrendamento Mercantil (Financeiro) a Curto Prazo - Exterior"
- },
- {
- "name": "PIS e COFINS a Recolher"
- },
- {
- "account_type": "Payable",
- "name": "Fornecedores",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Adiantamentos de Clientes"
- },
- {
- "name": "Dividendos Propostos ou Lucros Creditados"
- },
- {
- "name": "Financiamentos a Curto Prazo - Exterior"
- },
- {
- "name": "Financiamentos a Curto Prazo - Sistema Financeiro Nacional"
- },
- {
- "name": "Financiamentos a Curto Prazo - Outros"
- },
- {
- "name": "Arrendamento Mercantil (Financeiro) a Curto Prazo - Sistema Financeiro Nacional"
- },
- {
- "name": "Provis\u00e3o para o Imposto de Renda"
- },
- {
- "name": "FGTS a Recolher"
- },
- {
- "name": "Outros tributos a recolher"
- },
- {
- "name": "Provis\u00f5es de Natureza Trabalhista"
- },
- {
- "name": "Contribui\u00e7\u00f5es Previdenci\u00e1rias a Recolher"
- }
- ],
- "name": "OBRIGA\u00c7\u00d5ES DE CURTO PRAZO"
- }
- ],
- "name": "CIRCULANTE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "(-) Contas Retificadoras"
- },
- {
- "name": "Outras Provis\u00f5es de Natureza C\u00edvel"
- },
- {
- "name": "D\u00e9bitos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias"
- },
- {
- "name": "Cr\u00e9ditos de Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)"
- },
- {
- "account_type": "Payable",
- "name": "Fornecedores",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos"
- },
- {
- "name": "Outras Contas"
- },
- {
- "name": "Outras Provis\u00f5es de Natureza Fiscal"
- },
- {
- "name": "Provis\u00e3o para o Imposto de Renda sobre Lucros Diferidos"
- },
- {
- "name": "Arrendamento Mercantil (Financeiro) a Longo Prazo \u2013 Exterior"
- },
- {
- "name": "Financiamentos a Longo Prazo \u2013 Exterior"
- },
- {
- "name": "Financiamentos a Longo Prazo \u2013 Brasil - Outros"
- },
- {
- "name": "Arrendamento Mercantil (Financeiro) a Longo Prazo - Sistema Financeiro Nacional"
- },
- {
- "name": "Financiamentos a Longo Prazo - Sistema Financeiro Nacional"
- },
- {
- "name": "Outras Provis\u00f5es de Natureza Trabalhista"
- },
- {
- "name": "D\u00e9bitos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias"
- },
- {
- "name": "Empr\u00e9stimos de S\u00f3cios/Acionistas N\u00e3o Administradores"
- }
- ],
- "name": "OBRIGA\u00c7\u00d5ES A LONGO PRAZO"
- },
- {
- "children": [
- {
- "name": "(-) Custos Correspondentes \u00e0s Receitas Diferidas"
- },
- {
- "name": "Receitas Diferidas"
- }
- ],
- "name": "RECEITAS DIFERIDAS"
- }
- ],
- "name": "N\u00c3O-CIRCULANTE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Outras Reservas"
- },
- {
- "name": "Reservas de Reavalia\u00e7\u00e3o"
- },
- {
- "name": "Reserva para Aumento de Capital (Lei no 9.249/1995, art. 9o, \u00a7 9o)"
- },
- {
- "name": "Reservas de Lucros - Pr\u00eamio na Emiss\u00e3o de Deb\u00eantures"
- },
- {
- "name": "Reservas de Lucros - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos"
- },
- {
- "name": "Reservas de Lucros"
- },
- {
- "name": "Reservas de Capital"
- }
- ],
- "name": "RESERVAS"
- },
- {
- "children": [
- {
- "name": "Ajustes \u00e0s Normas Internacionais de Contabilidade"
- },
- {
- "name": "(-) Ajustes \u00e0s Normas Internacionais de Contabilidade"
- }
- ],
- "name": "AJUSTES DE AVALIA\u00c7\u00c3O PATRIMONIAL"
- },
- {
- "children": [
- {
- "name": "Outras"
- },
- {
- "name": "Lucros Acumulados e/ou Saldo \u00e0 Disposi\u00e7\u00e3o da Assembl\u00e9ia"
- },
- {
- "name": "(-) Preju\u00edzos Acumulados"
- },
- {
- "name": "(-) A\u00e7\u00f5es em Tesouraria"
- }
- ],
- "name": "OUTRAS CONTAS"
- },
- {
- "children": [
- {
- "name": "(-) Capital a Integralizar de Domiciliados e Residentes no Pa\u00eds"
- },
- {
- "name": "(-) Capital a Integralizar de Domiciliados e Residentes no Exterior"
- },
- {
- "name": "Capital Subscrito de Domiciliados e Residentes no Exterior"
- },
- {
- "name": "Capital Subscrito de Domiciliados e Residentes no Pa\u00eds"
- }
- ],
- "name": "CAPITAL REALIZADO"
- }
- ],
- "name": "PATRIM\u00d4NIO L\u00cdQUIDO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fundo Patrimonial"
- }
- ],
- "name": "FUNDO PATRIMONIAL"
- },
- {
- "children": [
- {
- "name": "D\u00e9ficits Acumulados"
- },
- {
- "name": "Super\u00e1vits Acumulados"
- }
- ],
- "name": "OUTRAS CONTAS"
- },
- {
- "children": [
- {
- "name": "Reservas Patrimoniais"
- },
- {
- "name": "Reservas Estatut\u00e1rias"
- }
- ],
- "name": "RESERVAS"
- }
- ],
- "name": "PATRIM\u00d4NIO SOCIAL"
- }
- ],
- "name": "PASSIVO"
- }
- ],
- "name": "Plano de Contas",
- "parent_id": null
- }
-}
\ No newline at end of file
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
deleted file mode 100644
index bdf3c17..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json
+++ /dev/null
@@ -1,444 +0,0 @@
-{
- "name": "Canada - Chart of Accounts for english-speaking provinces",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "International Sales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inside Sales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Non-Harmonized Provinces Sales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "OTHER OPERATING INCOMES"
- },
- {
- "name": "Harmonized Provinces Sales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "OPERATING INCOMES"
- },
- {
- "children": [
- {
- "name": "OTHER NON-OPERATING INCOMES"
- },
- {
- "name": "INTERESTS"
- }
- ],
- "name": "NON-OPERATING INCOMES"
- }
- ],
- "name": "INCOMES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "TREASURY OR TREASURY EQUIVALENTS"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "HST receivable - 13%",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "HST receivable - 15%",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "HST receivable - 14%",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "HST receivable"
- },
- {
- "account_type": "Receivable",
- "name": "PST/QST receivable",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "GST receivable",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "TAXES RECEIVABLES"
- },
- {
- "name": "INVESTMENTS HELD FOR TRADING"
- },
- {
- "name": "CERTIFICATES OF DEPOSITS"
- },
- {
- "children": [
- {
- "name": "Stock In Hand",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Stock Delivered But Not Billed",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "STOCKS"
- },
- {
- "name": "CASH"
- },
- {
- "name": "PREPAID EXPENSES"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Customers Account",
- "report_type": "Balance Sheet"
- },
- {
- "name": "ALLOWANCE FOR DOUBTFUL ACCOUNTS"
- }
- ],
- "name": "ACCOUNTS RECEIVABLES"
- }
- ],
- "name": "CURRENT ASSETS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "ACCUMULATED DEPRECIATIONS"
- }
- ],
- "name": "TANGIBLE ASSETS"
- },
- {
- "name": "INVESTMENTS AVAILABLE FOR SALE"
- },
- {
- "children": [
- {
- "name": "PATENTS, TRADEMARKS AND COPYRIGHTS"
- }
- ],
- "name": "INTANGIBLE ASSETS"
- }
- ],
- "name": "NON-CURRENT ASSETS"
- }
- ],
- "name": "ASSETS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "OTHER OPERATING EXPENSES"
- },
- {
- "name": "RESEARCH AND DEVELOPMENT EXPENSES"
- },
- {
- "children": [
- {
- "name": "International Purchases",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Purchases in non-harmonized provinces",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Purchases in harmonized provinces",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inside Purchases",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "COST OF GOODS SOLD"
- },
- {
- "name": "SALES EXPENSES"
- },
- {
- "name": "GENERAL EXPENSES"
- },
- {
- "children": [
- {
- "name": "Parental Insurance",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Holidays",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Labour Health and Safety",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Employment Insurance",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Federal Income Tax",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Salaries, wages and commissions",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Annuities",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provincial Income Tax",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Labour Standards",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Health Services Fund",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "LABOUR EXPENSES"
- }
- ],
- "name": "OPERATING EXPENSES"
- },
- {
- "children": [
- {
- "name": "INTERESTS EXPENSES"
- },
- {
- "name": "OTHER NON-OPERATING EXPENSES"
- }
- ],
- "name": "NON-OPERATING EXPENSES"
- }
- ],
- "name": "EXPENSES"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Annuities - Employees Contribution",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Annuities - Employer Contribution",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ANNUITIES TO PAY"
- },
- {
- "name": "Health Services Fund to pay",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Labour Health and Safety to pay",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provincial Income Tax",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Labour Standards to pay",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "PAP - Employer Contribution",
- "report_type": "Balance Sheet"
- },
- {
- "name": "PAP - Employee Contribution",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PARENTAL INSURANCE PLAN TO PAY"
- }
- ],
- "name": "PROVINCIAL REVENU AGENCY"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "EI - Employees Contribution",
- "report_type": "Balance Sheet"
- },
- {
- "name": "EI - Employer Contribution",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "EMPLOYMENT INSURANCE TO PAY"
- },
- {
- "name": "Federal Income Tax",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CANADIAN REVENU AGENCY"
- }
- ],
- "name": "LABOUR TAXES TO PAY"
- },
- {
- "name": "STOCK LIABILITIES"
- },
- {
- "name": "OTHER ACCOUNTS PAYABLES"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Suppliers Account",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ACCOUNTS PAYABLES"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "GST to pay",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "HST to pay - 14%",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "HST to pay - 13%",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "HST to pay - 15%",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "HST to pay"
- },
- {
- "account_type": "Payable",
- "name": "PST/QST to pay",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "TAXES PAYABLES"
- },
- {
- "name": "CURRENT FINANCIAL DEBTS"
- },
- {
- "children": [
- {
- "name": "Stock Received But Not Billed",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "LIABILITIES ASSETS HELD FOR TRANSFER"
- }
- ],
- "name": "CURRENT LIABILITIES"
- },
- {
- "children": [
- {
- "name": "NON-CURRENT FINANCIAL DEBTS"
- },
- {
- "name": "OTHER NON-CURRENT LIABILITIES"
- },
- {
- "name": "PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES"
- },
- {
- "name": "DEFERRED TAXES"
- }
- ],
- "name": "NON-CURRENT LIABILITIES"
- }
- ],
- "name": "LIABILITIES"
- },
- {
- "children": [
- {
- "name": "DIVIDENDS"
- },
- {
- "name": "TRANSLATION ADJUSTMENTS"
- },
- {
- "name": "RETAINED EARNINGS"
- },
- {
- "name": "SHARE CAPITAL"
- },
- {
- "name": "PREMIUMS"
- },
- {
- "name": "CONTRIBUTED SURPLUS"
- }
- ],
- "name": "EQUITY"
- }
- ],
- "name": "Account Chart CA EN"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_fr_chart_template_fr.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_fr_chart_template_fr.json
deleted file mode 100644
index f5835e8..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_fr_chart_template_fr.json
+++ /dev/null
@@ -1,437 +0,0 @@
-{
- "name": "Canada - Plan comptable pour les provinces francophones",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "AUTRES PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION"
- },
- {
- "name": "INT\u00c9R\u00caTS"
- }
- ],
- "name": "PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION"
- },
- {
- "children": [
- {
- "name": "Ventes avec des provinces harmonis\u00e9es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventes avec des provinces non-harmonis\u00e9es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "AUTRES PRODUITS D'EXPLOITATION"
- },
- {
- "name": "Ventes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventes \u00e0 l'\u00e9tranger",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PRODUITS D'EXPLOITATION"
- }
- ],
- "name": "PRODUITS"
- },
- {
- "children": [
- {
- "name": "AUTRES \u00c9L\u00c9MENTS DU R\u00c9SULTAT GLOBAL"
- },
- {
- "name": "\u00c9CARTS DE CONVERSION"
- },
- {
- "name": "SURPLUS D'APPORT"
- },
- {
- "name": "PRIMES"
- },
- {
- "name": "CAPITAL-ACTIONS"
- },
- {
- "name": "B\u00c9N\u00c9FICES NON R\u00c9PARTIS"
- },
- {
- "name": "DIVIDENDES"
- }
- ],
- "name": "CAPITAUX PROPRES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PROVISIONS POUR RETRAITES ET AUTRES AVANTAGES POST\u00c9RIEURS \u00c0 L'EMPLOI"
- },
- {
- "name": "IMP\u00d4TS DIFF\u00c9R\u00c9S"
- },
- {
- "name": "AUTRES PASSIFS NON-COURANTS"
- },
- {
- "name": "DETTES FINANCI\u00c8RES NON-COURANTES"
- }
- ],
- "name": "PASSIFS NON-COURANTS"
- },
- {
- "children": [
- {
- "name": "AUTRES COMPTES CR\u00c9DITEURS"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Comptes fournisseurs",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "FOURNISSEURS ET COMPTES RATTACH\u00c9S"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "TVH \u00e0 payer - 14%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "TVH \u00e0 payer - 15%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "TVH \u00e0 payer - 13%",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "TVH \u00e0 payer"
- },
- {
- "name": "TVP/TVQ \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "TPS \u00e0 payer",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "IMP\u00d4TS \u00c0 PAYER"
- },
- {
- "name": "DETTES FINANCI\u00c8RES COURANTES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fond des Services de Sant\u00e9 \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "AP - Contribution de l'employeur",
- "report_type": "Balance Sheet"
- },
- {
- "name": "AP - Contribution des employ\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ASSURANCE PARENTALE \u00c0 PAYER"
- },
- {
- "name": "Imp\u00f4t provincial sur les revenus",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Rentes - Contribution des employ\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Rentes - Contribution de l'employeur",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "RENTES \u00c0 PAYER"
- },
- {
- "name": "Sant\u00e9 et S\u00e9curit\u00e9 au Travail \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Normes du Travail \u00e0 payer",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "AGENCE DU REVENU PROVINCIAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "AE - Contribution des employ\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "AE - Contribution de l'employeur",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ASSURANCE EMPLOI \u00c0 PAYER"
- },
- {
- "name": "Imp\u00f4t f\u00e9d\u00e9ral sur les revenus",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "AGENCE DU REVENU DU CANADA"
- }
- ],
- "name": "IMP\u00d4TS LI\u00c9S AUX SALAIRES \u00c0 PAYER"
- },
- {
- "children": [
- {
- "name": "Stock re\u00e7u non factur\u00e9",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PASSIFS DE STOCK"
- },
- {
- "name": "PASSIFS LI\u00c9S AUX ACTIFS D\u00c9TENUS EN VUE DE LEUR CESSION"
- }
- ],
- "name": "PASSIFS COURANTS"
- }
- ],
- "name": "PASSIF"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "FRAIS G\u00c9N\u00c9RAUX"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4t f\u00e9d\u00e9ral",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Assurance parentale",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Imp\u00f4t provincial",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rentes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sant\u00e9 et s\u00e9curit\u00e9 au travail",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fonds des services de sant\u00e9",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Normes du travail",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Assurance Emploi",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Salaires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vacances",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "SALAIRES ET CHARGES SOCIALES"
- },
- {
- "name": "AUTRES FRAIS D'EXPLOITATION"
- },
- {
- "name": "FRAIS SUR VENTE"
- },
- {
- "name": "FRAIS DE RECHERCHE ET D\u00c9VELOPPEMENT"
- },
- {
- "children": [
- {
- "name": "Achats",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats dans des provinces harmonis\u00e9es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats dans des provinces non-harmonis\u00e9es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats \u00e0 l'\u00e9tranger",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "CO\u00dbT DES PRODUITS VENDUS"
- }
- ],
- "name": "CHARGES D'EXPLOITATION"
- },
- {
- "children": [
- {
- "name": "INT\u00c9R\u00caTS D\u00c9BITEURS"
- },
- {
- "name": "AUTRES FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION"
- }
- ],
- "name": "FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION"
- }
- ],
- "name": "CHARGES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PLACEMENTS DISPONIBLES \u00c0 LA VENTE"
- },
- {
- "children": [
- {
- "name": "AMORTISSEMENTS CUMUL\u00c9S"
- }
- ],
- "name": "IMMOBILISATIONS CORPORELLES"
- },
- {
- "children": [
- {
- "name": "BREVETS, MARQUES DE COMMERCE ET DROITS D'AUTEURS"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES"
- }
- ],
- "name": "ACTIFS NON-COURANTS"
- },
- {
- "children": [
- {
- "name": "FRAIS PAY\u00c9S D'AVANCE"
- },
- {
- "children": [
- {
- "name": "TPS \u00e0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "TVH \u00e0 recevoir - 13%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "TVH \u00e0 recevoir - 14%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "TVH \u00e0 recevoir - 15%",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "TVH \u00e0 recevoir"
- },
- {
- "name": "TVP/TVQ \u00e0 recevoir",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "IMP\u00d4TS \u00c0 RECEVOIR"
- },
- {
- "children": [
- {
- "name": "PROVISION POUR CR\u00c9ANCES DOUTEUSES"
- },
- {
- "account_type": "Receivable",
- "name": "Comptes clients",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "COMPTES CLIENTS"
- },
- {
- "children": [
- {
- "name": "Stock exp\u00e9di\u00e9 non-factur\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Stock",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "STOCKS"
- },
- {
- "name": "ENCAISSE"
- },
- {
- "name": "TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE"
- },
- {
- "name": "CERTIFICATS DE D\u00c9P\u00d4TS"
- },
- {
- "name": "PLACEMENTS D\u00c9TENUS \u00c0 DES FINS DE TRANSACTION"
- }
- ],
- "name": "ACTIFS COURANTS"
- }
- ],
- "name": "ACTIF"
- }
- ],
- "name": "Account Chart CA FR"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ch_l10nch_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ch_l10nch_chart_template.json
deleted file mode 100644
index 3c0ba85..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/ch_l10nch_chart_template.json
+++ /dev/null
@@ -1,5659 +0,0 @@
-{
- "name": "Plan comptable STERCHI",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Pertes sur clients"
- },
- {
- "name": "Frais d'encaissement"
- },
- {
- "name": "Frets et ports"
- },
- {
- "name": "Diff\u00e9rences de change s/vente"
- },
- {
- "name": "Rabais et r\u00e9ductions de prix"
- },
- {
- "name": "Escomptes s/ventes"
- },
- {
- "name": "Commissions de tiers"
- },
- {
- "name": "Remises s/ventes"
- }
- ],
- "name": "D\u00e9ductions sur le caf de la production vendue",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variations des stocks de produits en cours/finis"
- }
- ],
- "name": "Variations des stocks de produits en cours/finis",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Chiffre d'affaires brut des ventes de d\u00e9tail"
- },
- {
- "name": "Chiffre d'affaires brut au comptant"
- },
- {
- "name": "Chiffre d'affaires brut des ventes en gros"
- }
- ],
- "name": "Caf brut de la production vendue secteur B",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variations des stocks de produits en cours / finis"
- },
- {
- "name": "D\u00e9ductions sur le chiffre d'affaires"
- },
- {
- "name": "Chiffre d'affaires brut du produit X"
- },
- {
- "name": "Chiffre d'affaires brut du produit Y"
- },
- {
- "name": "Chiffre d'affaires brut prestations annexes"
- }
- ],
- "name": "Caf brut de la production vendue secteur A",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Chiffre d'affaires brut TVA taux normal"
- },
- {
- "name": "Chiffre d'affaires brut TVA taux r\u00e9duit"
- },
- {
- "name": "Chiffre d'affaires brut TVA taux z\u00e9ro"
- },
- {
- "name": "Chiffre d'affaires brut TVA avec d\u00e9duction IP"
- },
- {
- "name": "Chiffre d'affaires brut TVA sans d\u00e9duction IP"
- }
- ],
- "name": "Caf brut de la production vendue secteur C",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Retours de marchandises"
- }
- ],
- "name": "Caf brut de la production livr\u00e9e \u00e0 des st\u00e9s groupe",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Chiffre d'affaires brut de la production vendue",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventes brutes TVA avec d\u00e9duction IP"
- },
- {
- "name": "Ventes brutes TVA sans d\u00e9duction IP"
- },
- {
- "name": "Ventes brutes TVA taux normal"
- },
- {
- "name": "Ventes brutes TVA taux r\u00e9duit"
- },
- {
- "name": "Ventes brutes de prestations annexes exploitation"
- }
- ],
- "name": "Ventes brutes de marchandises secteur C",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventes en gros brutes \u00e0 cr\u00e9dit"
- },
- {
- "name": "Ventes de d\u00e9tail brutes \u00e0 cr\u00e9dit"
- },
- {
- "name": "Ventes brutes au comptant"
- }
- ],
- "name": "Ventes brutes de marchandises secteur B",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "D\u00e9ductions sur les ventes"
- },
- {
- "name": "Ventes brutes de l'article X"
- },
- {
- "name": "Ventes brutes de l'article Y"
- }
- ],
- "name": "Ventes brutes de marchandises secteur A",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventes brutes de marchandises st\u00e9s groupe"
- }
- ],
- "name": "Ventes brutes de marchandises st\u00e9s groupe",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Commissions de tiers"
- },
- {
- "name": "Frets et ports"
- },
- {
- "name": "Pertes sur clients"
- },
- {
- "name": "Frais d'encaissement"
- },
- {
- "name": "Remises s/ventes"
- },
- {
- "name": "Rabais et r\u00e9ductions de prix"
- },
- {
- "name": "Escomptes s/ventes"
- },
- {
- "name": "Diff\u00e9rences de change s/vente"
- }
- ],
- "name": "D\u00e9ductions sur les ventes de marchandises",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventes de marchandises",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variations de stocks de produits en cours"
- },
- {
- "name": "Variations de stocks de produits finis"
- }
- ],
- "name": "Variations de stocks de produits et services",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variations de stocks de services en cours"
- },
- {
- "name": "Variations de stocks de services termin\u00e9s"
- }
- ],
- "name": "Variations de stocks de services",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variations de stocks de produits et services",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Escomptes s/ventes"
- },
- {
- "name": "Frets et ports"
- },
- {
- "name": "Diff\u00e9rences de change s/vente"
- },
- {
- "name": "Pertes s/clients"
- }
- ],
- "name": "D\u00e9ductions s/produits",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "D\u00e9ductions s/produits des ventes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventes brutes prestations services \u00e0 st\u00e9s groupe"
- }
- ],
- "name": "Ventes brutes prestations services \u00e0 st\u00e9s groupe",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventes brutes prestations de services \u00e0 cr\u00e9dit"
- },
- {
- "name": "Ventes brutes prestations de services au comptant"
- }
- ],
- "name": "Ventes brutes de prestations de services secteur B",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventes brutes prestations annexes d'exploitation"
- },
- {
- "name": "Ventes brutes prestations services TVA taux normal"
- },
- {
- "name": "Ventes brutes prestations services TVA avec d\u00e9d.IP"
- },
- {
- "name": "Ventes brutes prestations services TVA sans d\u00e9d.IP"
- },
- {
- "name": "Ventes brutes prestations services TVA taux r\u00e9duit"
- }
- ],
- "name": "Ventes brutes prestations de services du secteur C",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Rabais et r\u00e9ductions de prix"
- },
- {
- "name": "Escomptes s/ventes"
- },
- {
- "name": "Commissions de tiers"
- },
- {
- "name": "Remises s/ventes"
- },
- {
- "name": "Pertes sur clients"
- },
- {
- "name": "Frais d'encaissement"
- },
- {
- "name": "Ports"
- },
- {
- "name": "Diff\u00e9rences de change s/vente"
- }
- ],
- "name": "D\u00e9ductions s/ventes prestations de services",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variations stocks c/travaux en cours"
- },
- {
- "name": "D\u00e9ductions sur les ventes"
- },
- {
- "name": "Ventes brutes de prestations de services X"
- },
- {
- "name": "Ventes brutes de prestations de services Y"
- }
- ],
- "name": "Ventes brutes de prestations de service secteur A",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventes de prestations de services",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rabais et r\u00e9ductions de prix"
- },
- {
- "name": "Escomptes s/ventes"
- }
- ],
- "name": "D\u00e9ductions s/les autres produits",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Produits r\u00e9sultant d'expertises"
- },
- {
- "name": "Produits r\u00e9sultant de services de formation"
- }
- ],
- "name": "Autres produits c/ventes et prestations services",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Produits c/mise \u00e0 disposition du personnel"
- }
- ],
- "name": "Produits c/mise \u00e0 disposition du personnel",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Autres produits prestations services st\u00e9s groupe"
- }
- ],
- "name": "Autres produits prestations services st\u00e9s groupe",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Droits de douane"
- },
- {
- "name": "D\u00e9ductions s/produits des licences, brevets.etc."
- },
- {
- "name": "Produits de licence pour brevet Y"
- },
- {
- "name": "Produits de licence pour brevet X"
- }
- ],
- "name": "Produits des licences, des brevets, etc.",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variations des stocks de travaux en cours"
- },
- {
- "name": "D\u00e9ductions sur les produits accessoires"
- },
- {
- "name": "Ventes de mati\u00e8res premi\u00e8res"
- },
- {
- "name": "Ventes de mati\u00e8res auxiliaires"
- },
- {
- "name": "Ventes de d\u00e9chets"
- },
- {
- "name": "Produits de travaux annexes d'exploitation"
- }
- ],
- "name": "Autres produits c/ventes et prestations services",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Autres produits",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Production propre d'immobi. corporelles immeubles"
- },
- {
- "name": "Production propre d'immobi. corporelles meubles"
- },
- {
- "name": "R\u00e9parations propres d'immobi.corporelles immeubles"
- },
- {
- "name": "R\u00e9parations propres d'immobi. corporelles meubles"
- }
- ],
- "name": "Prestations propres",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Consommation propre produit X"
- },
- {
- "name": "Consommation propre produit Y"
- }
- ],
- "name": "Consommations propres pour propre production",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Consommation propre article Y"
- },
- {
- "name": "Consommation propre article X"
- }
- ],
- "name": "Consommations propres de marchandises",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Consommation propre du service Y"
- },
- {
- "name": "Consommation propre du service X"
- }
- ],
- "name": "Consommations propres de services",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Prestations propres et consommations propres",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Chiffre d'affaires ventes, prestations services",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Gaz liquide en bonbonnes"
- },
- {
- "name": "Gaz naturel"
- }
- ],
- "name": "Gaz",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Courant fort"
- },
- {
- "name": "Courant faible"
- }
- ],
- "name": "Electricit\u00e9",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Huile"
- },
- {
- "name": "Diesel"
- },
- {
- "name": "Essence"
- }
- ],
- "name": "Carburants",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Charbon, briquettes, bois"
- },
- {
- "name": "Mazout"
- }
- ],
- "name": "Combustibles",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Eau"
- }
- ],
- "name": "Eau",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges d'\u00e9nergie",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Escomptes s/achats"
- },
- {
- "name": "Remises s/achats"
- },
- {
- "name": "Ristournes obtenues s/achats"
- },
- {
- "name": "Diff\u00e9rences de change s/achats"
- }
- ],
- "name": "D\u00e9ductions obtenues s/achats de prestations tiers",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Charges pour prestation du service Y"
- },
- {
- "name": "Charges pour prestation du service X"
- },
- {
- "name": "Charges directes d'achat s/prestations de services"
- },
- {
- "name": "D\u00e9ductions obtenues s/charges"
- }
- ],
- "name": "Charges pour prestations de services de tiers A",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Frais de transport \u00e0 l'achat"
- },
- {
- "name": "Frets \u00e0 l'achat"
- },
- {
- "name": "Droits de douane \u00e0 l'importation"
- }
- ],
- "name": "Charges directes d'achat s/prestations de services",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges pour prestations de tiers (services)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Frets \u00e0 l'achat"
- },
- {
- "name": "Droits de douane \u00e0 l'importation"
- },
- {
- "name": "Frais de transport \u00e0 l'achat"
- }
- ],
- "name": "Charges directes d'achat",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges directes d'achat",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres charges pour prestations de tiers"
- }
- ],
- "name": "Autres charges pour prestations de tiers",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Charges d'emballage"
- }
- ],
- "name": "Charges d'emballage",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Autres charges de mati\u00e8res"
- }
- ],
- "name": "Autres charges de mati\u00e8res pour la production",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Autres charges de marchandises"
- }
- ],
- "name": "Autres charges de marchandises",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Autres charges",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Frais de transport \u00e0 l'achat"
- },
- {
- "name": "Frets \u00e0 l'achat"
- },
- {
- "name": "Droits de douane \u00e0 l'importation"
- }
- ],
- "name": "Charges directes d'achat",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Pertes de mati\u00e8res secteur C"
- },
- {
- "name": "Pertes de mati\u00e8res secteur B"
- },
- {
- "name": "Pertes de mati\u00e8res secteur A"
- },
- {
- "name": "Variations de stocks secteur C"
- },
- {
- "name": "Variations de stocks secteur B"
- },
- {
- "name": "Variations de stocks secteur A"
- }
- ],
- "name": "Variations de stocks, pertes de mati\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Diff\u00e9rences de change s/achats"
- },
- {
- "name": "Escomptes s/achats"
- },
- {
- "name": "Rabais et autres r\u00e9ductions de prix s/achats"
- },
- {
- "name": "Remises s/achats"
- },
- {
- "name": "Ristournes obtenues s/achats"
- }
- ],
- "name": "D\u00e9ductions obtenues s/achats de mati\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Achats de mati\u00e8res produit Y"
- },
- {
- "name": "Achats de mati\u00e8res produit X"
- },
- {
- "name": "D\u00e9ductions obtenues s/achats"
- },
- {
- "name": "Variations de stocks"
- }
- ],
- "name": "Charges de mati\u00e8res du secteur A",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Travaux de tiers secteur B"
- },
- {
- "name": "Travaux de tiers secteur C"
- },
- {
- "name": "Travaux de tiers secteur A"
- }
- ],
- "name": "Travaux de tiers",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Achats de mati\u00e8res TVA taux normal"
- },
- {
- "name": "Achats de mati\u00e8res TVA taux z\u00e9ro"
- },
- {
- "name": "Achats de mati\u00e8res TVA taux r\u00e9duit"
- },
- {
- "name": "Achat de mat\u00e9riel d'emballage"
- },
- {
- "name": "Charges directes d'achat"
- },
- {
- "name": "Travaux de tiers"
- }
- ],
- "name": "Charges de mati\u00e8res du secteur C",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Achats de mati\u00e8res auxiliaires et fournitures"
- },
- {
- "name": "Achats de mat\u00e9riel d'emballage"
- },
- {
- "name": "Achats d'appareils"
- },
- {
- "name": "Achats de composantes"
- },
- {
- "name": "Achats d'accessoires"
- },
- {
- "name": "Achats d'autres mati\u00e8res"
- }
- ],
- "name": "Charges de mati\u00e8res du secteur B",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges de mati\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Achats de marchandises article Y"
- },
- {
- "name": "Achats de marchandises article X"
- },
- {
- "name": "D\u00e9ductions obtenues s/achats"
- },
- {
- "name": "Variations de stocks"
- }
- ],
- "name": "Charges de marchandises du secteur A",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Achats de marchandises TVA taux z\u00e9ro"
- },
- {
- "name": "Achats de marchandises TVA taux normal"
- },
- {
- "name": "Achats de marchandises TVA taux r\u00e9duit"
- },
- {
- "name": "Charges directes d'achat"
- },
- {
- "name": "Achats de mat\u00e9riel d'emballage"
- }
- ],
- "name": "Charges de marchandises du secteur B",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Frets \u00e0 l'achat"
- },
- {
- "name": "Droits de douane \u00e0 l'importation"
- },
- {
- "name": "Frais de transport \u00e0 l'achat"
- }
- ],
- "name": "Charges directes d'achat s/marchandises",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Pertes de marchandises secteur C"
- },
- {
- "name": "Pertes de marchandises secteur A"
- },
- {
- "name": "Variations de stocks secteur B"
- },
- {
- "name": "Variations de stocks secteur A"
- },
- {
- "name": "Variations de stocks secteur C"
- },
- {
- "name": "Pertes de marchandises secteur B"
- }
- ],
- "name": "Variations de stocks de marchandises, pertes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Remises s/achats"
- },
- {
- "name": "Ristournes obtenues s/achats"
- },
- {
- "name": "Escomptes s/achats"
- },
- {
- "name": "Rabais et r\u00e9ductions de prix s/achats"
- },
- {
- "name": "Diff\u00e9rences de change s/achats"
- }
- ],
- "name": "D\u00e9ductions obtenues s/achats li\u00e9s aux marchandises",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges de marchandises",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Diff\u00e9rences de change s/achats"
- },
- {
- "name": "Remises s/achats"
- },
- {
- "name": "Ristournes obtenues s/achats"
- },
- {
- "name": "Escomptes s/achats"
- },
- {
- "name": "Rabais et r\u00e9ductions de prix"
- }
- ],
- "name": "D\u00e9ductions s/charges",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "D\u00e9ductions obtenues s/charges",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Pertes de marchandises"
- },
- {
- "name": "Pertes de mati\u00e8res"
- }
- ],
- "name": "Pertes de mati\u00e8res et de marchandises",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variations de stocks de marchandises"
- }
- ],
- "name": "Variations de stocks de marchandises",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variations de stocks des mati\u00e8res de production"
- }
- ],
- "name": "Variations de stocks des mati\u00e8res de production",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variations de stocks, pertes de mati\u00e8res et march.",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges de mati\u00e8res, marchandises et services",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Employ\u00e9s temporaires"
- }
- ],
- "name": "Prestations de travail de tiers c/l'administration",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Indemnit\u00e9s effectives"
- },
- {
- "name": "Indemnit\u00e9s de frais forfaitaires"
- },
- {
- "name": "Recherche de personnel"
- },
- {
- "name": "Formation et formation continue"
- },
- {
- "name": "Autres charges de personnel"
- }
- ],
- "name": "Autres charges de personnel pour l'administration",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Autres charges de personnel (administration)"
- },
- {
- "name": "Participations au b\u00e9n\u00e9fice"
- },
- {
- "name": "Salaires de la direction de l'entreprise"
- },
- {
- "name": "Salaires pour l'administration"
- },
- {
- "name": "Suppl\u00e9ments"
- },
- {
- "name": "Mise \u00e0 disposition de personnel"
- },
- {
- "name": "Charges sociales (administration)"
- },
- {
- "name": "Honoraires des membres du conseil d'administration"
- },
- {
- "name": "Prestations des assurances sociales"
- },
- {
- "name": "Prestations de travail de tiers"
- }
- ],
- "name": "Salaires pour l'administration",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4ts \u00e0 la source"
- },
- {
- "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie"
- },
- {
- "name": "Assurance-accidents"
- },
- {
- "name": "Pr\u00e9voyance professionnelle"
- },
- {
- "name": "Caisse de compensation familiale"
- },
- {
- "name": "AVS, AI, APG, assurance-ch\u00f4mage"
- }
- ],
- "name": "Charges sociales pour l'administration",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges de personnel dans l'administration",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Imp\u00f4ts \u00e0 la source"
- }
- ],
- "name": "Imp\u00f4ts \u00e0 la source",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Pr\u00e9voyance professionnelle"
- }
- ],
- "name": "Pr\u00e9voyance professionnelle",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Assurance-accidents"
- }
- ],
- "name": "Assurance-accidents",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "AVS, AI, APG, assurance-ch\u00f4mage"
- }
- ],
- "name": "AVS, AI, APG, assurance-ch\u00f4mage",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Caisse de compensation familiale"
- }
- ],
- "name": "Caisse de compensation familiale",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie"
- }
- ],
- "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges sociales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres charges de personnel"
- },
- {
- "name": "Prestations de travail de tiers"
- },
- {
- "name": "Salaires pour la fourniture des prestations serv.A"
- },
- {
- "name": "Suppl\u00e9ments"
- },
- {
- "name": "Participations au b\u00e9n\u00e9fice"
- },
- {
- "name": "Commissions"
- },
- {
- "name": "Prestations des assurances sociales"
- },
- {
- "name": "Mise \u00e0 disposition de personnel"
- },
- {
- "name": "Charges sociales"
- }
- ],
- "name": "Salaires pour la fourniture des prestations serv.",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Caisse de compensation familiale"
- },
- {
- "name": "AVS, AI, APG, assurance-ch\u00f4mage"
- },
- {
- "name": "Assurance-accidents"
- },
- {
- "name": "Pr\u00e9voyance professionnelle"
- },
- {
- "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie"
- },
- {
- "name": "Imp\u00f4ts \u00e0 la source"
- }
- ],
- "name": "Charges sociales pour les prestations de services",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Employ\u00e9s temporaires"
- }
- ],
- "name": "Prestations de tiers pour les prestations service",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Recherche de personnel"
- },
- {
- "name": "Indemnit\u00e9s effectives"
- },
- {
- "name": "Indemnit\u00e9s de frais forfaitaires"
- },
- {
- "name": "Autres charges de personnel"
- },
- {
- "name": "Formation et formation continue"
- }
- ],
- "name": "Autres charges de personnel pour les prestations",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges de personnel pour la fourniture",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Imp\u00f4ts \u00e0 la source"
- },
- {
- "name": "Assurance-accidents"
- },
- {
- "name": "Pr\u00e9voyance professionnelle"
- },
- {
- "name": "Caisse de compensation familiale"
- },
- {
- "name": "AVS, AI, APG, assurance-ch\u00f4mage"
- },
- {
- "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie"
- }
- ],
- "name": "Charges sociales pour le commerce des marchandises",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Employ\u00e9s temporaires"
- }
- ],
- "name": "Prestations de travail de tiers dans le commerce",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Indemnit\u00e9s effectives"
- },
- {
- "name": "Indemnit\u00e9s de frais forfaitaires"
- },
- {
- "name": "Recherche de personnel"
- },
- {
- "name": "Formation et formation continue"
- },
- {
- "name": "Autres charges de personnel"
- }
- ],
- "name": "Autres charges de personnel pour le commerce march",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Autres charges de personnel"
- },
- {
- "name": "Prestations de travail de tiers"
- },
- {
- "name": "Mise \u00e0 disposition de personnel"
- },
- {
- "name": "Charges sociales"
- },
- {
- "name": "Prestations des assurances sociales"
- },
- {
- "name": "Participations au b\u00e9n\u00e9fice"
- },
- {
- "name": "Commissions"
- },
- {
- "name": "Salaires pour le commerce des marchandises"
- },
- {
- "name": "Suppl\u00e9ments"
- }
- ],
- "name": "Charges de personnel pour le commerce A",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges de personnel pour le commerce des march.",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Employ\u00e9s \u00e0 la t\u00e2che"
- },
- {
- "name": "Employ\u00e9s temporaires"
- }
- ],
- "name": "Prestations de travail de tiers dans la production",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "AVS, AI, APG, assurance-ch\u00f4mage"
- },
- {
- "name": "Imp\u00f4ts \u00e0 la source"
- },
- {
- "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie"
- },
- {
- "name": "Caisse de compensation familiale"
- },
- {
- "name": "Assurance-accidents"
- },
- {
- "name": "Pr\u00e9voyance professionnelle"
- }
- ],
- "name": "Charges sociales de production",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Autres charges de personnel"
- },
- {
- "name": "Prestations de travail de tiers"
- },
- {
- "name": "Prestations des assurances sociales"
- },
- {
- "name": "Mise \u00e0 disposition de personnel"
- },
- {
- "name": "Charges sociales"
- },
- {
- "name": "Salaires de production"
- },
- {
- "name": "Suppl\u00e9ments"
- },
- {
- "name": "Participations au b\u00e9n\u00e9fice"
- },
- {
- "name": "Commissions"
- }
- ],
- "name": "Charges de personnel de production du secteur A",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Recherche de personnel"
- },
- {
- "name": "Formation et formation continue"
- },
- {
- "name": "Indemnit\u00e9s effectives"
- },
- {
- "name": "Indemnit\u00e9s de frais forfaitaires"
- },
- {
- "name": "Autres charges de personnel"
- }
- ],
- "name": "Autres charges de personnel de production",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges de personnel de production",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Repas"
- },
- {
- "name": "Boissons"
- },
- {
- "name": "Produits des repas (comme diminution charges)"
- },
- {
- "name": "Produits des boissons (comme diminution charges)"
- }
- ],
- "name": "Restaurant du personnel",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Indemnit\u00e9s forfaitaires pour la direction"
- },
- {
- "name": "Indemnit\u00e9s forfaitaires pour les cadres"
- },
- {
- "name": "Indemnit\u00e9s forfaitaires pour le conseil d'adm."
- }
- ],
- "name": "Indemnit\u00e9s forfaitaires",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Frais de voyages"
- },
- {
- "name": "Frais de repas"
- },
- {
- "name": "Frais de logement"
- }
- ],
- "name": "Indemnit\u00e9s effectives",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Formation continue"
- },
- {
- "name": "Recyclage"
- }
- ],
- "name": "Formation et formation continue",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Annonces pour recherche de personnel"
- },
- {
- "name": "Commissions pour recherche de personnel"
- }
- ],
- "name": "Recherche de personnel",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Charges de personnel comme pr\u00e9l\u00e8vements priv\u00e9s"
- }
- ],
- "name": "Charges de personnel comme pr\u00e9l\u00e8vements priv\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Manifestations en faveur du personnel"
- },
- {
- "name": "Frais de port"
- }
- ],
- "name": "Autres charges de personnel",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Autres charges de personnel",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Employ\u00e9s \u00e0 la t\u00e2che"
- },
- {
- "name": "Employ\u00e9s temporaires"
- }
- ],
- "name": "Prestations de travail de tiers",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Prestations de travail de tiers",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges de personnel",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "ERR du mobilier des chambres du personnel"
- },
- {
- "name": "ERR du mobilier du restaurant du personnel"
- }
- ],
- "name": "ERR d'installations pour le personnel",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "ERR de machines et appareils de production"
- },
- {
- "name": "ERR de mobilier et installations"
- },
- {
- "name": "ERR d'outils et mat\u00e9riel"
- }
- ],
- "name": "ERR d'installations de production",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "ERR du d\u00e9p\u00f4t central"
- },
- {
- "name": "ERR du d\u00e9p\u00f4t \u00e0 A"
- }
- ],
- "name": "ERR d'installations d'entreposage",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "ERR des machines de bureau"
- },
- {
- "name": "ERR du mobilier de bureau"
- }
- ],
- "name": "ERR d'installations de bureau",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "ERR d'installations de locaux d'exposition"
- },
- {
- "name": "ERR d'installations des magasins"
- }
- ],
- "name": "ERR d'installations pour le commerce des march.",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Entretien, r\u00e9parations, remplacements (ERR)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Charges c/\u00e9quipements destin\u00e9s au personnel"
- },
- {
- "name": "Charges c/installations de stockage en cr\u00e9dit-bail"
- },
- {
- "name": "Charges c/\u00e9quipements de bureau en cr\u00e9dit-bail"
- },
- {
- "name": "Charges c/installations production en cr\u00e9dit-bail"
- },
- {
- "name": "Charges c/\u00e9quipements de vente en cr\u00e9dit-bail"
- }
- ],
- "name": "Charges c/immobi. corporelles meubles cr\u00e9dit-bail",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges c/immobi. corporelles meubles cr\u00e9dit-bail",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Entretien, r\u00e9parations, remplacements (ERR)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Mat\u00e9riel de nettoyage"
- },
- {
- "name": "Nettoyage des locaux de personnel"
- },
- {
- "name": "Nettoyage des b\u00e2timents de bureau et adm."
- },
- {
- "name": "Nettoyage effectu\u00e9 par des tiers"
- },
- {
- "name": "Personnel de nettoyage"
- },
- {
- "name": "Nettoyage des ateliers"
- },
- {
- "name": "Nettoyage des usines"
- },
- {
- "name": "Nettoyage des b\u00e2timents d'exposition et vente"
- },
- {
- "name": "Nettoyage des entrep\u00f4ts"
- }
- ],
- "name": "Charges de nettoyage",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Charges pour des b\u00e2timents d'exposition et vente"
- },
- {
- "name": "Charges pour entrep\u00f4t en cr\u00e9dit-bail"
- },
- {
- "name": "Charges pour atelier en cr\u00e9dit-bail"
- },
- {
- "name": "Charges pour usine en cr\u00e9dit-bail"
- },
- {
- "name": "Charges pour garage"
- },
- {
- "name": "Charges pour des locaux de personnel"
- },
- {
- "name": "Charges pour des b\u00e2timents de bureau et adm."
- }
- ],
- "name": "Charges pour immobilisations en cr\u00e9dit-bail",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Loyer des ateliers"
- },
- {
- "name": "Loyer des usines"
- },
- {
- "name": "Loyer des b\u00e2timents d'exposition et de vente"
- },
- {
- "name": "Loyer des entrep\u00f4ts"
- },
- {
- "name": "Loyer des locaux de personnel"
- },
- {
- "name": "Loyer des b\u00e2timents de bureau et d'administration"
- },
- {
- "name": "Loyer du garage, du parking"
- }
- ],
- "name": "Loyers pour locaux de tiers",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Loyer interne du garage, du parking"
- },
- {
- "name": "Loyer interne des b\u00e2timents de bureau et adm."
- },
- {
- "name": "Loyer interne des locaux de personnel"
- },
- {
- "name": "Loyer interne des entrep\u00f4ts"
- },
- {
- "name": "Loyer interne des b\u00e2timents d'exposition et vente"
- },
- {
- "name": "Loyer interne des usines"
- },
- {
- "name": "Loyer interne des ateliers"
- }
- ],
- "name": "Loyers pour locaux propres",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Charges accessoires des b\u00e2timents de bureau et adm"
- },
- {
- "name": "Charges accessoires des locaux de personnel"
- },
- {
- "name": "Charges accessoires de garage"
- },
- {
- "name": "Charges accessoires de chauffage"
- },
- {
- "name": "Charges accessoires des usines"
- },
- {
- "name": "Charges accessoires des ateliers"
- },
- {
- "name": "Charges accessoires des entrep\u00f4ts"
- },
- {
- "name": "Charges accessoires des b\u00e2timents d'exposition"
- },
- {
- "name": "Charges accessoires d'\u00e9lectricit\u00e9, de gaz et d'eau"
- },
- {
- "name": "Charges accessoires de conciergerie"
- }
- ],
- "name": "Charges accessoires",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Charges de locaux comme pr\u00e9l\u00e8vements priv\u00e9s"
- }
- ],
- "name": "Charges de locaux comme pr\u00e9l\u00e8vements priv\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Entretien des entrep\u00f4ts"
- },
- {
- "name": "Entretien des b\u00e2timents d'exposition et vente"
- },
- {
- "name": "Entretien des usines"
- },
- {
- "name": "Entretien des ateliers"
- },
- {
- "name": "Entretien du garage"
- },
- {
- "name": "Frais de r\u00e9paration"
- },
- {
- "name": "Entretien des b\u00e2timents de bureau et adm."
- },
- {
- "name": "Entretien des locaux de personnel"
- },
- {
- "name": "Investissements de moindre importance"
- },
- {
- "name": "Abonnements d'entretien"
- }
- ],
- "name": "Charges d'entretien des locaux",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges de locaux",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Primes d'assurance c/dommages, bris de glace, vols",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Assurance pour arr\u00eats d'exploitation"
- }
- ],
- "name": "Primes d'assurance pour arr\u00eats d'exploitation",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Primes pour cautionnement"
- },
- {
- "name": "Primes pour assurance-vie"
- }
- ],
- "name": "Primes pour assurances li\u00e9es aux cr\u00e9dits",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Assurance garantie"
- },
- {
- "name": "Assurance responsabilit\u00e9 civile"
- },
- {
- "name": "Assurance protection juridique"
- }
- ],
- "name": "Primes d'assurance responsabilit\u00e9 civile /garantie",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Assurance vols"
- },
- {
- "name": "Assurance pour dommages"
- },
- {
- "name": "Assurance pour bris de glace"
- }
- ],
- "name": "Assurances-choses",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Patentes"
- },
- {
- "name": "Autorisations"
- }
- ],
- "name": "Autorisations et patentes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Droits"
- },
- {
- "name": "Taxes"
- }
- ],
- "name": "Droits et taxes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Droits, taxes, autorisations, patentes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Assurances-choses, droits, taxes, autorisations",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Frais de transport"
- },
- {
- "name": "Frets"
- },
- {
- "name": "Frets d'arrivage, de transport, cargo domicile"
- },
- {
- "name": "Frets d'exp\u00e9dition, de transport, cargo domicile"
- },
- {
- "name": "Cargo domicile"
- }
- ],
- "name": "Frets, frais de transport, cargo domicile",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges de transport",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "R\u00e9paration, service et nettoyage des v\u00e9hicules"
- },
- {
- "name": "R\u00e9paration, service et nettoyage des camions"
- },
- {
- "name": "R\u00e9paration, service et nettoyage des camionnettes"
- },
- {
- "name": "R\u00e9paration, service et nettoyage des voitures"
- },
- {
- "name": "Nettoyage"
- },
- {
- "name": "Service"
- },
- {
- "name": "R\u00e9paration"
- }
- ],
- "name": "R\u00e9paration, service et nettoyage des v\u00e9hicules",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Assurance casco"
- },
- {
- "name": "Assurance responsabilit\u00e9 civile"
- },
- {
- "name": "Assurance protection juridique"
- },
- {
- "name": "Assurances pour camionnettes"
- },
- {
- "name": "Assurances pour voitures"
- },
- {
- "name": "Assurances pour v\u00e9hicules sp\u00e9ciaux"
- },
- {
- "name": "Assurances pour camions"
- }
- ],
- "name": "Assurances",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Charges de v\u00e9hicules comme pr\u00e9l\u00e8vements priv\u00e9s"
- }
- ],
- "name": "Charges de v\u00e9hicules comme pr\u00e9l\u00e8vements priv\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Carburants pour voitures"
- },
- {
- "name": "Carburants pour camionnettes"
- },
- {
- "name": "Carburants pour camions"
- },
- {
- "name": "Carburants pour v\u00e9hicules sp\u00e9ciaux"
- },
- {
- "name": "Essence"
- },
- {
- "name": "Diesel"
- },
- {
- "name": "Huile"
- }
- ],
- "name": "Carburants",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Droits de circulation pour poids lourds"
- },
- {
- "name": "Droits de circulation"
- },
- {
- "name": "Droits de circulation pour voitures"
- },
- {
- "name": "Droits de circulation pour camionnettes"
- },
- {
- "name": "Cotisations"
- },
- {
- "name": "Taxes"
- }
- ],
- "name": "Droits de circulation, cotisations, taxes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Charges location pour camionnettes en cr\u00e9dit-bail"
- },
- {
- "name": "Charges de location pour voitures en cr\u00e9dit-bail"
- },
- {
- "name": "Charges de location pour v\u00e9hicules en cr\u00e9dit-bail"
- },
- {
- "name": "Charges de location pour camions en cr\u00e9dit-bail"
- },
- {
- "name": "Location de v\u00e9hicules"
- }
- ],
- "name": "Charges de location pour v\u00e9hicules en cr\u00e9dit-bail",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges de v\u00e9hicules",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges de v\u00e9hicules et de transport",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Surveillance"
- },
- {
- "name": "S\u00e9curit\u00e9"
- }
- ],
- "name": "S\u00e9curit\u00e9 et surveillance",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Informations \u00e9conomiques"
- },
- {
- "name": "Poursuites"
- }
- ],
- "name": "Informations \u00e9conomiques, poursuites",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Recherche projet A"
- },
- {
- "name": "D\u00e9veloppement projet B"
- }
- ],
- "name": "Recherche et d\u00e9veloppement",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Autres charges d'exploitation",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sponsoring"
- },
- {
- "name": "Publicit\u00e9"
- }
- ],
- "name": "Publicit\u00e9, sponsoring",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Anniversaires de l'entreprise"
- },
- {
- "name": "Manifestations en faveur de la client\u00e8le"
- },
- {
- "name": "Contacts avec les m\u00e9dias"
- }
- ],
- "name": "Relations publiques",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Cadeaux \u00e0 la client\u00e8le"
- },
- {
- "name": "Conseils \u00e0 la client\u00e8le"
- },
- {
- "name": "Frais de voyage"
- }
- ],
- "name": "Frais de voyage, conseils \u00e0 la client\u00e8le",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Foires, expositions"
- },
- {
- "name": "Vitrines, d\u00e9coration"
- }
- ],
- "name": "Vitrines, d\u00e9coration, foires, expositions",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Publicit\u00e9 dans les journaux pour le produit Y"
- },
- {
- "name": "Publicit\u00e9 dans les journaux pour le produit X"
- },
- {
- "name": "Publicit\u00e9 sur CD-ROM"
- },
- {
- "name": "Publicit\u00e9 sur Internet"
- },
- {
- "name": "Publicit\u00e9 sur le Vid\u00e9otexte"
- },
- {
- "name": "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision"
- },
- {
- "name": "Publicit\u00e9 \u00e0 la radio"
- },
- {
- "name": "Publicit\u00e9 dans les journaux"
- },
- {
- "name": "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision pour le produit Y"
- },
- {
- "name": "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision pour le produit X"
- }
- ],
- "name": "Publicit\u00e9, m\u00e9dias \u00e9lectroniques",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Imprim\u00e9s publicitaires, mat\u00e9riel de publicit\u00e9"
- },
- {
- "name": "Articles de publicit\u00e9, \u00e9chantillons"
- }
- ],
- "name": "Imprim\u00e9s, mat\u00e9riel, articles de publicit\u00e9",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Etudes de march\u00e9"
- },
- {
- "name": "Conseils en publicit\u00e9"
- }
- ],
- "name": "Conseils en publicit\u00e9, \u00e9tudes de march\u00e9",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Publicit\u00e9",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Charges d'administration comme pr\u00e9l\u00e8vements priv\u00e9s"
- }
- ],
- "name": "Charges d'administration comme pr\u00e9l\u00e8vements priv\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel de bureau"
- },
- {
- "name": "Imprim\u00e9s"
- },
- {
- "name": "Photocopies"
- },
- {
- "name": "Litt\u00e9rature technique"
- }
- ],
- "name": "Mat\u00e9riel de bureau, imprim\u00e9s, photocopies",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Frais de port"
- },
- {
- "name": "Internet"
- },
- {
- "name": "T\u00e9l\u00e9fax"
- },
- {
- "name": "T\u00e9l\u00e9phone"
- }
- ],
- "name": "T\u00e9l\u00e9phone, t\u00e9l\u00e9fax, Internet, frais de port",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Honoraires pour conseil"
- },
- {
- "name": "Honoraires pour fiduciaire"
- },
- {
- "name": "Honoraires pour conseil juridique"
- }
- ],
- "name": "Honoraires pour fiduciaire et conseil",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Pourboires"
- },
- {
- "name": "Cotisations"
- },
- {
- "name": "Dons et cadeaux"
- }
- ],
- "name": "Cotisations, dons, cadeaux et pourboires",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Charges pour conseil d'administration"
- },
- {
- "name": "Charges pour assembl\u00e9e g\u00e9n\u00e9rale"
- },
- {
- "name": "Charges pour organe de r\u00e9vision"
- }
- ],
- "name": "Conseil d'administration, AG, OR",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges d'administration",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Frais de r\u00e9seau"
- },
- {
- "name": "Investissements de faible montant"
- },
- {
- "name": "Entretien / Hotline Hardware"
- },
- {
- "name": "Charges de licence/Update"
- },
- {
- "name": "Disquettes, CD-Rom, cassettes, fournitures"
- },
- {
- "name": "Entretien / Hotline Software"
- }
- ],
- "name": "Licences et entretien",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "D\u00e9veloppement projet informatique B"
- },
- {
- "name": "Conseils en d\u00e9veloppement de concepts"
- },
- {
- "name": "D\u00e9veloppement individualis\u00e9, adaptation"
- },
- {
- "name": "Charges d'installation"
- },
- {
- "name": "D\u00e9veloppement projet informatique A"
- }
- ],
- "name": "Conseils et d\u00e9veloppements",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Location de mat\u00e9riel"
- },
- {
- "name": "Location en cr\u00e9dit-bail de mat\u00e9riel"
- },
- {
- "name": "Location en cr\u00e9dit-bail de logiciels"
- }
- ],
- "name": "Locations en cr\u00e9dit-bail et locations de hard/soft",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Informatique",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges d'administration et d'informatique",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Charbon, briquettes, bois"
- },
- {
- "name": "Mazout"
- }
- ],
- "name": "Combustibles et mat\u00e9riaux de chauffage",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Flux de chaleur"
- },
- {
- "name": "Force motrice"
- },
- {
- "name": "Flux d'\u00e9clairage"
- }
- ],
- "name": "Electricit\u00e9",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Eau"
- }
- ],
- "name": "Eau",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Gaz naturel"
- },
- {
- "name": "Gaz liquide en bonbonnes"
- }
- ],
- "name": "Gaz",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges d'\u00e9nergie",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Eaux us\u00e9es"
- },
- {
- "name": "Evacuation de d\u00e9chets sp\u00e9ciaux"
- },
- {
- "name": "Evacuation de d\u00e9chets"
- }
- ],
- "name": "Evacuation de d\u00e9chets",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Evacuation de d\u00e9chets",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges d'\u00e9nergie et \u00e9vacuation des d\u00e9chets",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements s/usines"
- },
- {
- "name": "Amortissements s/b\u00e2timents d'exploitation"
- }
- ],
- "name": "Amortissements s/immobilisations corporelles imm.",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Amortissements s/machines de bureau, informatique"
- },
- {
- "name": "Amortissements s/v\u00e9hicules"
- },
- {
- "name": "Amortissements s/machines et appareil production"
- },
- {
- "name": "Amortissements s/mobilier et installations"
- }
- ],
- "name": "Amortissements s/immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "D\u00e9pr\u00e9ciation s/cr\u00e9ance envers la filiale B"
- },
- {
- "name": "D\u00e9pr\u00e9ciation s/participation \u00e0 la filiale A"
- }
- ],
- "name": "D\u00e9pr\u00e9ciations s/participations \u00e0 des st\u00e9s groupe",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "D\u00e9pr\u00e9ciation s/titres des actifs immobilis\u00e9s"
- },
- {
- "name": "D\u00e9pr\u00e9ciations s/autres immobilisations financi\u00e8res"
- }
- ],
- "name": "D\u00e9pr\u00e9ciations s/immobilisations financi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Amortissements s/charges de recherche, d\u00e9velop."
- },
- {
- "name": "Amortissements s/charges de fondation"
- }
- ],
- "name": "Amortissements s/charges activ\u00e9es",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Amortissements s/goodwill"
- },
- {
- "name": "Amortissement s/brevets, know-how"
- },
- {
- "name": "Amortissements s/marques, \u00e9chantillons, mod\u00e8les"
- }
- ],
- "name": "Amortissements s/immobilisations incorporelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Amortissement",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits financiers s/cr\u00e9ances envers filiale B"
- },
- {
- "name": "Produits financiers s/compte courant actionnaire X"
- }
- ],
- "name": "Produits financiers placement aupr\u00e8s actionnaires",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Produits financiers s/titres r\u00e9alisables \u00e0 c. t."
- },
- {
- "name": "Produits financiers s/autres placements \u00e0 c.t."
- },
- {
- "name": "Produits financiers s/avoirs postaux, bancaires"
- },
- {
- "name": "Produits financiers s/avoirs \u00e0 court terme"
- },
- {
- "name": "Produits financiers s/actions propres"
- }
- ],
- "name": "Produits financiers des liquidit\u00e9s et des titres",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Produits financiers s/cpte courant de la filiale A"
- },
- {
- "name": "Produits financiers s/cr\u00e9ances envers la filiale B"
- }
- ],
- "name": "Produits financiers de placement aupr\u00e8s des st\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Gains de change sur dettes financi\u00e8res"
- },
- {
- "name": "Escomptes obtenus des fournisseurs"
- },
- {
- "name": "Produits financiers s/acomptes vers\u00e9s"
- },
- {
- "name": "Gains de change sur liquidit\u00e9s et titres"
- },
- {
- "name": "Gains de change s/immobilisations financi\u00e8res"
- },
- {
- "name": "Produits financiers c/int\u00e9r\u00eats moratoires, escptes"
- }
- ],
- "name": "Autres produits financiers",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Produits financiers s/cr\u00e9ances \u00e0 l.t. envers tiers"
- },
- {
- "name": "Produits financiers s/participations"
- },
- {
- "name": "Produits financiers s/autres immobilisations \u00e0 l.t"
- },
- {
- "name": "Produits financiers s/titres \u00e0 long terme"
- },
- {
- "name": "Produits financiers s/actions propres"
- }
- ],
- "name": "Produits financiers c/immobilisations financi\u00e8res",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Produits financiers",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Charges financi\u00e8res pour emprunts aupr\u00e8s filiale B"
- },
- {
- "name": "Charges financi\u00e8res s/compte courant actionnaire A"
- }
- ],
- "name": "Charges financi\u00e8res pour financement actionnaires",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Charges financi\u00e8res pour emprunts"
- },
- {
- "name": "Charges financi\u00e8res pour cr\u00e9dit bancaire"
- },
- {
- "name": "Int\u00e9r\u00eats moratoires"
- },
- {
- "name": "Charges financi\u00e8res pour emprunts hypoth\u00e9caires"
- },
- {
- "name": "Charges financi\u00e8res pour acomptes de clients"
- }
- ],
- "name": "Charges financi\u00e8res pour financement par des tiers",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Charges financi\u00e8res s/le compte courant filiale A"
- },
- {
- "name": "Charges financi\u00e8res pour emprunts aupr\u00e8s filiale B"
- }
- ],
- "name": "Charges financi\u00e8res pour financement par des st\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Charges financi\u00e8res pour financement LPP"
- }
- ],
- "name": "Charges financi\u00e8res pour financement LPP",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Escomptes accord\u00e9s aux clients"
- },
- {
- "name": "Pertes de change s/dettes financi\u00e8res"
- },
- {
- "name": "Frais de d\u00e9p\u00f4t"
- },
- {
- "name": "Frais de banque et des ch\u00e8ques postaux"
- },
- {
- "name": "Pertes de change s/immobilisations financi\u00e8res"
- },
- {
- "name": "Pertes de change s/liquidit\u00e9s et titres"
- }
- ],
- "name": "Autres charges financi\u00e8res",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges financi\u00e8res",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9sultat financier",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Autres charges d'exploitation",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "B\u00e9n\u00e9fices s/ventes d'immeubles"
- }
- ],
- "name": "B\u00e9n\u00e9fice s/immobilisations corporelles immeubles",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "B\u00e9n\u00e9fices s/ventes de brevets, droits de licence"
- }
- ],
- "name": "B\u00e9n\u00e9fices s/immobilisations incorporelles",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "B\u00e9n\u00e9fices s/ventes de participations"
- },
- {
- "name": "B\u00e9n\u00e9fices s/autres immobilisations financi\u00e8res"
- },
- {
- "name": "B\u00e9n\u00e9fices s/titres des actifs immobilis\u00e9s"
- }
- ],
- "name": "B\u00e9n\u00e9fices s/immobilisations financi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "B\u00e9n\u00e9fices s/ventes d'\u00e9quipements d'exploitation"
- }
- ],
- "name": "B\u00e9n\u00e9fices s/immobilisations corporelles meubles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "B\u00e9n\u00e9fices provenant de l'ali\u00e9nation d'actifs immob",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Frais de d\u00e9p\u00f4ts"
- },
- {
- "name": "Frais de banque et de ch\u00e8ques postaux"
- },
- {
- "name": "Corrections de valeur s/placements financiers"
- },
- {
- "name": "Pertes de change s/placements financiers"
- }
- ],
- "name": "Charges s/placements financiers",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Produits de placements financiers c/actionnaires"
- },
- {
- "name": "Produits de placements en liquidit\u00e9s et titres"
- },
- {
- "name": "Produits d'autres placements financiers"
- },
- {
- "name": "Produits de placements financiers aupr\u00e8s st\u00e9s"
- }
- ],
- "name": "Produits de placements financiers",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9sultat des placements financiers",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats hypoth\u00e9caires"
- },
- {
- "name": "Entretien de l'immeuble"
- },
- {
- "name": "Droits, taxes, imp\u00f4ts fonciers"
- },
- {
- "name": "Primes d'assurance"
- },
- {
- "name": "Eau, eaux us\u00e9es"
- },
- {
- "name": "Ordures, \u00e9vacuation des d\u00e9chets"
- },
- {
- "name": "Charges d'administration"
- }
- ],
- "name": "Charges de l'immeuble d'exploitation 1",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Loyers des appartements"
- },
- {
- "name": "Loyers de locaux d'exploitation"
- },
- {
- "name": "Loyers priv\u00e9s"
- },
- {
- "name": "Loyers internes pour locaux d'exploitation"
- },
- {
- "name": "Loyers des garages"
- }
- ],
- "name": "Produits de l'immeuble d'exploitation 1",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9sultat de l'immeuble d'exploitation 1",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9sultat d'immeuble",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits bruts"
- },
- {
- "name": "Diminutions de produits"
- }
- ],
- "name": "Produits de l'activit\u00e9 annexe 1",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Diminutions de produits"
- },
- {
- "name": "Produits bruts"
- }
- ],
- "name": "R\u00e9sultat de l'activit\u00e9 annexe 2",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Autres charges"
- },
- {
- "name": "Charges de publicit\u00e9"
- },
- {
- "name": "Charges d'administration, d'informatique"
- },
- {
- "name": "Charges d'\u00e9nergie et \u00e9vacuation des d\u00e9chets"
- },
- {
- "name": "Assurances-choses, droits, taxes, patentes"
- },
- {
- "name": "Charges de v\u00e9hicules et de transport"
- },
- {
- "name": "Charges d'entretien, r\u00e9parations, remplacements"
- },
- {
- "name": "Charges de locaux"
- },
- {
- "name": "Charges de personnel"
- },
- {
- "name": "Charges de mati\u00e8res"
- }
- ],
- "name": "Charges de l'activit\u00e9 annexe 2",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Autres charges"
- },
- {
- "name": "Charges de publicit\u00e9"
- },
- {
- "name": "Charges de personnel"
- },
- {
- "name": "Charges de mati\u00e8res"
- },
- {
- "name": "Charges d'entretien, r\u00e9parations, remplacements"
- },
- {
- "name": "Charges de locaux"
- },
- {
- "name": "Assurances-choses, droits, taxes, patentes"
- },
- {
- "name": "Charges de v\u00e9hicules et de transport"
- },
- {
- "name": "Charges d'administration, d'informatique"
- },
- {
- "name": "Charges d'\u00e9nergie et \u00e9vacuation des d\u00e9chets"
- }
- ],
- "name": "Charges de l'activit\u00e9 annexe 1",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9sultat de l'activit\u00e9 annexe 2",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9sultat des activit\u00e9s annexes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9sultat des activit\u00e9s annexes d'exploitation",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "B\u00e9n\u00e9fices de change exceptionnels"
- },
- {
- "name": "R\u00e9\u00e9valuations comptables"
- },
- {
- "name": "Dissolutions de r\u00e9serves"
- },
- {
- "name": "Produits pour indemnit\u00e9s pour pr\u00e9judices"
- },
- {
- "name": "Subventions obtenues"
- },
- {
- "name": "B\u00e9n\u00e9fices exceptionnels s/ali\u00e9nations actifs immob"
- },
- {
- "name": "Dissolutions de provisions superflues"
- }
- ],
- "name": "Produits exceptionnels",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Bilans de cl\u00f4ture"
- },
- {
- "name": "Bilans d'ouverture"
- },
- {
- "name": "Dotations exceptionnelles aux r\u00e9serves"
- },
- {
- "name": "Dotations exceptionnelles aux provisions"
- },
- {
- "name": "Dotations exceptionnelles aux amortissements"
- },
- {
- "name": "Pertes exceptionnelles de change"
- },
- {
- "name": "Pertes exceptionnelles s/ali\u00e9nations actifs immob"
- },
- {
- "name": "Pertes exceptionnelles s/d\u00e9biteurs"
- },
- {
- "name": "Charges pour indemnit\u00e9s pour pr\u00e9judices"
- }
- ],
- "name": "Charges exceptionnelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9sultat exceptionnel",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Chiffre d'affaires brut"
- },
- {
- "name": "Diminution de produits"
- }
- ],
- "name": "Produits de l'activit\u00e9 hors exploitation 1",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Charges de publicit\u00e9"
- },
- {
- "name": "Autres charges"
- },
- {
- "name": "Charges d'\u00e9nergie, \u00e9vacuation des d\u00e9chets"
- },
- {
- "name": "Charges d'administration, d'informatique"
- },
- {
- "name": "Charges de v\u00e9hicules et de transport"
- },
- {
- "name": "Assurances-choses, droits, taxes, autorisations"
- },
- {
- "name": "Charges de locaux"
- },
- {
- "name": "Charges d'entretien, r\u00e9parations, remplacements"
- },
- {
- "name": "Charges de mati\u00e8res"
- },
- {
- "name": "Charges de personnel"
- }
- ],
- "name": "Charges de l'activit\u00e9 hors exploitation 1",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9sultat de l'activit\u00e9 hors exploitation 1",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9sultat de l'activit\u00e9 hors exploitation",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Frais de banque et de ch\u00e8que postaux"
- },
- {
- "name": "Frais de d\u00e9p\u00f4t"
- },
- {
- "name": "Pertes de change s/placements financiers hors ex."
- },
- {
- "name": "Corrections de valeur s/placements financiers hors"
- }
- ],
- "name": "Charges financi\u00e8res s/placements financiers hors exploitation",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Produits d'autres placements financiers"
- },
- {
- "name": "Produits de placements en liquidit\u00e9s et titres"
- }
- ],
- "name": "Produits financiers s/placements financiers hors exploitation",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9sultat des placements financiers hors exploitation",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Loyers des garages"
- },
- {
- "name": "Loyer interne"
- },
- {
- "name": "Loyers des locaux"
- },
- {
- "name": "Loyers des appartements"
- }
- ],
- "name": "Produits de l'immeuble hors exploitation 1",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Entretien d'immeuble"
- },
- {
- "name": "Int\u00e9r\u00eats hypoth\u00e9caires"
- },
- {
- "name": "Primes d'assurance"
- },
- {
- "name": "Droits, taxes, imp\u00f4ts fonciers"
- },
- {
- "name": "Ordures, \u00e9vacuation des d\u00e9chets"
- },
- {
- "name": "Eau, eaux us\u00e9es"
- },
- {
- "name": "Charges d'administration"
- }
- ],
- "name": "Charges de l'immeuble hors exploitation 1",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9sultat de l'immeuble hors exploitation 1",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9sultat de l'immeuble hors exploitation",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Honoraires pour expertises, conf\u00e9rences, publica."
- },
- {
- "name": "Jetons de pr\u00e9sence"
- }
- ],
- "name": "Autres produits hors exploitation",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Charges pour des activit\u00e9s hors exploitation"
- }
- ],
- "name": "Autres charges hors exploitation",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Autres r\u00e9sultats hors exploitation",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9sultat hors exploitation",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Imp\u00f4ts hors exercices"
- },
- {
- "name": "Imp\u00f4ts sur le b\u00e9n\u00e9fice"
- },
- {
- "name": "Imp\u00f4ts sur le capital"
- }
- ],
- "name": "Imp\u00f4ts directs de l'entreprise",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges d'imp\u00f4t",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9sultats exceptionnel et hors exploitation imp\u00f4ts",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Participation au b\u00e9n\u00e9fice de l'associ\u00e9 X"
- },
- {
- "name": "Participation au b\u00e9n\u00e9fice de l'associ\u00e9 Y"
- }
- ],
- "name": "Utilisation du b\u00e9n\u00e9fice",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Utilisation du b\u00e9n\u00e9fice",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bilan de cl\u00f4ture"
- },
- {
- "name": "Bilan d'ouverture"
- }
- ],
- "name": "Bilan",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Bilan",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ecritures de regroupements des cr\u00e9diteurs"
- },
- {
- "name": "Ecritures de regroupements des d\u00e9biteurs"
- }
- ],
- "name": "Ecritures de regroupements",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ecritures de corrections"
- }
- ],
- "name": "Ecritures de corrections",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ecriture de regroupements et de corrections",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Compte de r\u00e9sultat"
- }
- ],
- "name": "Compte de r\u00e9sultat",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compte de r\u00e9sultat",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cl\u00f4ture",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compte de r\u00e9sultat",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Disagio s/emprunts"
- },
- {
- "name": "Disagio s/emprunts par obligations"
- }
- ],
- "name": "Disagio s/emprunts et s/emprunts par obligations",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortissement cumul\u00e9 s/frais"
- },
- {
- "name": "Frais d'augmentation de capital"
- },
- {
- "name": "Frais d'organisation"
- },
- {
- "name": "Frais de fondation"
- }
- ],
- "name": "Frais de fondation, augmentation de capital",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Charges de proc\u00e8s"
- },
- {
- "name": "Amortissement cumul\u00e9 s/autres charges activ\u00e9es"
- }
- ],
- "name": "Autres charges activ\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Frais de recherche"
- },
- {
- "name": "Frais de d\u00e9veloppement"
- },
- {
- "name": "Amortissement cumul\u00e9 s/frais rech./d\u00e9veloppement"
- }
- ],
- "name": "Frais de recherche et de d\u00e9veloppement",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Charges activ\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Capital-actions non lib\u00e9r\u00e9"
- },
- {
- "name": "Corrections de valeur s/capital-actions non lib\u00e9r\u00e9"
- }
- ],
- "name": "Capital-actions non lib\u00e9r\u00e9",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Comptes d'actif de corrections de valeur",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Charges activ\u00e9es et comptes d'actif de corrections de valeur",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Charges activ\u00e9es et comptes d'actif de corrections de valeur",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Machines et appareils"
- },
- {
- "name": "Mobilier et installations"
- },
- {
- "name": "Acomptes pour immobilisations corporelles meubles"
- },
- {
- "name": "Amortissement cumul\u00e9 s/immobilisations corporelles"
- }
- ],
- "name": "Immobilisations corporelles meubles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Travaux en cours"
- },
- {
- "name": "Stocks"
- },
- {
- "name": "Corrections de valeur s/stocks et travaux en cours"
- },
- {
- "name": "Acomptes pour stocks"
- }
- ],
- "name": "Stocks et travaux en cours",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Ch\u00e8ques postaux"
- },
- {
- "name": "Banques"
- },
- {
- "name": "Corrections de valeur s/liquidit\u00e9s et titres"
- },
- {
- "name": "Caisse"
- }
- ],
- "name": "Liquidit\u00e9s et titres",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortissement cumul\u00e9 s/immobilisations corporelles"
- },
- {
- "name": "Acomptes pour immobilisations corporelles"
- },
- {
- "name": "Biens-fonds non b\u00e2tis"
- },
- {
- "name": "Immeubles en propri\u00e9t\u00e9 par \u00e9tage"
- },
- {
- "name": "B\u00e2timents d'habitation"
- }
- ],
- "name": "Immobilisations corporelles immeubles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Actifs de r\u00e9gularisation"
- }
- ],
- "name": "Actifs de r\u00e9gularisation",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances \u00e0 court terme"
- },
- {
- "name": "Corrections de valeur s/cr\u00e9ances \u00e0 court terme"
- }
- ],
- "name": "Cr\u00e9ances \u00e0 court terme",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Amortissement cumul\u00e9 s/immob. incorporelles"
- },
- {
- "name": "Brevets, know-how, recettes de fabrication"
- },
- {
- "name": "Marques commerciales, \u00e9chantillons, mod\u00e8les, plans"
- },
- {
- "name": "Droits de licence, concessions, d'usage, commerce"
- },
- {
- "name": "Droits de propri\u00e9t\u00e9, d'\u00e9dition, conventionnels"
- }
- ],
- "name": "Immobilisations incorporelles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Obligations"
- },
- {
- "name": "Actions"
- },
- {
- "name": "Corrections de valeur s/immobilisations"
- }
- ],
- "name": "Immobilisations financi\u00e8res",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortissements cumul\u00e9s s/charges activ\u00e9es"
- },
- {
- "name": "Charges activ\u00e9es"
- }
- ],
- "name": "Charges activ\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Actifs hors exploitation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Actifs hors exploitation",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Charges constat\u00e9es d'avance"
- }
- ],
- "name": "Actifs de r\u00e9gularisation (Actifs transitoires)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Actifs de r\u00e9gularisation",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Stocks de produits semi-ouvr\u00e9s"
- },
- {
- "name": "Corrections valeur s/stocks produits semi-ouvr\u00e9s"
- }
- ],
- "name": "Stocks de produits semi-ouvr\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Marchandises en consignation"
- }
- ],
- "name": "Marchandises en consignation",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "R\u00e9serve s/marchandises"
- },
- {
- "name": "Acomptes vers\u00e9s s/mati\u00e8res auxiliaires-fournitures"
- },
- {
- "name": "Stocks"
- },
- {
- "name": "Stocks de fournitures d'exploitation"
- },
- {
- "name": "Stocks de mati\u00e8res auxiliaires"
- }
- ],
- "name": "Stocks de mati\u00e8res auxiliaires et de fournitures",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Stocks de mati\u00e8res premi\u00e8res B"
- },
- {
- "name": "Stocks de mati\u00e8res premi\u00e8res A"
- },
- {
- "name": "Corrections valeur s/stocks de mati\u00e8res premi\u00e8res"
- },
- {
- "name": "Acomptes vers\u00e9s pour mati\u00e8res premi\u00e8res"
- }
- ],
- "name": "Stocks de mati\u00e8res premi\u00e8res",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Corrections valeur s/stocks produits en cours"
- },
- {
- "name": "Stocks de produits en cours"
- }
- ],
- "name": "Stocks de produits en cours",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Stocks de marchandises A"
- },
- {
- "name": "Stocks de marchandises B"
- },
- {
- "name": "Acomptes vers\u00e9s pour marchandises"
- },
- {
- "name": "Corrections valeur s/stocks de marchandises"
- }
- ],
- "name": "Stocks de marchandises",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Stocks de produits finis"
- },
- {
- "name": "Corrections valeur s/stocks produits finis"
- }
- ],
- "name": "Stocks de produits finis",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Acomptes vers\u00e9s pour stocks obligatoires"
- },
- {
- "name": "R\u00e9serve s/marchandises"
- },
- {
- "name": "Stocks obligatoires"
- }
- ],
- "name": "Stocks obligatoires",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Acomptes vers\u00e9s pour autres approvisionnements"
- },
- {
- "name": "Corrections valeur s/stocks d'autres approvision."
- },
- {
- "name": "Stocks de pi\u00e8ces termin\u00e9es"
- },
- {
- "name": "Stocks de pi\u00e8ces semi-ouvr\u00e9es"
- }
- ],
- "name": "Stocks d'autres approvisionnements",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Stocks et travaux en cours",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Capital-actions non lib\u00e9r\u00e9, r\u00e9clam\u00e9"
- }
- ],
- "name": "Capital-actions non lib\u00e9r\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Compte courant de primes"
- },
- {
- "name": "Provisions pertes s/autres cr\u00e9ances \u00e0 court terme"
- },
- {
- "name": "Acomptes aux fournisseurs"
- },
- {
- "name": "Effets \u00e0 recevoir, pas de remise \u00e0 l'escompte"
- },
- {
- "name": "Cr\u00e9ances envers des soci\u00e9t\u00e9s de virement"
- },
- {
- "name": "Cautionnements en esp\u00e8ces"
- }
- ],
- "name": "Autres cr\u00e9ances \u00e0 court terme",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisions pertes s/autres cr\u00e9ances envers soci\u00e9t\u00e9"
- },
- {
- "name": "Cr\u00e9ances d'emprunt envers la filiale A"
- },
- {
- "name": "Cr\u00e9ances d'emprunt envers la filiale B"
- }
- ],
- "name": "Autres cr\u00e9ances \u00e0 court terme envers des soci\u00e9t\u00e9s du groupe",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "TVA: d\u00e9ductible s/achats de mati\u00e8res et services"
- },
- {
- "name": "TVA: d\u00e9ductible s/investissement et autres charges"
- },
- {
- "name": "Imp\u00f4t anticip\u00e9 \u00e0 r\u00e9cup\u00e9rer"
- },
- {
- "name": "Cr\u00e9ances envers l'administration des douanes"
- },
- {
- "name": "Cr\u00e9ances envers la CNA"
- }
- ],
- "name": "Cr\u00e9ances envers des institutions publiques",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances d'emprunt envers l'actionnaire Y"
- },
- {
- "name": "Cr\u00e9ances d'emprunt envers l'actionnaire X"
- },
- {
- "name": "Provisions pertes s/autres cr\u00e9ances actionnaires"
- }
- ],
- "name": "Autres cr\u00e9ances \u00e0 court terme envers actionnaires",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisions pertes s/autres cr\u00e9ances envers tiers"
- },
- {
- "name": "Cr\u00e9ances d'emprunt \u00e0 court terme"
- },
- {
- "name": "Avances \u00e0 court terme"
- },
- {
- "name": "Avances de frais"
- }
- ],
- "name": "Autres cr\u00e9ances \u00e0 court terme envers des tiers",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres cr\u00e9ances \u00e0 court terme",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ducroire"
- },
- {
- "account_type": "Receivable",
- "name": "Cr\u00e9ances envers des tiers \u00e9trangers"
- },
- {
- "account_type": "Receivable",
- "name": "Cr\u00e9ances envers des tiers suisses"
- }
- ],
- "name": "Cr\u00e9ances r\u00e9sultant prestations envers des tiers",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisions pertes s/cr\u00e9ances envers actionnaires"
- },
- {
- "account_type": "Receivable",
- "name": "Cr\u00e9ances envers l'actionnaire Y"
- },
- {
- "account_type": "Receivable",
- "name": "Cr\u00e9ances envers l'actionnaire X"
- }
- ],
- "name": "Cr\u00e9ances r\u00e9sultant prestations envers actionnaires",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Cr\u00e9ances envers la filiale A"
- },
- {
- "account_type": "Receivable",
- "name": "Cr\u00e9ances envers la filiale B"
- },
- {
- "name": "Provisions pertes s/cr\u00e9ances envers des soci\u00e9t\u00e9s du groupe"
- }
- ],
- "name": "Cr\u00e9ances r\u00e9sultant prestations envers des soci\u00e9t\u00e9s du groupe",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ances r\u00e9sultant de vente et de prestations de services (d\u00e9biteurs-clients)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ances",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Provision pour pertes s/avoirs \u00e0 court terme"
- },
- {
- "account_type": "Cash",
- "name": "Placement fiduciaires en devises"
- },
- {
- "account_type": "Cash",
- "name": "Placements fiduciaires"
- },
- {
- "account_type": "Cash",
- "name": "Placements fixes"
- }
- ],
- "name": "Avoirs \u00e0 court terme",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Compte d'attente en monnaie"
- }
- ],
- "name": "Compte d'attente en monnaie",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Provisions risques de change s/comptes en devises"
- },
- {
- "account_type": "Cash",
- "name": "Compte d'\u00e9pargne"
- },
- {
- "account_type": "Cash",
- "name": "Compte de placement"
- },
- {
- "account_type": "Cash",
- "name": "Compte courant exploitation principale"
- },
- {
- "account_type": "Cash",
- "name": "Compte courant exploitation accessoire"
- },
- {
- "account_type": "Cash",
- "name": "Compte en devise EUR"
- },
- {
- "account_type": "Cash",
- "name": "Compte en devise B"
- }
- ],
- "name": "Banques",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Bons de jouissance (cot\u00e9s)"
- },
- {
- "account_type": "Cash",
- "name": "Obligations (cot\u00e9es)"
- },
- {
- "account_type": "Cash",
- "name": "Actions (cot\u00e9es)"
- },
- {
- "account_type": "Cash",
- "name": "Bons de participation (cot\u00e9s)"
- },
- {
- "account_type": "Cash",
- "name": "Correction valeur s/titres r\u00e9alisables court terme"
- }
- ],
- "name": "Titres r\u00e9alisables \u00e0 court terme",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Caisse auxiliaire"
- },
- {
- "account_type": "Cash",
- "name": "Caisse principale"
- },
- {
- "account_type": "Cash",
- "name": "Caisse succursale"
- },
- {
- "account_type": "Cash",
- "name": "Devise A"
- },
- {
- "account_type": "Cash",
- "name": "Devise B"
- },
- {
- "account_type": "Cash",
- "name": "Provisions pour risques de change"
- }
- ],
- "name": "Caisse",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Provisions pertes s/ch\u00e8ques et effets \u00e0 recevoir"
- },
- {
- "account_type": "Cash",
- "name": "Ch\u00e8ques"
- },
- {
- "account_type": "Cash",
- "name": "Effets \u00e0 recevoir"
- }
- ],
- "name": "Ch\u00e8ques, effets \u00e0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Ch\u00e8ques postaux succursale"
- },
- {
- "account_type": "Cash",
- "name": "Ch\u00e8ques postaux exploitation principale"
- }
- ],
- "name": "Poste (CCP)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Correction valeur s/autres placements court terme"
- },
- {
- "account_type": "Cash",
- "name": "Instruments financiers d\u00e9riv\u00e9s"
- },
- {
- "account_type": "Cash",
- "name": "Correction valeur s/actions propres"
- },
- {
- "account_type": "Cash",
- "name": "Actions propres (r\u00e9alisables \u00e0 court terme)"
- }
- ],
- "name": "Autres placements \u00e0 court terme",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Liquidit\u00e9s et titres",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Actifs circulants",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissement cumul\u00e9 sur goodwill"
- },
- {
- "name": "Goodwill (survaleur)"
- }
- ],
- "name": "Goodwill",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortissement cumul\u00e9 s/marques, \u00e9chantillons, etc."
- },
- {
- "name": "Marques commerciales"
- },
- {
- "name": "Echantillons"
- },
- {
- "name": "Plans"
- },
- {
- "name": "Mod\u00e8les"
- }
- ],
- "name": "Marques commerciales, \u00e9chantillons, mod\u00e8les, plans",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Droits conventionnels"
- },
- {
- "name": "Droits de propri\u00e9t\u00e9 intellectuelle"
- },
- {
- "name": "Droits d'\u00e9dition"
- },
- {
- "name": "Amortissement cumul\u00e9 s/droits"
- }
- ],
- "name": "Droits de propri\u00e9t\u00e9s, d'\u00e9dition, conventionnels",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Fichiers de clients"
- },
- {
- "name": "Logiciels (d\u00e9veloppement interne)"
- },
- {
- "name": "Interdiction de concurrence"
- },
- {
- "name": "Amortissement cumul\u00e9 s/autres immobilisations"
- }
- ],
- "name": "Autres immobilisations incorporelles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortissement cumul\u00e9 s/brevets, know-how, recettes"
- },
- {
- "name": "Recettes de fabrication"
- },
- {
- "name": "Know-how"
- },
- {
- "name": "Brevets"
- }
- ],
- "name": "Brevets, know-how, recettes de fabrication",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortissement cumul\u00e9 s/droits"
- },
- {
- "name": "Concessions"
- },
- {
- "name": "Droits de licences"
- },
- {
- "name": "Raisons de commerce"
- },
- {
- "name": "Droits de jouissance"
- }
- ],
- "name": "Droits de licences, concessions, etc.",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Immobilisations incorporelles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Maisons d'habitation du personnel"
- },
- {
- "name": "Maisons d'habitations de soci\u00e9t\u00e9s immobili\u00e8res"
- },
- {
- "name": "Terrains"
- },
- {
- "name": "Acomptes s/immeubles d'habitation"
- },
- {
- "name": "Amortissement cumul\u00e9 s/biens-fonds non b\u00e2tis"
- }
- ],
- "name": "Immeubles d'habitation",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acomptes s/b\u00e2timents d'exposition et vente"
- },
- {
- "name": "Amortissement cumul\u00e9 s/b\u00e2timents exposition, vente"
- },
- {
- "name": "Terrains"
- },
- {
- "name": "Halles d'exposition"
- },
- {
- "name": "Halle de vente"
- }
- ],
- "name": "B\u00e2timents d'exposition et de vente",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Ateliers"
- },
- {
- "name": "Terrains"
- },
- {
- "name": "Acomptes s/ateliers"
- },
- {
- "name": "Amortissement cumul\u00e9 s/ateliers"
- }
- ],
- "name": "Ateliers",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "B\u00e2timents d'exploitation"
- },
- {
- "name": "Terrains"
- },
- {
- "name": "Acomptes s/b\u00e2timents d'exploitation"
- },
- {
- "name": "Amortissement cumul\u00e9 s/b\u00e2timents d'exploitation"
- }
- ],
- "name": "B\u00e2timents d'exploitation",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Amortissement cumul\u00e9 s/b\u00e2timents administratifs"
- },
- {
- "name": "Acomptes s/b\u00e2timents administratifs"
- },
- {
- "name": "B\u00e2timents d'administration"
- },
- {
- "name": "B\u00e2timents de bureau"
- },
- {
- "name": "Terrains"
- }
- ],
- "name": "B\u00e2timents administratifs",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortissement cumul\u00e9 s/entrep\u00f4ts"
- },
- {
- "name": "Acomptes s/entrep\u00f4ts"
- },
- {
- "name": "Terrains"
- },
- {
- "name": "Entrep\u00f4ts"
- }
- ],
- "name": "Entrep\u00f4ts",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Amortissement cumul\u00e9 s/usines"
- },
- {
- "name": "Acomptes s/usines"
- },
- {
- "name": "Terrains"
- },
- {
- "name": "Usines"
- }
- ],
- "name": "Usines",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Immobilisation corporelles immeubles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissement cumul\u00e9 s/machines et appareils prod."
- },
- {
- "name": "Acomptes s/machines et appareils de production"
- },
- {
- "name": "Cha\u00eenes de production"
- },
- {
- "name": "Machines et appareils"
- }
- ],
- "name": "Machines et appareils destin\u00e9s \u00e0 la production",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortissement cumul\u00e9 s/instruments et outillage"
- },
- {
- "name": "Acomptes s/instruments et outillage"
- },
- {
- "name": "Instruments et outillage"
- }
- ],
- "name": "Instruments et outillage",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Installations de s\u00e9curit\u00e9"
- },
- {
- "name": "Syst\u00e8mes \u00e0 commande automatique"
- },
- {
- "name": "Syst\u00e8mes de communication"
- },
- {
- "name": "Infrastructures informatiques"
- },
- {
- "name": "Machines de bureau"
- },
- {
- "name": "Logiciels"
- },
- {
- "name": "Appareils \u00e9lectroniques de mesure et de contr\u00f4le"
- },
- {
- "name": "Amortissement cumul\u00e9 machines, informatique, comm"
- },
- {
- "name": "Acomptes s/machines, informatique, communication"
- }
- ],
- "name": "Machines de bureau, informatiques, communication",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Camions"
- },
- {
- "name": "Automobiles"
- },
- {
- "name": "Camionnettes"
- },
- {
- "name": "V\u00e9hicules sp\u00e9ciaux"
- },
- {
- "name": "Acomptes s/v\u00e9hicules"
- },
- {
- "name": "Amortissement cumul\u00e9 s/v\u00e9hicules"
- }
- ],
- "name": "V\u00e9hicules",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acomptes sur mobilier et installations"
- },
- {
- "name": "Amortissement cumul\u00e9 sur mobilier et installations"
- },
- {
- "name": "Installations d'entrep\u00f4ts"
- },
- {
- "name": "Mobilier de bureau"
- },
- {
- "name": "Mobilier d'exploitation"
- },
- {
- "name": "Installations d'ateliers"
- }
- ],
- "name": "Mobilier et installations",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Lingerie et habits de travail"
- },
- {
- "name": "Moules et mod\u00e8les"
- },
- {
- "name": "Acomptes s/autres immobilisations corporelles"
- },
- {
- "name": "Amortissement cumul\u00e9 s/immobilisations corporelles"
- }
- ],
- "name": "Autres immobilisations corporelles meubles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acomptes s/\u00e9quipements et installations"
- },
- {
- "name": "Amortissement cumul\u00e9 s/\u00e9quipements et installation"
- },
- {
- "name": "Ascenseurs, escaliers roulants"
- },
- {
- "name": "Baraques"
- },
- {
- "name": "Constructions mobili\u00e8res"
- },
- {
- "name": "Voies ferr\u00e9es industrielles"
- },
- {
- "name": "R\u00e9servoirs"
- },
- {
- "name": "Conteneurs"
- }
- ],
- "name": "Equipements et installations",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Installations de stockage"
- },
- {
- "name": "Entrep\u00f4ts \u00e0 hauts rayonnages"
- },
- {
- "name": "Acomptes s/installations de stockage"
- },
- {
- "name": "Amortissement cumul\u00e9 s/installations de stockage"
- }
- ],
- "name": "Installations de stockage",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Immobilisation corporelles meubles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Pr\u00eats \u00e0 long terme \u00e0 des actionnaires"
- },
- {
- "name": "Pr\u00eats hypoth\u00e9caires \u00e0 des actionnaires"
- },
- {
- "name": "Corrections valeur s/cr\u00e9ances long terme \u00e0 action."
- }
- ],
- "name": "Cr\u00e9ances \u00e0 long terme envers des actionnaires",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Actions"
- },
- {
- "name": "Obligations de caisse"
- },
- {
- "name": "Bons de participation"
- },
- {
- "name": "Bons de jouissance"
- },
- {
- "name": "Obligations"
- },
- {
- "name": "Corrections valeur s/titres \u00e0 long terme"
- }
- ],
- "name": "Titres \u00e0 long terme",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Corrections valeur s/participations"
- },
- {
- "name": "Autres participations"
- },
- {
- "name": "Participation dans la filiale A"
- },
- {
- "name": "Participation dans la filiale B"
- }
- ],
- "name": "Participations",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Corrections valeur s/cr\u00e9ances long terme \u00e0 tiers"
- },
- {
- "name": "Pr\u00eats \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe"
- },
- {
- "name": "Pr\u00eats hypoth\u00e9caires \u00e0 des tiers"
- }
- ],
- "name": "Cr\u00e9ances \u00e0 long terme envers des tiers",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Corrections valeur s/actions propres"
- },
- {
- "name": "Actions propres"
- }
- ],
- "name": "Actions propres",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Comptes bloqu\u00e9s \u00e0 titre de r\u00e9serve de crise"
- },
- {
- "name": "Comptes de placement"
- },
- {
- "name": "Corrections valeur s/autres placements long terme"
- }
- ],
- "name": "Autres placements \u00e0 long terme",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Corrections valeur s/cr\u00e9ances long terme des soci\u00e9t\u00e9s du groupe"
- },
- {
- "name": "Pr\u00eats hypoth\u00e9caires \u00e0 des soci\u00e9t\u00e9s du groupe"
- },
- {
- "name": "Pr\u00eats \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe"
- }
- ],
- "name": "Cr\u00e9ances \u00e0 long terme envers des soci\u00e9t\u00e9s du groupe",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Immobilisations financi\u00e8res",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Actifs immobilis\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Actif",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Dettes envers les ch\u00e8ques postaux"
- },
- {
- "name": "Dettes bancaires \u00e0 court terme"
- },
- {
- "name": "Effets \u00e0 payer"
- }
- ],
- "name": "Dettes financi\u00e8res \u00e0 court terme",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Emprunts \u00e0 long terme"
- },
- {
- "name": "Avances fermes \u00e0 long terme"
- },
- {
- "name": "Dettes hypoth\u00e9caires"
- }
- ],
- "name": "Autres dettes \u00e0 long terme",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisions \u00e0 court terme"
- },
- {
- "name": "Passifs de r\u00e9gularisation"
- }
- ],
- "name": "Passifs de r\u00e9gularisation, provisions court terme",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Dettes d'imp\u00f4ts"
- }
- ],
- "name": "Autres dettes \u00e0 court terme",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Dettes \u00e0 court terme r\u00e9sultant prestations service"
- }
- ],
- "name": "Dettes \u00e0 court terme r\u00e9sultant prestations service",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Provisions pour imp\u00f4ts"
- }
- ],
- "name": "Provisions",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Dettes bancaires \u00e0 long terme"
- },
- {
- "name": "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail"
- }
- ],
- "name": "Dettes financi\u00e8res \u00e0 long terme",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dettes hors exploitation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dettes hors exploitation",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Provision pour recherche"
- },
- {
- "name": "Provision pour d\u00e9veloppement"
- }
- ],
- "name": "Provisions pour recherche et d\u00e9veloppement",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisions pour travaux de garantie"
- }
- ],
- "name": "Provisions r\u00e9sultant de ventes/prestations service",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisions pour la protection de l'environnement"
- }
- ],
- "name": "Provisions pour la protection de l'environnement",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Provisions pour prestations de retraite"
- }
- ],
- "name": "Provisions pour prestations en cas de vieillesse",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Autres provisions"
- }
- ],
- "name": "Autres provisions",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Provisions pour restructuration de l'entreprise"
- }
- ],
- "name": "Provisions pour restructuration de l'entreprise",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Provisions pour imp\u00f4ts latents"
- }
- ],
- "name": "Provisions pour imp\u00f4ts (long terme)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provision pour r\u00e9novations"
- },
- {
- "name": "Provision pour assainissements"
- },
- {
- "name": "Provision pour r\u00e9parations"
- }
- ],
- "name": "Provisions r\u00e9paration, assainissements, r\u00e9novation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions \u00e0 long terme",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail"
- }
- ],
- "name": "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Dettes bancaires \u00e0 long terme"
- }
- ],
- "name": "Dettes bancaires \u00e0 long terme",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Emprunts par obligations"
- }
- ],
- "name": "Emprunts par obligations",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Hypoth\u00e8ques sur entrep\u00f4ts"
- },
- {
- "name": "Hypoth\u00e8ques sur b\u00e2timents d'exposition et de vente"
- },
- {
- "name": "Hypoth\u00e8ques sur biens-fonds non b\u00e2tis"
- },
- {
- "name": "Hypoth\u00e8ques sur b\u00e2timents de bureau/administration"
- },
- {
- "name": "Hypoth\u00e8ques sur b\u00e2timents d'exploitation"
- },
- {
- "name": "Hypoth\u00e8ques sur immeubles d'habitation"
- },
- {
- "name": "Hypoth\u00e8ques sur usines"
- },
- {
- "name": "Hypoth\u00e8ques sur ateliers"
- }
- ],
- "name": "Dettes hypoth\u00e9caires",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dettes financi\u00e8re \u00e0 long terme",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dettes hypoth\u00e9caires envers des soci\u00e9t\u00e9s du groupe"
- },
- {
- "name": "Emprunts \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe"
- }
- ],
- "name": "Dettes \u00e0 long terme envers des soci\u00e9t\u00e9s du groupe",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Dettes hypoth\u00e9caires envers des institutions LPP"
- },
- {
- "name": "Emprunts \u00e0 long terme \u00e0 des institutions LPP"
- }
- ],
- "name": "Dettes \u00e0 long terme envers des institutions LPP",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Emprunts \u00e0 long terme \u00e0 des actionnaires"
- },
- {
- "name": "Dettes hypoth\u00e9caires envers des actionnaires"
- }
- ],
- "name": "Dettes \u00e0 long terme envers des actionnaires",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Emprunts \u00e0 long terme \u00e0 des tiers"
- }
- ],
- "name": "Emprunts \u00e0 long terme \u00e0 des tiers",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Autres dettes \u00e0 long terme",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dettes \u00e0 long terme",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Acomptes \u00e0 court terme de tiers"
- },
- {
- "name": "Emprunts \u00e0 court terme de tiers"
- }
- ],
- "name": "Autres dettes \u00e0 court terme envers des tiers",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Coupons d'obligations non encaiss\u00e9s"
- },
- {
- "name": "Dividendes non encaiss\u00e9s de l'exercice"
- },
- {
- "name": "Dividendes non encaiss\u00e9s des exercices pr\u00e9c\u00e9dents"
- }
- ],
- "name": "Dividendes et coupons d'obligations non encaiss\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Dettes \u00e0 court terme envers la filiale A"
- },
- {
- "name": "Dettes \u00e0 court terme envers la filiale B"
- }
- ],
- "name": "Autres dettes \u00e0 court terme c/st\u00e9s du groupe",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Dettes \u00e0 court terme envers l'actionnaire Y"
- },
- {
- "name": "Dettes \u00e0 court terme envers l'actionnaire X"
- }
- ],
- "name": "Autres dettes \u00e0 court terme envers actionnaires",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Dettes \u00e0 court terme envers fonds de pr\u00e9voyance"
- }
- ],
- "name": "Autres dettes \u00e0 court terme c/fonds pr\u00e9voyance",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "R\u00e9sultat \u00e0 verser \u00e0 des tiers"
- }
- ],
- "name": "R\u00e9sultat \u00e0 verser",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Droits de timbre dus"
- },
- {
- "name": "Imp\u00f4t anticip\u00e9 d\u00fb"
- },
- {
- "name": "TVA due"
- },
- {
- "name": "Imp\u00f4ts directs dus"
- }
- ],
- "name": "Dettes envers des institutions publiques",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Obligation \u00e0 rembourser"
- }
- ],
- "name": "Obligations \u00e0 rembourser",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres dettes \u00e0 court terme",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisions pour imp\u00f4ts directs"
- },
- {
- "name": "Provisions pour imp\u00f4ts indirects"
- }
- ],
- "name": "Provisions \u00e0 court terme pour imp\u00f4ts",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Charges \u00e0 payer"
- },
- {
- "name": "Produits constat\u00e9s d'avance"
- }
- ],
- "name": "Passifs de r\u00e9gularisation",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisions pour risques li\u00e9s aux engagements"
- },
- {
- "name": "Provisions pour travaux de garantie \u00e0 court terme"
- }
- ],
- "name": "Provisions \u00e0 court terme c/ventes, services",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Passifs de r\u00e9gularisation, provisions court terme",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Dettes envers la filiale A"
- },
- {
- "account_type": "Payable",
- "name": "Dettes envers la filiale B"
- }
- ],
- "name": "Dettes c/achats, prestations services st\u00e9s groupe",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Acomptes de clients"
- }
- ],
- "name": "Acomptes de clients",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Dettes c/charges de personnel"
- },
- {
- "account_type": "Payable",
- "name": "Dettes c/op\u00e9rations de cr\u00e9dit-bail"
- },
- {
- "account_type": "Payable",
- "name": "Dettes c/autres charges d'exploitation"
- },
- {
- "account_type": "Payable",
- "name": "Dettes c/prestations de services envers des tiers"
- },
- {
- "account_type": "Payable",
- "name": "Dettes c/achats de mati\u00e8res et marchandises"
- },
- {
- "account_type": "Payable",
- "name": "Dettes c/assurances sociales"
- }
- ],
- "name": "Dettes \u00e0 court terme r\u00e9sultant d'achats et prestations services envers des tiers (fournisseurs)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Dettes envers l'actionnaire Y"
- },
- {
- "account_type": "Payable",
- "name": "Dettes envers l'actionnaire X"
- }
- ],
- "name": "Dettes c/achats, prestations services actionnaires",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dettes \u00e0 court terme r\u00e9sultant d'achats et prestations services",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres dettes financi\u00e8res \u00e0 court terme \u00e0 tiers"
- }
- ],
- "name": "Autres dettes financi\u00e8res \u00e0 court terme \u00e0 tiers",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Dettes financi\u00e8res \u00e0 court terme c/actionnaire X"
- },
- {
- "name": "Dettes financi\u00e8res \u00e0 court terme c/actionnaire Y"
- }
- ],
- "name": "Dettes financi\u00e8res \u00e0 court terme actionnaires",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Dettes bancaires \u00e0 court terme"
- }
- ],
- "name": "Dettes bancaires \u00e0 court terme",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Effets \u00e0 payer"
- },
- {
- "name": "Effets destin\u00e9s \u00e0 financer les stocks obligatoires"
- }
- ],
- "name": "Effets \u00e0 payer",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Dettes financi\u00e8res \u00e0 court terme fonds pr\u00e9voyance"
- }
- ],
- "name": "Dettes financi\u00e8res \u00e0 court terme fonds pr\u00e9voyance",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Dettes envers les soci\u00e9t\u00e9s de virement"
- },
- {
- "name": "Dettes envers les ch\u00e8ques postaux"
- }
- ],
- "name": "Dettes c/ch\u00e8ques postaux, soci\u00e9t\u00e9s de virement",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Dettes financi\u00e8res \u00e0 court terme c/filiale B"
- },
- {
- "name": "Dettes financi\u00e8res \u00e0 court terme c/la filiale A"
- }
- ],
- "name": "Dettes financi\u00e8res \u00e0 court terme st\u00e9s du groupe",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Hypoth\u00e8que \u00e0 rembourser"
- },
- {
- "name": "Pr\u00eat \u00e0 rembourser"
- }
- ],
- "name": "Part \u00e0 rembourser dettes financi\u00e8res \u00e0 long terme",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dettes financi\u00e8res \u00e0 court terme",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dettes \u00e0 court terme",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Immeuble priv\u00e9 B"
- },
- {
- "account_type": "Equity",
- "name": "Immeuble priv\u00e9 A"
- }
- ],
- "name": "Comptes pour immeubles et biens-fonds priv\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Imp\u00f4ts priv\u00e9s"
- },
- {
- "account_type": "Equity",
- "name": "Primes d'assurance priv\u00e9es"
- },
- {
- "account_type": "Equity",
- "name": "Cotisations priv\u00e9es \u00e0 titre de pr\u00e9voyance"
- },
- {
- "account_type": "Equity",
- "name": "Participations priv\u00e9es aux charges d'exploitation"
- },
- {
- "account_type": "Equity",
- "name": "Valeur locative de l'appartement priv\u00e9"
- },
- {
- "account_type": "Equity",
- "name": "Pr\u00e9l\u00e8vements priv\u00e9s en esp\u00e8ces"
- },
- {
- "account_type": "Equity",
- "name": "Pr\u00e9l\u00e8vements priv\u00e9s en nature"
- }
- ],
- "name": "Compte priv\u00e9",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Priv\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Capital-participation"
- },
- {
- "account_type": "Equity",
- "name": "Capital-actions"
- }
- ],
- "name": "Capital-actions et participation",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Compte de commandite, commanditaire C"
- },
- {
- "account_type": "Equity",
- "name": "Compte de capital, associ\u00e9 A"
- },
- {
- "account_type": "Equity",
- "name": "Compte de capital, associ\u00e9 B"
- }
- ],
- "name": "Capital propre des soci\u00e9t\u00e9s de personnes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Capital de la soci\u00e9t\u00e9 coop\u00e9rative"
- }
- ],
- "name": "Capital de la soci\u00e9t\u00e9 coop\u00e9rative",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Capital social de la S.\u00e0.r.l"
- }
- ],
- "name": "Capital social de la S.\u00e0.r.l",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Capital propre du conjoint"
- },
- {
- "account_type": "Equity",
- "name": "Capital propre"
- }
- ],
- "name": "Capital propre des entreprises raison individuelle",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital/Priv\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "R\u00e9serve de crise"
- },
- {
- "name": "R\u00e9serve pour r\u00e9partition d'un dividende constant"
- },
- {
- "name": "R\u00e9serve de remplacement"
- },
- {
- "name": "Fonds de secours pour les employ\u00e9s"
- },
- {
- "name": "R\u00e9serves statutaires"
- },
- {
- "name": "R\u00e9serves libres"
- }
- ],
- "name": "Autres r\u00e9serves",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "R\u00e9serve g\u00e9n\u00e9rale"
- },
- {
- "name": "R\u00e9serve pour actions propres"
- },
- {
- "name": "Agio"
- },
- {
- "name": "R\u00e9serve de r\u00e9\u00e9valuation"
- }
- ],
- "name": "R\u00e9serves l\u00e9gales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00e9serves",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "B\u00e9n\u00e9fice de l'exercice / Perte de l'exercice"
- },
- {
- "name": "B\u00e9n\u00e9fice report\u00e9 / Perte report\u00e9e"
- }
- ],
- "name": "B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00e9serves, B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capitaux propres",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Passif",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Bilan",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Plan comptable"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/cl_cl_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/cl_cl_chart_template.json
deleted file mode 100644
index 5d5cb9c..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/cl_cl_chart_template.json
+++ /dev/null
@@ -1,653 +0,0 @@
-{
- "name": "Chile - Plan de Cuentas",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedor por Garant\u00edas Otorgadas"
- },
- {
- "name": "Acreedor por Documentos Descontados"
- },
- {
- "name": "Comitente por Mercaderias Recibidas en Consignaci\u00f3n"
- }
- ],
- "name": "CUENTAS DE ORDEN ACREEDORAS"
- },
- {
- "children": [
- {
- "name": "Documentos Endosados"
- },
- {
- "name": "Documentos Descontados"
- },
- {
- "name": "Garantias Otorgadas"
- },
- {
- "name": "Dep\u00f3sito de Valores Recibos en Garant\u00eda"
- },
- {
- "name": "Mercaderias Recibidas en Consignaci\u00f3n"
- }
- ],
- "name": "CUENTAS DE ORDEN DEUDORAS"
- }
- ],
- "name": "Cuentas de Orden"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Recupero de Rezagos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ganancia Venta de Activo Fijo",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Recupero de Deudores Incobrables",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ganancia Venta Inversiones Permanentes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Donaciones obtenidas, ganandas, percibidas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos Fuera de Explotaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Comisiones gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Descuentos gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Interese sobre Inversiones",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Honorarios gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas - Categoria de productos 01",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas"
- },
- {
- "name": "Intereses gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Alquileres gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ganancia Venta de Acciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de Explotaci\u00f3n"
- }
- ],
- "name": "RESULTADO GANANCIA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de Publicidad y Propaganda",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos en Servicios P\u00fablicos"
- },
- {
- "children": [
- {
- "name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de Mercader\u00edas Vendidas"
- },
- {
- "name": "Gastos en Amortizaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos en Cargas Sociales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos en Sueldos y Jornales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos Bancarios"
- },
- {
- "name": "Gastos en Impuestos"
- },
- {
- "name": "Gastos en Depreciaci\u00f3n de Activo Fijo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Egresos de Explotaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Gastos en Siniestros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Donaciones Cedidas, Otorgadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "P\u00e9rdida Venta Activo Fijo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Egresos Fuera de Explotaci\u00f3n"
- }
- ],
- "name": "RESULTADO P\u00c9RDIDA"
- }
- ],
- "name": "Cuentas de Resultado"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Activo Fijo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ajustes al Patrimonio"
- },
- {
- "children": [
- {
- "name": "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aportes No Capitalizados / Primas de Emsi\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportes No Capitalizados"
- },
- {
- "children": [
- {
- "name": "Capital / Dividendos a Distribuir en Acciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital / Acciones en Circulaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital / Capital Propio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital / (-) Descuento de Emisi\u00f3n de Acciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital"
- },
- {
- "children": [
- {
- "name": "Resultados Acumulados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Resultado del Ejercicio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Utilidades y P\u00e9rdidas del Ejercicio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Resultados Acumulados del Ejercicio Anterior",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resultados No Asignados"
- },
- {
- "children": [
- {
- "name": "Reserva para Renovaci\u00f3n de Activo Fijo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva Estatutaria",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva Facultativa",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva Legal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Futuras Eventualidades"
- }
- ],
- "name": "PATRIMONIO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Remuneraciones por Pagar / Retenciones a Depositar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Remuneraciones por Pagar / Sueldos a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Remuneraciones por Pagar / Provisi\u00f3n para Sueldo Anual Complementario",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Remuneraciones por Pagar / Cargas Sociales a Pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Remuneraciones por Pagar"
- },
- {
- "children": [
- {
- "name": "Otras Cuentas por Pagar / Acreedores Varios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Cuentas por Pagar / Dividendos a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Cuentas por Pagar / Cobros por Adelantado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras Cuentas por Pagar"
- },
- {
- "children": [
- {
- "name": "Provisiones / Previsi\u00f3n para Garant\u00edas por Service",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisiones / Previsi\u00f3n para juicios Pendientes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisiones"
- },
- {
- "children": [
- {
- "name": "Cuentas por Pagar / Anticipos de Clientes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por Pagar / (-) Intereses a Devengar por Compras al Cr\u00e9dito",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por Pagar / Proveedores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por Pagar"
- },
- {
- "children": [
- {
- "name": "Pasivo Circulante / Debentures Emitidos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pasivo Circulante / Intereses a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pasivo Circulante / Obligaciones a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pasivo Circulante / Prestamos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pasivo Circulante / Adelantos en Cuenta Corriente",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pasivo Circulante"
- },
- {
- "children": [
- {
- "name": "Impuestos por Pagar / IVA a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Impuestos por Pagar / Impuesto a la Renta a Pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Impuestos por Pagar"
- }
- ],
- "name": "PASIVOS"
- },
- {
- "children": [
- {
- "name": "Cuentas por Cobrar / Anticipo de Impuestos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por Cobrar / Anticipos a Proveedores",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por Cobrar / Pr\u00e9stamos otorgados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por Cobrar / Accionistas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por Cobrar / Intereses Pagados por Adelantado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por Cobrar / Alquileres Pagados por Adelantado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por Cobrar / Anticipo al Personal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por Cobrar / (-) Intereses (+) a Devengar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por Cobrar"
- },
- {
- "children": [
- {
- "name": "Documentos por Cobrar / Deudores por Ventas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Documentos por Cobrar / Deudores Morosos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Documentos por Cobrar / Deudores en Gesti\u00f3n Judicial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Documentos por Cobrar / Deudores Varios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Documentos por Cobrar / (-) Previsi\u00f3n para Incobrables",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Documentos por Cobrar"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activo Circulante - Valores a Depositar ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Activo Circulante.../ BCO. CTA CTE CLP",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activo Circulante - Bancos"
- },
- {
- "name": "Activo Circulante - Recaudaciones a Depositar ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Activo Circulante - Caja / efectivo CLP",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activo Circulante - Caja"
- },
- {
- "children": [
- {
- "name": "Activo Circulante - Fondos fijos / caja chica 01 CLP",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activo Circulante - Fondos fijos"
- },
- {
- "children": [
- {
- "name": "Activo Circulante - Caja / efectivo USD",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activo Circulante - Moneda Extranjera"
- }
- ],
- "name": "Activo Circulante"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Existencias - Mercader\u00edas / Categoria de productos 01",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Existencias - Mercader\u00edas"
- },
- {
- "name": "Materias primas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Existencias - Mercader\u00edas en Tr\u00e1nsito",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos Elaborados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos en Curso de Elaboraci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Existencias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materiales Varios ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Existencias"
- },
- {
- "children": [
- {
- "name": "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones / Acciones Permanentes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones / T\u00edtulos P\u00fablicos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones / Acciones Transitorias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones Financieras"
- },
- {
- "children": [
- {
- "name": "Activo Intangible / (-) Amortizaci\u00f3n Acumulada",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo Intangible / Marcas y Patentes de Invenci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo Intangible / Concesiones y Franquicias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo Intangible / Derecho de Llaves",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activo Intangible"
- },
- {
- "children": [
- {
- "name": "Activo Fijo / Inmuebles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo Fijo / Maquinaria",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo Fijo / Material Rodante Motorizado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo Fijo / (-) Depreciaci\u00f3n Acumulada",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo Fijo / Equipos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activo Fijo"
- }
- ],
- "name": "ACTIVOS"
- }
- ],
- "name": "inventario del Balance General"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Compras - Categoria de productos 01"
- }
- ],
- "name": "Compras"
- },
- {
- "name": "Costos de Producci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de Administraci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de Comercializaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cuentas de Movimiento"
- }
- ],
- "name": "Chile"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/cn_l10n_chart_china.json b/erpnext/accounts/doctype/chart_of_accounts/charts/cn_l10n_chart_china.json
deleted file mode 100644
index 475f8ae..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/cn_l10n_chart_china.json
+++ /dev/null
@@ -1,456 +0,0 @@
-{
- "name": "\u4e2d\u56fd\u4f1a\u8ba1\u79d1\u76ee\u8868",
- "root": {
- "children": [
- {
- "name": "\u4ee5\u524d\u5e74\u5ea6\u635f\u76ca\u8c03\u6574",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u5236\u9020\u8d39\u7528",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u9884\u63d0\u8d39\u7528",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5728\u5efa\u5de5\u7a0b",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5de5\u7a0b\u7269\u8d44",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u56fa\u5b9a\u8d44\u4ea7\u6e05\u7406",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u56fa\u5b9a\u8d44\u4ea7",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u7d2f\u8ba1\u6298\u65e7",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u4ee3\u7406\u4e1a\u52a1\u8d1f\u503a",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u65e0\u5f62\u8d44\u4ea7",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u65e0\u5f62\u8d44\u4ea7\u51cf\u503c\u51c6\u5907",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u7d2f\u8ba1\u644a\u9500",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u8425\u4e1a\u7a0e\u91d1\u53ca\u9644\u52a0",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u5176\u4ed6\u4e1a\u52a1\u652f\u51fa",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u4e3b\u8425\u4e1a\u52a1\u6210\u672c",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u7814\u53d1\u652f\u51fa",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u9884\u8ba1\u8d1f\u503a",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u9884\u6536\u8d26\u6b3e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u4ed8\u7968\u636e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5546\u8a89",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u6240\u5f97\u7a0e",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u5176\u4ed6\u8d27\u5e01\u8d44\u91d1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u672a\u5b9e\u73b0\u878d\u8d44\u6536\u76ca",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5b58\u8d27\u8dcc\u4ef7\u51c6\u5907",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u8425\u4e1a\u5916\u652f\u51fa",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u53ef\u4f9b\u51fa\u552e\u91d1\u878d\u8d44\u4ea7",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u8425\u4e1a\u5916\u6536\u5165",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u957f\u671f\u501f\u6b3e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u957f\u671f\u503a\u5238",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u4ed8\u804c\u5de5\u85aa\u916c",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u94f6\u884c\u5b58\u6b3e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u73b0\u91d1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u884d\u751f\u5de5\u5177",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u6301\u6709\u81f3\u5230\u671f\u6295\u8d44\u51cf\u503c\u51c6\u5907",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5957\u671f\u5de5\u5177",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u751f\u4ea7\u6210\u672c",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u5b9e\u6536\u8d44\u672c",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u59d4\u6258\u52a0\u5de5\u7269\u8d44",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5546\u54c1\u8fdb\u9500\u5dee\u4ef7",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5305\u88c5\u7269\u53ca\u4f4e\u503c\u6613\u8017\u54c1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5229\u6da6\u5206\u914d",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u76c8\u4f59\u516c\u79ef",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u672c\u5e74\u5229\u6da6",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u8d44\u672c\u516c\u79ef",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u4ee3\u7406\u4e1a\u52a1\u8d44\u4ea7",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u9012\u5ef6\u6536\u76ca",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u52b3\u52a1\u6210\u672c",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u6301\u6709\u81f3\u5230\u671f\u6295\u8d44",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e93\u5b58\u5546\u54c1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u53d1\u51fa\u5546\u54c1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u6750\u6599\u6210\u672c\u5dee\u5f02",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u4ed8\u8d26\u6b3e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5728\u9014\u7269\u8d44",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u539f\u6750\u6599",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u6750\u6599\u91c7\u8d2d",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u957f\u671f\u80a1\u6743\u6295\u8d44",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u6295\u8d44\u6027\u623f\u5730\u4ea7",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u957f\u671f\u6295\u8d44\u51cf\u503c\u51c6\u5907",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5176\u4ed6\u5e94\u6536\u6b3e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u957f\u671f\u5f85\u644a\u8d39\u7528",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u9012\u5ef6\u6240\u5f97\u7a0e\u8d1f\u503a",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u88ab\u5957\u671f\u9879\u76ee",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u4ea4\u6613\u6027\u91d1\u878d\u8d1f\u503a",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u9500\u552e\u8d39\u7528",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u574f\u8d26\u51c6\u5907",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u8d22\u52a1\u8d39\u7528",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u7ba1\u7406\u8d39\u7528",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\u5e94\u4ea4\u4e2a\u4eba\u6240\u5f97\u7a0e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u4ea4\u8f66\u8239\u4f7f\u7528\u7a0e",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "\u8fdb\u9879\u7a0e\u989d\u8f6c\u51fa",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u51fa\u53e3\u9000\u7a0e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u9500\u9879\u7a0e\u989d",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u51cf\u514d\u7a0e\u6b3e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u8f6c\u51fa\u672a\u4ea4\u589e\u503c\u7a0e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u8fdb\u9879\u7a0e\u989d",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u8f6c\u51fa\u591a\u4ea4\u589e\u503c\u7a0e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u51fa\u53e3\u62b5\u51cf\u5185\u9500\u4ea7\u54c1\u5e94\u7eb3\u7a0e\u989d",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5df2\u4ea4\u7a0e\u91d1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u672a\u4ea4\u589e\u503c\u7a0e",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "\u5e94\u4ea4\u589e\u503c\u7a0e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u4ea4\u8425\u4e1a\u7a0e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u4ea4\u6d88\u8d39\u7a0e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u4ea4\u8d44\u6e90\u7a0e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u4ea4\u6240\u5f97\u7a0e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u4ea4\u571f\u5730\u589e\u503c\u7a0e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u4ea4\u57ce\u5e02\u7ef4\u62a4\u5efa\u8bbe\u7a0e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u4ea4\u623f\u4ea7\u7a0e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u4ea4\u571f\u5730\u4f7f\u7528\u7a0e",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "\u5e94\u4ea4\u7a0e\u8d39",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u56fa\u5b9a\u8d44\u4ea7\u51cf\u503c\u51c6\u5907",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u6536\u7968\u636e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u9884\u4ed8\u8d26\u6b3e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u6536\u8d26\u6b3e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u8d44\u4ea7\u51cf\u503c\u635f\u5931",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u957f\u671f\u5e94\u6536\u6b3e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5f85\u644a\u8d39\u7528",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u6295\u8d44\u6536\u76ca",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u5e94\u6536\u5229\u606f",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u4ed8\u80a1\u5229",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u4ed8\u5229\u606f",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5e94\u6536\u80a1\u5229",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u4e3b\u8425\u4e1a\u52a1\u6536\u5165",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u5e93\u5b58\u80a1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u672a\u786e\u8ba4\u878d\u8d44\u8d39\u7528",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u957f\u671f\u5e94\u4ed8\u6b3e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u5176\u4ed6\u4e1a\u52a1\u6536\u5165",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u4ea4\u6613\u6027\u91d1\u878d\u8d44\u4ea7",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u77ed\u671f\u501f\u6b3e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u516c\u5141\u4ef7\u503c\u53d8\u52a8\u635f\u76ca",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\u4f1a\u8ba1\u79d1\u76ee"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/co_vauxoo_mx_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/co_vauxoo_mx_chart_template.json
deleted file mode 100644
index 2db66c0..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/co_vauxoo_mx_chart_template.json
+++ /dev/null
@@ -1,8595 +0,0 @@
-{
- "name": "Unique Account Chart - PUC",
- "root": {
- "children": [
- {
- "children": [
- {
- "name": "MANO DE OBRA DIRECTA"
- },
- {
- "name": "MATERIA PRIMA"
- },
- {
- "name": "CONTRATOS DE SERVICIOS"
- },
- {
- "name": "COSTOS INDIRECTOS"
- }
- ],
- "name": "COSTOS DE PRODUCCION O DE OPERACION"
- },
- {
- "children": [
- {
- "name": "DEUDORAS DE CONTROL POR CONTRA (CR)"
- },
- {
- "name": "DEUDORAS FISCALES"
- },
- {
- "name": "DEUDORAS FISCALES POR CONTRA (CR)"
- },
- {
- "name": "DERECHOS CONTINGENTES POR CONTRA (CR)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "CERTIFICADOS DE DEPOSITO A TERMINO"
- },
- {
- "name": "CHEQUES DEVUELTOS"
- },
- {
- "name": "CHEQUES POSFECHADOS"
- },
- {
- "name": "INTERESES SOBRE DEUDAS VENCIDAS"
- },
- {
- "name": "DIVERSAS"
- },
- {
- "name": "BIENES Y VALORES EN FIDEICOMISO"
- }
- ],
- "name": "OTRAS CUENTAS DEUDORAS DE CONTROL"
- },
- {
- "children": [
- {
- "name": "INTANGIBLES"
- },
- {
- "name": "CARGOS DIFERIDOS"
- },
- {
- "name": "OTROS ACTIVOS"
- },
- {
- "name": "INVERSIONES"
- },
- {
- "name": "PROPIEDADES, PLANTA Y EQUIPO"
- },
- {
- "name": "INVENTARIOS"
- }
- ],
- "name": "AJUSTES POR INFLACION ACTIVOS"
- },
- {
- "children": [
- {
- "name": "OTROS"
- },
- {
- "name": "ACCIONES"
- },
- {
- "name": "BONOS"
- }
- ],
- "name": "TITULOS DE INVERSION NO COLOCADOS"
- },
- {
- "children": [
- {
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "MATERIALES PROYECTOS PETROLEROS"
- },
- {
- "name": "POZOS ARTESIANOS"
- },
- {
- "name": "ACUEDUCTOS, PLANTAS Y REDES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "MINAS Y CANTERAS"
- },
- {
- "name": "SEMOVIENTES"
- },
- {
- "name": "YACIMIENTOS"
- },
- {
- "name": "VIAS DE COMUNICACION"
- },
- {
- "name": "ARMAMENTO DE VIGILANCIA"
- },
- {
- "name": "ENVASES Y EMPAQUES"
- },
- {
- "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
- },
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "FLOTA Y EQUIPO AEREO"
- },
- {
- "name": "EQUIPO DE HOTELES Y RESTAURANTES"
- },
- {
- "name": "EQUIPO MEDICO-CIENTIFICO"
- },
- {
- "name": "EQUIPO DE OFICINA"
- },
- {
- "name": "MAQUINARIA Y EQUIPO"
- },
- {
- "name": "CONSTRUCCIONES Y EDIFICACIONES"
- }
- ],
- "name": "PROPIEDADES, PLANTA Y EQUIPO TOTALMENTE DEPRECIADOS, AGOTADOS Y/O AMORTIZADOS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "BIENES MUEBLES"
- },
- {
- "name": "BIENES INMUEBLES"
- }
- ],
- "name": "BIENES RECIBIDOS EN ARRENDAMIENTO FINANCIERO"
- },
- {
- "name": "CAPITALIZACION POR REVALORIZACION DE PATRIMONIO"
- },
- {
- "children": [
- {
- "name": "BONOS"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "TITULOS DE INVERSION AMORTIZADOS"
- },
- {
- "children": [
- {
- "name": "PAIS"
- },
- {
- "name": "EXTERIOR"
- }
- ],
- "name": "CREDITOS A FAVOR NO UTILIZADOS"
- },
- {
- "children": [
- {
- "name": "DEUDORES"
- },
- {
- "name": "INVERSIONES"
- },
- {
- "name": "OTROS ACTIVOS"
- }
- ],
- "name": "ACTIVOS CASTIGADOS"
- }
- ],
- "name": "DEUDORAS DE CONTROL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "VALORES ADQUIRIDOS POR RECIBIR"
- },
- {
- "name": "OTRAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "DIVERSAS"
- },
- {
- "children": [
- {
- "name": "CONTRATOS DE GANADO EN PARTICIPACION"
- },
- {
- "name": "VALORES MOBILIARIOS"
- },
- {
- "name": "BIENES MUEBLES"
- },
- {
- "name": "BIENES INMUEBLES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "BIENES Y VALORES ENTREGADOS EN GARANTIA"
- },
- {
- "children": [
- {
- "name": "INCUMPLIMIENTO DE CONTRATOS"
- },
- {
- "name": "EJECUTIVOS"
- }
- ],
- "name": "LITIGIOS Y/O DEMANDAS"
- },
- {
- "name": "PROMESAS DE COMPRAVENTA"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "EN PRESTAMO"
- },
- {
- "name": "EN DEPOSITO"
- },
- {
- "name": "EN ARRENDAMIENTO"
- },
- {
- "name": "EN CONSIGNACION"
- }
- ],
- "name": "BIENES Y VALORES EN PODER DE TERCEROS"
- },
- {
- "children": [
- {
- "name": "VALORES MOBILIARIOS"
- },
- {
- "name": "BIENES MUEBLES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "BIENES Y VALORES ENTREGADOS EN CUSTODIA"
- }
- ],
- "name": "DERECHOS CONTINGENTES"
- }
- ],
- "name": "CUENTAS DE ORDEN DEUDORAS"
- },
- {
- "children": [
- {
- "name": "ACREEDORAS FISCALES POR CONTRA (DB)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "CAPITAL SOCIAL"
- },
- {
- "name": "DIVIDENDOS O PARTICIPACIONES DECRETADAS EN ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL"
- },
- {
- "name": "RESULTADOS DE EJERCICIOS ANTERIORES"
- },
- {
- "name": "RESERVAS"
- },
- {
- "name": "SUPERAVIT DE CAPITAL"
- }
- ],
- "name": "AJUSTES POR INFLACION PATRIMONIO"
- },
- {
- "children": [
- {
- "name": "BIENES INMUEBLES"
- },
- {
- "name": "BIENES MUEBLES"
- }
- ],
- "name": "CONTRATOS DE ARRENDAMIENTO FINANCIERO"
- },
- {
- "children": [
- {
- "name": "RESERVA ARTICULO 3\u00ba LEY 4\u00aa DE 1980"
- },
- {
- "name": "CONVENIOS DE PAGO"
- },
- {
- "name": "CONTRATOS DE CONSTRUCCIONES E INSTALACIONES POR EJECUTAR"
- },
- {
- "name": "DOCUMENTOS POR COBRAR DESCONTADOS"
- },
- {
- "name": "DIVERSAS"
- },
- {
- "name": "RESERVA COSTO REPOSICION SEMOVIENTES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "ADJUDICACIONES PENDIENTES DE LEGALIZAR"
- }
- ],
- "name": "OTRAS CUENTAS DE ORDEN ACREEDORAS DE CONTROL"
- }
- ],
- "name": "ACREEDORAS DE CONTROL"
- },
- {
- "name": "RESPONSABILIDADES CONTINGENTES POR CONTRA (DB)"
- },
- {
- "name": "ACREEDORAS DE CONTROL POR CONTRA (DB)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "BIENES MUEBLES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "VALORES MOBILIARIOS"
- }
- ],
- "name": "BIENES Y VALORES RECIBIDOS EN CUSTODIA"
- },
- {
- "name": "PROMESAS DE COMPRAVENTA"
- },
- {
- "children": [
- {
- "name": "TRIBUTARIOS"
- },
- {
- "name": "ADMINISTRATIVOS O ARBITRALES"
- },
- {
- "name": "LABORALES"
- },
- {
- "name": "CIVILES"
- }
- ],
- "name": "LITIGIOS Y/O DEMANDAS"
- },
- {
- "children": [
- {
- "name": "EN ARRENDAMIENTO"
- },
- {
- "name": "EN PRESTAMO"
- },
- {
- "name": "EN DEPOSITO"
- },
- {
- "name": "EN CONSIGNACION"
- },
- {
- "name": "EN COMODATO"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "BIENES Y VALORES RECIBIDOS DE TERCEROS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "CONTRATOS DE GANADO EN PARTICIPACION"
- },
- {
- "name": "BIENES MUEBLES"
- },
- {
- "name": "BIENES INMUEBLES"
- },
- {
- "name": "VALORES MOBILIARIOS"
- }
- ],
- "name": "BIENES Y VALORES RECIBIDOS EN GARANTIA"
- },
- {
- "name": "CONTRATOS DE ADMINISTRACION DELEGADA"
- },
- {
- "name": "CUENTAS EN PARTICIPACION"
- },
- {
- "name": "OTRAS RESPONSABILIDADES CONTINGENTES"
- }
- ],
- "name": "RESPONSABILIDADES CONTINGENTES"
- },
- {
- "name": "ACREEDORAS FISCALES"
- }
- ],
- "name": "CUENTAS DE ORDEN ACREEDORAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "DE MATERIAS PRIMAS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "DEVOLUCIONES EN COMPRAS (CR)"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "COMPRA DE ENERGIA"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "DE MATERIALES INDIRECTOS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "DE MERCANCIAS"
- }
- ],
- "name": "COMPRAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "ACTIVIDAD DE PESCA"
- },
- {
- "name": "EXPLOTACION DE CRIADEROS DE PECES"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "PESCA"
- },
- {
- "children": [
- {
- "name": "DE SERVICIO DE BOLSA"
- },
- {
- "name": "DE INVERSIONES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "ACTIVIDAD FINANCIERA"
- },
- {
- "children": [
- {
- "name": "ACTIVIDAD DE CAZA"
- },
- {
- "name": "CULTIVO DE ALGODON Y PLANTAS PARA MATERIAL TEXTIL"
- },
- {
- "name": "CULTIVOS DE FRUTAS, NUECES Y PLANTAS AROMATICAS"
- },
- {
- "name": "CULTIVOS DE HORTALIZAS, LEGUMBRES Y PLANTAS ORNAMENTALES"
- },
- {
- "name": "CRIA DE OTROS ANIMALES"
- },
- {
- "name": "CULTIVO DE CANA DE AZUCAR"
- },
- {
- "name": "OTROS CULTIVOS AGRICOLAS"
- },
- {
- "name": "CRIA DE GANADO CABALLAR Y VACUNO"
- },
- {
- "name": "CRIA DE OVEJAS, CABRAS, ASNOS, MULAS Y BURDEGANOS"
- },
- {
- "name": "CULTIVO DE BANANO"
- },
- {
- "name": "SERVICIOS AGRICOLAS Y GANADEROS"
- },
- {
- "name": "PRODUCCION AVICOLA"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "ACTIVIDAD DE SILVICULTURA"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "CULTIVO DE CEREALES"
- },
- {
- "name": "CULTIVO DE CAFE"
- },
- {
- "name": "CULTIVO DE FLORES"
- }
- ],
- "name": "AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA"
- },
- {
- "children": [
- {
- "name": "ACTIVIDADES DE SERVICIOS SOCIALES"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "ACTIVIDADES VETERINARIAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "SERVICIO MEDICO"
- },
- {
- "name": "SERVICIO ODONTOLOGICO"
- },
- {
- "name": "SERVICIO DE LABORATORIO"
- },
- {
- "name": "SERVICIO HOSPITALARIO"
- }
- ],
- "name": "SERVICIOS SOCIALES Y DE SALUD"
- },
- {
- "children": [
- {
- "name": "ACTIVIDADES RELACIONADAS CON LA EDUCACION"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- }
- ],
- "name": "ENSENANZA"
- },
- {
- "children": [
- {
- "name": "VENTA DE ARTICULOS EN RELOJERIAS Y JOYERIAS"
- },
- {
- "name": "VENTA DE LUBRICANTES, ADITIVOS, LLANTAS Y LUJOS PARA AUTOMOTORES"
- },
- {
- "name": "VENTA DE OTROS INSUMOS Y MATERIAS PRIMAS NO AGROPECUARIAS"
- },
- {
- "name": "VENTA DE ANIMALES VIVOS Y CUEROS"
- },
- {
- "name": "VENTA A CAMBIO DE RETRIBUCION O POR CONTRATA"
- },
- {
- "name": "VENTA DE INSUMOS, MATERIAS PRIMAS AGROPECUARIAS Y FLORES"
- },
- {
- "name": "MANTENIMIENTO, REPARACION Y LAVADO DE VEHICULOS AUTOMOTORES"
- },
- {
- "name": "VENTA DE COMBUSTIBLES SOLIDOS, LIQUIDOS, GASEOSOS"
- },
- {
- "name": "VENTA DE PRODUCTOS DE VIDRIOS Y MARQUETERIA"
- },
- {
- "name": "VENTA DE ELECTRODOMESTICOS Y MUEBLES"
- },
- {
- "name": "VENTA DE JUEGOS, JUGUETES Y ARTICULOS DEPORTIVOS"
- },
- {
- "name": "VENTA DE PRODUCTOS DE ASEO, FARMACEUTICOS, MEDICINALES Y ARTICULOS DE TOCADOR"
- },
- {
- "name": "VENTA DE LIBROS, REVISTAS, ELEMENTOS DE PAPELERIA, UTILES Y TEXTOS ESCOLARES"
- },
- {
- "name": "VENTA DE PRODUCTOS AGROPECUARIOS"
- },
- {
- "name": "VENTA DE PRODUCTOS EN ALMACENES NO ESPECIALIZADOS"
- },
- {
- "name": "VENTA DE PAPEL Y CARTON"
- },
- {
- "name": "VENTA DE PRODUCTOS TEXTILES, DE VESTIR, DE CUERO Y CALZADO"
- },
- {
- "name": "VENTA DE INSTRUMENTOS MUSICALES"
- },
- {
- "name": "VENTA DE MAQUINARIA, EQUIPO DE OFICINA Y PROGRAMAS DE COMPUTADOR"
- },
- {
- "name": "VENTA DE VEHICULOS AUTOMOTORES"
- },
- {
- "name": "VENTA DE PARTES, PIEZAS Y ACCESORIOS DE VEHICULOS AUTOMOTORES"
- },
- {
- "name": "VENTA DE HERRAMIENTAS Y ARTICULOS DE FERRETERIA"
- },
- {
- "name": "VENTA DE PINTURAS Y LACAS"
- },
- {
- "name": "VENTA DE CUBIERTOS, VAJILLAS, CRISTALERIA, PORCELANAS, CERAMICAS Y OTROS ARTICULOS DE USO DOMESTICO"
- },
- {
- "name": "VENTA DE MATERIALES DE CONSTRUCCION, FONTANERIA Y CALEFACCION"
- },
- {
- "name": "REPARACION DE EFECTOS PERSONALES Y ELECTRODOMESTICOS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "VENTA DE OTROS PRODUCTOS"
- },
- {
- "name": "VENTA DE EMPAQUES"
- },
- {
- "name": "VENTA DE EQUIPO OPTICO Y DE PRECISION"
- },
- {
- "name": "VENTA DE EQUIPO FOTOGRAFICO"
- },
- {
- "name": "VENTA DE ARTICULOS EN CASAS DE EMPENO Y PRENDERIAS"
- },
- {
- "name": "VENTA DE EQUIPO PROFESIONAL Y CIENTIFICO"
- },
- {
- "name": "VENTA DE LOTERIAS, RIFAS, CHANCE, APUESTAS Y SIMILARES"
- },
- {
- "name": "VENTA DE ARTICULOS EN CACHARRERIAS Y MISCELANEAS"
- },
- {
- "name": "VENTA DE PRODUCTOS INTERMEDIOS, DESPERDICIOS Y DESECHOS"
- },
- {
- "name": "VENTA DE QUIMICOS"
- },
- {
- "name": "VENTA DE INSTRUMENTOS QUIRURGICOS Y ORTOPEDICOS"
- }
- ],
- "name": "COMERCIO AL POR MAYOR Y AL POR MENOR"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "TERMINACION DE EDIFICACIONES"
- },
- {
- "name": "ALQUILER DE EQUIPO CON OPERARIO"
- },
- {
- "name": "PREPARACION DE TERRENOS"
- },
- {
- "name": "CONSTRUCCION DE EDIFICIOS Y OBRAS DE INGENIERIA CIVIL"
- },
- {
- "name": "ACONDICIONAMIENTO DE EDIFICIOS"
- }
- ],
- "name": "CONSTRUCCION"
- },
- {
- "children": [
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "BARES Y CANTINAS"
- },
- {
- "name": "HOTELERIA"
- },
- {
- "name": "CAMPAMENTO Y OTROS TIPOS DE HOSPEDAJE"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "RESTAURANTES"
- }
- ],
- "name": "HOTELES Y RESTAURANTES"
- },
- {
- "children": [
- {
- "name": "SERVICIO DE TRANSMISION DE DATOS"
- },
- {
- "name": "SERVICIO DE RADIO Y TELEVISION POR CABLE"
- },
- {
- "name": "SERVICIO POSTAL Y DE CORREO"
- },
- {
- "name": "SERVICIO DE TRANSPORTE POR CARRETERA"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "SERVICIO DE TRANSPORTE POR TUBERIAS"
- },
- {
- "name": "SERVICIO DE TRANSPORTE POR VIA AEREA"
- },
- {
- "name": "AGENCIAS DE VIAJE"
- },
- {
- "name": "SERVICIOS COMPLEMENTARIOS PARA EL TRANSPORTE"
- },
- {
- "children": [
- {
- "name": "SERVICIO DE TRANSPORTE POR VIA ACUATICA"
- }
- ],
- "name": "SERVICIO DE TRANSPORTE POR VIA ACUATICA"
- },
- {
- "name": "SERVICIO DE TRANSPORTE POR VIA FERREA"
- },
- {
- "name": "ALMACENAMIENTO Y DEPOSITO"
- },
- {
- "name": "MANIPULACION DE CARGA"
- },
- {
- "name": "TRANSMISION DE SONIDO E IMAGENES POR CONTRATO"
- },
- {
- "name": "OTRAS AGENCIAS DE TRANSPORTE"
- },
- {
- "name": "SERVICIO TELEFONICO"
- },
- {
- "name": "SERVICIO DE TELEGRAFO"
- }
- ],
- "name": "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "CARBON"
- },
- {
- "name": "PIEDRAS PRECIOSAS"
- },
- {
- "name": "PRESTACION DE SERVICIOS SECTOR MINERO"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "GAS NATURAL"
- },
- {
- "name": "ORO"
- },
- {
- "name": "PIEDRA, ARENA Y ARCILLA"
- },
- {
- "name": "MINERALES METALIFEROS NO FERROSOS"
- },
- {
- "name": "PETROLEO CRUDO"
- },
- {
- "name": "MINERALES DE HIERRO"
- },
- {
- "name": "SERVICIOS RELACIONADOS CON EXTRACCION DE PETROLEO Y GAS"
- },
- {
- "name": "OTRAS MINAS Y CANTERAS"
- }
- ],
- "name": "EXPLOTACION DE MINAS Y CANTERAS"
- },
- {
- "children": [
- {
- "name": "ACTIVIDADES EMPRESARIALES DE CONSULTORIA"
- },
- {
- "name": "PUBLICIDAD"
- },
- {
- "name": "ALQUILER DE EFECTOS PERSONALES Y ENSERES DOMESTICOS"
- },
- {
- "name": "INVESTIGACIONES CIENTIFICAS Y DE DESARROLLO"
- },
- {
- "name": "ENVASE Y EMPAQUE"
- },
- {
- "name": "FOTOCOPIADO"
- },
- {
- "name": "LIMPIEZA DE INMUEBLES"
- },
- {
- "name": "ALQUILER EQUIPO DE TRANSPORTE"
- },
- {
- "name": "INMOBILIARIAS POR RETRIBUCION O CONTRATA"
- },
- {
- "name": "MANTENIMIENTO Y REPARACION DE MAQUINARIA DE OFICINA"
- },
- {
- "name": "CONSULTORIA EN EQUIPO Y PROGRAMAS DE INFORMATICA"
- },
- {
- "name": "PROCESAMIENTO DE DATOS"
- },
- {
- "name": "ALQUILER MAQUINARIA Y EQUIPO"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "INVESTIGACION Y SEGURIDAD"
- },
- {
- "name": "DOTACION DE PERSONAL"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "MANTENIMIENTO Y REPARACION DE MAQUINARIA Y EQUIPO"
- },
- {
- "name": "ARRENDAMIENTOS DE BIENES INMUEBLES"
- },
- {
- "name": "FOTOGRAFIA"
- }
- ],
- "name": "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER"
- },
- {
- "children": [
- {
- "name": "PREPARACION E HILATURA DE FIBRAS TEXTILES Y TEJEDURIA"
- },
- {
- "name": "ACABADO DE PRODUCTOS TEXTILES"
- },
- {
- "name": "ELABORACION DE ARTICULOS DE MATERIALES TEXTILES"
- },
- {
- "name": "ELABORACION DE CUERDAS, CORDELES, BRAMANTES Y REDES"
- },
- {
- "name": "ELABORACION DE OTROS PRODUCTOS TEXTILES"
- },
- {
- "name": "ELABORACION DE PRENDAS DE VESTIR"
- },
- {
- "name": "PREPARACION, ADOBO Y TENIDO DE PIELES"
- },
- {
- "name": "PRODUCTOS DE PESCADO"
- },
- {
- "name": "ELABORACION DE ALMIDONES Y DERIVADOS"
- },
- {
- "name": "ELABORACION DE BEBIDAS ALCOHOLICAS Y ALCOHOL ETILICO"
- },
- {
- "name": "ELABORACION DE OTROS PRODUCTOS ALIMENTICIOS"
- },
- {
- "name": "ELABORACION DE BEBIDAS MALTEADAS Y DE MALTA"
- },
- {
- "name": "ELABORACION DE VINOS"
- },
- {
- "name": "ELABORACION DE CACAO, CHOCOLATE Y CONFITERIA"
- },
- {
- "name": "ELABORACION DE AZUCAR Y MELAZAS"
- },
- {
- "name": "ELABORACION DE PRODUCTOS DE CAFE"
- },
- {
- "name": "ELABORACION DE PASTAS Y PRODUCTOS FARINACEOS"
- },
- {
- "name": "ELABORACION DE BEBIDAS NO ALCOHOLICAS"
- },
- {
- "name": "ELABORACION DE ALIMENTOS PARA ANIMALES"
- },
- {
- "name": "ELABORACION DE PRODUCTOS PARA PANADERIA"
- },
- {
- "name": "PRODUCTOS DE FRUTAS, LEGUMBRES Y HORTALIZAS"
- },
- {
- "name": "PRODUCCION Y PROCESAMIENTO DE CARNES Y PRODUCTOS CARNICOS"
- },
- {
- "name": "ELABORACION DE PRODUCTOS DE MOLINERIA"
- },
- {
- "name": "ELABORACION DE ACEITES Y GRASAS"
- },
- {
- "name": "ELABORACION DE PRODUCTOS LACTEOS"
- },
- {
- "name": "FABRICACION DE JUEGOS Y JUGUETES"
- },
- {
- "name": "ELABORACION DE PRODUCTOS DE PLASTICO"
- },
- {
- "name": "CORTE, TALLADO Y ACABADO DE LA PIEDRA"
- },
- {
- "name": "CURTIDO, ADOBO O PREPARACION DE CUERO"
- },
- {
- "name": "FABRICACION DE PARTES, PIEZAS Y ACCESORIOS PARA AUTOMOTORES"
- },
- {
- "name": "FABRICACION DE RELOJES"
- },
- {
- "name": "FABRICACION DE INSTRUMENTOS DE MEDICION Y CONTROL"
- },
- {
- "name": "FABRICACION DE APARATOS E INSTRUMENTOS MEDICOS"
- },
- {
- "name": "FABRICACION DE EQUIPOS DE RADIO, TELEVISION Y COMUNICACIONES"
- },
- {
- "name": "ELABORACION DE OTROS TIPOS DE EQUIPO ELECTRICO"
- },
- {
- "name": "ELABORACION DE EQUIPO DE ILUMINACION"
- },
- {
- "name": "ELABORACION DE OTROS PRODUCTOS DE CAUCHO"
- },
- {
- "name": "ELABORACION DE EQUIPO DE OFICINA"
- },
- {
- "name": "ELABORACION DE PILAS Y BATERIAS PRIMARIAS"
- },
- {
- "name": "ELABORACION DE OTROS PRODUCTOS DE METAL"
- },
- {
- "name": "FABRICACION DE MAQUINARIA Y EQUIPO"
- },
- {
- "name": "FABRICACION DE PRODUCTOS METALICOS PARA USO ESTRUCTURAL"
- },
- {
- "name": "FORJA, PRENSADO, ESTAMPADO, LAMINADO DE METAL Y PULVIMETALURGIA"
- },
- {
- "name": "FABRICACION DE ARTICULOS DE FERRETERIA"
- },
- {
- "name": "ELABORACION DE PRODUCTOS DE CERAMICA, LOZA, PIEDRA, ARCILLA Y PORCELANA"
- },
- {
- "name": "ELABORACION DE APARATOS DE USO DOMESTICO"
- },
- {
- "name": "PRODUCTOS PRIMARIOS DE METALES PRECIOSOS Y DE METALES NO FERROSOS"
- },
- {
- "name": "ELABORACION DE VIDRIO Y PRODUCTOS DE VIDRIO"
- },
- {
- "name": "ELABORACION DE CEMENTO, CAL Y YESO"
- },
- {
- "name": "ELABORACION DE ARTICULOS DE HORMIGON, CEMENTO Y YESO"
- },
- {
- "name": "INDUSTRIAS BASICAS Y FUNDICION DE HIERRO Y ACERO"
- },
- {
- "name": "ELABORACION DE OTROS PRODUCTOS MINERALES NO METALICOS"
- },
- {
- "name": "FUNDICION DE METALES NO FERROSOS"
- },
- {
- "name": "FABRICACION DE JOYAS Y ARTICULOS CONEXOS"
- },
- {
- "name": "ELABORACION DE JABONES, DETERGENTES Y PREPARADOS DE TOCADOR"
- },
- {
- "name": "ELABORACION DE PINTURAS, TINTAS Y MASILLAS"
- },
- {
- "name": "ELABORACION DE PRODUCTOS FARMACEUTICOS Y BOTANICOS"
- },
- {
- "name": "ELABORACION DE PLASTICO Y CAUCHO SINTETICO"
- },
- {
- "name": "ELABORACION DE PRODUCTOS QUIMICOS DE USO AGROPECUARIO"
- },
- {
- "name": "ELABORACION DE ABONOS Y COMPUESTOS DE NITROGENO"
- },
- {
- "name": "ELABORACION DE FIBRAS"
- },
- {
- "name": "FABRICACION DE CARROCERIAS PARA AUTOMOTORES"
- },
- {
- "name": "FABRICACION DE VEHICULOS AUTOMOTORES"
- },
- {
- "name": "FABRICACION DE INSTRUMENTOS DE OPTICA Y EQUIPO FOTOGRAFICO"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "PRODUCTOS DE OTRAS INDUSTRIAS MANUFACTURERAS"
- },
- {
- "name": "RECICLAMIENTO DE DESPERDICIOS"
- },
- {
- "name": "FABRICACION DE MOTOCICLETAS"
- },
- {
- "name": "FABRICACION DE LOCOMOTORAS Y MATERIAL RODANTE PARA FERROCARRILES"
- },
- {
- "name": "FABRICACION DE MUEBLES"
- },
- {
- "name": "FABRICACION DE BICICLETAS Y SILLAS DE RUEDAS"
- },
- {
- "name": "FABRICACION DE OTROS TIPOS DE TRANSPORTE"
- },
- {
- "name": "FABRICACION DE INSTRUMENTOS DE MUSICA"
- },
- {
- "name": "ELABORACION DE PRODUCTOS DE TABACO"
- },
- {
- "name": "FABRICACION DE AERONAVES"
- },
- {
- "name": "FABRICACION Y REPARACION DE BUQUES Y OTRAS EMBARCACIONES"
- },
- {
- "name": "PRODUCCION DE MADERA, ARTICULOS DE MADERA Y CORCHO"
- },
- {
- "name": "FABRICACION DE ARTICULOS Y EQUIPO PARA DEPORTE"
- },
- {
- "name": "REPRODUCCION DE GRABACIONES"
- },
- {
- "name": "ELABORACION DE OTROS PRODUCTOS QUIMICOS"
- },
- {
- "name": "ELABORACION DE SUSTANCIAS QUIMICAS BASICAS"
- },
- {
- "name": "ELABORACION DE PRODUCTOS DE HORNO DE COQUE"
- },
- {
- "name": "ELABORACION DE TAPICES Y ALFOMBRAS"
- },
- {
- "name": "FABRICACION DE EQUIPOS DE ELEVACION Y MANIPULACION"
- },
- {
- "name": "REVESTIMIENTO DE METALES Y OBRAS DE INGENIERIA MECANICA"
- },
- {
- "name": "ELABORACION DE TEJIDOS"
- },
- {
- "name": "ELABORACION DE PASTA Y PRODUCTOS DE MADERA, PAPEL Y CARTON"
- },
- {
- "name": "ELABORACION DE CALZADO"
- },
- {
- "name": "ELABORACION DE MALETAS, BOLSOS Y SIMILARES"
- },
- {
- "name": "SERVICIOS RELACIONADOS CON LA EDICION Y LA IMPRESION"
- },
- {
- "name": "IMPRESION"
- },
- {
- "name": "EDICIONES Y PUBLICACIONES"
- },
- {
- "name": "ELABORACION DE PRODUCTOS DE LA REFINACION DE PETROLEO"
- }
- ],
- "name": "INDUSTRIAS MANUFACTURERAS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "GENERACION, CAPTACION Y DISTRIBUCION DE ENERGIA ELECTRICA"
- },
- {
- "name": "CAPTACION, DEPURACION Y DISTRIBUCION DE AGUA"
- },
- {
- "name": "FABRICACION DE GAS Y DISTRIBUCION DE COMBUSTIBLES GASEOSOS"
- }
- ],
- "name": "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA"
- },
- {
- "children": [
- {
- "name": "ZONAS FRANCAS"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "SERVICIOS FUNERARIOS"
- },
- {
- "name": "PRODUCCION Y DISTRIBUCION DE FILMES Y VIDEOCINTAS"
- },
- {
- "name": "AGENCIAS DE NOTICIAS"
- },
- {
- "name": "ENTRETENIMIENTO Y ESPARCIMIENTO"
- },
- {
- "name": "LAVANDERIAS Y SIMILARES"
- },
- {
- "name": "PELUQUERIAS Y SIMILARES"
- },
- {
- "name": "EXHIBICION DE FILMES Y VIDEOCINTAS"
- },
- {
- "name": "ACTIVIDAD DE RADIO Y TELEVISION"
- },
- {
- "name": "GRABACION Y PRODUCCION DE DISCOS"
- },
- {
- "name": "ACTIVIDAD TEATRAL, MUSICAL Y ARTISTICA"
- },
- {
- "name": "ELIMINACION DE DESPERDICIOS Y AGUAS RESIDUALES"
- },
- {
- "name": "ACTIVIDADES DE ASOCIACION"
- }
- ],
- "name": "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES"
- }
- ],
- "name": "COSTO DE VENTAS Y DE PRESTACION DE SERVICIOS"
- }
- ],
- "name": "COSTOS DE VENTAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "INGRESOS DE EJERCICIOS ANTERIORES"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "PARTICIPACIONES EN CONCESIONES"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "DEVOLUCIONES EN OTRAS VENTAS (DB)"
- },
- {
- "children": [
- {
- "name": "OTRAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "DERECHOS FIDUCIARIOS"
- },
- {
- "name": "OBLIGATORIAS"
- },
- {
- "name": "CERTIFICADOS"
- },
- {
- "name": "CEDULAS"
- },
- {
- "name": "TITULOS"
- },
- {
- "name": "PAPELES COMERCIALES"
- },
- {
- "name": "ACCIONES"
- },
- {
- "name": "BONOS"
- },
- {
- "name": "CUOTAS O PARTES DE INTERES SOCIAL"
- }
- ],
- "name": "UTILIDAD EN VENTA DE INVERSIONES"
- },
- {
- "children": [
- {
- "name": "TERRENOS"
- },
- {
- "name": "MATERIALES INDUSTRIA PETROLERA"
- },
- {
- "name": "CONSTRUCCIONES EN CURSO"
- },
- {
- "name": "ACUEDUCTOS, PLANTAS Y REDES"
- },
- {
- "name": "EQUIPO DE HOTELES Y RESTAURANTES"
- },
- {
- "name": "EQUIPO DE OFICINA"
- },
- {
- "name": "MAQUINARIA Y EQUIPO"
- },
- {
- "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
- },
- {
- "name": "ARMAMENTO DE VIGILANCIA"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "SEMOVIENTES"
- },
- {
- "name": "POZOS ARTESIANOS"
- },
- {
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "EQUIPO MEDICO-CIENTIFICO"
- },
- {
- "name": "FLOTA Y EQUIPO AEREO"
- },
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "CONSTRUCCIONES Y EDIFICACIONES"
- },
- {
- "name": "YACIMIENTOS"
- },
- {
- "name": "MINAS Y CANTERAS"
- },
- {
- "name": "ENVASES Y EMPAQUES"
- },
- {
- "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
- },
- {
- "name": "VIAS DE COMUNICACION"
- },
- {
- "name": "MAQUINARIA EN MONTAJE"
- }
- ],
- "name": "UTILIDAD EN VENTA DE PROPIEDADES, PLANTA Y EQUIPO"
- },
- {
- "children": [
- {
- "name": "OTRAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "POR SINIESTRO"
- },
- {
- "name": "POR SUMINISTROS"
- },
- {
- "name": "LUCRO CESANTE COMPANIAS DE SEGUROS"
- },
- {
- "name": "POR PERDIDA DE MERCANCIA"
- },
- {
- "name": "DANO EMERGENTE COMPANIAS DE SEGUROS"
- },
- {
- "name": "POR INCUMPLIMIENTO DE CONTRATOS"
- },
- {
- "name": "DE TERCEROS"
- },
- {
- "name": "POR INCAPACIDADES ISS"
- }
- ],
- "name": "INDEMNIZACIONES"
- },
- {
- "children": [
- {
- "name": "SEGUROS"
- },
- {
- "name": "DEUDAS MALAS"
- },
- {
- "name": "DE PROVISIONES"
- },
- {
- "name": "DESCUENTOS CONCEDIDOS"
- },
- {
- "name": "REINTEGRO DE OTROS COSTOS Y GASTOS"
- },
- {
- "name": "RECLAMOS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "GASTOS BANCARIOS"
- },
- {
- "name": "DE DEPRECIACION"
- },
- {
- "name": "REINTEGRO GARANTIAS"
- },
- {
- "name": "REINTEGRO POR PERSONAL EN COMISION"
- }
- ],
- "name": "RECUPERACIONES"
- },
- {
- "children": [
- {
- "name": "CONSTRUCCIONES Y EDIFICIOS"
- },
- {
- "name": "MAQUINARIA Y EQUIPO"
- },
- {
- "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
- },
- {
- "name": "EQUIPO DE OFICINA"
- },
- {
- "name": "EQUIPO MEDICO-CIENTIFICO"
- },
- {
- "name": "EQUIPO DE HOTELES Y RESTAURANTES"
- },
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "FLOTA Y EQUIPO AEREO"
- },
- {
- "name": "ENVASES Y EMPAQUES"
- },
- {
- "name": "SEMOVIENTES"
- },
- {
- "name": "AERODROMOS"
- },
- {
- "name": "ACUEDUCTOS, PLANTAS Y REDES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
- },
- {
- "name": "TERRENOS"
- }
- ],
- "name": "ARRENDAMIENTOS"
- },
- {
- "children": [
- {
- "name": "SUBVENCIONES"
- },
- {
- "children": [
- {
- "name": "APROVECHAMIENTOS"
- }
- ],
- "name": "APROVECHAMIENTOS"
- },
- {
- "name": "CERT"
- },
- {
- "name": "LLAMADAS TELEFONICAS"
- },
- {
- "name": "AJUSTE AL PESO"
- },
- {
- "name": "PREMIOS"
- },
- {
- "name": "RECLAMOS"
- },
- {
- "name": "RECOBRO DE DANOS"
- },
- {
- "name": "PRODUCTOS DESCONTADOS"
- },
- {
- "name": "BONIFICACIONES"
- },
- {
- "name": "RECONOCIMIENTOS ISS"
- },
- {
- "name": "DERIVADOS DE LAS EXPORTACIONES"
- },
- {
- "name": "SOBRANTES DE CAJA"
- },
- {
- "name": "SOBRANTES EN LIQUIDACION FLETES"
- },
- {
- "name": "SUBSIDIOS ESTATALES"
- },
- {
- "name": "CAPACITACION DISTRIBUIDORES"
- },
- {
- "children": [
- {
- "name": "UTILES, PAPELERIA Y FOTOCOPIAS"
- }
- ],
- "name": "UTILES, PAPELERIA Y FOTOCOPIAS"
- },
- {
- "name": "DE ESCRITURACION"
- },
- {
- "name": "REGISTRO PROMESAS DE VENTA"
- },
- {
- "name": "MANEJO DE CARGA"
- },
- {
- "name": "HISTORIA CLINICA"
- },
- {
- "name": "DECORACIONES"
- },
- {
- "name": "RESULTADOS, MATRICULAS Y TRASPASOS"
- },
- {
- "name": "INGRESOS POR ELEMENTOS PERDIDOS"
- },
- {
- "name": "AUXILIOS"
- },
- {
- "name": "OTROS INGRESOS DE EXPLOTACION"
- },
- {
- "name": "REGALIAS"
- },
- {
- "name": "INGRESOS POR INVESTIGACION Y DESARROLLO"
- },
- {
- "name": "DE LA ACTIVIDAD GANADERA"
- },
- {
- "name": "POR TRABAJOS EJECUTADOS"
- },
- {
- "name": "DERECHOS Y LICITACIONES"
- },
- {
- "name": "PREAVISOS DESCONTADOS"
- },
- {
- "name": "MULTAS Y RECARGOS"
- },
- {
- "name": "EXCEDENTES"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "DIVERSOS"
- },
- {
- "children": [
- {
- "name": "DERECHOS DE AUTOR"
- },
- {
- "name": "POR DISTRIBUCION DE PELICULAS"
- },
- {
- "name": "POR INGRESOS PARA TERCEROS"
- },
- {
- "name": "POR VENTA DE SEGUROS"
- },
- {
- "name": "POR VENTA DE SERVICIOS DE TALLER"
- },
- {
- "name": "DE CONCESIONARIOS"
- },
- {
- "name": "DE ACTIVIDADES FINANCIERAS"
- },
- {
- "name": "SOBRE INVERSIONES"
- },
- {
- "name": "DERECHOS DE PROGRAMACION"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "COMISIONES"
- },
- {
- "children": [
- {
- "name": "ASISTENCIA TECNICA"
- },
- {
- "name": "ADMINISTRACION DE VINCULADAS"
- },
- {
- "name": "ASESORIAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "HONORARIOS"
- },
- {
- "children": [
- {
- "name": "DE CASINO"
- },
- {
- "name": "AL PERSONAL"
- },
- {
- "name": "TALLER DE VEHICULOS"
- },
- {
- "name": "DE RECEPCION DE AERONAVES"
- },
- {
- "name": "DE TRANSPORTE PROGRAMA GAS NATURAL"
- },
- {
- "name": "POR CONTRATOS"
- },
- {
- "name": "ENTRE COMPANIAS"
- },
- {
- "name": "FLETES"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "ADMINISTRATIVOS"
- },
- {
- "name": "TECNICOS"
- },
- {
- "name": "DE COMPUTACION"
- },
- {
- "name": "DE TELEFAX"
- },
- {
- "name": "DE BASCULA"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "DE TRANSPORTE"
- },
- {
- "name": "DE PRENSA"
- },
- {
- "name": "DE MANTENIMIENTO"
- },
- {
- "name": "DE TRILLA"
- }
- ],
- "name": "SERVICIOS"
- },
- {
- "children": [
- {
- "name": "PRODUCTOS AGRICOLAS"
- },
- {
- "name": "ENVASES Y EMPAQUES"
- },
- {
- "name": "PRODUCTOS DE DIVERSIFICACION"
- },
- {
- "name": "EXCEDENTES DE EXPORTACION"
- },
- {
- "name": "COMBUSTIBLES Y LUBRICANTES"
- },
- {
- "name": "PRODUCTOS EN REMATE"
- },
- {
- "name": "DE PROPAGANDA"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "MATERIAL DE DESECHO"
- },
- {
- "name": "MATERIALES VARIOS"
- },
- {
- "name": "MATERIA PRIMA"
- }
- ],
- "name": "OTRAS VENTAS"
- },
- {
- "children": [
- {
- "name": "SANCIONES CHEQUES DEVUELTOS"
- },
- {
- "name": "COMISIONES CHEQUES DE OTRAS PLAZAS"
- },
- {
- "name": "MULTAS Y RECARGOS"
- },
- {
- "name": "DESCUENTOS BANCARIOS"
- },
- {
- "name": "DESCUENTOS COMERCIALES CONDICIONADOS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "FINANCIACION SISTEMAS DE VIAJES"
- },
- {
- "name": "ACEPTACIONES BANCARIAS"
- },
- {
- "name": "DIFERENCIA EN CAMBIO"
- },
- {
- "name": "FINANCIACION VEHICULOS"
- },
- {
- "name": "DESCUENTOS AMORTIZADOS"
- },
- {
- "name": "REAJUSTE MONETARIO-UPAC (HOY UVR)"
- },
- {
- "name": "INTERESES"
- }
- ],
- "name": "FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "DE SOCIEDADES ANONIMAS Y/O ASIMILADAS"
- },
- {
- "name": "DE SOCIEDADES LIMITADAS Y/O ASIMILADAS"
- }
- ],
- "name": "DIVIDENDOS Y PARTICIPACIONES"
- },
- {
- "children": [
- {
- "name": "DE SOCIEDADES LIMITADAS Y/O ASIMILADAS"
- },
- {
- "name": "DE SOCIEDADES ANONIMAS Y/O ASIMILADAS"
- }
- ],
- "name": "INGRESOS METODO DE PARTICIPACION"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "INTANGIBLES"
- },
- {
- "name": "OTROS ACTIVOS"
- }
- ],
- "name": "UTILIDAD EN VENTA DE OTROS BIENES"
- }
- ],
- "name": "NO OPERACIONALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "VENTA DE LUBRICANTES, ADITIVOS, LLANTAS Y LUJOS PARA AUTOMOTORES"
- },
- {
- "name": "VENTA DE PRODUCTOS DE ASEO, FARMACEUTICOS, MEDICINALES, Y ARTICULOS DE TOCADOR"
- },
- {
- "name": "VENTA DE JUEGOS, JUGUETES Y ARTICULOS DEPORTIVOS"
- },
- {
- "name": "VENTA DE ELECTRODOMESTICOS Y MUEBLES"
- },
- {
- "name": "VENTA DE ARTICULOS EN RELOJERIAS Y JOYERIAS"
- },
- {
- "name": "VENTA DE LIBROS, REVISTAS, ELEMENTOS DE PAPELERIA, UTILES Y TEXTOS ESCOLARES"
- },
- {
- "name": "VENTA DE PRODUCTOS EN ALMACENES NO ESPECIALIZADOS"
- },
- {
- "name": "VENTA DE PRODUCTOS TEXTILES, DE VESTIR, DE CUERO Y CALZADO"
- },
- {
- "name": "VENTA DE PAPEL Y CARTON"
- },
- {
- "name": "VENTA DE ANIMALES VIVOS Y CUEROS"
- },
- {
- "name": "VENTA DE INSUMOS, MATERIAS PRIMAS AGROPECUARIAS Y FLORES"
- },
- {
- "name": "VENTA DE OTROS INSUMOS Y MATERIAS PRIMAS NO AGROPECUARIAS"
- },
- {
- "name": "VENTA DE PRODUCTOS AGROPECUARIOS"
- },
- {
- "name": "VENTA A CAMBIO DE RETRIBUCION O POR CONTRATA"
- },
- {
- "children": [
- {
- "name": "Ingresos Generales"
- }
- ],
- "name": "VENTA DE OTROS PRODUCTOS"
- },
- {
- "name": "VENTA DE VEHICULOS AUTOMOTORES"
- },
- {
- "name": "VENTA DE PARTES, PIEZAS Y ACCESORIOS DE VEHICULOS AUTOMOTORES"
- },
- {
- "name": "MANTENIMIENTO, REPARACION Y LAVADO DE VEHICULOS AUTOMOTORES"
- },
- {
- "name": "VENTA DE COMBUSTIBLES SOLIDOS, LIQUIDOS, GASEOSOS"
- },
- {
- "name": "REPARACION DE EFECTOS PERSONALES Y ELECTRODOMESTICOS"
- },
- {
- "name": "VENTA DE LOTERIAS, RIFAS, CHANCE, APUESTAS Y SIMILARES"
- },
- {
- "name": "VENTA DE EQUIPO OPTICO Y DE PRECISION"
- },
- {
- "name": "VENTA DE EMPAQUES"
- },
- {
- "name": "VENTA DE ARTICULOS EN CASAS DE EMPENO Y PRENDERIAS"
- },
- {
- "name": "VENTA DE EQUIPO FOTOGRAFICO"
- },
- {
- "name": "VENTA DE INSTRUMENTOS MUSICALES"
- },
- {
- "name": "VENTA DE QUIMICOS"
- },
- {
- "name": "VENTA DE PRODUCTOS INTERMEDIOS, DESPERDICIOS Y DESECHOS"
- },
- {
- "name": "VENTA DE MAQUINARIA, EQUIPO DE OFICINA Y PROGRAMAS DE COMPUTADOR"
- },
- {
- "name": "VENTA DE ARTICULOS EN CACHARRERIAS Y MISCELANEAS"
- },
- {
- "name": "VENTA DE HERRAMIENTAS Y ARTICULOS DE FERRETERIA"
- },
- {
- "name": "VENTA DE PRODUCTOS DE VIDRIOS Y MARQUETERIA"
- },
- {
- "name": "VENTA DE PINTURAS Y LACAS"
- },
- {
- "name": "VENTA DE MATERIALES DE CONSTRUCCION, FONTANERIA Y CALEFACCION"
- },
- {
- "name": "VENTA DE CUBIERTOS, VAJILLAS, CRISTALERIA, PORCELANAS, CERAMICAS Y OTROS ARTICULOS DE USO DOMESTICO"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "VENTA DE INSTRUMENTOS QUIRURGICOS Y ORTOPEDICOS"
- },
- {
- "name": "VENTA DE EQUIPO PROFESIONAL Y CIENTIFICO"
- }
- ],
- "name": "COMERCIO AL POR MAYOR Y AL POR MENOR"
- },
- {
- "children": [
- {
- "name": "PREPARACION DE TERRENOS"
- },
- {
- "name": "ACONDICIONAMIENTO DE EDIFICIOS"
- },
- {
- "name": "CONSTRUCCION DE EDIFICIOS Y OBRAS DE INGENIERIA CIVIL"
- },
- {
- "name": "TERMINACION DE EDIFICACIONES"
- },
- {
- "name": "ALQUILER DE EQUIPO CON OPERARIOS"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "CONSTRUCCION"
- },
- {
- "children": [
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "GENERACION, CAPTACION Y DISTRIBUCION DE ENERGIA ELECTRICA"
- },
- {
- "name": "CAPTACION, DEPURACION Y DISTRIBUCION DE AGUA"
- },
- {
- "name": "FABRICACION DE GAS Y DISTRIBUCION DE COMBUSTIBLES GASEOSOS"
- }
- ],
- "name": "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA"
- },
- {
- "children": [
- {
- "name": "FABRICACION DE PARTES PIEZAS Y ACCESORIOS PARA AUTOMOTORES"
- },
- {
- "name": "FABRICACION DE CARROCERIAS PARA AUTOMOTORES"
- },
- {
- "name": "FABRICACION DE INSTRUMENTOS DE OPTICA Y EQUIPO FOTOGRAFICO"
- },
- {
- "name": "FABRICACION DE INSTRUMENTOS DE MEDICION Y CONTROL"
- },
- {
- "name": "FABRICACION DE VEHICULOS AUTOMOTORES"
- },
- {
- "name": "FABRICACION DE RELOJES"
- },
- {
- "name": "ELABORACION DE OTROS TIPOS DE EQUIPO ELECTRICO"
- },
- {
- "name": "ELABORACION DE EQUIPO DE ILUMINACION"
- },
- {
- "name": "FABRICACION DE APARATOS E INSTRUMENTOS MEDICOS"
- },
- {
- "name": "FABRICACION DE EQUIPOS DE RADIO, TELEVISION Y COMUNICACIONES"
- },
- {
- "name": "FABRICACION DE ARTICULOS DE FERRETERIA"
- },
- {
- "name": "FORJA, PRENSADO, ESTAMPADO, LAMINADO DE METAL Y PULVIMETALURGIA"
- },
- {
- "name": "FABRICACION DE EQUIPOS DE ELEVACION Y MANIPULACION"
- },
- {
- "name": "ELABORACION DE APARATOS DE USO DOMESTICO"
- },
- {
- "name": "ELABORACION DE OTROS PRODUCTOS DE METAL"
- },
- {
- "name": "ELABORACION DE EQUIPO DE OFICINA"
- },
- {
- "name": "ELABORACION DE PILAS Y BATERIAS PRIMARIAS"
- },
- {
- "name": "ELABORACION DE BEBIDAS MALTEADAS Y DE MALTA"
- },
- {
- "name": "ELABORACION DE VINOS"
- },
- {
- "name": "ELABORACION DE BEBIDAS ALCOHOLICAS Y ALCOHOL ETILICO"
- },
- {
- "name": "ELABORACION DE OTROS PRODUCTOS ALIMENTICIOS"
- },
- {
- "name": "ELABORACION DE PRODUCTOS DE CAFE"
- },
- {
- "name": "ELABORACION DE PASTAS Y PRODUCTOS FARINACEOS"
- },
- {
- "name": "ELABORACION DE CACAO, CHOCOLATE Y CONFITERIA"
- },
- {
- "name": "ELABORACION DE PRODUCTOS DE TABACO"
- },
- {
- "name": "ELABORACION DE BEBIDAS NO ALCOHOLICAS"
- },
- {
- "name": "ELABORACION DE PRODUCTOS DE PLASTICO"
- },
- {
- "name": "FABRICACION DE PRODUCTOS METALICOS PARA USO ESTRUCTURAL"
- },
- {
- "name": "ELABORACION DE ACEITES Y GRASAS"
- },
- {
- "name": "ELABORACION DE PRODUCTOS LACTEOS"
- },
- {
- "name": "ELABORACION DE PRODUCTOS DE MOLINERIA"
- },
- {
- "name": "ELABORACION DE ALMIDONES Y DERIVADOS"
- },
- {
- "name": "PRODUCCION Y PROCESAMIENTO DE CARNES Y PRODUCTOS CARNICOS"
- },
- {
- "name": "PRODUCTOS DE PESCADO"
- },
- {
- "name": "PRODUCTOS DE FRUTAS, LEGUMBRES Y HORTALIZAS"
- },
- {
- "name": "ELABORACION DE ALIMENTOS PARA ANIMALES"
- },
- {
- "name": "ELABORACION DE PRODUCTOS PARA PANADERIA"
- },
- {
- "name": "ELABORACION DE PRODUCTOS DE LA REFINACION DE PETROLEO"
- },
- {
- "name": "ELABORACION DE PRODUCTOS DE HORNO DE COQUE"
- },
- {
- "name": "ELABORACION DE CALZADO"
- },
- {
- "name": "ELABORACION DE MALETAS, BOLSOS Y SIMILARES"
- },
- {
- "name": "ELABORACION DE PASTA Y PRODUCTOS DE MADERA, PAPEL Y CARTON"
- },
- {
- "name": "PRODUCCION DE MADERA, ARTICULOS DE MADERA Y CORCHO"
- },
- {
- "name": "IMPRESION"
- },
- {
- "name": "EDICIONES Y PUBLICACIONES"
- },
- {
- "name": "REPRODUCCION DE GRABACIONES"
- },
- {
- "name": "SERVICIOS RELACIONADOS CON LA EDICION Y LA IMPRESION"
- },
- {
- "name": "PREPARACION, ADOBO Y TENIDO DE PIELES"
- },
- {
- "name": "CURTIDO, ADOBO O PREPARACION DE CUERO"
- },
- {
- "name": "ELABORACION DE TEJIDOS"
- },
- {
- "name": "ELABORACION DE PRENDAS DE VESTIR"
- },
- {
- "name": "ELABORACION DE CUERDAS, CORDELES, BRAMANTES Y REDES"
- },
- {
- "name": "ELABORACION DE OTROS PRODUCTOS TEXTILES"
- },
- {
- "name": "ELABORACION DE ARTICULOS DE MATERIALES TEXTILES"
- },
- {
- "name": "ELABORACION DE TAPICES Y ALFOMBRAS"
- },
- {
- "name": "PREPARACION E HILATURA DE FIBRAS TEXTILES Y TEJEDURIA"
- },
- {
- "name": "ACABADO DE PRODUCTOS TEXTILES"
- },
- {
- "name": "ELABORACION DE CEMENTO, CAL Y YESO"
- },
- {
- "name": "ELABORACION DE PRODUCTOS DE CERAMICA, LOZA, PIEDRA, ARCILLA Y PORCELANA"
- },
- {
- "name": "INDUSTRIAS BASICAS Y FUNDICION DE HIERRO Y ACERO"
- },
- {
- "name": "REVESTIMIENTO DE METALES Y OBRAS DE INGENIERIA MECANICA"
- },
- {
- "name": "FABRICACION DE MAQUINARIA Y EQUIPO"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "PRODUCTOS DE OTRAS INDUSTRIAS MANUFACTURERAS"
- },
- {
- "name": "RECICLAMIENTO DE DESPERDICIOS"
- },
- {
- "name": "FABRICACION DE JUEGOS Y JUGUETES"
- },
- {
- "name": "FABRICACION DE INSTRUMENTOS DE MUSICA"
- },
- {
- "name": "FABRICACION DE ARTICULOS Y EQUIPO PARA DEPORTE"
- },
- {
- "name": "FABRICACION DE BICICLETAS Y SILLAS DE RUEDAS"
- },
- {
- "name": "FABRICACION DE OTROS TIPOS DE TRANSPORTE"
- },
- {
- "name": "FABRICACION DE MUEBLES"
- },
- {
- "name": "FABRICACION DE JOYAS Y ARTICULOS CONEXOS"
- },
- {
- "name": "FABRICACION Y REPARACION DE BUQUES Y OTRAS EMBARCACIONES"
- },
- {
- "name": "FABRICACION DE LOCOMOTORAS Y MATERIAL RODANTE PARA FERROCARRILES"
- },
- {
- "name": "FABRICACION DE AERONAVES"
- },
- {
- "name": "FABRICACION DE MOTOCICLETAS"
- },
- {
- "name": "ELABORACION DE PRODUCTOS QUIMICOS DE USO AGROPECUARIO"
- },
- {
- "name": "ELABORACION DE JABONES, DETERGENTES Y PREPARADOS DE TOCADOR"
- },
- {
- "name": "FUNDICION DE METALES NO FERROSOS"
- },
- {
- "name": "PRODUCTOS PRIMARIOS DE METALES PRECIOSOS Y DE METALES NO FERROSOS"
- },
- {
- "name": "ELABORACION DE AZUCAR Y MELAZAS"
- },
- {
- "name": "ELABORACION DE VIDRIO Y PRODUCTOS DE VIDRIO"
- },
- {
- "name": "ELABORACION DE OTROS PRODUCTOS MINERALES NO METALICOS"
- },
- {
- "name": "CORTE, TALLADO Y ACABADO DE LA PIEDRA"
- },
- {
- "name": "ELABORACION DE ARTICULOS DE HORMIGON, CEMENTO Y YESO"
- },
- {
- "name": "ELABORACION DE FIBRAS"
- },
- {
- "name": "ELABORACION DE OTROS PRODUCTOS DE CAUCHO"
- },
- {
- "name": "ELABORACION DE SUSTANCIAS QUIMICAS BASICAS"
- },
- {
- "name": "ELABORACION DE ABONOS Y COMPUESTOS DE NITROGENO"
- },
- {
- "name": "ELABORACION DE PLASTICO Y CAUCHO SINTETICO"
- },
- {
- "name": "ELABORACION DE PINTURAS, TINTAS Y MASILLAS"
- },
- {
- "name": "ELABORACION DE PRODUCTOS FARMACEUTICOS Y BOTANICOS"
- },
- {
- "name": "ELABORACION DE OTROS PRODUCTOS QUIMICOS"
- }
- ],
- "name": "INDUSTRIAS MANUFACTURERAS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "ACTIVIDAD DE PESCA"
- },
- {
- "name": "EXPLOTACION DE CRIADEROS DE PECES"
- }
- ],
- "name": "PESCA"
- },
- {
- "children": [
- {
- "name": "CARBON"
- },
- {
- "name": "OTRAS MINAS Y CANTERAS"
- },
- {
- "name": "PRESTACION DE SERVICIOS SECTOR MINERO"
- },
- {
- "name": "PIEDRAS PRECIOSAS"
- },
- {
- "name": "PIEDRA, ARENA Y ARCILLA"
- },
- {
- "name": "MINERALES METALIFEROS NO FERROSOS"
- },
- {
- "name": "ORO"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "MINERALES DE HIERRO"
- },
- {
- "name": "SERVICIOS RELACIONADOS CON EXTRACCION DE PETROLEO Y GAS"
- },
- {
- "name": "GAS NATURAL"
- },
- {
- "name": "PETROLEO CRUDO"
- }
- ],
- "name": "EXPLOTACION DE MINAS Y CANTERAS"
- },
- {
- "children": [
- {
- "name": "CULTIVO DE CEREALES"
- },
- {
- "name": "CULTIVOS DE HORTALIZAS, LEGUMBRES Y PLANTAS ORNAMENTALES"
- },
- {
- "name": "CULTIVOS DE FRUTAS, NUECES Y PLANTAS AROMATICAS"
- },
- {
- "name": "CULTIVO DE FLORES"
- },
- {
- "name": "CULTIVO DE CAFE"
- },
- {
- "name": "CULTIVO DE CANA DE AZUCAR"
- },
- {
- "name": "CULTIVO DE ALGODON Y PLANTAS PARA MATERIAL TEXTIL"
- },
- {
- "name": "OTROS CULTIVOS AGRICOLAS"
- },
- {
- "name": "CULTIVO DE BANANO"
- },
- {
- "name": "CRIA DE GANADO CABALLAR Y VACUNO"
- },
- {
- "name": "CRIA DE OVEJAS, CABRAS, ASNOS, MULAS Y BURDEGANOS"
- },
- {
- "name": "PRODUCCION AVICOLA"
- },
- {
- "name": "CRIA DE OTROS ANIMALES"
- },
- {
- "name": "ACTIVIDAD DE SILVICULTURA"
- },
- {
- "name": "ACTIVIDAD DE CAZA"
- },
- {
- "name": "SERVICIOS AGRICOLAS Y GANADEROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- }
- ],
- "name": "AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA"
- },
- {
- "children": [
- {
- "name": "ACTIVIDAD DE RADIO Y TELEVISION"
- },
- {
- "name": "GRABACION Y PRODUCCION DE DISCOS"
- },
- {
- "name": "AGENCIAS DE NOTICIAS"
- },
- {
- "name": "ENTRETENIMIENTO Y ESPARCIMIENTO"
- },
- {
- "name": "PELUQUERIAS Y SIMILARES"
- },
- {
- "name": "LAVANDERIAS Y SIMILARES"
- },
- {
- "name": "ZONAS FRANCAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "ELIMINACION DE DESPERDICIOS Y AGUAS RESIDUALES"
- },
- {
- "name": "EXHIBICION DE FILMES Y VIDEOCINTAS"
- },
- {
- "name": "ACTIVIDADES DE ASOCIACION"
- },
- {
- "name": "SERVICIOS FUNERARIOS"
- },
- {
- "name": "ACTIVIDAD TEATRAL, MUSICAL Y ARTISTICA"
- },
- {
- "name": "PRODUCCION Y DISTRIBUCION DE FILMES Y VIDEOCINTAS"
- }
- ],
- "name": "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "DEVOLUCIONES EN VENTAS (DB)"
- },
- {
- "children": [
- {
- "name": "ACTIVIDADES RELACIONADAS CON LA EDUCACION"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "ENSENANZA"
- },
- {
- "children": [
- {
- "name": "ACTIVIDADES DE SERVICIOS SOCIALES"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "SERVICIO DE LABORATORIO"
- },
- {
- "name": "ACTIVIDADES VETERINARIAS"
- },
- {
- "name": "SERVICIO HOSPITALARIO"
- },
- {
- "name": "SERVICIO MEDICO"
- },
- {
- "name": "SERVICIO ODONTOLOGICO"
- }
- ],
- "name": "SERVICIOS SOCIALES Y DE SALUD"
- },
- {
- "children": [
- {
- "name": "LIMPIEZA DE INMUEBLES"
- },
- {
- "name": "FOTOGRAFIA"
- },
- {
- "name": "INVESTIGACION Y SEGURIDAD"
- },
- {
- "name": "DOTACION DE PERSONAL"
- },
- {
- "name": "MANTENIMIENTO Y REPARACION DE MAQUINARIA Y EQUIPO"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "FOTOCOPIADO"
- },
- {
- "name": "INMOBILIARIAS POR RETRIBUCION O CONTRATA"
- },
- {
- "name": "ALQUILER EQUIPO DE TRANSPORTE"
- },
- {
- "name": "ARRENDAMIENTOS DE BIENES INMUEBLES"
- },
- {
- "name": "PROCESAMIENTO DE DATOS"
- },
- {
- "name": "CONSULTORIA EN EQUIPO Y PROGRAMAS DE INFORMATICA"
- },
- {
- "name": "ALQUILER MAQUINARIA Y EQUIPO"
- },
- {
- "name": "ALQUILER DE EFECTOS PERSONALES Y ENSERES DOMESTICOS"
- },
- {
- "name": "ENVASE Y EMPAQUE"
- },
- {
- "name": "PUBLICIDAD"
- },
- {
- "name": "ACTIVIDADES EMPRESARIALES DE CONSULTORIA"
- },
- {
- "name": "INVESTIGACIONES CIENTIFICAS Y DE DESARROLLO"
- },
- {
- "name": "MANTENIMIENTO Y REPARACION DE MAQUINARIA DE OFICINA"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- }
- ],
- "name": "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER"
- },
- {
- "children": [
- {
- "name": "RECUPERACION DE GARANTIAS"
- },
- {
- "name": "INTERESES"
- },
- {
- "name": "REAJUSTE MONETARIO-UPAC (HOY UVR)"
- },
- {
- "name": "COMISIONES"
- },
- {
- "name": "OPERACIONES DE DESCUENTO"
- },
- {
- "name": "VENTA DE INVERSIONES"
- },
- {
- "name": "DIVIDENDOS DE SOCIEDADES ANONIMAS Y/O ASIMILADAS"
- },
- {
- "name": "SERVICIOS A COMISIONISTAS"
- },
- {
- "name": "CUOTAS DE INGRESO O RETIRO-SOCIEDAD ADMINISTRADORA"
- },
- {
- "name": "INSCRIPCIONES Y CUOTAS"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "CUOTAS DE INSCRIPCION-CONSORCIOS"
- },
- {
- "name": "CUOTAS DE ADMINISTRACION-CONSORCIOS"
- },
- {
- "name": "ELIMINACION DE SUSCRIPTORES-CONSORCIOS"
- },
- {
- "name": "REAJUSTE DEL SISTEMA-CONSORCIOS"
- },
- {
- "name": "PARTICIPACIONES DE SOCIEDADES LIMITADAS Y/O ASIMILADAS"
- },
- {
- "name": "INGRESOS METODO DE PARTICIPACION"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "ACTIVIDAD FINANCIERA"
- },
- {
- "children": [
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "BARES Y CANTINAS"
- },
- {
- "name": "RESTAURANTES"
- },
- {
- "name": "CAMPAMENTO Y OTROS TIPOS DE HOSPEDAJE"
- },
- {
- "name": "HOTELERIA"
- }
- ],
- "name": "HOTELES Y RESTAURANTES"
- },
- {
- "children": [
- {
- "name": "SERVICIOS COMPLEMENTARIOS PARA EL TRANSPORTE"
- },
- {
- "name": "AGENCIAS DE VIAJE"
- },
- {
- "name": "OTRAS AGENCIAS DE TRANSPORTE"
- },
- {
- "name": "SERVICIO DE TELEGRAFO"
- },
- {
- "name": "SERVICIO TELEFONICO"
- },
- {
- "name": "SERVICIO DE RADIO Y TELEVISION POR CABLE"
- },
- {
- "name": "SERVICIO DE TRANSPORTE POR CARRETERA"
- },
- {
- "name": "SERVICIO DE TRANSPORTE POR VIA ACUATICA"
- },
- {
- "name": "SERVICIO DE TRANSPORTE POR VIA FERREA"
- },
- {
- "name": "SERVICIO DE TRANSMISION DE DATOS"
- },
- {
- "name": "SERVICIO POSTAL Y DE CORREO"
- },
- {
- "name": "SERVICIO DE TRANSPORTE POR VIA AEREA"
- },
- {
- "name": "SERVICIO DE TRANSPORTE POR TUBERIAS"
- },
- {
- "name": "ALMACENAMIENTO Y DEPOSITO"
- },
- {
- "name": "MANIPULACION DE CARGA"
- },
- {
- "name": "TRANSMISION DE SONIDO E IMAGENES POR CONTRATO"
- },
- {
- "name": "ACTIVIDADES CONEXAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES"
- }
- ],
- "name": "OPERACIONALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "INVERSIONES (CR)"
- },
- {
- "name": "INVENTARIOS (CR)"
- },
- {
- "name": "PROPIEDADES, PLANTA Y EQUIPO (CR)"
- },
- {
- "name": "DEVOLUCIONES EN VENTAS (CR)"
- },
- {
- "name": "AMORTIZACION ACUMULADA (DB)"
- },
- {
- "name": "PATRIMONIO"
- },
- {
- "name": "DEPRECIACION ACUMULADA (DB)"
- },
- {
- "name": "AGOTAMIENTO ACUMULADO (DB)"
- },
- {
- "name": "DEPRECIACION DIFERIDA (CR)"
- },
- {
- "name": "INGRESOS NO OPERACIONALES (DB)"
- },
- {
- "name": "GASTOS NO OPERACIONALES (CR)"
- },
- {
- "name": "GASTOS OPERACIONALES DE VENTAS (CR)"
- },
- {
- "name": "GASTOS OPERACIONALES DE ADMINISTRACION (CR)"
- },
- {
- "name": "COSTO DE VENTAS (CR)"
- },
- {
- "name": "COMPRAS (CR)"
- },
- {
- "name": "DEVOLUCIONES EN COMPRAS (DB)"
- },
- {
- "name": "COSTOS DE PRODUCCION O DE OPERACION (CR)"
- },
- {
- "name": "INGRESOS OPERACIONALES (DB)"
- },
- {
- "name": "ACTIVOS DIFERIDOS"
- },
- {
- "name": "INTANGIBLES (CR)"
- },
- {
- "name": "OTROS ACTIVOS (CR)"
- },
- {
- "name": "PASIVOS SUJETOS DE AJUSTE"
- }
- ],
- "name": "CORRECCION MONETARIA"
- }
- ],
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "INGRESOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "DEUDORES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "OTROS ACTIVOS"
- },
- {
- "name": "INVERSIONES"
- },
- {
- "name": "PROPIEDADES, PLANTA Y EQUIPO"
- }
- ],
- "name": "PROVISIONES"
- },
- {
- "children": [
- {
- "name": "GASTOS DE REPRESENTACION Y RELACIONES PUBLICAS"
- },
- {
- "name": "TAXIS Y BUSES"
- },
- {
- "name": "MICROFILMACION"
- },
- {
- "children": [
- {
- "name": "OTROS"
- }
- ],
- "name": "OTROS"
- },
- {
- "name": "PARQUEADEROS"
- },
- {
- "name": "CASINO Y RESTAURANTE"
- },
- {
- "name": "INDEMNIZACION POR DANOS A TERCEROS"
- },
- {
- "name": "POLVORA Y SIMILARES"
- },
- {
- "children": [
- {
- "name": "COMISIONES"
- }
- ],
- "name": "COMISIONES"
- },
- {
- "name": "MUSICA AMBIENTAL"
- },
- {
- "children": [
- {
- "name": "LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS"
- }
- ],
- "name": "LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS"
- },
- {
- "children": [
- {
- "name": "ELEMENTOS DE ASEO Y CAFETERIA"
- }
- ],
- "name": "ELEMENTOS DE ASEO Y CAFETERIA"
- },
- {
- "name": "ENVASES Y EMPAQUES"
- },
- {
- "name": "COMBUSTIBLES Y LUBRICANTES"
- },
- {
- "children": [
- {
- "name": "UTILES, PAPELERIA Y FOTOCOPIAS"
- }
- ],
- "name": "UTILES, PAPELERIA Y FOTOCOPIAS"
- },
- {
- "name": "ESTAMPILLAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "DIVERSOS"
- },
- {
- "children": [
- {
- "name": "ACUEDUCTOS, PLANTAS Y REDES"
- },
- {
- "name": "AERODROMOS"
- },
- {
- "name": "SEMOVIENTES"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
- },
- {
- "name": "EQUIPO DE OFICINA"
- },
- {
- "name": "TERRENOS"
- },
- {
- "children": [
- {
- "name": "CONSTRUCCIONES Y EDIFICACIONES"
- }
- ],
- "name": "CONSTRUCCIONES Y EDIFICACIONES"
- },
- {
- "name": "MAQUINARIA Y EQUIPO"
- },
- {
- "name": "EQUIPO MEDICO-CIENTIFICO"
- },
- {
- "name": "EQUIPO DE HOTELES Y RESTAURANTES"
- },
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "FLOTA Y EQUIPO AEREO"
- }
- ],
- "name": "ARRENDAMIENTOS"
- },
- {
- "children": [
- {
- "name": "CONTRIBUCIONES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "AFILIACIONES Y SOSTENIMIENTO"
- }
- ],
- "name": "CONTRIBUCIONES Y AFILIACIONES"
- },
- {
- "children": [
- {
- "name": "MANEJO"
- },
- {
- "name": "SUSTRACCION Y HURTO"
- },
- {
- "name": "TERREMOTO"
- },
- {
- "name": "VIDA COLECTIVA"
- },
- {
- "name": "INCENDIO"
- },
- {
- "name": "FLOTA Y EQUIPO AEREO"
- },
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "ROTURA DE MAQUINARIA"
- },
- {
- "name": "OBLIGATORIO ACCIDENTE DE TRANSITO"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "RESPONSABILIDAD CIVIL Y EXTRACONTRACTUAL"
- },
- {
- "name": "LUCRO CESANTE"
- },
- {
- "name": "TRANSPORTE DE MERCANCIA"
- },
- {
- "name": "VUELO"
- },
- {
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "CUMPLIMIENTO"
- },
- {
- "name": "CORRIENTE DEBIL"
- }
- ],
- "name": "SEGUROS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "children": [
- {
- "name": "OTROS"
- }
- ],
- "name": "OTROS"
- },
- {
- "children": [
- {
- "name": "PROCESAMIENTO ELECTRONICO DE DATOS"
- }
- ],
- "name": "PROCESAMIENTO ELECTRONICO DE DATOS"
- },
- {
- "children": [
- {
- "name": "ACUEDUCTO Y ALCANTARILLADO"
- }
- ],
- "name": "ACUEDUCTO Y ALCANTARILLADO"
- },
- {
- "name": "GAS"
- },
- {
- "name": "ENERGIA ELECTRICA"
- },
- {
- "children": [
- {
- "name": "TELEFONO"
- }
- ],
- "name": "TELEFONO"
- },
- {
- "children": [
- {
- "name": "ASEO Y VIGILANCIA"
- }
- ],
- "name": "ASEO Y VIGILANCIA"
- },
- {
- "children": [
- {
- "name": "TEMPORALES"
- }
- ],
- "name": "TEMPORALES"
- },
- {
- "name": "ASISTENCIA TECNICA"
- },
- {
- "name": "CORREO, PORTES Y TELEGRAMAS"
- },
- {
- "name": "FAX Y TELEX"
- },
- {
- "name": "TRANSPORTE, FLETES Y ACARREOS"
- }
- ],
- "name": "SERVICIOS"
- },
- {
- "children": [
- {
- "name": "APORTES A FONDOS DE PENSIONES Y/O CESANTIAS"
- },
- {
- "name": "APORTES CAJAS DE COMPENSACION FAMILIAR"
- },
- {
- "name": "APORTES ICBF"
- },
- {
- "name": "SENA"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "GASTOS DEPORTIVOS Y DE RECREACION"
- },
- {
- "name": "AMORTIZACION TITULOS PENSIONALES"
- },
- {
- "name": "CAPACITACION AL PERSONAL"
- },
- {
- "name": "INDEMNIZACIONES LABORALES"
- },
- {
- "name": "AMORTIZACION BONOS PENSIONALES"
- },
- {
- "name": "APORTES A ADMINISTRADORAS DE RIESGOS PROFESIONALES, ARP"
- },
- {
- "name": "APORTES A ENTIDADES PROMOTORAS DE SALUD, EPS"
- },
- {
- "name": "APORTES SINDICALES"
- },
- {
- "name": "GASTOS MEDICOS Y DROGAS"
- },
- {
- "name": "HORAS EXTRAS Y RECARGOS"
- },
- {
- "name": "JORNALES"
- },
- {
- "name": "COMISIONES"
- },
- {
- "name": "PRIMAS EXTRALEGALES"
- },
- {
- "name": "SALARIO INTEGRAL"
- },
- {
- "children": [
- {
- "name": "EMPLEADOS"
- }
- ],
- "name": "SUELDOS"
- },
- {
- "children": [
- {
- "name": "EMPLEADOS"
- }
- ],
- "name": "PRIMA DE SERVICIOS"
- },
- {
- "children": [
- {
- "name": "EMPLEADOS"
- }
- ],
- "name": "CESANTIAS"
- },
- {
- "children": [
- {
- "name": "EMPLEADOS"
- }
- ],
- "name": "INTERESES SOBRE CESANTIAS"
- },
- {
- "children": [
- {
- "name": "EMPLEADOS"
- }
- ],
- "name": "VACACIONES"
- },
- {
- "name": "VIATICOS"
- },
- {
- "children": [
- {
- "name": "EMPLEADOS"
- }
- ],
- "name": "AUXILIO DE TRANSPORTE"
- },
- {
- "name": "INCAPACIDADES"
- },
- {
- "name": "PENSIONES DE JUBILACION"
- },
- {
- "name": "AMORTIZACION CALCULO ACTUARIAL PENSIONES DE JUBILACION"
- },
- {
- "name": "CUOTAS PARTES PENSIONES DE JUBILACION"
- },
- {
- "name": "SEGUROS"
- },
- {
- "name": "DOTACION Y SUMINISTRO A TRABAJADORES"
- },
- {
- "name": "BONIFICACIONES"
- },
- {
- "name": "AUXILIOS"
- }
- ],
- "name": "GASTOS DE PERSONAL"
- },
- {
- "children": [
- {
- "name": "ASESORIA TECNICA"
- },
- {
- "name": "ASESORIA FINANCIERA"
- },
- {
- "name": "AVALUOS"
- },
- {
- "children": [
- {
- "name": "ASESORIA JURIDICA"
- }
- ],
- "name": "ASESORIA JURIDICA"
- },
- {
- "name": "AUDITORIA EXTERNA"
- },
- {
- "name": "REVISORIA FISCAL"
- },
- {
- "name": "JUNTA DIRECTIVA"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "HONORARIOS"
- },
- {
- "children": [
- {
- "name": "IVA DESCONTABLE"
- },
- {
- "name": "INDUSTRIA Y COMERCIO"
- },
- {
- "name": "A LA PROPIEDAD RAIZ"
- },
- {
- "name": "DE TIMBRES"
- },
- {
- "name": "DERECHOS SOBRE INSTRUMENTOS PUBLICOS"
- },
- {
- "name": "DE VALORIZACION"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "DE TURISMO"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "DE VEHICULOS"
- },
- {
- "name": "DE ESPECTACULOS PUBLICOS"
- },
- {
- "children": [
- {
- "name": "GRAVAMEN MOVIMIENTOS FINANCIEROS"
- }
- ],
- "name": "CUOTAS DE FOMENTO"
- },
- {
- "name": "TASA POR UTILIZACION DE PUERTOS"
- }
- ],
- "name": "IMPUESTOS"
- },
- {
- "children": [
- {
- "name": "CARGOS DIFERIDOS"
- },
- {
- "name": "INTANGIBLES"
- },
- {
- "name": "VIAS DE COMUNICACION"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "OTRAS"
- }
- ],
- "name": "AMORTIZACIONES"
- },
- {
- "children": [
- {
- "name": "EQUIPO MEDICO-CIENTIFICO"
- },
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "ARMAMENTO DE VIGILANCIA"
- },
- {
- "name": "ACUEDUCTOS, PLANTAS Y REDES"
- },
- {
- "name": "FLOTA Y EQUIPO AEREO"
- },
- {
- "name": "EQUIPO DE HOTELES Y RESTAURANTES"
- },
- {
- "name": "CONSTRUCCIONES Y EDIFICACIONES"
- },
- {
- "name": "EQUIPO DE OFICINA"
- },
- {
- "name": "MAQUINARIA Y EQUIPO"
- },
- {
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- }
- ],
- "name": "DEPRECIACIONES"
- },
- {
- "children": [
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "CONSULARES"
- },
- {
- "name": "ADUANEROS"
- },
- {
- "children": [
- {
- "name": "NOTARIALES"
- }
- ],
- "name": "NOTARIALES"
- },
- {
- "name": "TRAMITES Y LICENCIAS"
- },
- {
- "children": [
- {
- "name": "REGISTRO MERCANTIL"
- }
- ],
- "name": "REGISTRO MERCANTIL"
- }
- ],
- "name": "GASTOS LEGALES"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "FLOTA Y EQUIPO AEREO"
- },
- {
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "ACUEDUCTOS, PLANTAS Y REDES"
- },
- {
- "name": "ARMAMENTO DE VIGILANCIA"
- },
- {
- "name": "MAQUINARIA Y EQUIPO"
- },
- {
- "children": [
- {
- "name": "CONSTRUCCIONES Y EDIFICACIONES"
- }
- ],
- "name": "CONSTRUCCIONES Y EDIFICACIONES"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "TERRENOS"
- },
- {
- "name": "EQUIPO MEDICO-CIENTIFICO"
- },
- {
- "name": "EQUIPO DE HOTELES Y RESTAURANTES"
- },
- {
- "name": "VIAS DE COMUNICACION"
- },
- {
- "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
- },
- {
- "name": "EQUIPO DE OFICINA"
- }
- ],
- "name": "MANTENIMIENTO Y REPARACIONES"
- },
- {
- "children": [
- {
- "name": "ALOJAMIENTO Y MANUTENCION"
- },
- {
- "name": "PASAJES AEREOS"
- },
- {
- "name": "PASAJES FERREOS"
- },
- {
- "name": "PASAJES TERRESTRES"
- },
- {
- "name": "PASAJES FLUVIALES Y/O MARITIMOS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "GASTOS DE VIAJE"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "ARREGLOS ORNAMENTALES"
- },
- {
- "children": [
- {
- "name": "REPARACIONES LOCATIVAS"
- }
- ],
- "name": "REPARACIONES LOCATIVAS"
- },
- {
- "name": "INSTALACIONES ELECTRICAS"
- },
- {
- "children": [
- {
- "name": "OTROS"
- }
- ],
- "name": "OTROS"
- }
- ],
- "name": "ADECUACION E INSTALACION"
- }
- ],
- "name": "OPERACIONALES DE ADMINISTRACION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "DONACIONES"
- },
- {
- "name": "AMORTIZACION DE BIENES ENTREGADOS EN COMODATO"
- },
- {
- "name": "CONSTITUCION DE GARANTIAS"
- },
- {
- "name": "DEMANDAS LABORALES"
- },
- {
- "name": "INDEMNIZACIONES"
- },
- {
- "name": "DEMANDAS POR INCUMPLIMIENTO DE CONTRATOS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "children": [
- {
- "name": "OTROS"
- }
- ],
- "name": "OTROS"
- },
- {
- "name": "MULTAS, SANCIONES Y LITIGIOS"
- }
- ],
- "name": "GASTOS DIVERSOS"
- },
- {
- "children": [
- {
- "name": "INTERESES"
- },
- {
- "name": "DIFERENCIA EN CAMBIO"
- },
- {
- "name": "GASTOS BANCARIOS"
- },
- {
- "name": "COMISIONES"
- },
- {
- "name": "DESCUENTOS COMERCIALES CONDICIONADOS"
- },
- {
- "name": "REAJUSTE MONETARIO-UPAC (HOY UVR)"
- },
- {
- "name": "GASTOS EN NEGOCIACION CERTIFICADOS DE CAMBIO"
- },
- {
- "name": "GASTOS MANEJO Y EMISION DE BONOS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "PRIMA AMORTIZADA"
- }
- ],
- "name": "FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "COSTAS Y PROCESOS JUDICIALES"
- },
- {
- "name": "IMPUESTOS ASUMIDOS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "COSTOS Y GASTOS DE EJERCICIOS ANTERIORES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "ACTIVIDADES CULTURALES Y CIVICAS"
- }
- ],
- "name": "GASTOS EXTRAORDINARIOS"
- },
- {
- "children": [
- {
- "name": "DE SOCIEDADES ANONIMAS Y/O ASIMILADAS"
- },
- {
- "name": "DE SOCIEDADES LIMITADAS Y/O ASIMILADAS"
- }
- ],
- "name": "PERDIDAS METODO DE PARTICIPACION"
- },
- {
- "children": [
- {
- "name": "VENTA DE OTROS ACTIVOS"
- },
- {
- "name": "VENTA DE INTANGIBLES"
- },
- {
- "name": "PERDIDAS POR SINIESTROS"
- },
- {
- "name": "VENTA DE PROPIEDADES, PLANTA Y EQUIPO"
- },
- {
- "name": "VENTA DE CARTERA"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "VENTA DE INVERSIONES"
- },
- {
- "name": "RETIRO DE PROPIEDADES, PLANTA Y EQUIPO"
- },
- {
- "name": "RETIRO DE OTROS ACTIVOS"
- }
- ],
- "name": "PERDIDA EN VENTA Y RETIRO DE BIENES"
- }
- ],
- "name": "NO OPERACIONALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "IMPUESTO DE RENTA Y COMPLEMENTARIOS"
- }
- ],
- "name": "IMPUESTO DE RENTA Y COMPLEMENTARIOS"
- }
- ],
- "name": "IMPUESTO DE RENTA Y COMPLEMENTARIOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "GANANCIAS Y PERDIDAS"
- }
- ],
- "name": "GANANCIAS Y PERDIDAS"
- }
- ],
- "name": "GANANCIAS Y PERDIDAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "AMORTIZACION CALCULO ACTUARIAL PENSIONES DE JUBILACION"
- },
- {
- "name": "CESANTIAS"
- },
- {
- "name": "JORNALES"
- },
- {
- "name": "INCAPACIDADES"
- },
- {
- "name": "AUXILIO DE TRANSPORTE"
- },
- {
- "name": "VIATICOS"
- },
- {
- "name": "HORAS EXTRAS Y RECARGOS"
- },
- {
- "name": "COMISIONES"
- },
- {
- "name": "VACACIONES"
- },
- {
- "name": "INTERESES SOBRE CESANTIAS"
- },
- {
- "name": "PRIMA DE SERVICIOS"
- },
- {
- "name": "AUXILIOS"
- },
- {
- "name": "PRIMAS EXTRALEGALES"
- },
- {
- "name": "AMORTIZACION TITULOS PENSIONALES"
- },
- {
- "name": "PENSIONES DE JUBILACION"
- },
- {
- "name": "SEGUROS"
- },
- {
- "name": "CUOTAS PARTES PENSIONES DE JUBILACION"
- },
- {
- "name": "DOTACION Y SUMINISTRO A TRABAJADORES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "AMORTIZACION BONOS PENSIONALES"
- },
- {
- "name": "INDEMNIZACIONES LABORALES"
- },
- {
- "name": "CAPACITACION AL PERSONAL"
- },
- {
- "name": "GASTOS DEPORTIVOS Y DE RECREACION"
- },
- {
- "name": "APORTES A ENTIDADES PROMOTORAS DE SALUD, EPS"
- },
- {
- "name": "APORTES A ADMINISTRADORAS DE RIESGOS PROFESIONALES, ARP"
- },
- {
- "name": "APORTES SINDICALES"
- },
- {
- "name": "GASTOS MEDICOS Y DROGAS"
- },
- {
- "name": "BONIFICACIONES"
- },
- {
- "name": "APORTES ICBF"
- },
- {
- "name": "APORTES CAJAS DE COMPENSACION FAMILIAR"
- },
- {
- "name": "SENA"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "APORTES A FONDOS DE PENSIONES Y/O CESANTIAS"
- },
- {
- "name": "SALARIO INTEGRAL"
- },
- {
- "name": "SUELDOS"
- }
- ],
- "name": "GASTOS DE PERSONAL"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "DEUDORES"
- },
- {
- "name": "INVENTARIOS"
- },
- {
- "name": "INVERSIONES"
- },
- {
- "name": "OTROS ACTIVOS"
- },
- {
- "name": "PROPIEDADES, PLANTA Y EQUIPO"
- }
- ],
- "name": "PROVISIONES"
- },
- {
- "children": [
- {
- "name": "ESTAMPILLAS"
- },
- {
- "name": "MICROFILMACION"
- },
- {
- "name": "LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS"
- },
- {
- "name": "ENVASES Y EMPAQUES"
- },
- {
- "name": "TAXIS Y BUSES"
- },
- {
- "name": "POLVORA Y SIMILARES"
- },
- {
- "name": "INDEMNIZACION POR DANOS A TERCEROS"
- },
- {
- "name": "CASINO Y RESTAURANTE"
- },
- {
- "name": "PARQUEADEROS"
- },
- {
- "name": "MUSICA AMBIENTAL"
- },
- {
- "name": "COMBUSTIBLES Y LUBRICANTES"
- },
- {
- "name": "COMISIONES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "children": [
- {
- "name": "Otros Gastos"
- }
- ],
- "name": "OTROS"
- },
- {
- "name": "ELEMENTOS DE ASEO Y CAFETERIA"
- },
- {
- "name": "GASTOS DE REPRESENTACION Y RELACIONES PUBLICAS"
- },
- {
- "name": "UTILES, PAPELERIA Y FOTOCOPIAS"
- }
- ],
- "name": "DIVERSOS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "FINANCIEROS-REAJUSTE DEL SISTEMA"
- },
- {
- "children": [
- {
- "name": "DE SOCIEDADES LIMITADAS Y/O ASIMILADAS"
- },
- {
- "name": "DE SOCIEDADES ANONIMAS Y/O ASIMILADAS"
- }
- ],
- "name": "PERDIDAS METODO DE PARTICIPACION"
- },
- {
- "children": [
- {
- "name": "FLOTA Y EQUIPO AEREO"
- },
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "EQUIPO DE OFICINA"
- },
- {
- "name": "ENVASES Y EMPAQUES"
- },
- {
- "name": "ARMAMENTO DE VIGILANCIA"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
- },
- {
- "name": "EQUIPO MEDICO-CIENTIFICO"
- },
- {
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "MAQUINARIA Y EQUIPO"
- },
- {
- "name": "CONSTRUCCIONES Y EDIFICACIONES"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "EQUIPO DE HOTELES Y RESTAURANTES"
- },
- {
- "name": "ACUEDUCTOS, PLANTAS Y REDES"
- }
- ],
- "name": "DEPRECIACIONES"
- },
- {
- "children": [
- {
- "name": "SUSTRACCION Y HURTO"
- },
- {
- "name": "CUMPLIMIENTO"
- },
- {
- "name": "VUELO"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "TERREMOTO"
- },
- {
- "name": "LUCRO CESANTE"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "ROTURA DE MAQUINARIA"
- },
- {
- "name": "CORRIENTE DEBIL"
- },
- {
- "name": "FLOTA Y EQUIPO AEREO"
- },
- {
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "RESPONSABILIDAD CIVIL Y EXTRACONTRACTUAL"
- },
- {
- "name": "OBLIGATORIO ACCIDENTE DE TRANSITO"
- },
- {
- "name": "VIDA COLECTIVA"
- },
- {
- "name": "INCENDIO"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "MANEJO"
- }
- ],
- "name": "SEGUROS"
- },
- {
- "children": [
- {
- "name": "OTRAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "VIAS DE COMUNICACION"
- },
- {
- "name": "INTANGIBLES"
- },
- {
- "name": "CARGOS DIFERIDOS"
- }
- ],
- "name": "AMORTIZACIONES"
- },
- {
- "children": [
- {
- "name": "NOTARIALES"
- },
- {
- "name": "REGISTRO MERCANTIL"
- },
- {
- "name": "TRAMITES Y LICENCIAS"
- },
- {
- "name": "ADUANEROS"
- },
- {
- "name": "CONSULARES"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "GASTOS LEGALES"
- },
- {
- "children": [
- {
- "name": "ARMAMENTO DE VIGILANCIA"
- },
- {
- "name": "ACUEDUCTOS, PLANTAS Y REDES"
- },
- {
- "name": "TERRENOS"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "MAQUINARIA Y EQUIPO"
- },
- {
- "name": "CONSTRUCCIONES Y EDIFICACIONES"
- },
- {
- "name": "EQUIPO DE OFICINA"
- },
- {
- "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
- },
- {
- "name": "EQUIPO DE HOTELES Y RESTAURANTES"
- },
- {
- "name": "EQUIPO MEDICO-CIENTIFICO"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "VIAS DE COMUNICACION"
- },
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "FLOTA Y EQUIPO AEREO"
- },
- {
- "name": "FLOTA Y EQUIPO FERREO"
- }
- ],
- "name": "MANTENIMIENTO Y REPARACIONES"
- },
- {
- "children": [
- {
- "name": "PUBLICIDAD, PROPAGANDA Y PROMOCION"
- },
- {
- "name": "GAS"
- },
- {
- "name": "TRANSPORTE, FLETES Y ACARREOS"
- },
- {
- "name": "ASEO Y VIGILANCIA"
- },
- {
- "name": "FAX Y TELEX"
- },
- {
- "name": "CORREO, PORTES Y TELEGRAMAS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "ENERGIA ELECTRICA"
- },
- {
- "name": "TELEFONO"
- },
- {
- "name": "PROCESAMIENTO ELECTRONICO DE DATOS"
- },
- {
- "name": "ACUEDUCTO Y ALCANTARILLADO"
- },
- {
- "name": "ASISTENCIA TECNICA"
- },
- {
- "name": "TEMPORALES"
- }
- ],
- "name": "SERVICIOS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "CONTRIBUCIONES"
- },
- {
- "name": "AFILIACIONES Y SOSTENIMIENTO"
- }
- ],
- "name": "CONTRIBUCIONES Y AFILIACIONES"
- },
- {
- "children": [
- {
- "name": "EQUIPO MEDICO-CIENTIFICO"
- },
- {
- "name": "EQUIPO DE HOTELES Y RESTAURANTES"
- },
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "EQUIPO DE OFICINA"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "SEMOVIENTES"
- },
- {
- "name": "FLOTA Y EQUIPO AEREO"
- },
- {
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "TERRENOS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "ACUEDUCTOS, PLANTAS Y REDES"
- },
- {
- "name": "AERODROMOS"
- },
- {
- "name": "MAQUINARIA Y EQUIPO"
- },
- {
- "name": "CONSTRUCCIONES Y EDIFICACIONES"
- }
- ],
- "name": "ARRENDAMIENTOS"
- },
- {
- "children": [
- {
- "name": "ASESORIA JURIDICA"
- },
- {
- "name": "AVALUOS"
- },
- {
- "name": "ASESORIA TECNICA"
- },
- {
- "name": "ASESORIA FINANCIERA"
- },
- {
- "name": "JUNTA DIRECTIVA"
- },
- {
- "name": "AUDITORIA EXTERNA"
- },
- {
- "name": "REVISORIA FISCAL"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "HONORARIOS"
- },
- {
- "children": [
- {
- "name": "IVA DESCONTABLE"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "CUOTAS DE FOMENTO"
- },
- {
- "name": "DE TIMBRES"
- },
- {
- "name": "LICORES"
- },
- {
- "name": "DE VEHICULOS"
- },
- {
- "name": "DE ESPECTACULOS PUBLICOS"
- },
- {
- "name": "CERVEZAS"
- },
- {
- "name": "CIGARRILLOS"
- },
- {
- "name": "A LA PROPIEDAD RAIZ"
- },
- {
- "name": "INDUSTRIA Y COMERCIO"
- },
- {
- "name": "DE TURISMO"
- },
- {
- "name": "TASA POR UTILIZACION DE PUERTOS"
- },
- {
- "name": "DE VALORIZACION"
- },
- {
- "name": "DERECHOS SOBRE INSTRUMENTOS PUBLICOS"
- }
- ],
- "name": "IMPUESTOS"
- },
- {
- "children": [
- {
- "name": "PASAJES TERRESTRES"
- },
- {
- "name": "PASAJES FERREOS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "ALOJAMIENTO Y MANUTENCION"
- },
- {
- "name": "PASAJES FLUVIALES Y/O MARITIMOS"
- },
- {
- "name": "PASAJES AEREOS"
- }
- ],
- "name": "GASTOS DE VIAJE"
- },
- {
- "children": [
- {
- "name": "ARREGLOS ORNAMENTALES"
- },
- {
- "name": "REPARACIONES LOCATIVAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "INSTALACIONES ELECTRICAS"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "ADECUACION E INSTALACION"
- }
- ],
- "name": "OPERACIONALES DE VENTAS"
- }
- ],
- "name": "GASTOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "VALOR TITULOS PENSIONALES"
- },
- {
- "name": "TITULOS PENSIONALES POR AMORTIZAR (DB)"
- },
- {
- "name": "INTERESES CAUSADOS SOBRE TITULOS PENSIONALES"
- }
- ],
- "name": "TITULOS PENSIONALES"
- },
- {
- "name": "PAPELES COMERCIALES"
- },
- {
- "name": "BONOS OBLIGATORIAMENTE CONVERTIBLES EN ACCIONES"
- },
- {
- "name": "BONOS EN CIRCULACION"
- },
- {
- "children": [
- {
- "name": "BONOS PENSIONALES POR AMORTIZAR (DB)"
- },
- {
- "name": "INTERESES CAUSADOS SOBRE BONOS PENSIONALES"
- },
- {
- "name": "VALOR BONOS PENSIONALES"
- }
- ],
- "name": "BONOS PENSIONALES"
- }
- ],
- "name": "BONOS Y PAPELES COMERCIALES"
- },
- {
- "children": [
- {
- "name": "CUENTAS DE OPERACION CONJUNTA"
- },
- {
- "children": [
- {
- "name": "PARA ESTABILIDAD DE OBRA"
- },
- {
- "name": "GARANTIA CUMPLIMIENTO DE CONTRATOS"
- },
- {
- "name": "CUMPLIMIENTO OBLIGACIONES LABORALES"
- }
- ],
- "name": "RETENCIONES A TERCEROS SOBRE CONTRATOS"
- },
- {
- "children": [
- {
- "name": "DEPOSITOS JUDICIALES"
- },
- {
- "name": "INDEMNIZACIONES"
- }
- ],
- "name": "EMBARGOS JUDICIALES"
- },
- {
- "children": [
- {
- "name": "CUOTAS NETAS"
- },
- {
- "name": "GRUPOS EN FORMACION"
- }
- ],
- "name": "ACREEDORES DEL SISTEMA"
- },
- {
- "children": [
- {
- "name": "SOBRE CONTRATOS"
- },
- {
- "name": "PARA OBRAS EN PROCESO"
- },
- {
- "name": "DE CLIENTES"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "ANTICIPOS Y AVANCES RECIBIDOS"
- },
- {
- "children": [
- {
- "name": "FONDO DE RESERVA"
- },
- {
- "name": "PARA GARANTIA DE CONTRATOS"
- },
- {
- "name": "DE LICITACIONES"
- },
- {
- "name": "PARA GARANTIA EN LA PRESTACION DE SERVICIOS"
- },
- {
- "name": "PARA FUTURO PAGO DE CUOTAS O DERECHOS SOCIALES"
- },
- {
- "name": "PARA FUTURA SUSCRIPCION DE ACCIONES"
- },
- {
- "name": "DE MANEJO DE BIENES"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "DEPOSITOS RECIBIDOS"
- },
- {
- "children": [
- {
- "name": "VENTA POR CUENTA DE TERCEROS"
- },
- {
- "name": "VALORES RECIBIDOS PARA TERCEROS"
- }
- ],
- "name": "INGRESOS RECIBIDOS PARA TERCEROS"
- },
- {
- "name": "CUENTAS EN PARTICIPACION"
- },
- {
- "children": [
- {
- "name": "PRESTAMOS DE PRODUCTOS"
- },
- {
- "name": "PROGRAMA DE EXTENSION AGROPECUARIA"
- },
- {
- "name": "REEMBOLSO DE COSTOS EXPLORATORIOS"
- }
- ],
- "name": "DIVERSOS"
- }
- ],
- "name": "OTROS PASIVOS"
- },
- {
- "children": [
- {
- "name": "COMPROMISOS DE RECOMPRA DE CARTERA NEGOCIADA"
- },
- {
- "children": [
- {
- "name": "GOBIERNO NACIONAL"
- },
- {
- "name": "ENTIDADES OFICIALES"
- }
- ],
- "name": "OBLIGACIONES GUBERNAMENTALES"
- },
- {
- "children": [
- {
- "name": "CONTRATOS DE ARRENDAMIENTO FINANCIERO (LEASING)"
- },
- {
- "name": "CARTAS DE CREDITO"
- },
- {
- "name": "ACEPTACIONES FINANCIERAS"
- },
- {
- "name": "PAGARES"
- }
- ],
- "name": "CORPORACIONES FINANCIERAS"
- },
- {
- "children": [
- {
- "name": "SOBREGIROS"
- },
- {
- "name": "CARTAS DE CREDITO"
- },
- {
- "name": "PAGARES"
- },
- {
- "name": "ACEPTACIONES BANCARIAS"
- }
- ],
- "name": "BANCOS DEL EXTERIOR"
- },
- {
- "children": [
- {
- "name": "CARTAS DE CREDITO"
- },
- {
- "name": "SOBREGIROS"
- },
- {
- "children": [
- {
- "name": "BANCOLOMBIA MORATO"
- }
- ],
- "name": "PAGARES"
- },
- {
- "name": "ACEPTACIONES BANCARIAS"
- }
- ],
- "name": "BANCOS NACIONALES"
- },
- {
- "name": "ENTIDADES FINANCIERAS DEL EXTERIOR"
- },
- {
- "children": [
- {
- "name": "BONOS"
- },
- {
- "name": "CUOTAS O PARTES DE INTERES SOCIAL"
- },
- {
- "name": "ACCIONES"
- },
- {
- "name": "CERTIFICADOS"
- },
- {
- "name": "CEDULAS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "PAPELES COMERCIALES"
- },
- {
- "name": "TITULOS"
- },
- {
- "name": "ACEPTACIONES BANCARIAS O FINANCIERAS"
- }
- ],
- "name": "COMPROMISOS DE RECOMPRA DE INVERSIONES NEGOCIADAS"
- },
- {
- "children": [
- {
- "name": "SOBREGIROS"
- },
- {
- "name": "PAGARES"
- },
- {
- "name": "HIPOTECARIAS"
- }
- ],
- "name": "CORPORACIONES DE AHORRO Y VIVIENDA"
- },
- {
- "children": [
- {
- "name": "PAGARES"
- },
- {
- "name": "ACEPTACIONES FINANCIERAS"
- },
- {
- "name": "CONTRATOS DE ARRENDAMIENTO FINANCIERO (LEASING)"
- }
- ],
- "name": "COMPANIAS DE FINANCIAMIENTO COMERCIAL"
- },
- {
- "children": [
- {
- "name": "DIRECTORES"
- },
- {
- "name": "SOCIOS O ACCIONISTAS"
- },
- {
- "name": "FONDOS Y COOPERATIVAS"
- },
- {
- "name": "CASA MATRIZ"
- },
- {
- "name": "COMPANIAS VINCULADAS"
- },
- {
- "children": [
- {
- "name": "PARTICULARES"
- }
- ],
- "name": "PARTICULARES"
- },
- {
- "name": "OTRAS"
- }
- ],
- "name": "OTRAS OBLIGACIONES"
- }
- ],
- "name": "OBLIGACIONES FINANCIERAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "APORTES A ADMINISTRADORAS DE RIESGOS PROFESIONALES, ARP"
- },
- {
- "name": "SINDICATOS"
- },
- {
- "name": "APORTES AL ICBF, SENA Y CAJAS DE COMPENSACION"
- },
- {
- "name": "EMBARGOS JUDICIALES"
- },
- {
- "name": "APORTES AL FIC"
- },
- {
- "name": "LIBRANZAS"
- },
- {
- "name": "FONDOS"
- },
- {
- "name": "COOPERATIVAS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "APORTES A ENTIDADES PROMOTORAS DE SALUD, EPS"
- }
- ],
- "name": "RETENCIONES Y APORTES DE NOMINA"
- },
- {
- "name": "CUOTAS POR DEVOLVER"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
- }
- ],
- "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
- }
- ],
- "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "LIGINA MARINA CANELON CASTELLANOS"
- }
- ],
- "name": "DIVIDENDOS"
- },
- {
- "name": "PARTICIPACIONES"
- }
- ],
- "name": "DIVIDENDOS O PARTICIPACIONES POR PAGAR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "IMPUESTO A LAS VENTAS RETENIDO"
- }
- ],
- "name": "IMPUESTO A LAS VENTAS RETENIDO"
- }
- ],
- "name": "IMPUESTO A LAS VENTAS RETENIDO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "SALARIOS Y PAGOS LABORALES"
- }
- ],
- "name": "SALARIOS Y PAGOS LABORALES"
- },
- {
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- {
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- {
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- {
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- "name": "PAGO DIAN RETENCIONES"
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- "name": "COMISIONES"
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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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- {
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- {
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- "name": "IVA RETENIDO"
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- "name": "IVA DESCONTABLE"
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- "name": "PAGOS DIAN"
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- "name": "IVA GENERADO"
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- {
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- {
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- {
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- "name": "PARA FUTURAS CAPITALIZACIONES"
- },
- {
- "name": "PARA FUTUROS ENSANCHES"
- },
- {
- "name": "PARA INVESTIGACIONES Y DESARROLLO"
- },
- {
- "name": "PARA ADQUISICION O REPOSICION DE PROPIEDADES, PLANTA Y EQUIPO"
- },
- {
- "name": "PARA FOMENTO ECONOMICO"
- },
- {
- "name": "PARA CAPITAL DE TRABAJO"
- },
- {
- "name": "A DISPOSICION DEL MAXIMO ORGANO SOCIAL"
- },
- {
- "name": "PARA ESTABILIZACION DE RENDIMIENTOS"
- },
- {
- "name": "OTRAS"
- }
- ],
- "name": "RESERVAS OCASIONALES"
- },
- {
- "children": [
- {
- "name": "OTRAS"
- },
- {
- "name": "PARA REPOSICION DE ACTIVOS"
- },
- {
- "name": "PARA FUTUROS ENSANCHES"
- },
- {
- "name": "PARA FUTURAS CAPITALIZACIONES"
- }
- ],
- "name": "RESERVAS ESTATUTARIAS"
- }
- ],
- "name": "RESERVAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "APORTES DE SOCIOS-FONDO MUTUO DE INVERSION"
- },
- {
- "name": "CONTRIBUCION DE LA EMPRESA-FONDO MUTUO DE INVERSION"
- },
- {
- "name": "SUSCRIPCIONES DEL PUBLICO"
- },
- {
- "name": "CUOTAS O PARTES DE INTERES SOCIAL"
- }
- ],
- "name": "APORTES SOCIALES"
- },
- {
- "name": "INVERSION SUPLEMENTARIA AL CAPITAL ASIGNADO"
- },
- {
- "name": "CAPITAL ASIGNADO"
- },
- {
- "name": "CAPITAL DE PERSONAS NATURALES"
- },
- {
- "name": "APORTES DEL ESTADO"
- },
- {
- "name": "FONDO SOCIAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "CAPITAL SUSCRITO Y PAGADO"
- }
- ],
- "name": "CAPITAL SUSCRITO Y PAGADO"
- },
- {
- "name": "CAPITAL POR SUSCRIBIR (DB)"
- },
- {
- "name": "CAPITAL SUSCRITO POR COBRAR (DB)"
- },
- {
- "name": "CAPITAL AUTORIZADO"
- }
- ],
- "name": "CAPITAL SUSCRITO Y PAGADO"
- }
- ],
- "name": "CAPITAL SOCIAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "ACCIONES"
- },
- {
- "name": "DERECHOS FIDUCIARIOS"
- },
- {
- "name": "CUOTAS O PARTES DE INTERES SOCIAL"
- }
- ],
- "name": "DE INVERSIONES"
- },
- {
- "children": [
- {
- "name": "BIENES ENTREGADOS EN COMODATO"
- },
- {
- "name": "BIENES RECIBIDOS EN PAGO"
- },
- {
- "name": "BIENES DE ARTE Y CULTURA"
- },
- {
- "name": "INVENTARIO DE SEMOVIENTES"
- }
- ],
- "name": "DE OTROS ACTIVOS"
- },
- {
- "children": [
- {
- "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
- },
- {
- "name": "EQUIPO MEDICO-CIENTIFICO"
- },
- {
- "name": "EQUIPO DE HOTELES Y RESTAURANTES"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "TERRENOS"
- },
- {
- "name": "CONSTRUCCIONES Y EDIFICACIONES"
- },
- {
- "name": "MAQUINARIA Y EQUIPO"
- },
- {
- "name": "EQUIPO DE OFICINA"
- },
- {
- "name": "MINAS Y CANTERAS"
- },
- {
- "name": "VIAS DE COMUNICACION"
- },
- {
- "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
- },
- {
- "name": "YACIMIENTOS"
- },
- {
- "name": "POZOS ARTESIANOS"
- },
- {
- "name": "FLOTA Y EQUIPO AEREO"
- },
- {
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "ACUEDUCTOS, PLANTAS Y REDES"
- },
- {
- "name": "ENVASES Y EMPAQUES"
- },
- {
- "name": "MATERIALES PROYECTOS PETROLEROS"
- },
- {
- "name": "ARMAMENTO DE VIGILANCIA"
- },
- {
- "name": "SEMOVIENTES"
- }
- ],
- "name": "DE PROPIEDADES, PLANTA Y EQUIPO"
- }
- ],
- "name": "SUPERAVIT POR VALORIZACIONES"
- }
- ],
- "name": "PATRIMONIO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "BIBLIOTECAS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "OBRAS DE ARTE"
- }
- ],
- "name": "BIENES DE ARTE Y CULTURA"
- },
- {
- "children": [
- {
- "name": "DIVERSOS"
- },
- {
- "name": "BIENES DE ARTE Y CULTURA"
- }
- ],
- "name": "PROVISIONES"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "ESTAMPILLAS"
- },
- {
- "name": "DERECHOS SUCESORALES"
- },
- {
- "name": "BIENES RECIBIDOS EN PAGO"
- },
- {
- "name": "BIENES ENTREGADOS EN COMODATO"
- },
- {
- "name": "AMORTIZACION ACUMULADA DE BIENES ENTREGADOS EN COMODATO (CR)"
- },
- {
- "name": "MAQUINAS PORTEADORAS"
- },
- {
- "children": [
- {
- "name": "OTROS"
- }
- ],
- "name": "OTROS"
- }
- ],
- "name": "DIVERSOS"
- }
- ],
- "name": "OTROS ACTIVOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "BIENES DE ARTE Y CULTURA"
- },
- {
- "name": "BIENES ENTREGADOS EN COMODATO"
- },
- {
- "name": "BIENES RECIBIDOS EN PAGO"
- },
- {
- "name": "INVENTARIO DE SEMOVIENTES"
- }
- ],
- "name": "DE OTROS ACTIVOS"
- },
- {
- "children": [
- {
- "name": "DERECHOS FIDUCIARIOS"
- },
- {
- "name": "CUOTAS O PARTES DE INTERES SOCIAL"
- },
- {
- "name": "ACCIONES"
- }
- ],
- "name": "DE INVERSIONES"
- },
- {
- "children": [
- {
- "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
- },
- {
- "name": "MINAS Y CANTERAS"
- },
- {
- "name": "ENVASES Y EMPAQUES"
- },
- {
- "name": "ARMAMENTO DE VIGILANCIA"
- },
- {
- "name": "ACUEDUCTOS, PLANTAS Y REDES"
- },
- {
- "name": "FLOTA Y EQUIPO AEREO"
- },
- {
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "EQUIPO DE HOTELES Y RESTAURANTES"
- },
- {
- "name": "EQUIPO MEDICO-CIENTIFICO"
- },
- {
- "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
- },
- {
- "name": "VIAS DE COMUNICACION"
- },
- {
- "name": "MAQUINARIA Y EQUIPO"
- },
- {
- "name": "EQUIPO DE OFICINA"
- },
- {
- "name": "MATERIALES PROYECTOS PETROLEROS"
- },
- {
- "name": "TERRENOS"
- },
- {
- "name": "CONSTRUCCIONES Y EDIFICACIONES"
- },
- {
- "name": "SEMOVIENTES"
- },
- {
- "name": "POZOS ARTESIANOS"
- },
- {
- "name": "YACIMIENTOS"
- }
- ],
- "name": "DE PROPIEDADES, PLANTA Y EQUIPO"
- }
- ],
- "name": "VALORIZACIONES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "CULTIVOS EN DESARROLLO"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "CONTRATOS EN EJECUCION"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "PLANTACIONES AGRICOLAS"
- },
- {
- "children": [
- {
- "name": "LIFO"
- },
- {
- "name": "PARA DIFERENCIA DE INVENTARIO FISICO"
- },
- {
- "name": "PARA PERDIDAS DE INVENTARIOS"
- },
- {
- "name": "PARA OBSOLESCENCIA"
- }
- ],
- "name": "PROVISIONES"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "POR URBANIZAR"
- },
- {
- "name": "URBANIZADOS POR CONSTRUIR"
- }
- ],
- "name": "TERRENOS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "MATERIALES, REPUESTOS Y ACCESORIOS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "BIENES RAICES PARA LA VENTA"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "SEMOVIENTES"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "ENVASES Y EMPAQUES"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "INVENTARIOS EN TRANSITO"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "OBRAS DE CONSTRUCCION EN CURSO"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "OBRAS DE URBANISMO"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "PRODUCTOS EN PROCESO"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "MATERIAS PRIMAS"
- },
- {
- "children": [
- {
- "name": "PRODUCTOS DE PESCA"
- },
- {
- "name": "SUBPRODUCTOS"
- },
- {
- "name": "PRODUCTOS MANUFACTURADOS"
- },
- {
- "name": "PRODUCTOS EXTRAIDOS Y/O PROCESADOS"
- },
- {
- "name": "PRODUCTOS AGRICOLAS Y FORESTALES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "PRODUCTOS TERMINADOS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "MERCANCIAS NO FABRICADAS POR LA EMPRESA"
- }
- ],
- "name": "INVENTARIOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "EQUIPO DE OFICINA"
- },
- {
- "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
- },
- {
- "name": "MAQUINARIA Y EQUIPO"
- },
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "EQUIPO MEDICO-CIENTIFICO"
- },
- {
- "name": "EQUIPO DE HOTELES Y RESTAURANTES"
- },
- {
- "name": "PLANTAS Y REDES"
- },
- {
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "FLOTA Y EQUIPO AEREO"
- }
- ],
- "name": "MAQUINARIA Y EQUIPOS EN MONTAJE"
- },
- {
- "children": [
- {
- "name": "ALMACENES"
- },
- {
- "name": "OFICINAS"
- },
- {
- "name": "EDIFICIOS"
- },
- {
- "name": "CAFETERIA Y CASINOS"
- },
- {
- "name": "SILOS"
- },
- {
- "name": "SALAS DE EXHIBICION Y VENTAS"
- },
- {
- "name": "FABRICAS Y PLANTAS INDUSTRIALES"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "BODEGAS"
- },
- {
- "name": "INSTALACIONES AGROPECUARIAS"
- },
- {
- "name": "VIVIENDAS PARA EMPLEADOS Y OBREROS"
- },
- {
- "name": "INVERNADEROS"
- },
- {
- "name": "CASETAS Y CAMPAMENTOS"
- },
- {
- "name": "HANGARES"
- },
- {
- "name": "PARQUEADEROS, GARAJES Y DEPOSITOS"
- },
- {
- "name": "TERMINAL MARITIMO"
- },
- {
- "name": "TERMINAL DE BUSES Y TAXIS"
- },
- {
- "name": "TERMINAL FERREO"
- }
- ],
- "name": "CONSTRUCCIONES Y EDIFICACIONES"
- },
- {
- "children": [
- {
- "name": "PAVIMENTACION Y PATIOS"
- },
- {
- "name": "PUENTES"
- },
- {
- "name": "VIAS"
- },
- {
- "name": "CALLES"
- },
- {
- "name": "AERODROMOS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "VIAS DE COMUNICACION"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "CULTIVOS EN DESARROLLO"
- },
- {
- "name": "CULTIVOS AMORTIZABLES"
- }
- ],
- "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "ARMAMENTO DE VIGILANCIA"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "ENVASES Y EMPAQUES"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "POZOS ARTESIANOS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "CANTERAS"
- },
- {
- "name": "MINAS"
- }
- ],
- "name": "MINAS Y CANTERAS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "BANDAS TRANSPORTADORAS"
- },
- {
- "name": "ESTIBAS Y CARRETAS"
- },
- {
- "name": "PALAS Y GRUAS"
- },
- {
- "name": "MONTACARGAS"
- },
- {
- "name": "BICICLETAS"
- },
- {
- "name": "MOTOCICLETAS"
- },
- {
- "name": "AUTOS, CAMIONETAS Y CAMPEROS"
- },
- {
- "name": "CAMIONES, VOLQUETAS Y FURGONES"
- },
- {
- "name": "RECOLECTORES Y CONTENEDORES"
- },
- {
- "name": "BUSES Y BUSETAS"
- },
- {
- "name": "TRACTOMULAS Y REMOLQUES"
- }
- ],
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "children": [
- {
- "name": "ACUEDUCTO, ACEQUIAS Y CANALIZACIONES"
- },
- {
- "name": "PLANTAS DE GENERACION HIDRAULICA"
- },
- {
- "name": "INSTALACIONES PARA AGUA Y ENERGIA"
- },
- {
- "name": "PLANTAS DE TRANSMISION Y SUBESTACIONES"
- },
- {
- "name": "PLANTAS DE DISTRIBUCION"
- },
- {
- "name": "PLANTAS DE GENERACION TERMICA"
- },
- {
- "name": "PLANTAS DE GENERACION A GAS"
- },
- {
- "name": "PLANTAS DE GENERACION DIESEL, GASOLINA Y PETROLEO"
- },
- {
- "name": "PLANTAS DE TRATAMIENTO"
- },
- {
- "name": "REDES DE DISTRIBUCION"
- },
- {
- "name": "GASODUCTOS"
- },
- {
- "name": "POLIDUCTOS"
- },
- {
- "name": "OLEODUCTOS"
- },
- {
- "name": "REDES DE DISTRIBUCION DE VAPOR"
- },
- {
- "name": "REDES DE AIRE"
- },
- {
- "name": "INSTALACIONES Y EQUIPO DE BOMBEO"
- },
- {
- "name": "REDES DE RECOLECCION DE AGUAS NEGRAS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "REDES ALIMENTACION DE GAS"
- },
- {
- "name": "REDES EXTERNAS DE TELEFONIA"
- },
- {
- "name": "PLANTAS DESHIDRATADORAS"
- }
- ],
- "name": "ACUEDUCTOS, PLANTAS Y REDES"
- },
- {
- "children": [
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "REDES FERREAS"
- },
- {
- "name": "VAGONES"
- },
- {
- "name": "LOCOMOTORAS"
- }
- ],
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "EQUIPO MEDICO-CIENTIFICO"
- },
- {
- "name": "EQUIPO DE HOTELES Y RESTAURANTES"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "MAQUINARIA Y EQUIPO"
- },
- {
- "name": "EQUIPO DE OFICINA"
- },
- {
- "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
- },
- {
- "name": "ENVASES Y EMPAQUES"
- },
- {
- "name": "FLOTA Y EQUIPO AEREO"
- },
- {
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "ARMAMENTO DE VIGILANCIA"
- },
- {
- "name": "PLANTAS Y REDES"
- },
- {
- "name": "SEMOVIENTES"
- }
- ],
- "name": "PROPIEDADES, PLANTA Y EQUIPO EN TRANSITO"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "SEMOVIENTES"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "YACIMIENTOS"
- },
- {
- "children": [
- {
- "name": "CONSTRUCCIONES Y EDIFICACIONES"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "EQUIPO DE HOTELES Y RESTAURANTES"
- },
- {
- "name": "MAQUINARIA Y EQUIPO"
- },
- {
- "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
- },
- {
- "name": "EQUIPO MEDICO-CIENTIFICO"
- },
- {
- "name": "ACUEDUCTOS, PLANTAS Y REDES"
- },
- {
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "FLOTA Y EQUIPO AEREO"
- },
- {
- "name": "ENVASES Y EMPAQUES"
- },
- {
- "name": "ARMAMENTO DE VIGILANCIA"
- },
- {
- "name": "EQUIPO DE OFICINA"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- }
- ],
- "name": "DEPRECIACION ACUMULADA"
- },
- {
- "children": [
- {
- "name": "DEFECTO FISCAL SOBRE LA CONTABLE (CR)"
- },
- {
- "name": "EXCESO FISCAL SOBRE LA CONTABLE"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "DEPRECIACION DIFERIDA"
- },
- {
- "children": [
- {
- "name": "VIAS DE COMUNICACION"
- },
- {
- "name": "SEMOVIENTES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
- }
- ],
- "name": "AMORTIZACION ACUMULADA"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "YACIMIENTOS"
- },
- {
- "name": "POZOS ARTESIANOS"
- },
- {
- "name": "MINAS Y CANTERAS"
- }
- ],
- "name": "AGOTAMIENTO ACUMULADO"
- },
- {
- "children": [
- {
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "FLOTA Y EQUIPO AEREO"
- },
- {
- "name": "ARMAMENTO DE VIGILANCIA"
- },
- {
- "name": "ACUEDUCTOS, PLANTAS Y REDES"
- },
- {
- "name": "FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "VIAS DE COMUNICACION"
- },
- {
- "name": "ENVASES Y EMPAQUES"
- },
- {
- "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
- },
- {
- "name": "POZOS ARTESIANOS"
- },
- {
- "name": "YACIMIENTOS"
- },
- {
- "name": "SEMOVIENTES"
- },
- {
- "name": "PROPIEDADES, PLANTA Y EQUIPO EN TRANSITO"
- },
- {
- "name": "MINAS Y CANTERAS"
- },
- {
- "name": "CONSTRUCCIONES EN CURSO"
- },
- {
- "name": "MATERIALES PROYECTOS PETROLEROS"
- },
- {
- "name": "TERRENOS"
- },
- {
- "name": "CONSTRUCCIONES Y EDIFICACIONES"
- },
- {
- "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
- },
- {
- "name": "EQUIPO DE OFICINA"
- },
- {
- "name": "MAQUINARIA Y EQUIPO"
- },
- {
- "name": "MAQUINARIA EN MONTAJE"
- },
- {
- "name": "EQUIPO MEDICO-CIENTIFICO"
- },
- {
- "name": "EQUIPO DE HOTELES Y RESTAURANTES"
- }
- ],
- "name": "PROVISIONES"
- },
- {
- "children": [
- {
- "name": "BOTES"
- },
- {
- "name": "BOYAS"
- },
- {
- "name": "AMARRES"
- },
- {
- "name": "CONTENEDORES Y CHASISES"
- },
- {
- "name": "BUQUES"
- },
- {
- "name": "LANCHAS"
- },
- {
- "name": "REMOLCADORAS"
- },
- {
- "name": "GABARRAS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "children": [
- {
- "name": "OTROS"
- },
- {
- "name": "MANUALES DE ENTRENAMIENTO PERSONAL TECNICO"
- },
- {
- "name": "TURBINAS Y MOTORES"
- },
- {
- "name": "EQUIPOS DE VUELO"
- },
- {
- "name": "AVIONES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "HELICOPTEROS"
- },
- {
- "name": "AVIONETAS"
- }
- ],
- "name": "FLOTA Y EQUIPO AEREO"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "MAQUINARIA Y EQUIPO"
- },
- {
- "children": [
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "children": [
- {
- "name": "MUEBLES Y ENSERES"
- }
- ],
- "name": "MUEBLES Y ENSERES"
- },
- {
- "children": [
- {
- "name": "EQUIPOS"
- }
- ],
- "name": "EQUIPOS"
- }
- ],
- "name": "EQUIPO DE OFICINA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "EQUIPOS DE PROCESAMIENTO DE DATOS"
- }
- ],
- "name": "EQUIPOS DE PROCESAMIENTO DE DATOS"
- },
- {
- "children": [
- {
- "name": "EQUIPOS DE TELECOMUNICACIONES"
- }
- ],
- "name": "EQUIPOS DE TELECOMUNICACIONES"
- },
- {
- "name": "EQUIPOS DE RADIO"
- },
- {
- "name": "LINEAS TELEFONICAS"
- },
- {
- "name": "SATELITES Y ANTENAS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "INSTRUMENTAL"
- },
- {
- "name": "LABORATORIO"
- },
- {
- "name": "ODONTOLOGICO"
- },
- {
- "name": "MEDICO"
- }
- ],
- "name": "EQUIPO MEDICO-CIENTIFICO"
- },
- {
- "children": [
- {
- "name": "DE HABITACIONES"
- },
- {
- "name": "DE COMESTIBLES Y BEBIDAS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "EQUIPO DE HOTELES Y RESTAURANTES"
- },
- {
- "children": [
- {
- "name": "TUBERIAS Y EQUIPO"
- },
- {
- "name": "COSTOS DE IMPORTACION MATERIALES"
- },
- {
- "name": "PROYECTOS DE CONSTRUCCION"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "MATERIALES PROYECTOS PETROLEROS"
- },
- {
- "children": [
- {
- "name": "URBANOS"
- },
- {
- "name": "RURALES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "TERRENOS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "POZOS ARTESIANOS"
- },
- {
- "name": "PROYECTOS DE EXPLORACION"
- },
- {
- "name": "PROYECTOS DE DESARROLLO"
- },
- {
- "name": "CONSTRUCCIONES Y EDIFICACIONES"
- },
- {
- "name": "ACUEDUCTOS, PLANTAS Y REDES"
- },
- {
- "name": "VIAS DE COMUNICACION"
- }
- ],
- "name": "CONSTRUCCIONES EN CURSO"
- }
- ],
- "name": "PROPIEDADES, PLANTA Y EQUIPO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "ADQUIRIDO O COMPRADO"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "FORMADO O ESTIMADO"
- }
- ],
- "name": "CREDITO MERCANTIL"
- },
- {
- "name": "PROVISIONES"
- },
- {
- "children": [
- {
- "name": "CONCESIONES Y FRANQUICIAS"
- },
- {
- "name": "KNOW HOW"
- },
- {
- "name": "DERECHOS"
- },
- {
- "name": "CREDITO MERCANTIL"
- },
- {
- "name": "PATENTES"
- },
- {
- "name": "MARCAS"
- },
- {
- "name": "LICENCIAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "DEPRECIACION Y/O AMORTIZACION ACUMULADA"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "LICENCIAS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "KNOW HOW"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "EN FIDEICOMISOS DE ADMINISTRACION"
- },
- {
- "name": "EN BIENES RECIBIDOS EN ARRENDAMIENTO FINANCIERO (LEASING)"
- },
- {
- "name": "DE EXHIBICION - PELICULAS"
- },
- {
- "name": "DERECHOS DE AUTOR"
- },
- {
- "name": "EN FIDEICOMISOS INMOBILIARIOS"
- },
- {
- "name": "PUESTO DE BOLSA"
- },
- {
- "name": "EN FIDEICOMISOS DE GARANTIA"
- }
- ],
- "name": "DERECHOS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "FRANQUICIAS"
- },
- {
- "name": "CONCESIONES"
- }
- ],
- "name": "CONCESIONES Y FRANQUICIAS"
- },
- {
- "children": [
- {
- "name": "ADQUIRIDAS"
- },
- {
- "name": "FORMADAS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "MARCAS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "FORMADAS"
- },
- {
- "name": "ADQUIRIDAS"
- }
- ],
- "name": "PATENTES"
- }
- ],
- "name": "INTANGIBLES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "HONORARIOS"
- },
- {
- "name": "BODEGAJES"
- },
- {
- "name": "MANTENIMIENTO EQUIPOS"
- },
- {
- "name": "COMISIONES"
- },
- {
- "name": "INTERESES"
- },
- {
- "name": "SEGUROS Y FIANZAS"
- },
- {
- "name": "ARRENDAMIENTOS"
- },
- {
- "name": "SUSCRIPCIONES"
- },
- {
- "name": "SERVICIOS"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "GASTOS PAGADOS POR ANTICIPADO"
- },
- {
- "children": [
- {
- "name": "POZOS SECOS"
- },
- {
- "name": "OTROS COSTOS DE EXPLORACION"
- },
- {
- "name": "POZOS NO COMERCIALES"
- },
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "COSTOS DE EXPLORACION POR AMORTIZAR"
- },
- {
- "children": [
- {
- "name": "MOLDES Y TROQUELES"
- },
- {
- "name": "INSTRUMENTAL QUIRURGICO"
- },
- {
- "children": [
- {
- "name": "LICENCIAS"
- }
- ],
- "name": "LICENCIAS"
- },
- {
- "name": "PUBLICIDAD, PROPAGANDA Y PROMOCION"
- },
- {
- "name": "ELEMENTOS DE ASEO Y CAFETERIA"
- },
- {
- "name": "IMPUESTO DE RENTA DIFERIDO ?DEBITOS? POR DIFERENCIAS TEMPORALES"
- },
- {
- "name": "CUBIERTERIA"
- },
- {
- "name": "LOZA Y CRISTALERIA"
- },
- {
- "name": "ELEMENTOS DE ROPERIA Y LENCERIA"
- },
- {
- "name": "DOTACION Y SUMINISTRO A TRABAJADORES"
- },
- {
- "name": "PROGRAMAS PARA COMPUTADOR (SOFTWARE)"
- },
- {
- "name": "REMODELACIONES"
- },
- {
- "name": "ORGANIZACION Y PREOPERATIVOS"
- },
- {
- "name": "FERIAS Y EXPOSICIONES"
- },
- {
- "name": "ENTRENAMIENTO DE PERSONAL"
- },
- {
- "name": "MEJORAS A PROPIEDADES AJENAS"
- },
- {
- "children": [
- {
- "name": "UTILES Y PAPELERIA"
- }
- ],
- "name": "UTILES Y PAPELERIA"
- },
- {
- "name": "CONTRIBUCIONES Y AFILIACIONES"
- },
- {
- "name": "PLATERIA"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "CONCURSOS Y LICITACIONES"
- },
- {
- "name": "ESTUDIOS, INVESTIGACIONES Y PROYECTOS"
- }
- ],
- "name": "CARGOS DIFERIDOS"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "SERVICIO A POZOS"
- },
- {
- "name": "PERFORACION Y EXPLOTACION"
- },
- {
- "name": "FACILIDADES DE PRODUCCION"
- },
- {
- "name": "PERFORACIONES CAMPOS EN DESARROLLO"
- }
- ],
- "name": "COSTOS DE EXPLOTACION Y DESARROLLO"
- },
- {
- "name": "CARGOS POR CORRECCION MONETARIA DIFERIDA"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "COSTOS DE EXPLOTACION Y DESARROLLO"
- },
- {
- "name": "COSTOS DE EXPLORACION POR AMORTIZAR"
- }
- ],
- "name": "AMORTIZACION ACUMULADA"
- }
- ],
- "name": "DIFERIDOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "ESPECIALES MONEDA NACIONAL"
- },
- {
- "name": "ROTATORIOS MONEDA EXTRANJERA"
- },
- {
- "name": "ROTATORIOS MONEDA NACIONAL"
- },
- {
- "name": "DE AMORTIZACION MONEDA EXTRANJERA"
- },
- {
- "name": "ESPECIALES MONEDA EXTRANJERA"
- },
- {
- "name": "DE AMORTIZACION MONEDA NACIONAL"
- }
- ],
- "name": "FONDOS"
- },
- {
- "children": [
- {
- "name": "BANCOS"
- },
- {
- "name": "ORGANISMOS COOPERATIVOS FINANCIEROS"
- },
- {
- "name": "CORPORACIONES DE AHORRO Y VIVIENDA"
- }
- ],
- "name": "CUENTAS DE AHORRO"
- },
- {
- "children": [
- {
- "name": "MONEDA EXTRANJERA"
- },
- {
- "children": [
- {
- "name": "CAJAS MENORES"
- }
- ],
- "name": "CAJAS MENORES"
- },
- {
- "children": [
- {
- "name": "CAJA GENERAL"
- }
- ],
- "name": "CAJA GENERAL"
- }
- ],
- "name": "CAJA"
- },
- {
- "children": [
- {
- "name": "MONEDA NACIONAL"
- },
- {
- "name": "MONEDA EXTRANJERA"
- }
- ],
- "name": "REMESAS EN TRANSITO"
- },
- {
- "children": [
- {
- "name": "MONEDA EXTRANJERA"
- },
- {
- "name": "MONEDA NACIONAL"
- }
- ],
- "name": "BANCOS"
- }
- ],
- "name": "DISPONIBLE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "EMPRESAS COMERCIALES"
- },
- {
- "name": "EMPRESAS DE SERVICIOS"
- },
- {
- "name": "EMPRESAS INDUSTRIALES"
- }
- ],
- "name": "PAPELES COMERCIALES"
- },
- {
- "children": [
- {
- "name": "OTROS"
- },
- {
- "name": "TITULOS INMOBILIARIOS"
- },
- {
- "name": "TESOROS"
- },
- {
- "name": "TITULOS DE DEVOLUCION DE IMPUESTOS NACIONALES (TIDIS)"
- },
- {
- "name": "TITULOS FINANCIEROS INDUSTRIALES Y COMERCIALES"
- },
- {
- "name": "TITULOS DE AHORRO EDUCATIVO (TAE)"
- },
- {
- "name": "TITULOS DE AHORRO NACIONAL (TAN)"
- },
- {
- "name": "TITULOS ENERGETICOS DE RENTABILIDAD CRECIENTE (TER)"
- },
- {
- "name": "TITULOS DE AHORRO CAFETERO (TAC)"
- },
- {
- "name": "TITULOS FINANCIEROS AGROINDUSTRIALES (TFA)"
- },
- {
- "name": "TITULOS DE CREDITO DE FOMENTO"
- },
- {
- "name": "TITULOS DE PARTICIPACION"
- },
- {
- "name": "TITULOS CANJEABLES POR CERTIFICADOS DE CAMBIO"
- },
- {
- "name": "TITULOS DE TESORERIA (TES)"
- },
- {
- "name": "TITULOS DE DESARROLLO AGROPECUARIO"
- }
- ],
- "name": "TITULOS"
- },
- {
- "children": [
- {
- "name": "BONOS PUBLICOS MONEDA NACIONAL"
- },
- {
- "name": "BONOS CONVERTIBLES EN ACCIONES"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "BONOS PUBLICOS MONEDA EXTRANJERA"
- },
- {
- "name": "BONOS ORDINARIOS"
- }
- ],
- "name": "BONOS"
- },
- {
- "children": [
- {
- "name": "HOTELES Y RESTAURANTES"
- },
- {
- "name": "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES"
- },
- {
- "name": "ACTIVIDAD FINANCIERA"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "COMERCIO AL POR MAYOR Y AL POR MENOR"
- },
- {
- "name": "PESCA"
- },
- {
- "name": "EXPLOTACION DE MINAS Y CANTERAS"
- },
- {
- "name": "INDUSTRIA MANUFACTURERA"
- },
- {
- "name": "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA"
- },
- {
- "name": "CONSTRUCCION"
- },
- {
- "name": "AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA"
- },
- {
- "name": "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER"
- },
- {
- "name": "SERVICIOS SOCIALES Y DE SALUD"
- },
- {
- "name": "ENSENANZA"
- },
- {
- "name": "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES"
- }
- ],
- "name": "CUOTAS O PARTES DE INTERES SOCIAL"
- },
- {
- "children": [
- {
- "name": "COMERCIO AL POR MAYOR Y AL POR MENOR"
- },
- {
- "name": "CONSTRUCCION"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "HOTELES Y RESTAURANTES"
- },
- {
- "name": "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES"
- },
- {
- "name": "ACTIVIDAD FINANCIERA"
- },
- {
- "name": "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER"
- },
- {
- "name": "SERVICIOS SOCIALES Y DE SALUD"
- },
- {
- "name": "ENSENANZA"
- },
- {
- "name": "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES"
- },
- {
- "name": "AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA"
- },
- {
- "name": "EXPLOTACION DE MINAS Y CANTERAS"
- },
- {
- "name": "PESCA"
- },
- {
- "name": "INDUSTRIA MANUFACTURERA"
- },
- {
- "name": "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA"
- }
- ],
- "name": "ACCIONES"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- }
- ],
- "name": "CUENTAS EN PARTICIPACION"
- },
- {
- "children": [
- {
- "name": "BONOS"
- },
- {
- "name": "CUOTAS O PARTES DE INTERES SOCIAL"
- },
- {
- "name": "CERTIFICADOS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "ACEPTACIONES BANCARIAS O FINANCIERAS"
- },
- {
- "name": "CEDULAS"
- },
- {
- "name": "TITULOS"
- },
- {
- "name": "PAPELES COMERCIALES"
- },
- {
- "name": "ACCIONES"
- }
- ],
- "name": "DERECHOS DE RECOMPRA DE INVERSIONES NEGOCIADAS (REPOS)"
- },
- {
- "children": [
- {
- "name": "BONOS PARA DESARROLLO SOCIAL Y SEGURIDAD INTERNA (BDSI)"
- },
- {
- "name": "BONOS DE FINANCIAMIENTO PRESUPUESTAL"
- },
- {
- "name": "BONOS DE FINANCIAMIENTO ESPECIAL"
- },
- {
- "name": "OTRAS"
- }
- ],
- "name": "OBLIGATORIAS"
- },
- {
- "children": [
- {
- "name": "COMPANIAS DE FINANCIAMIENTO COMERCIAL"
- },
- {
- "name": "CORPORACIONES FINANCIERAS"
- },
- {
- "name": "OTRAS"
- },
- {
- "name": "BANCOS COMERCIALES"
- }
- ],
- "name": "ACEPTACIONES BANCARIAS O FINANCIERAS"
- },
- {
- "children": [
- {
- "name": "FIDEICOMISOS DE INVERSION MONEDA NACIONAL"
- },
- {
- "name": "FIDEICOMISOS DE INVERSION MONEDA EXTRANJERA"
- }
- ],
- "name": "DERECHOS FIDUCIARIOS"
- },
- {
- "children": [
- {
- "name": "CEDULAS DE CAPITALIZACION"
- },
- {
- "name": "CEDULAS HIPOTECARIAS"
- },
- {
- "name": "CEDULAS DE INVERSION"
- },
- {
- "name": "OTRAS"
- }
- ],
- "name": "CEDULAS"
- },
- {
- "children": [
- {
- "name": "CERTIFICADOS DE CAMBIO"
- },
- {
- "name": "CERTIFICADOS CAFETEROS VALORIZABLES"
- },
- {
- "name": "CERTIFICADOS ELECTRICOS VALORIZABLES (CEV)"
- },
- {
- "name": "CERTIFICADOS DE REEMBOLSO TRIBUTARIO (CERT)"
- },
- {
- "name": "CERTIFICADOS DE DEPOSITO A TERMINO (CDT)"
- },
- {
- "name": "CERTIFICADOS DE AHORRO DE VALOR CONSTANTE (CAVC)"
- },
- {
- "name": "CERTIFICADOS DE DESARROLLO TURISTICO"
- },
- {
- "name": "CERTIFICADOS DE INVERSION FORESTAL (CIF)"
- },
- {
- "name": "CERTIFICADOS DE DEPOSITO DE AHORRO"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "CERTIFICADOS"
- },
- {
- "children": [
- {
- "name": "OTRAS INVERSIONES"
- },
- {
- "name": "DERECHOS DE RECOMPRA DE INVERSIONES NEGOCIADAS"
- },
- {
- "name": "OBLIGATORIAS"
- },
- {
- "name": "ACEPTACIONES BANCARIAS O FINANCIERAS"
- },
- {
- "name": "DERECHOS FIDUCIARIOS"
- },
- {
- "name": "CUENTAS EN PARTICIPACION"
- },
- {
- "name": "BONOS"
- },
- {
- "name": "CUOTAS O PARTES DE INTERES SOCIAL"
- },
- {
- "name": "ACCIONES"
- },
- {
- "name": "PAPELES COMERCIALES"
- },
- {
- "name": "TITULOS"
- },
- {
- "name": "CERTIFICADOS"
- },
- {
- "name": "CEDULAS"
- }
- ],
- "name": "PROVISIONES"
- },
- {
- "children": [
- {
- "name": "ACCIONES O DERECHOS EN CLUBES DEPORTIVOS"
- },
- {
- "name": "DERECHOS EN CLUBES SOCIALES"
- },
- {
- "name": "APORTES EN COOPERATIVAS"
- },
- {
- "name": "BONOS EN COLEGIOS"
- },
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "DIVERSAS"
- }
- ],
- "name": "OTRAS INVERSIONES"
- }
- ],
- "name": "INVERSIONES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "ANTICIPO DE IMPUESTOS DE INDUSTRIA Y COMERCIO"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "CONTRIBUCIONES"
- },
- {
- "name": "SOBRANTES EN LIQUIDACION PRIVADA DE IMPUESTOS"
- },
- {
- "name": "IMPUESTOS DESCONTABLES"
- },
- {
- "name": "ANTICIPO DE IMPUESTOS DE RENTA Y COMPLEMENTARIOS"
- },
- {
- "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
- },
- {
- "children": [
- {
- "name": " IMPUESTO A LAS VENTAS RETENIDO"
- }
- ],
- "name": "IMPUESTO A LAS VENTAS RETENIDO"
- },
- {
- "name": "RETENCION EN LA FUENTE"
- }
- ],
- "name": "ANTICIPO DE IMPUESTOS Y CONTRIBUCIONES O SALDOS A FAVOR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "IMPUESTO A LAS VENTAS RETENIDO"
- }
- ],
- "name": "IMPUESTO A LAS VENTAS RETENIDO"
- },
- {
- "name": "DE PRESTACION DE SERVICIOS"
- },
- {
- "children": [
- {
- "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
- }
- ],
- "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
- },
- {
- "name": "DE CONSTRUCCION"
- },
- {
- "children": [
- {
- "name": "RETEFTE SOBRE COMPRA DE LUBRICANTES"
- }
- ],
- "name": "RETEFTE SOBRE COMPRA DE LUBRICANTES"
- },
- {
- "children": [
- {
- "name": "OTROS"
- }
- ],
- "name": "OTROS"
- }
- ],
- "name": "RETENCION SOBRE CONTRATOS"
- },
- {
- "children": [
- {
- "name": "OTRAS"
- },
- {
- "name": "A COMPANIAS ASEGURADORAS"
- },
- {
- "name": "POR TIQUETES AEREOS"
- },
- {
- "name": "A TRANSPORTADORES"
- }
- ],
- "name": "RECLAMACIONES"
- },
- {
- "children": [
- {
- "name": "RESPONSABILIDADES"
- },
- {
- "name": "MEDICOS, ODONTOLOGICOS Y SIMILARES"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "CALAMIDAD DOMESTICA"
- },
- {
- "name": "EDUCACION"
- },
- {
- "name": "VEHICULOS"
- },
- {
- "name": "VIVIENDA"
- }
- ],
- "name": "CUENTAS POR COBRAR A TRABAJADORES"
- },
- {
- "children": [
- {
- "name": "OTROS"
- },
- {
- "name": "DEPOSITARIOS"
- },
- {
- "name": "COMISIONISTAS DE BOLSAS"
- },
- {
- "name": "FONDO DE INVERSION"
- },
- {
- "name": "PAGOS POR CUENTA DE TERCEROS"
- },
- {
- "name": "CUENTAS POR COBRAR DE TERCEROS"
- },
- {
- "name": "FONDOS DE INVERSION SOCIAL"
- }
- ],
- "name": "DEUDORES VARIOS"
- },
- {
- "name": "DERECHOS DE RECOMPRA DE CARTERA NEGOCIADA"
- },
- {
- "children": [
- {
- "name": "CON GARANTIA PERSONAL"
- },
- {
- "name": "CON GARANTIA REAL"
- }
- ],
- "name": "PRESTAMOS A PARTICULARES"
- },
- {
- "children": [
- {
- "name": "INGRESOS POR COBRAR"
- },
- {
- "name": "PROMESAS DE COMPRAVENTA"
- },
- {
- "name": "RETENCION SOBRE CONTRATOS"
- },
- {
- "name": "RECLAMACIONES"
- },
- {
- "name": "CUENTAS POR COBRAR A SOCIOS Y ACCIONISTAS"
- },
- {
- "name": "CUENTAS POR COBRAR A VINCULADOS ECONOMICOS"
- },
- {
- "name": "ANTICIPOS Y AVANCES"
- },
- {
- "name": "CUENTAS DE OPERACION CONJUNTA"
- },
- {
- "name": "DEPOSITOS"
- },
- {
- "name": "CLIENTES"
- },
- {
- "name": "CUENTAS POR COBRAR A CASA MATRIZ"
- },
- {
- "name": "CUENTAS CORRIENTES COMERCIALES"
- },
- {
- "name": "DERECHOS DE RECOMPRA DE CARTERA NEGOCIADA"
- },
- {
- "name": "CUENTAS POR COBRAR A TRABAJADORES"
- },
- {
- "name": "PRESTAMOS A PARTICULARES"
- },
- {
- "name": "DEUDORES VARIOS"
- }
- ],
- "name": "PROVISIONES"
- },
- {
- "name": "DEUDAS DE DIFICIL COBRO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "DEUDORES CLIENTES NACIONALES"
- }
- ],
- "name": "NACIONALES"
- },
- {
- "name": "DEL EXTERIOR"
- },
- {
- "name": "DEUDORES DEL SISTEMA"
- }
- ],
- "name": "CLIENTES"
- },
- {
- "children": [
- {
- "name": "COMPANIAS VINCULADAS"
- },
- {
- "name": "OTRAS"
- },
- {
- "name": "PARTICULARES"
- },
- {
- "name": "ACCIONISTAS O SOCIOS"
- },
- {
- "name": "CASA MATRIZ"
- }
- ],
- "name": "CUENTAS CORRIENTES COMERCIALES"
- },
- {
- "children": [
- {
- "name": "PRESTAMOS"
- },
- {
- "name": "VENTAS"
- },
- {
- "name": "PAGOS A NOMBRE DE CASA MATRIZ"
- },
- {
- "name": "VALORES RECIBIDOS POR CASA MATRIZ"
- }
- ],
- "name": "CUENTAS POR COBRAR A CASA MATRIZ"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "DOUGLAS CANELON"
- },
- {
- "name": "LIGIA MARINA CANELON CASTELLANOS"
- },
- {
- "name": "ALFONSO SOTO"
- }
- ],
- "name": "A ACCIONISTAS"
- },
- {
- "children": [
- {
- "name": "A SOCIOS"
- }
- ],
- "name": "A SOCIOS"
- }
- ],
- "name": "CUENTAS POR COBRAR A SOCIOS Y ACCIONISTAS"
- },
- {
- "name": "CUENTAS POR COBRAR A DIRECTORES"
- },
- {
- "children": [
- {
- "name": "FILIALES"
- },
- {
- "name": "SUBSIDIARIAS"
- },
- {
- "name": "SUCURSALES"
- }
- ],
- "name": "CUENTAS POR COBRAR A VINCULADOS ECONOMICOS"
- },
- {
- "name": "APORTES POR COBRAR"
- },
- {
- "children": [
- {
- "name": "AJUSTES POR INFLACION"
- },
- {
- "name": "DE ADJUDICACIONES"
- },
- {
- "children": [
- {
- "name": "A AGENTES"
- }
- ],
- "name": "A AGENTES"
- },
- {
- "name": "A CONCESIONARIOS"
- },
- {
- "name": "A TRABAJADORES"
- },
- {
- "name": "A CONTRATISTAS"
- },
- {
- "name": "A PROVEEDORES"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "ANTICIPOS Y AVANCES"
- },
- {
- "name": "CUENTAS DE OPERACION CONJUNTA"
- },
- {
- "children": [
- {
- "name": "PARA IMPORTACIONES"
- },
- {
- "name": "PARA CONTRATOS"
- },
- {
- "name": "PARA SERVICIOS"
- },
- {
- "name": "PARA RESPONSABILIDADES"
- },
- {
- "name": "PARA JUICIOS EJECUTIVOS"
- },
- {
- "name": "EN GARANTIA"
- },
- {
- "name": "PARA ADQUISICION DE ACCIONES, CUOTAS O DERECHOS SOCIALES"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "DEPOSITOS"
- },
- {
- "children": [
- {
- "name": "ARRENDAMIENTOS"
- },
- {
- "name": "CERT POR COBRAR"
- },
- {
- "name": "HONORARIOS"
- },
- {
- "name": "INTERESES"
- },
- {
- "name": "COMISIONES"
- },
- {
- "name": "DIVIDENDOS Y/O PARTICIPACIONES"
- },
- {
- "children": [
- {
- "name": "Generica a Cobrar"
- }
- ],
- "name": "OTROS"
- },
- {
- "name": "SERVICIOS"
- }
- ],
- "name": "INGRESOS POR COBRAR"
- },
- {
- "children": [
- {
- "name": "DE BIENES RAICES"
- },
- {
- "name": "DE FLOTA Y EQUIPO DE TRANSPORTE"
- },
- {
- "name": "DE MAQUINARIA Y EQUIPO"
- },
- {
- "name": "DE FLOTA Y EQUIPO AEREO"
- },
- {
- "name": "DE FLOTA Y EQUIPO FERREO"
- },
- {
- "name": "DE SEMOVIENTES"
- },
- {
- "name": "DE FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
- },
- {
- "name": "DE OTROS BIENES"
- }
- ],
- "name": "PROMESAS DE COMPRA VENTA"
- }
- ],
- "name": "DEUDORES"
- }
- ],
- "name": "ACTIVO"
- }
- ],
- "name": "PLAN DE CUENTAS VAUXOO"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_0.json b/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_0.json
deleted file mode 100644
index 884a0a6..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_0.json
+++ /dev/null
@@ -1,726 +0,0 @@
-{
- "name": "Costa Rica - Company 0",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Veh\u00edculos"
- },
- {
- "name": "0-Equipo de c\u00f3mputo"
- },
- {
- "name": "0-Moibliario y equipo de oficina"
- },
- {
- "name": "0-Herramientas mayores"
- },
- {
- "name": "0-Maquinaria y equipo de edificios"
- }
- ],
- "name": "0-Activos depreciables m\u00f3viles"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Edificio 1"
- }
- ],
- "name": "0-Edificios \u2013 Revaluaciones"
- },
- {
- "children": [
- {
- "name": "0-Edificio 1"
- }
- ],
- "name": "0-Edificios \u2013 Valores originales"
- }
- ],
- "name": "0-Edificios"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Edificio 1"
- }
- ],
- "name": "0-Mejoras a edificios \u2013 Revaluaciones"
- },
- {
- "children": [
- {
- "name": "0-Edificio 1"
- }
- ],
- "name": "0-Mejoras a edificios \u2013 Valores originales"
- }
- ],
- "name": "0-Mejoras a edificios"
- }
- ],
- "name": "0-Activo fijo depreciable"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Terreno 1"
- }
- ],
- "name": "0-Valores originales"
- },
- {
- "children": [
- {
- "name": "0-Terreno 1"
- }
- ],
- "name": "0-Revaluaciones"
- }
- ],
- "name": "0-Terrenos"
- }
- ],
- "name": "0-Activo fijo no depreciable"
- }
- ],
- "name": "0-Activo fijo"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Cuenta PayPal 1"
- }
- ],
- "name": "0-PayPal"
- },
- {
- "children": [
- {
- "name": "0-Fondos en tr\u00e1nsito en bancos"
- },
- {
- "name": "0-Fondos en tr\u00e1nsito de PayPal a Bancos"
- },
- {
- "name": "0-Fondos en tr\u00e1nsito en tesorer\u00eda"
- }
- ],
- "name": "0-Fondos en tr\u00e1nsito"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Fondo de caja oficinas centrales USD"
- }
- ],
- "name": "0-Fondos de caja USD"
- },
- {
- "children": [
- {
- "name": "0-Fondo de caja oficinas centrales CRC"
- }
- ],
- "name": "0-Fondos de caja CRC"
- }
- ],
- "name": "0-Fondos de caja"
- },
- {
- "children": [
- {
- "name": "0-Inversi\u00f3n 1"
- }
- ],
- "name": "0-Inversiones a la vista"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Cuenta en USD 1"
- }
- ],
- "name": "0-Cuentas corrientes USD"
- },
- {
- "children": [
- {
- "name": "0-Cuenta en CRC 1"
- }
- ],
- "name": "0-Cuentas corrientes CRC"
- }
- ],
- "name": "0-Bancos"
- }
- ],
- "name": "0-Activo circulante disponible"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Inventario de producto para la venta"
- },
- {
- "name": "0-Inventario de consumibles"
- }
- ],
- "name": "0-Inventarios"
- }
- ],
- "name": "0-Activo circulante realizable"
- },
- {
- "children": [
- {
- "name": "0-Cuentas por cobrar a empleados"
- },
- {
- "name": "0-Cuentas por cobrar a compa\u00f1\u00edas relacionadas"
- },
- {
- "name": "0-Cuentas por cobrar comerciales"
- },
- {
- "name": "0-Inversiones de corto plazo"
- },
- {
- "name": "0-Otras cuentas por cobrar"
- }
- ],
- "name": "0-Activo circulante exigible"
- }
- ],
- "name": "0-Activo circulante"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "0-P\u00f3lizas de seguros prepagadas"
- }
- ],
- "name": "0-Gastos pagados por anticipado"
- },
- {
- "children": [
- {
- "name": "0-Dep\u00f3sitos sobre conexiones de Internet"
- },
- {
- "name": "0-Dep\u00f3sitos sobre locales en alquiler"
- },
- {
- "name": "0-Dep\u00f3sitos sobre derechos telef\u00f3nicos"
- }
- ],
- "name": "0-Dep\u00f3sitos de garant\u00eda"
- }
- ],
- "name": "0-Otros activos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Dep. ac. de herramientas mayores"
- },
- {
- "name": "0-Dep. ac. de mobiliario y equipo de oficina"
- },
- {
- "name": "0-Dep. ac. de maquinaria y equipo de edificios"
- },
- {
- "name": "0-Dep. ac. de equipo de c\u00f3mputo"
- },
- {
- "name": "0-Dep. ac. de veh\u00edculos"
- }
- ],
- "name": "0-Dep. ac. de activos depreciables m\u00f3viles"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Edificio 1"
- }
- ],
- "name": "0-Dep. ac. de edificios \u2013 Valores originales"
- },
- {
- "children": [
- {
- "name": "0-Edificio 1"
- }
- ],
- "name": "0-Dep. ac. de edificios \u2013 Revaluaciones"
- }
- ],
- "name": "0-Dep. ac. de edificios"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Edificio 1"
- }
- ],
- "name": "0-Dep. ac. de mejoras a edificios \u2013 Revaluaciones"
- },
- {
- "children": [
- {
- "name": "0-Edificio 1"
- }
- ],
- "name": "0-Dep. ac. de mejoras a edificios \u2013 Valores originales"
- }
- ],
- "name": "0-Dep. ac. de mejoras a edificios"
- }
- ],
- "name": "0-Depreciaciones acumuladas sobre activo fijo depreciable"
- }
- ],
- "name": "0-Activo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Gastos Financieros"
- },
- {
- "name": "0-Depreciaci\u00f3n de activo fijo"
- },
- {
- "name": "0-Ajustes"
- },
- {
- "name": "0-Perdida por robo"
- },
- {
- "name": "0-Donaciones deducibles"
- }
- ],
- "name": "0-Otros gastos"
- },
- {
- "children": [
- {
- "name": "0-Donaciones no deducibles"
- },
- {
- "name": "0-Multas"
- },
- {
- "name": "0-Gastos de presidencia"
- },
- {
- "name": "0-Diferencial cambiario"
- }
- ],
- "name": "0-Gastos no deducibles"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Cesant\u00eda"
- },
- {
- "name": "0-Comisiones"
- },
- {
- "name": "0-Cargas patronales"
- },
- {
- "name": "0-Aguinaldo"
- },
- {
- "name": "0-Preaviso"
- },
- {
- "name": "0-Salarios"
- },
- {
- "name": "0-Extras"
- },
- {
- "name": "0-Bonificaciones"
- }
- ],
- "name": "0-Salarios y deducciones"
- },
- {
- "children": [
- {
- "name": "0-Transporte"
- },
- {
- "name": "0-Hospedaje"
- },
- {
- "name": "0-Alimentaci\u00f3n"
- }
- ],
- "name": "0-Vi\u00e1ticos"
- }
- ],
- "name": "0-Gastos de personal"
- },
- {
- "children": [
- {
- "name": "0-Categor\u00eda 1"
- }
- ],
- "name": "0-Servicios profesionales"
- },
- {
- "children": [
- {
- "name": "0-Campa\u00f1as publicitarias"
- },
- {
- "name": "0-Dise\u00f1o de imagen"
- }
- ],
- "name": "0-Gastos de mercadeo"
- },
- {
- "children": [
- {
- "name": "0-Costo de producto"
- },
- {
- "name": "0-Costo de producci\u00f3n"
- },
- {
- "name": "0-Costo de materia prima"
- },
- {
- "name": "0-Costo de distribuci\u00f3n"
- },
- {
- "name": "0-Costo de almacenamiento"
- }
- ],
- "name": "0-Costo de venta de producto"
- }
- ],
- "name": "0-Gastos operativos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Departamento 1"
- }
- ],
- "name": "0-Equipo de c\u00f3mputo y comunicaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "0-Departamento 1"
- }
- ],
- "name": "0-Suministros de oficina"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Medidor 1"
- }
- ],
- "name": "0-Luz"
- },
- {
- "children": [
- {
- "name": "0-Medidor 1"
- }
- ],
- "name": "0-Agua"
- },
- {
- "children": [
- {
- "name": "0-Contrato 1"
- }
- ],
- "name": "0-Internet"
- },
- {
- "children": [
- {
- "name": "0-Tel\u00e9fono 1"
- }
- ],
- "name": "0-Tel\u00e9fono"
- }
- ],
- "name": "0-Servicios p\u00fablicos"
- },
- {
- "children": [
- {
- "name": "0-Compa\u00f1\u00eda administradora 1"
- }
- ],
- "name": "0-Cuota por administraci\u00f3n"
- },
- {
- "children": [
- {
- "name": "0-Oficina 1"
- }
- ],
- "name": "0-Alquiler"
- }
- ],
- "name": "0-Gastos administrativos"
- }
- ],
- "name": "0-Gastos principales"
- }
- ],
- "name": "0-Gastos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Socio 1",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "0-Aportes de capital"
- },
- {
- "children": [
- {
- "name": "0-Socio 1",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "0-Capital social"
- },
- {
- "children": [
- {
- "name": "0-Balance inicial",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "0-Balance inicial"
- },
- {
- "children": [
- {
- "name": "0-Superavit ganado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "0-Superavit por revaluaci\u00f3n de activos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "0-Super\u00e1vit de capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "0-Cuentas de super\u00e1vit"
- },
- {
- "children": [
- {
- "name": "0-Reserva para mejoras",
- "report_type": "Balance Sheet"
- },
- {
- "name": "0-Reserva para proyectos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "0-Otras reservas"
- },
- {
- "children": [
- {
- "name": "0-Reserva legal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "0-Reserva legal"
- },
- {
- "children": [
- {
- "name": "0-Periodo 1",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "0-Utilidad o p\u00e9rdida acumulada de periodos anteriores"
- },
- {
- "children": [
- {
- "name": "0-Utilidad o p\u00e9rdida del per\u00edodo actual",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "0-Utilidad o p\u00e9rdida del per\u00edodo actual"
- }
- ],
- "name": "0-Patrimonio"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Donaciones"
- },
- {
- "name": "0-Ajustes"
- }
- ],
- "name": "0-Otros ingresos"
- },
- {
- "children": [
- {
- "name": "0-Intereses ganados sobre cuentas corrientes"
- }
- ],
- "name": "0-Ingresos financieros"
- },
- {
- "children": [
- {
- "name": "0-Diferencial cambiario"
- }
- ],
- "name": "0-Ingresos no gravables"
- },
- {
- "name": "0-Ingresos por ventas"
- },
- {
- "children": [
- {
- "name": "0-Cuota por administraci\u00f3n"
- }
- ],
- "name": "0-Ingresos por administraci\u00f3n"
- }
- ],
- "name": "0-Ingresos"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Cuentas por pagar de provisiones"
- },
- {
- "name": "0-Cuentas por pagar a empleados"
- },
- {
- "name": "0-Cuentas por pagar a proveedores"
- },
- {
- "name": "0-Cuentas por pagar a compa\u00f1\u00edas relacionadas"
- }
- ],
- "name": "0-Cuentas por pagar"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "0-Impuesto de ventas pagado"
- },
- {
- "name": "0-Impuesto de ventas por pagar"
- }
- ],
- "name": "0-Impuesto de ventas"
- },
- {
- "children": [
- {
- "name": "0-Adelantos de impuesto de renta"
- },
- {
- "name": "0-Retenciones de impuesto de renta"
- },
- {
- "name": "0-Impuesto de renta por pagar"
- }
- ],
- "name": "0-Impuesto de renta"
- }
- ],
- "name": "0-Impuestos"
- }
- ],
- "name": "0-Pasivo circulante"
- }
- ],
- "name": "0-Pasivo"
- }
- ],
- "name": "0-Plan Contable",
- "parent_id": null
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_x.json b/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_x.json
deleted file mode 100644
index 9ef6d84..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_x.json
+++ /dev/null
@@ -1,708 +0,0 @@
-{
- "name": "Costa Rica - Company 1",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "xImpuesto de renta por pagar"
- },
- {
- "name": "xAdelantos de impuesto de renta"
- },
- {
- "name": "xRetenciones de impuesto de renta"
- }
- ],
- "name": "xImpuesto de renta"
- },
- {
- "children": [
- {
- "name": "xImpuesto de ventas pagado"
- },
- {
- "name": "xImpuesto de ventas por pagar"
- }
- ],
- "name": "xImpuesto de ventas"
- }
- ],
- "name": "xImpuestos"
- },
- {
- "children": [
- {
- "name": "xCuentas por pagar a compa\u00f1\u00edas relacionadas"
- },
- {
- "name": "xCuentas por pagar a empleados"
- },
- {
- "name": "xCuentas por pagar a proveedores"
- },
- {
- "name": "xCuentas por pagar de provisiones"
- }
- ],
- "name": "xCuentas por pagar"
- }
- ],
- "name": "xPasivo circulante"
- }
- ],
- "name": "xPasivo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "xReserva para mejoras",
- "report_type": "Balance Sheet"
- },
- {
- "name": "xReserva para proyectos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "xOtras reservas"
- },
- {
- "children": [
- {
- "name": "xSocio 1",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "xAportes de capital"
- },
- {
- "children": [
- {
- "name": "xUtilidad o p\u00e9rdida del per\u00edodo actual",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "xUtilidad o p\u00e9rdida del per\u00edodo actual"
- },
- {
- "children": [
- {
- "name": "xBalance inicial",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "xBalance inicial"
- },
- {
- "children": [
- {
- "name": "xReserva legal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "xReserva legal"
- },
- {
- "children": [
- {
- "name": "xSuperavit ganado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "xSuperavit por revaluaci\u00f3n de activos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "xSuper\u00e1vit de capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "xCuentas de super\u00e1vit"
- },
- {
- "children": [
- {
- "name": "xSocio 1",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "xCapital social"
- },
- {
- "children": [
- {
- "name": "xPeriodo 1",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "xUtilidad o p\u00e9rdida acumulada de periodos anteriores"
- }
- ],
- "name": "xPatrimonio"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "xDiferencial cambiario"
- },
- {
- "name": "xMultas"
- },
- {
- "name": "xGastos de presidencia"
- },
- {
- "name": "xDonaciones no deducibles"
- }
- ],
- "name": "xGastos no deducibles"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "xTransporte"
- },
- {
- "name": "xHospedaje"
- },
- {
- "name": "xAlimentaci\u00f3n"
- }
- ],
- "name": "xVi\u00e1ticos"
- },
- {
- "children": [
- {
- "name": "xCesant\u00eda"
- },
- {
- "name": "xComisiones"
- },
- {
- "name": "xCargas patronales"
- },
- {
- "name": "xAguinaldo"
- },
- {
- "name": "xPreaviso"
- },
- {
- "name": "xSalarios"
- },
- {
- "name": "xExtras"
- },
- {
- "name": "xBonificaciones"
- }
- ],
- "name": "xSalarios y deducciones"
- }
- ],
- "name": "xGastos de personal"
- },
- {
- "children": [
- {
- "name": "xCampa\u00f1as publicitarias"
- },
- {
- "name": "xDise\u00f1o de imagen"
- }
- ],
- "name": "xGastos de mercadeo"
- },
- {
- "children": [
- {
- "name": "xCosto de distribuci\u00f3n"
- },
- {
- "name": "xCosto de almacenamiento"
- },
- {
- "name": "xCosto de producto"
- },
- {
- "name": "xCosto de producci\u00f3n"
- },
- {
- "name": "xCosto de materia prima"
- }
- ],
- "name": "xCosto de venta de producto"
- },
- {
- "children": [
- {
- "name": "xCategor\u00eda 1"
- }
- ],
- "name": "xServicios profesionales"
- }
- ],
- "name": "xGastos operativos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "xDepartamento 1"
- }
- ],
- "name": "xSuministros de oficina"
- },
- {
- "children": [
- {
- "name": "xCompa\u00f1\u00eda administradora 1"
- }
- ],
- "name": "xCuota por administraci\u00f3n"
- },
- {
- "children": [
- {
- "name": "xOficina 1"
- }
- ],
- "name": "xAlquiler"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "xMedidor 1"
- }
- ],
- "name": "xAgua"
- },
- {
- "children": [
- {
- "name": "xMedidor 1"
- }
- ],
- "name": "xLuz"
- },
- {
- "children": [
- {
- "name": "xTel\u00e9fono 1"
- }
- ],
- "name": "xTel\u00e9fono"
- },
- {
- "children": [
- {
- "name": "xContrato 1"
- }
- ],
- "name": "xInternet"
- }
- ],
- "name": "xServicios p\u00fablicos"
- },
- {
- "children": [
- {
- "name": "xDepartamento 1"
- }
- ],
- "name": "xEquipo de c\u00f3mputo y comunicaci\u00f3n"
- }
- ],
- "name": "xGastos administrativos"
- }
- ],
- "name": "xGastos principales"
- },
- {
- "children": [
- {
- "name": "xGastos Financieros"
- },
- {
- "name": "xDepreciaci\u00f3n de activo fijo"
- },
- {
- "name": "xAjustes"
- },
- {
- "name": "xPerdida por robo"
- },
- {
- "name": "xDonaciones deducibles"
- }
- ],
- "name": "xOtros gastos"
- }
- ],
- "name": "xGastos"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "xBancos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "xFondo de caja oficinas centrales USD"
- }
- ],
- "name": "xFondos de caja USD"
- },
- {
- "children": [
- {
- "name": "xFondo de caja oficinas centrales CRC"
- }
- ],
- "name": "xFondos de caja CRC"
- }
- ],
- "name": "xFondos de caja"
- },
- {
- "children": [
- {
- "name": "xFondos en tr\u00e1nsito en bancos"
- },
- {
- "name": "xFondos en tr\u00e1nsito de PayPal a Bancos"
- },
- {
- "name": "xFondos en tr\u00e1nsito en tesorer\u00eda"
- }
- ],
- "name": "xFondos en tr\u00e1nsito"
- },
- {
- "children": [
- {
- "name": "xInversi\u00f3n 1"
- }
- ],
- "name": "xInversiones a la vista"
- },
- {
- "children": [
- {
- "name": "xCuenta PayPal 1"
- }
- ],
- "name": "xPayPal"
- }
- ],
- "name": "xActivo circulante disponible"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "xInventario de producto para la venta"
- },
- {
- "name": "xInventario de consumibles"
- }
- ],
- "name": "xInventarios"
- }
- ],
- "name": "xActivo circulante realizable"
- },
- {
- "children": [
- {
- "name": "xInversiones de corto plazo"
- },
- {
- "name": "xOtras cuentas por cobrar"
- },
- {
- "name": "xCuentas por cobrar a empleados"
- },
- {
- "name": "xCuentas por cobrar a compa\u00f1\u00edas relacionadas"
- },
- {
- "name": "xCuentas por cobrar comerciales"
- }
- ],
- "name": "xActivo circulante exigible"
- }
- ],
- "name": "xActivo circulante"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "xTerreno 1"
- }
- ],
- "name": "xValores originales"
- },
- {
- "children": [
- {
- "name": "xTerreno 1"
- }
- ],
- "name": "xRevaluaciones"
- }
- ],
- "name": "xTerrenos"
- }
- ],
- "name": "xActivo fijo no depreciable"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "xEdificio 1"
- }
- ],
- "name": "xEdificios \u2013 Revaluaciones"
- },
- {
- "children": [
- {
- "name": "xEdificio 1"
- }
- ],
- "name": "xEdificios \u2013 Valores originales"
- }
- ],
- "name": "xEdificios"
- },
- {
- "children": [
- {
- "name": "xMoibliario y equipo de oficina"
- },
- {
- "name": "xHerramientas mayores"
- },
- {
- "name": "xMaquinaria y equipo de edificios"
- },
- {
- "name": "xVeh\u00edculos"
- },
- {
- "name": "xEquipo de c\u00f3mputo"
- }
- ],
- "name": "xActivos depreciables m\u00f3viles"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "xEdificio 1"
- }
- ],
- "name": "xMejoras a edificios \u2013 Valores originales"
- },
- {
- "children": [
- {
- "name": "xEdificio 1"
- }
- ],
- "name": "xMejoras a edificios \u2013 Revaluaciones"
- }
- ],
- "name": "xMejoras a edificios"
- }
- ],
- "name": "xActivo fijo depreciable"
- }
- ],
- "name": "xActivo fijo"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "xEdificio 1"
- }
- ],
- "name": "xDep. ac. de edificios \u2013 Revaluaciones"
- },
- {
- "children": [
- {
- "name": "xEdificio 1"
- }
- ],
- "name": "xDep. ac. de edificios \u2013 Valores originales"
- }
- ],
- "name": "xDep. ac. de edificios"
- },
- {
- "children": [
- {
- "name": "xDep. ac. de herramientas mayores"
- },
- {
- "name": "xDep. ac. de mobiliario y equipo de oficina"
- },
- {
- "name": "xDep. ac. de maquinaria y equipo de edificios"
- },
- {
- "name": "xDep. ac. de equipo de c\u00f3mputo"
- },
- {
- "name": "xDep. ac. de veh\u00edculos"
- }
- ],
- "name": "xDep. ac. de activos depreciables m\u00f3viles"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "xEdificio 1"
- }
- ],
- "name": "xDep. ac. de mejoras a edificios \u2013 Valores originales"
- },
- {
- "children": [
- {
- "name": "xEdificio 1"
- }
- ],
- "name": "xDep. ac. de mejoras a edificios \u2013 Revaluaciones"
- }
- ],
- "name": "xDep. ac. de mejoras a edificios"
- }
- ],
- "name": "xDepreciaciones acumuladas sobre activo fijo depreciable"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "xDep\u00f3sitos sobre conexiones de Internet"
- },
- {
- "name": "xDep\u00f3sitos sobre locales en alquiler"
- },
- {
- "name": "xDep\u00f3sitos sobre derechos telef\u00f3nicos"
- }
- ],
- "name": "xDep\u00f3sitos de garant\u00eda"
- },
- {
- "children": [
- {
- "name": "xP\u00f3lizas de seguros prepagadas"
- }
- ],
- "name": "xGastos pagados por anticipado"
- }
- ],
- "name": "xOtros activos"
- }
- ],
- "name": "xActivo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "xDonaciones"
- },
- {
- "name": "xAjustes"
- }
- ],
- "name": "xOtros ingresos"
- },
- {
- "children": [
- {
- "name": "xIntereses ganados sobre cuentas corrientes"
- }
- ],
- "name": "xIngresos financieros"
- },
- {
- "name": "xIngresos por ventas"
- },
- {
- "children": [
- {
- "name": "xCuota por administraci\u00f3n"
- }
- ],
- "name": "xIngresos por administraci\u00f3n"
- },
- {
- "children": [
- {
- "name": "xDiferencial cambiario"
- }
- ],
- "name": "xIngresos no gravables"
- }
- ],
- "name": "xIngresos"
- }
- ],
- "name": "xPlan Contable",
- "parent_id": null
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_chart_de_skr04.json b/erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_chart_de_skr04.json
deleted file mode 100644
index 202db81..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_chart_de_skr04.json
+++ /dev/null
@@ -1,7258 +0,0 @@
-{
- "name": "Deutscher Kontenplan SKR04",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ertr\u00e4ge aus Kapitalherabsetzung",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ertr\u00e4ge aus Kapitalherabsetzung"
- },
- {
- "children": [
- {
- "name": "Einstellungen in die Kapitalr\u00fccklage nach den Vorschriften \u00fcber die Vereinfachte Kapitalherabsetzung",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Einstellungen in die Kapitalr\u00fccklage nach den Vorschriften \u00fcber die Vereinfachte Kapitalherabsetzung"
- },
- {
- "children": [
- {
- "name": "Entnahme aus Gewinnr\u00fccklagen aus satzungsm\u00e4\u00dfigen R\u00fccklage ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Entnahme aus Gewinnr\u00fccklagen aus satzungsm\u00e4\u00dfigen R\u00fccklage "
- },
- {
- "children": [
- {
- "name": "Entnahme aus Gewinnr\u00fccklagen aus anderen Gewinnr\u00fccklagen",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Entnahme aus Gewinnr\u00fccklagen aus anderen Gewinnr\u00fccklagen"
- },
- {
- "children": [
- {
- "name": "Entnahme aus Gewinnr\u00fccklagen aus der gesetzlichen R\u00fccklage",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Entnahme aus Gewinnr\u00fccklagen aus der gesetzlichen R\u00fccklage"
- },
- {
- "children": [
- {
- "name": "Entnahme aus Gewinnr\u00fccklagen aus der R\u00fccklage f\u00fcr eigene Anteile ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Entnahme aus Gewinnr\u00fccklagen aus der R\u00fccklage f\u00fcr eigene Anteile "
- }
- ],
- "name": "Entnahme aus Gewinnr\u00fccklagen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ertr\u00e4ge aus Beteiligungen an verbundenen Unternehmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gewinnanteile aus Mitunternehmerschaften \u00a7 9 GewStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (Beteiligung) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gewinne aus Anteilen an nicht steuerbefreiten inl\u00e4ndischen Kapitalgesellschaften \u00a7 9 Nr. 2a GewStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Beteiligungen",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ertr\u00e4ge aus Beteiligungen"
- }
- ],
- "name": "Ertr\u00e4ge aus Beteiligungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (Finanzanlageverm\u00f6gen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Etr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens aus verbundenen Unternehmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens"
- }
- ],
- "name": "Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sonstige Zinsertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Zinsertr\u00e4ge aus verbundenen Unternehmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diskontertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zins\u00e4hnliche Ertr\u00e4ge aus verbundenen Unternehmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zins\u00e4hnliche Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diskontertr\u00e4ge aus verbundenen Unternehmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsertr\u00e4ge \u00a7 233a AO",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsertr\u00e4ge \u00a7 233a AO Sonderfall anlage A KSt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie Aufzinsung des K\u00f6rperschaftsteuerguthabens nach \u00a737 KStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (Umlaufverm\u00f6gen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge aus verbundenen Unternehmen",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge"
- }
- ],
- "name": "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Erhaltene Gewinne auf Grund eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Gewinne auf Grund einer Gewinngemeinschaft",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags erhaltene "
- },
- {
- "children": [
- {
- "name": "Ertr\u00e4ge aus Verlust\u00fcbernahme",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ertr\u00e4ge aus Verlust\u00fcbernahme "
- }
- ],
- "name": "Ertr\u00e4ge aus Verlust\u00fcbernahme und auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags erhaltene Gewinne"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Au\u00dferordentliche Ertr\u00e4ge nicht finanzwirksam",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Au\u00dferordentliche Ertr\u00e4ge finanzwirksam",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Au\u00dferordentliche Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Au\u00dferordentliche Ertr\u00e4ge"
- }
- ],
- "name": "Au\u00dferordentliche Ertr\u00e4ge"
- },
- {
- "children": [
- {
- "name": "Gewinnvortrag nach Verwendung",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Gewinnvortrag"
- },
- {
- "children": [
- {
- "name": "Entnahme aus der Kapitalr\u00fccklage",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Entnahme aus der Kapitalr\u00fccklage"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sonstige Steuern ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u00f6kosteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verbrauchsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuernachzahkungen Vorjahre f\u00fcr sonstige Steuern ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen f\u00fcr sonstige Steuern",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Grundsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kfz-Steuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuererstattungen Vorjahre f\u00fcr sonstige Steuern ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sonstige Steuern "
- }
- ],
- "name": "Sonstige Steuern "
- }
- ],
- "name": "Weitere Ertr\u00e4ge"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Andere aktivierte Eigenleistungen",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Andere aktivierte Eigenleistungen"
- }
- ],
- "name": "Andere aktivierte Eigenleistungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Erl\u00f6sschm\u00e4lerungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen aus steuerfreien Ums\u00e4tzen \u00a7 4 Nr. 1a UStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen 19 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Rabatte 7 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti 19 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltliche Zuwendung von Waren 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti 7 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Rabatte 19 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen 16 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 7 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen aus steuerfreien innergemeinschaftlichen Lieferungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerung aus im anderen EG-lieferungen steuerpflichtigen Lieferungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Boni 16 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Entnahme von Gegens\u00e4nden ohne USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Entnahme durch den Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Entnahme durch den Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Boni 7 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Rabatte",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 19 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 7 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti aus steuerfreien innergemeinschaftlichen Lieferungen \u00a7 4 Nr. 1b UStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti aus Leistungen- f\u00fcr die der Leistungsempf\u00e4nger die umsatzsteuer nach \u00a7 13b UStG schuldet",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltliche Wertabgaben",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Entnahme durch Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) ohne USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Entnahme durh Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Boni 19 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Boni ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti 16 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Rabatte 16 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltliche Zuwendung von Waren ohne USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltliche Zuwendung von Waren 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltliche Zuwendung von Waren 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Umsatzsteuerverg\u00fctung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht steuerbare ums\u00e4tze (Innenums\u00e4tze)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 16 % USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gegenkonto 4580-4582 bei Aufteilung der Erl\u00f6se nach Steuers\u00e4tzen (E\u00fcR)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Statistisches Konto Erl\u00f6se zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Statistisches Konto Erl\u00f6se zum allgemeinen Umsatzsteuersatz (E\u00fcR)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Statistisches konto Erl\u00f6se steuerfrei und nicht steuerbar (E\u00fcR)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen 7 % USt",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Umsatzerl\u00f6se"
- },
- {
- "children": [
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt (Kfz-Nutzung)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt (Telefon-Nutzung)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt (Telefon-Nutzung)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt (Kfz-Nutzung)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltliche Erbringung einer sonstigen Leistung 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltliche Erbringung einer sostigen Leistung ohne USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt (Kfz-Nutzung)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt (Telefon-Nutzung)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltliche Erbringung einer sostigen Leistung 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltliche Zuwendung von Gegenst\u00e4nden 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltliche Zuwendung von Gegenst\u00e4nden 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltliche Zuwendung von Gegenst\u00e4nden ohne USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltliche Erbringung einer sostigen Leistung 16% USt",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sonstige betriebliche Ertr\u00e4ge"
- }
- ],
- "name": "Statistische Konten E\u00fcR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Anlagenabg\u00e4nge Finanzanlagen 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)(Restbuchwert bei Buchgewinn)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Ertr\u00e4ge unregelm\u00dfig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Ertr\u00e4ge betriebsfremd und regelm\u00e4\u00dfig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig 19% USt ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "steuerfreie Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Investitionszulagen (steuerfrei)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige steuerfreie Betriebseinnahmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens nach \u00a7 4 Abs. 3 Satz 4 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verkauen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens- umsatzsteuerfrei \u00a7 4 Nr. 8 ff UStG i. V. m. \u00a7 4 Abs. 3 Satz 4 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl. a. Verk. v. Wirtschaftsg. d. Umlaufv.- umsatzsteuerf. \u00a7 4 Nr. 8 ff UStG i. V. m. \u00a7 4 Abs. 3 Satz 4 EStG- 100%/50% steuerf.(inlandische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verkauen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens 19% USt f\u00fcr \u00a7 4 Abs. 3 Satz 4 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Grundst\u00fccksertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Versicherungsentsch\u00e4digungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bank Bewertungsertrag",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rundungsdifferenzen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kassendifferenzen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Periodenfremde Ertr\u00e4ge (soweit nicht au\u00dferordentlich)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige betriebliche Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Bewertung Finanzmittelfonds",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus dem abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens (au\u00dfer Vorr\u00e4te) 100% / 50%steuerfrei (inlandische Kap.Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sachbez\u00fcge 7% USt (Waren)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechnete sonstige Sachbez\u00fcge (keine Waren)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sachbez\u00fcge 19% USt (Waren)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sachbez\u00fcge 16% USt (Waren)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechnete sonstige Sachbez\u00fcge 19 % USt ( z.B. Kfz-Gestellung)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechnete sonstige Sachbez\u00fcge ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechnete sonstige Sachbez\u00fcge ohne Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechnete sonstige Sachbez\u00fcge 16 % USt ( z.B. Kfz-Gestellung)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Zuschreibungen des Finanzanlageverm\u00f6gens",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Existenzgr\u00fcnderr\u00fccklage)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (steuerfreie R\u00fccklage)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Ansparabschreibungen)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Sonderabschreibungen)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus der steuerlich niedrigeren Bewertung von R\u00fcckstellungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (aus der W\u00e4hrungsumstellung auf den Euro)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil nach \u00a7 52 Abs. 16 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1b UStG (bei Buchgewinn)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen (bei Buchgewinn)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Kursdifferenzen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1a UStG (bei Buchgewinn)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 19% USt (bei Buchgewinn)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 16% USt (bei Buchgewinn)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Anlagenabg\u00e4nge Sachanlagen (Restbuchwert bei Buchgewinn)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus abgeschriebenen Forderungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchgewinn)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen (bei Buchgewinn)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verkauf immaterieller Verm\u00f6gensgegenst\u00e4nde (bei Buchgewinn)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Anlagenabg\u00e4nge Finanzanlagen (Restbuchwert bei Buchgewinn)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Anlagenabg\u00e4nge immaterielle Verm\u00f6gensgegenst\u00e4nde (Restbuchwert bei Buchgewinn)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Zuschreibungen des Finanzanlageverm\u00f6gens 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Zuschreibungen des Sachanlageverm\u00f6gens",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Zuschreibungen des immateriellen Anlageverm\u00f6gens",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Zuschreibungen des Umlaufverm\u00f6gens 100% / 50% steuerfrei (inlandische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Zuschreibungen des anderen Anlageverm\u00f6gens 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Zuschreibungen des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4ten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Investitionszusch\u00fcsse (steuerpflichtig)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus dem abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4te",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus der Ver\u00e4u\u00dferung vo Anteilen an Kapitalgesellschaften 100% / 50% steuerfrei (inlandische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus dem Abgang von Gegenst\u00e4nden des Anlageverm\u00f6gens",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht realisierbare Waehrungsdifferenzen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produkt Rechnung Preisdifferenz",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Realisierte Waehrungsdifferenzen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertraege a. Waehrungsumstellung auf Euro",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Realisierte Waehrungsdifferenzen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bank Waehrungsverlust (Konto)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht realisierbare Waehrungsdifferenzen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Waehrungsdifferenz zum Kontenausgleich",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sonstige betriebliche Ertr\u00e4ge"
- }
- ],
- "name": "Sonstige betriebliche Ertr\u00e4ge"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bestandsver\u00e4nderungen - fertige Erzeugnisse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bestandsver\u00e4nderungen - unfertige Leistungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bestandsver\u00e4nderungen - unfertige Erzeugnisse",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Erh\u00f6hung des Bestands an fertigen und unfertigen Erzeugnissen oder Verminderung des Bestands an fertigen und unfertigen Erzeugnissen"
- },
- {
- "children": [
- {
- "name": "Bestandsver\u00e4nderungen in Arbeit befindlicher Auftr\u00e4ge",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Erh\u00f6hung des Bestands in Arbeit befindlicher Auftr\u00e4ge oder Verminderung des Bestands in Arbeit befindlicher Auftr\u00e4ge"
- },
- {
- "children": [
- {
- "name": "Bestandsver\u00e4nderungen in Ausf\u00fchrung befindliche Bauauftr\u00e4ge",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Erh\u00f6hung des Bestands in Ausf\u00fchrung befindlicher Bauaftr\u00e4ge oder Verminderung des Bestands in Ausf\u00fchrung befindlicher Bauauftr\u00e4ge"
- }
- ],
- "name": "Erh\u00f6hung oder Verminderung des Bestands an fertigen und unfertige Erzeugnissen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Nicht abgerechnete Einnahmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Leergut",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Abfallverwertung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se als Kleinunternehmer i.S.d. \u00a7 19 Abs. 1 UStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Geldspielautomaten 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Geldspielautomaten 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se. Die mit den Durchschnittss\u00e4tzen des \u00a7 24 UStG versteuert werden",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze ohne Vorsteuerabzug zum Gesamtumsatz geh\u00f6rend",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige steuerfreie Ums\u00e4tze (z.B. \u00a7 4 Nr. 2-7 UStG)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "* Vorausberechnete Einnahmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "* Sonstige Einnahmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "* Konto Kasse Ertrag",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provisionsums\u00e4tze 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provisionsums\u00e4tze- steuerfrei (\u00a74 Nr. 5 UStG)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provisionsums\u00e4tze- steuerfrei (\u00a74 Nr. 8 ff. UStG)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provisionsums\u00e4tze",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provisionsums\u00e4tze 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provisionsums\u00e4tze 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze offshore etc.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie innergemeinschaftliche Lieferungen von Neufahrzeugen an Abnehmer ohne Umsatzsteuer-Identifikationsnummer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Lieferungen des ersten Abnehmers bei innergemeinschaftlichen Dreiecksgesch\u00e4ften \u00a7 25b abs. UStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie innergemeinschaftliche Lieferungen \u00a74 Nr. 1b UStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze \u00a74 Nr. 1a UStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus im Drittland steuerbaren Leistungen- im Inland ncht steuerbare Ums\u00e4tze",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus im anderen EG-Land steuerbaren Leistungen- im Inland nicht steuerbare Ums\u00e4tze",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Leistungen- f\u00fcr die der Leistungsempf\u00e4nger die Umsatzsteuer nach \u00a7 13b UStG schuldet",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige steuerfreie Ums\u00e4tze Inland",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus im anderen EG-Land steuerpflichtigen Lieferungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze nach \u00a7 4 Nr. 12 UStG (Vermietung und Verpackung)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze \u00a74 Nr. 8 ff. UStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Umsatzerl\u00f6se (zur fr. Verf\u00fcgung)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Umsatzerl\u00f6se"
- },
- {
- "children": [
- {
- "name": "Provision- sonstige Ertr\u00e4ge steuerfrei (\u00a7 4 Nr. 5 UStG)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provision- sonstige Ertr\u00e4ge steuerfrei (\u00a7 4 Nr. 8 ff. UStG)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provision- sonstige Ertr\u00e4ge 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provision- sonstige Ertr\u00e4ge 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provision- sonstige Ertr\u00e4ge 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provision- sonstige Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sotige betriebliche Ertr\u00e4ge"
- }
- ],
- "name": "Umsatzerl\u00f6se"
- }
- ],
- "name": "Betriebliche Ertr\u00e4ge"
- }
- ],
- "name": "Gewinn u. Verlust - Ertr\u00e4ge"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti aus Leistungen- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b UStG geschuldet wird 19% Vorsteuer und 19% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti aus Leistungen- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b UStG geschuldet wird",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti aus Leistungen- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b UStG geschuldet wird ohne Vorsteuer aber mit Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti aus Leistungen- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b UStG geschuldet wird 16% Vorsteuer und 16% Umsatzsteuer",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Aufwendungen f\u00fcr bezogene Leistungen"
- }
- ],
- "name": "Ums\u00e4tze- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b Abs. 2 UStG geschuldet wird"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Wareneingang 5 % Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneingang 5-5 % Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechnete Stoffkosten (Gegenkonto 5000-99)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 19%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 19% Vorsteuer und 19% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse 7 % Vorsteuer ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bezugsnebenkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 16%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse 19 % Vorsteuer ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneingang 16 % Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti 7% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti 16% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti 19% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leergut",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Waren aus einem Umsatzsteuerlager- \u00a7 13a UStG 16% Vorsteuer und 16% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneingang",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Boni 7% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Rabatte 19% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Boni ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Boni 19% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Boni 16% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneingang 7 % Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Rabatte 7% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Einkauf von Roh- Hilfs- und Betriebsstoffen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Waren aus einem Umsatzsteuerlager- \u00a7 13a UStG 19% Vorsteuer und 19% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Energiestoffe (Fertigung)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Rabatte",
- "report_type": "Profit and Loss"
- },
- {
- "name": "* Konto Kasse Aufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "* Produkt Vertriebsausgaben",
- "report_type": "Profit and Loss"
- },
- {
- "name": "* Produkt Ausgaben",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneingang 19 % Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Rabatte 16% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneingang 10-7 % Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse aus innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse aus innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 16% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Innergemeinschaftlicher Erwerb 16% Vorsteuer und 16% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug- 7% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Z\u00f6lle und Einfuhrabgaben",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 7%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse aus innergemeinschaftlichem Erwerb 15% Vorsteuer und 15% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse aus innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse 16 % Vorsteuer ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreier innergemeinschaftlicher Erwerb",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie Einfuhren",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bestandsver\u00e4nderungen Roh- Hilfs- und Betriebsstoffe/Waren",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Innergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse 15 % Vorsteuer ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneingang 9 % Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 16% Vorsteuer und 16% Umsatzsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Waren aus einem Umsatzsteuerlager- \u00a7 13a UStG 7% Vorsteuer und 7% Umsatzsteuer",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Aufwendungen f\u00fcr Roh- Hilfs- und Betriebsstoffe und f\u00fcr bezogene Waren"
- }
- ],
- "name": "Materialaufwand"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fremdleistungen",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Aufwendungen f\u00fcr bezogene Leistungen"
- }
- ],
- "name": "Aufwendungen f\u00fcr bezogene Leistungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Aufwendungen f\u00fcr Roh- Hilfs- und Betriebsstoffe und f\u00fcr bezogene Waren",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Aufwendungen f\u00fcr Roh- Hilfs- und Betriebsstoffe und f\u00fcr bezogene Waren"
- }
- ],
- "name": "Material- und Stoffverbrauch"
- }
- ],
- "name": "Betriebliche Aufwendungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verlustvortrag nach Verwendung",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Verlustvortrag"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Solidarit\u00e4tszuschlag f\u00fcr Vorjahre",
- "report_type": "Profit and Loss"
- },
- {
- "name": "K\u00f6rperschaftssteuer f\u00fcr Vorjahr",
- "report_type": "Profit and Loss"
- },
- {
- "name": "K\u00f6rperschaftssteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "K\u00f6rperschaftssteuererstattung f\u00fcr Vorjahre nach \u00a737 KStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "K\u00f6rperschaftssteuererstattungen f\u00fcr Vorjahre",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Anrechenbarer Solidarit\u00e4tszuschlag auf Kapitalertragsteuer 20%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsabschlagsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kapitalertragsteuer 20%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Anrechenbarer Solidarit\u00e4tszuschlag auf Kapitalertragsteuer 25%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kapitalertragsteuer 25%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Anrechenbarer Solidarit\u00e4tszuschlag auf Zinsabschlagsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Solidarit\u00e4tszuschlagerstattungen f\u00fcr Vorjahre",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen f\u00fcr Steuern vom Einkommen und Ertrag",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuererstattungen Vorjahre f\u00fcr Steuern vom Einkommen und Ertrag",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuernachzahlungen Vorjahre f\u00fcr Steuern vom Einkommen und Ertrag",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gewerbesteuer ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Anzurechnende ausl\u00e4ndische Quellensteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Solidarit\u00e4tszuschlag",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Steuern vom Einkommen und Ertrag"
- }
- ],
- "name": "Steuern vom Einkommen und Ertrag"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Zinsen und \u00e4hnliche Aufwendungen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerlich nicht abzugsf\u00e4hige- andere Nebenleistungen zu steuern ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsaufwendungen \u00a7\u00a7 233a AO betriebliche Steuern",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsen und \u00e4hnliche Aufwendungen an verbundene Unternehmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsaufwendungen f\u00fcr Geb\u00e4ude- die zum Betriebsverm\u00f6gen geh\u00f6ren",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsaufwendungen an Mitunternehmer f\u00fcr die Hingabe von Kapital \u00a7 15 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsaufwendungen f\u00fcr langfristige Verbindlichkeiten an verbundene Unternehmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsen und \u00e4hnliche Aufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Renten und dauernde Lasten aus Gr\u00fcndung/Erwerb \u00a78 GewStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zins\u00e4hnliche Aufwendungen an verbundene Unternehmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsaufwendungen f\u00fcr kurzfristige Verbindlichkeiten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsaufwendungen \u00a7\u00a7 233a bis 237 AO Personensteuern",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerlich abzugsf\u00e4hige- andere Nebenleistungen zu steuern ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsen zur Finanzierung des Anlageverm\u00f6gens",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsaufwendungen f\u00fcr kurzfristige Verbindlichkeiten an verbundene Unternehmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "In Dauerschuldzinsen unqualifizierte Zinsen auf kurzfristige Verbindlichkeiten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abzugsf\u00e4hige Schuldzinsen gem\u00e4\u00df \u00a7 4 Abs. 4a EStG (Hinzurechnungsbetrag)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsaufwendungen f\u00fcr langfristige Verbindlichkeiten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diskontaufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diskontaufwendungen an verbundene Unternehmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zins\u00e4hnliche Aufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsen und \u00e4hnliche Aufwendungen an verbundene Unternehmen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Zinsen und \u00e4hnliche Aufwendungen"
- }
- ],
- "name": "Zinsen und \u00e4hnliche Aufwendungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Aufwendungen aus Verlust\u00fcbernahme",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Aufwendungen aus Verlust\u00fcbernahme"
- },
- {
- "children": [
- {
- "name": "Abgef\u00fchrte Gewinne auf Grund einer Gewinngemeinschaft",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abgef\u00fchrte Gewinne auf Grund eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abgef\u00fchrte Gewinnanteile an stille Gesellschafter \u00a7 8 GewStG",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags abgef\u00fchrte Gewinne"
- }
- ],
- "name": "Aufwendungen aus Verlust\u00fcbernahme und auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags abgef\u00fchrte Gewinne"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Einstellung in die R\u00fccklage f\u00fcr eigene Anteile",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Einstellung in Gewinnr\u00fccklagen in die R\u00fccklage f\u00fcr eigene Anteile"
- },
- {
- "children": [
- {
- "name": "Vorabaussch\u00fcttung",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Aussch\u00fcttung"
- },
- {
- "children": [
- {
- "name": "Einstellung in andere Gewinnr\u00fccklagen ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Einstellung in Gewinnr\u00fccklagen in andere Gewinnr\u00fccklagen "
- },
- {
- "children": [
- {
- "name": "(zu freien Verf\u00fcgung)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sonstige betriebliche Aufwendungen"
- },
- {
- "children": [
- {
- "name": "Vortrag auf neue Rechnung (GuV)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Vortrag auf neue Rechnung"
- },
- {
- "children": [
- {
- "name": "Aufwendungen/Ertr\u00e4ge aus Umrechnungsdifferenzen",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sonstige betriebliche Ertr\u00e4ge oder sonstige betriebliche Aufwendungen"
- },
- {
- "children": [
- {
- "name": "Einstellung in satzungm\u00e4\u00dfige R\u00fccklage ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Einstellung in Gewinnr\u00fccklagen in satzungm\u00e4\u00dfige R\u00fccklage "
- },
- {
- "children": [
- {
- "name": "Einstellung in die gesetzliche R\u00fccklage ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Einstellung in Gewinnr\u00fccklagen in die gesetzliche R\u00fccklage "
- }
- ],
- "name": "Einstellung in Gewinnr\u00fccklagen "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Au\u00dferordentliche Aufwendungen finanzwirksam",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Au\u00dferordentliche Aufwendungen nicht finanzwirksam",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Au\u00dferordentliche Aufwendungen",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Au\u00dferordentliche Aufwendungen"
- }
- ],
- "name": "Au\u00dferordentliche Aufwendungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vorwegnahme k\u00fcnftiger Wertschwankungen bei Wertpapieren des Umlaufverm\u00f6gens",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Wertpapiere des Umlaufverm\u00f6gens 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Wertpapiere des Umlaufverm\u00f6gens",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Finanzanlagen ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Grund von Verlustanteilen an Mitunternehmerschaften \u00a7 8 GewStG",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufverm\u00f6gens"
- }
- ],
- "name": "Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufverm\u00f6gens"
- }
- ],
- "name": "Weitere Aufwendungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Verm\u00f6genswirksame Leistungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Freiwillige soziale Aufwendungen- lohnsteuerpflichtig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Tantiemen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Krankengeldzusch\u00fcsse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zusch\u00fcsse der Agenturen f\u00fcr Arbeit (Haben)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bedienungsgelder",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pauschale Steuer f\u00fcr Aushilfen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ehegattengehalt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verg\u00fctungen an angestellte Mitunternehmer \u00a7 15 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter der GmbH-Gesellschafter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Geh\u00e4lter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "L\u00f6hne und Geh\u00e4lter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aushilfsl\u00f6hne",
- "report_type": "Profit and Loss"
- },
- {
- "name": "L\u00f6hne ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fahrkostenerstattung Wohnung/Arbeitsst\u00e4tte",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pauschale Steuer auf sonstige Bez\u00fcge (z.B. Fahrkosten Zusch\u00fcsse)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "L\u00f6hne und Geh\u00e4lter"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Aufwendungen f\u00fcr Altersversorgung f\u00fcr Mitunternehmer \u00a7 15 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gesetzliche soziale Aufwendungen f\u00fcr Mitunternehmer \u00a7 15 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gesetzliche soziale Aufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Freiwillige soziale Aufwendungen- lohnsteuerfrei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Beitr\u00e4ge zur Berufsgenossenschaft",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pauschale Steuer auf sonstige Bez\u00fcge (z.B. Direktversicherungen)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige soziale Abgaben",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendungen f\u00fcr Altersversorgung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendungen f\u00fcr Unterst\u00fctzung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Versorgungskassen",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Soziale Abgaben und Aufwendungen f\u00fcr Altersversorgung und f\u00fcr Unterst\u00fctzung",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Soziale Abgaben und Aufwendungen f\u00fcr Altersversorgung und f\u00fcr Unterst\u00fctzung"
- }
- ],
- "name": "Personalaufwand"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sofortabschreibungen geringwertiger Wirtschaftsg\u00fcter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Au\u00dferplanma\u00dfige Abschreibungen auf aktivierte- geringwertige Wirtschaftsg\u00fcter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Au\u00dferplanm\u00e4\u00dfige Abschreibungen auf Sachanlagen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kaufleasing",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Au\u00dferplanm\u00e4\u00dfige Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf aktivierte- geringwertige Wirtschaftsg\u00fcter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonderabschreibungen nach \u00a7 7g Abs. 1 u. 2 EStG (ohne Kfz)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Geb\u00e4ude)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Geb\u00e4udeteil des h\u00e4uslischen Arbeitszimmers",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Geb\u00e4ude",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Kfz",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf den Gesch\u00e4fts- oder Firmenwert",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung der Geb\u00e4ude",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsg\u00fcter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung des Kfz",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Sachanlagen auf Grund steuerlicher Sondervorschriften ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonderabschreibungen nach \u00a7 7g Abs. 1 u. 2 EStG (f\u00fcr Kfz)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde des Anlageverm\u00f6gens und Sachanlagen sowie auf aktivierte Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs"
- }
- ],
- "name": "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde des Anlageverm\u00f6gens und Sachanlagen sowie auf aktivierte Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Forderungsverluste 16% USt (\u00fcbliche H\u00f6he)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 15% USt (\u00fcbliche H\u00f6he)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendungen aus Bewertung Finanzmittelfonds",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendungen aus Kursdifferenzen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 16% USt (bei Buchverlust)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 19% USt (bei Buchverlust)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1b UStG (bei Buchverlust)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bewirtungskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige eingeschr\u00e4nkt abziehbare Betriebsausgaben (abziehbarer Anteil)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige eingeschr\u00e4nkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufmerksamkeiten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht Abzugsf\u00e4hige Bewirtungskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht Abzugsf\u00e4hige Betriebsausgaben aus Werbe- und Repr\u00e4sentationskosten (nicht abziehbarer Anteil)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendungen- Spenden an Stiftungen f\u00fcr wissenschaftliche- mitdt\u00e4tige- kulturelle Zwecke",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendungen- Spenden an Stiftungen f\u00fcr Kirchliche- religi\u00f6se und gemeinn\u00fctzige Zwecke",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendungen- Spenden an politische Parteien",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendungen- Spenden an Stiftungen f\u00fcr gemeinn\u00fctzige Zwecke i. S. d. \u00a7 52 Abs. 2 Nr. 1-3 AO",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendungen- Spenden f\u00fcr mildt\u00e4tige Zwecke",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendungen- Spenden f\u00fcr kirchliche- religi\u00f6se und gemeinn\u00fctzige Zwecke",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendungen- Spenden- steuerlich nicht abziehbar",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendungen- Spenden f\u00fcr wissenschaftliche und kulturelle Zwecke",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten Arbeitnehmer \u00fcbernachtungsaufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (Haben)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Raumkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abgaben f\u00fcr betrieblich genutzten Grundbesitz",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendungen f\u00fcr ein h\u00e4usliches Arbeitszimmer (nicht abziehbarer Anteil)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Telefax und Internetkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Anlagenabg\u00e4nge Sachanlagen (Restbuchwert bei Buchverlust)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Anlagenabg\u00e4nge immaterielle Verm\u00f6gensgegenst\u00e4nde (Restbuchwert bei Buchverlust)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen (bei Buchverlust)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen immaterieller Verm\u00f6gensgegenst\u00e4nde (bei Buchverlust)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchverlust)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Anlagenabg\u00e4nge Finanzanlagen 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)(Restbuchwert bei Buchverlust)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten Arbeitnehmer (nicht abziehbarer Anteil)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten Arbeitnehmer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reparaturen und Instandhaltung von Betriebs- und Gesch\u00e4ftsausstattung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fremdarbeiten (Vertrieb)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten Arbeitnehmer Verpflegungsmehraufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reinigung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verpackungsmaterial",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 7% ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibung auf Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapieren des UV- steuerlich bedingt (\u00fcbliche H\u00f6he)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kilometergelderstattung Arbeitnehmer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten Arbeitnehmer Fahrkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibung auf Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapieren des UV (\u00fcbliche H\u00f6he)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vorwegnahme k\u00fcnftiger Wertschwankungen im Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapiere",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten Verbindlichkeiten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten R\u00fcckstellungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 19% ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 16% ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kosten der Warenabgabe",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare H\u00e4lfte der Aufsichtsratsverg\u00fctungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Repr\u00e4sentationskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten Unternehmer Fahrkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten Unternehmer (nicht abziehbarer anteil)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten Unternehmer Verpflegungsmehraufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abgang von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens 100% / 50% nicht abzugsf\u00e4hig (inlandische Kap. Ges.) nach \u00a7 4 Abs. 3 Satz 4 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gewerbesteuerlich zu ber\u00fccksichtigendes Mietleasing \u00a7 8 GewStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Werkzeuge und Kleinger\u00e4te",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mietleasing",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reparaturen und Instandhaltung von technischen Anlagen und Maschinen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste 19% USt (\u00fcbliche H\u00f6he)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste 15% USt (\u00fcbliche H\u00f6he)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 16% USt (\u00fcbliche H\u00f6he)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste aus steuerfreien EG-Lieferungen (\u00fcbliche H\u00f6he)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt (\u00fcbliche H\u00f6he)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste (\u00fcbliche H\u00f6he)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste 7 % USt (\u00fcbliche H\u00f6he)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 19% USt (\u00fcbliche H\u00f6he)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fremdfahrzeugkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kfz-Kosten f\u00fcr betrieblich genutzte zum Privatverm\u00f6gen geh\u00f6rende Kraftfahrzeuge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwand f\u00fcr Gew\u00e4hrleistung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Instandhaltung betrieblicher R\u00e4ume",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstiger Betriebsbedarf",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nebenkosten des Geldverkehrs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendungen aus der Ver\u00e4u\u00dferung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendungen f\u00fcr Abraum- und Abfallbeseitigung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (\u00a7 52 Abs. 16 EStG)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (Existenzgr\u00fcnderr\u00fccklage)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Einstellungen in die Pauschalwertberichtigung zu Forderungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Einstellungen in die Einzelwertberichtigung zu Forderungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (Steuerfreie R\u00fccklagen)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (Ansparabschreibungen)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mautgeb\u00fchren",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fremdleistungen / Fremdarbeiten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendungen aus Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inlandische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gas- Strom- Wasser",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zeitschriften und B\u00fccher",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fortbildungskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (Sonderabschreibungen)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rechts- und Beratungskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Freiwillige Sozialleistungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verg\u00fctungen an Mitunternehmer \u00a7 15 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reparaturen und Instandhaltung von anderen Anlagen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Garagenmiete",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verg\u00fctungen an Mitunternehmer f\u00fcr die mietweise \u00fcberlassung ihrer Wirtschaftsg\u00fcter \u00a7 15 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gewerbesteuerlich zu ber\u00fccksichtigende Miete \u00a7 8 GewStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mietekosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gewerbesteuerlich zu ber\u00fccksichtigende Pacht \u00a7 8 GewStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verg\u00fctungen an Mitunternehmer f\u00fcr die Pachtweise \u00fcberlassung ihrer Wirtschaftsg\u00fcter \u00a7 15 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Anlagenabg\u00e4nge Finanzanlagen (Restbuchwert bei Buchverlust)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abziehbare Aufsichtsratsverg\u00fctungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Beitr\u00e4ge ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mieten f\u00fcr Einrichtungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Buchf\u00fchrungskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gewerbesteuerlich zu ber\u00fccksichtigende Miete f\u00fcr Einrichtungen \u00a7 8 GewStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "kfz-Reparaturen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Reparaturen und Instandhaltung ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wartungskosten f\u00fcr Hard- und Software",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten Unternehmer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gewerbesteuerlich zu ber\u00fccksichtigendes Mietleasing \u00a7 8 GewStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mietleasing",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Raumkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Aufwendungen betrieblich und Regelm\u00e4\u00dfig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1a UStG (bei Buchverlust)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reparaturen und Instandhaltung von Bauten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verluste aus dem Abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4te",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Porto",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Telefon",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen (bei Buchverlust)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Kfz-kosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige betriebliche Aufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten Unternehmer \u00fcbernachtungsaufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Grundst\u00fcckaufwendungen- sonstige neutrale",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (nicht abziehbarer Anteil)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "B\u00fcrobedarf",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pacht",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leasingfahrzeugkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Aufwendungen betrieblich und regelm\u00e4\u00dfig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Periodenfremde Aufwendungen soweit nicht au\u00dferordentlich",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Aufwendungen unregelm\u00e4\u00dfig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verluste aus dem Abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens (au\u00dfer Vorr\u00e4te) 100% / 50% nicht anzugsf\u00e4hig (inlandische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verkaufsprovisionen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "steuerlich nicht abzugsf\u00e4hige Versp\u00e4tungszuschl\u00e4ge und Zwangsgelder",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerlich abzugsf\u00e4hige Versp\u00e4tungszuschl\u00e4ge und Zwangsgelder",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (abziehbarer Anteil)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Grundst\u00fcckaufwendungen- betrieblich",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Geschenke abzugsf\u00e4hig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Geschenke ausschlie\u00dflich betrieblich genutzt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Transportversicherungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Haftungsverg\u00fctung an Mitunternehmer \u00a7 15 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fahrzeugkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschluss- und Pr\u00fcfungskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Abgaben",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendungen f\u00fcr ein h\u00e4usliches Arbeitszimmer (abziehbarer Anteil)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Geschenke nicht abzugsf\u00e4hig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kfz-Versicherungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Heizung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Laufende Kfz-Betriebskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Versicherungen f\u00fcr Geb\u00e4ude",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Versicherungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendungen- Spenden an Stiftungen f\u00fcr gemeinn\u00fctzige Zwecke i. S. d. \u00a7 52 Abs. 2 Nr. 4 AO",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Werbekosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ausgangsfrachten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verluste aus der Ver\u00e4u\u00dferung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verluste aus dem Abgang von Gegenst\u00e4nden des Anlageverm\u00f6gens",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Netto-Pr\u00e4mie f\u00fcr R\u00fcckdeckung k\u00fcnftiger Versorgungsleistungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abgang von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens nach \u00a7 4 Abs. 3 Satz 4 EStG",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sonstige betriebliche Aufwendungen"
- }
- ],
- "name": "Sonstige betriebliche Aufwendungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verrechnete kalkulatorische Miete/Pacht",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechneter kalkulatorischer Unternehmerlohn",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kalkulatorische Abschreibungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kalkulatorische Wagnisse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kalkulatorische Zinsen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kalkulatorischer Lohn f\u00fcr unentgeltliche Mitarbeiter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kalkulatorische Miete/Pacht",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechneter kalkulatorischer Lohn f\u00fcr unentgeltliche Mitarbeiter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechnete kalkulatorische Wagnisse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechnete kalkulatorische Abschreibungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechnete kalkulatorische Zinsen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kalkulatorischer Unternehmerlohn",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sonstige betriebliche Aufwendungen"
- }
- ],
- "name": "Kalkulatorische Kosten"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gegenkonto 6990-6998",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Herstellungskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwaltungskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vertriebskosten",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sonstige betriebliche Aufwendungen"
- }
- ],
- "name": "Kosten bei Anwendung des Umsatzkostenverfahrens"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Vorwegnahme k\u00fcnftiger Wertschwankungen im Umlaufverm\u00f6gen (soweit un\u00fcblich hoch)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Umlaufverm\u00f6gen- steuerrechtlich bedingt (soweit un\u00fcblich hoch)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste (soweit un\u00fcblich hoch)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste 7% USt (soweit un\u00fcblich hoch)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste 16% USt (soweit un\u00fcblich hoch)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste 19% USt (soweit un\u00fcblich hoch)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste 15% USt (soweit un\u00fcblich hoch)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Verm\u00f6gensgegenst\u00e4nde des Umlaufverm\u00f6gens (soweit un\u00fcblich hoch)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Abschreibungen a. Verm\u00f6gensgeg. d. Umlaufverm\u00f6gens- soweit diese die in der Kapitalgesellschaft \u00fcblichen Abschreibungen \u00fcberschreiten"
- }
- ],
- "name": "Abschreibungen a. Verm\u00f6gensgeg. d. Umlaufverm\u00f6gens- soweit diese die in der Kapitalgesellschaft \u00fcblichen Abschreibungen \u00fcberschreiten"
- }
- ],
- "name": "Betriebliche Aufwendungen"
- }
- ],
- "name": "Gewinn u. Verlust - Aufwendungen"
- }
- ],
- "name": "Gewinn u. Verlust"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Atypisch stille Beteiligungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Andere Beteilgungen an Personengesellschaften",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Andere Beteiligungen an Kapitalgesellschaften",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Typisch stille Beteiligungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Beteiligungen einer GmbH Co. KG an einer Komplement\u00e4r GmbH",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Beteiligungen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Beteiligungen"
- },
- {
- "children": [
- {
- "name": "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen zum langfristigen Verbleib",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen"
- },
- {
- "children": [
- {
- "name": "Ausleihungen an verbundene Unternehmen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ausleihungen an verbundene Unternehmen"
- },
- {
- "children": [
- {
- "name": "Anteile an verbundenen Unternehmen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anteile an verbundenen Unternehmen"
- },
- {
- "children": [
- {
- "name": "Genossenschaftsanteile zum langfristigen Verbleib",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Genossenschaftsanteile"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ausleihungen an nahe stehende Personen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausleihungen an Gesellschafter",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonstige Ausleihungen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonstige Ausleihungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Festverzinsliche Wertpapiere",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wertpapiere mit Gewinnbeteiligungsanspr\u00fcchen- die dem Halbeink\u00fcnfteverfahren unterliegen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Wertpapiere des Anlageverm\u00f6gens",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Wertpapiere des Anlageverm\u00f6gens"
- },
- {
- "children": [
- {
- "name": "Ausleihungen an Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ausleihungen an Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht"
- }
- ],
- "name": "Finanzanlagen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Geleistete Anzahlungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anzahlungen auf Gesch\u00e4fts- oder Firmenwert",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Geleistete Anzahlungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gewerbliche Schutzrechte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Konzessionen ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Lizenzen an gewerblichen Schutzrechten und \u00e4hnlichen Rechten und Werten ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "EDV-Software",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u00e4hnliche Rechte und Werte ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Konzessionen- gewerbliche Schutzrechte und \u00e4hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Konzessionen- gewerbliche Schutzrechte und \u00e4hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten"
- },
- {
- "children": [
- {
- "name": "Verschmelzungsmehrwert",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Verschmelzungsmehrwert"
- },
- {
- "children": [
- {
- "name": "Gesch\u00e4fts- oder Firmenwert",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Gesch\u00e4fts- oder Firmenwert"
- }
- ],
- "name": "Anlageverm\u00f6gen Immaterielle Verm\u00f6gensgegenst\u00e4nde"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro"
- },
- {
- "children": [
- {
- "name": "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs"
- }
- ],
- "name": "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonstige Aktiva oder sonstige Passiva"
- },
- {
- "children": [
- {
- "name": "Ausstehende Einlagen auf das gezeichnete Kapital- nichteingefordert (Aktivausweis)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Aktivausweis)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ausstehende Einlagen auf das gezeichnete Kapital"
- }
- ],
- "name": "Ausstehende Einlagen auf das gezeichnete Kapital"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Anzahlungen auf andere Anlagen- Betriebs und Gesch\u00e4ftsausstattung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anzahlungen auf technische Anlagen und Maschinen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung im Bau",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wohnbauten im Bau",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anzahlungen auf Gesch\u00e4fts- Fabrik- und andere Bauten auf fremden Grundst\u00fccken",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gesch\u00e4fts- Fabrik- und andere Bauten im Bau auf fremden Grundst\u00fccken",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Technische Anlagen und Maschinen im Bau ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anzahlungen auf Wohnbauten auf fremden Grundst\u00fccken ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gesch\u00e4fts- Fabrik- und andere Bauten im Bau auf eingenen Grundst\u00fccken",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anzahlungen auf Grundst\u00fccke und grundst\u00fccksgleiche Rechte ohne Bauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anzahlungen auf Wohnbauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anzahlungen auf Gesch\u00e4fts- Fabrik-und andere Bauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wohnbauten im Bau",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Geleistete Anzahlungen und Anlagen im Bau",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Geleistete Anzahlungen und Anlagen im Bau"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Hof- und Wegebefestigungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Andere Bauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Einrichtungen f\u00fcr Gesch\u00e4fts-Fabrik und andere Bauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Garagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Au\u00dfenanlagen f\u00fcr Gesch\u00e4fts- Fabrik- und andere Bauten ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gesch\u00e4ftsbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Unbebaute Grundst\u00fccke",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fabrikbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccksgleiche Rechte (Erbbaurecht- Dauerwohnrecht)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccke mit Substanzverzehr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccksanteil des h\u00e4uslichen Arbeitszimmers",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hof- und Wegebefestigungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Au\u00dfenanlagen ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fcckswerte eigener bebauter Grundst\u00fccke",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Garagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wohnbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Andere Bauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bauten auf fremden Grundst\u00fccken",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geb\u00e4udeteile des h\u00e4uslischen Arbeitszimmers",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccke und grundst\u00fccksgleiche Rechte ohne Bauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fabrikbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gesch\u00e4ftsbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Einrichtungen f\u00fcr Wohnbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Einrichtungen f\u00fcr Gesch\u00e4fts-Fabrik und andere Bauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hof- und Wegebefestigungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Au\u00dfenanlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wohnbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Garagen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Grundst\u00fccke- grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Grundst\u00fccke- grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ger\u00fcst- und Schalungsmaterial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pkw",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geringwertige Wirtschaftsg\u00fcter bis 410 Euro",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Andere Anlagen ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Betriebs- und Gesch\u00e4ftsausstattung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ladeneinrichtungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Einbauten in fremde Grundst\u00fccke",
- "report_type": "Balance Sheet"
- },
- {
- "name": "B\u00fcroeinrichtungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Werkzeuge",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Transportmittel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Lkw",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Maschinen gebundene Werkzeuge",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Maschinen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Betriebsvorrichtungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Technische Anlagen ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Technische Anlagen und Maschinen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Technische Anlagen und Maschinen"
- }
- ],
- "name": "Sachanlagen"
- }
- ],
- "name": "Anlageverm\u00f6gen"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Nebenkasse 1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Nebenkasse 2",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Kasse ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Schecks",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks"
- },
- {
- "children": [
- {
- "name": "Bank 1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bank",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Postbank",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bank 3",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Postbank 1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bank 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Postbank 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bank 5",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Postbank 3",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bank 4",
- "report_type": "Balance Sheet"
- },
- {
- "name": "LZB-Guthaben",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Finanzmittelanlagen im Rahmen der Kurzfristigen Finanzdisposition",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten (nicht im Finanzmittelfonds enthalten)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bundesbankguthaben",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Kassenbestand - Bundesbankguthaben - Guthaben b. Kreditinstit. u. Schecks o. Verbindlichk. geg. Kreditinstituten"
- }
- ],
- "name": "Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Abgrenzung aktive latente Steuern ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Abgrenzung latenter Steuern"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Damnum/Disagio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Als Aufwand ber\u00fccksichtigte Z\u00f6lle und Verbrauchsteuern auf Vorr\u00e4te",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Als Aufwand ber\u00fccksichtigte Umstazsteuer auf Anzahlungen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aktive Rechnungsabgrenzung",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Rechnungsabgrenzungsposten"
- }
- ],
- "name": "Abgrenzungsposten"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Geleistete Anzahlungen 16% Vorsteuer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geleistete Anzahlungen 7% Vorsteuer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geleistete Anzahlungen 19% Vorsteuer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geleistete Anzahlungen 15% Vorsteuer",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Geleistete Anzahlungen auf Vorr\u00e4te",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Geleistete Anzahlungen "
- },
- {
- "children": [
- {
- "name": "In Arbeit befindliche Auftr\u00e4ge ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "In Arbeit befindliche Auftr\u00e4ge ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "In Arbeit befindliche Auftr\u00e4ge ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "In Arbeit befindliche Auftr\u00e4ge ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "In Arbeit befindliche Auftr\u00e4ge ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "In Arbeit befindliche Auftr\u00e4ge "
- },
- {
- "children": [
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "* Lager Bestand Zwischenkonto",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "* Lager Bestandswert Korrektur",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "* Lager Differenzkorrektur Marktwert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "* Lager Differenzkorrektur Gewinn / Verlust",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse und Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse und Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse und Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse und Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse und Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse und Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse und Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse und Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse und Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse und Waren (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "report_type": "Balance Sheet"
- },
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- {
- "name": "Waren (Bestand)",
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- {
- "name": "Waren (Bestand)",
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- },
- {
- "name": "Waren (Bestand)",
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- "name": "Waren (Bestand)",
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- {
- "name": "Waren (Bestand)",
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- {
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- "name": "Waren (Bestand)",
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- },
- {
- "name": "Waren (Bestand)",
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- {
- "name": "Waren (Bestand)",
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- },
- {
- "name": "Waren (Bestand)",
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- },
- {
- "name": "Waren (Bestand)",
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- },
- {
- "name": "Waren (Bestand)",
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- },
- {
- "name": "Waren (Bestand)",
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- },
- {
- "name": "Waren (Bestand)",
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- {
- "name": "Waren (Bestand)",
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- {
- "name": "Waren (Bestand)",
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- },
- {
- "name": "Waren (Bestand)",
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- },
- {
- "name": "Waren (Bestand)",
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- {
- "name": "Waren (Bestand)",
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- {
- "name": "Waren (Bestand)",
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- {
- "name": "Waren (Bestand)",
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- "name": "Waren (Bestand)",
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- {
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- {
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- {
- "name": "Unfertige Erzeugnisse",
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- {
- "name": "Unfertige Erzeugnisse",
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- "name": "Unfertige Erzeugnisse",
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- {
- "name": "Unfertige Erzeugnisse",
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- "name": "Unfertige Erzeugnisse",
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- {
- "name": "Unfertige Erzeugnisse",
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- {
- "name": "Unfertige Erzeugnisse",
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- {
- "name": "Unfertige Erzeugnisse",
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- {
- "name": "Unfertige Erzeugnisse",
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- {
- "name": "Unfertige Erzeugnisse",
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- {
- "name": "Unfertige Erzeugnisse",
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- {
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- {
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- },
- {
- "name": "Unfertige Leistungen",
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- },
- {
- "name": "Unfertige Leistungen",
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- {
- "name": "Unfertige Leistungen",
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- {
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- {
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- {
- "name": "Unfertige Erzeugnisse",
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- },
- {
- "name": "Unfertige Erzeugnisse",
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- {
- "name": "Unfertige Erzeugnisse",
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- {
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
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- {
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
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- {
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
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- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
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- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "report_type": "Balance Sheet"
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "report_type": "Balance Sheet"
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "report_type": "Balance Sheet"
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
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- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "report_type": "Balance Sheet"
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "report_type": "Balance Sheet"
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "report_type": "Balance Sheet"
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "report_type": "Balance Sheet"
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "report_type": "Balance Sheet"
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- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
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- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
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- "name": "Roh- Hilfs- und Betriebsstoffe"
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- {
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- {
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- {
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- {
- "name": "Aufzuteilende Vorsteuer 19%",
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- {
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- {
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- {
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- {
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- {
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- "name": "Fremdgeld",
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- {
- "name": "Zur\u00fcckzuzahlende Vorsteuer- \u00a7 15a Abs. 1 UStG- bewegliche Wirtschaftsg\u00fcter",
- "report_type": "Balance Sheet"
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- {
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- {
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- {
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- "name": "Steuererstattungsanspruch gegen\u00fcber andere EG-L\u00e4ndern",
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- },
- {
- "name": "Steuer\u00fcberzahlungen",
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- {
- "children": [
- {
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- },
- {
- "name": "Forderungen gegen Gesellschafter",
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- },
- {
- "name": "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer - Restlaufzeit bis 1 Jahr",
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- },
- {
- "name": "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen - Restlaufzeit bis 1 jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen - Restlaufzeit gr\u00f6\u00dfer 1 jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gegen Gesellschafter - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kautionen - Restlaufzeit gr\u00f6\u00dfer 1 Jar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kautionen - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kautionen ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuerforderungen fr\u00fchere Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus einrichteten Verbrauchsteuern",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuerforderung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuerforderungen Vorjahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Agenturwarenabrechnung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anspr\u00fcche aus R\u00fcckdeckungsversicherungen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde"
- },
- {
- "children": [
- {
- "name": "Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht H-Saldo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht- bundesbankf\u00e4hig",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Forderungen geg. Untern.- m. d. e. Beteiligungsverh\u00e4ltnis besteht od. Verbindl. gegen Untern. - mit denen ein Beteiligungsverh\u00e4ltnis besteht"
- },
- {
- "children": [
- {
- "name": "Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen verbundene Unternehmen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen verbundene Unternehmen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Forderungen gegen verbundene Unternehmen H-Saldo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Besitzwechsel gegen verbundene Unternehmen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gegen verbundene Unternehmen - Restlaufzeit gr\u00f6\u00dfer 1 Jahr. ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Besitzwechsel gegen verbundene Unternehmen- bundesbankf\u00e4hig",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr. ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit gr\u00f6\u00dfer Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Forderungen gegen verbundene Unternehmen ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Forderungen gegen verbundene Unternehmen oder Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen"
- },
- {
- "children": [
- {
- "name": "Gegenkonto 1221-1229- 1240-1245- 1250-1257- 1270-1279- 1290-1297 bei Aufteilung Debitorenkonto",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Forderungen aus Lieferungen und Leistungen H-Saldo oder sonstige Verbindlichkeiten S-Saldo"
- },
- {
- "children": [
- {
- "name": "Gegenkonto zu sonstigen Verm\u00f6gensgegenst\u00e4nden bei Buchungen \u00fcber Debitorenkonto",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit von mehr als 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit bis zu 1 Jahr",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Forderungen aus Lieferungen und Leistungen H-Saldo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Wechsel aus Lieferungen und Leistungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wechsel aus Lieferungen und Leistungen Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wechsel aus Lieferungen und Leistungen Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wechsel aus Lieferungen und Leistungen- bundesbankf\u00e4hig.",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderungen nach \u00a711 Abs. 1 Satz 2 EStG f\u00fcr \u00a7 4/3 EStG",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderungen aus Lieferungen und Leistungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers (E\u00fcR)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderungen aus Lieferungen und Leistungen nach Durchschnittss\u00e4tzen gem\u00e4\u00df \u00a724 UStG (E\u00fcR)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Gegenkonto 1215-1218 bei Aufteilung der Forderungen nach Steuers\u00e4tzen (E\u00fcR)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderungen aus Dienstleistungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit gr\u00f6\u00dfer 1 Jahr.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Zweifelhafte Forderungen - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Zweifelhafte Forderungen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen (E\u00fcR)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Forderungen aus Lieferungen und Leistungen ",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Forderungen aus Lieferungen und Leistungen oder sonstige Verbindlichkeiten"
- },
- {
- "children": [
- {
- "name": "Eingeforderte Nachsch\u00fcsse (gegenkonto 2929)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Eingeforderte Nachsch\u00fcsse"
- },
- {
- "children": [
- {
- "name": "Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Forderungen- nicht eingeforderte ausstehende Einlagen s. Konto 2910)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Eingeforderte- noch ausstehende Kapitaleinlagen"
- }
- ],
- "name": "Forderungen und sonstige Verm\u00f6gensgegenst\u00e4nde"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anteile an verbundenen Unternehmen (Umlaufverm\u00f6gen)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anteile an verbundenen Unternehmen"
- },
- {
- "children": [
- {
- "name": "Eigene Anteile ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Eigene Anteile "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Finanzwechsel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wertpapieranlagen im Rahmen der Kurzfristigen Finanzdisposition ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonstige Wertpapiere",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonstige Wertpapiere"
- }
- ],
- "name": "Wertpapiere"
- }
- ],
- "name": "Umlaufverm\u00f6gen"
- }
- ],
- "name": "Bilanz - Aktiva"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Kurzfristige R\u00fcckstellungen"
- },
- {
- "name": "Gegenkonto zu Konto 9260 - 9268"
- },
- {
- "name": "Langfristige R\u00fcckstellungen- au\u00dfer Pensionen"
- },
- {
- "name": "Mittelfristige R\u00fcckstellungen"
- }
- ],
- "name": "Aufgliederung der R\u00fcckstellungen"
- },
- {
- "children": [
- {
- "name": "Minderung der Entnahmen \u00a74 (4a) EStG (Haben)"
- },
- {
- "name": "Gegenkonto zur Minderung der Entnahmen \u00a74 (4a) EStG"
- },
- {
- "name": "Gegenkonto zur Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG (Haben)"
- },
- {
- "name": "Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG"
- }
- ],
- "name": "Statistische Konten zu \u00a7 4 (4a) EStG"
- },
- {
- "children": [
- {
- "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig"
- },
- {
- "name": "Au\u00dfergew\u00f6hnliche Belastungen"
- },
- {
- "name": "Privateinlagen"
- },
- {
- "name": "Unentgeltliche Wertabgaben"
- },
- {
- "name": "Zuwendungen- Spenden"
- },
- {
- "name": "Grundst\u00fccksertrag"
- },
- {
- "name": "Grundst\u00fccksaufwand"
- },
- {
- "name": "Privatsteuern"
- },
- {
- "name": "Privatentnahmen allgemein"
- },
- {
- "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig"
- }
- ],
- "name": "Privat Teilhafter (f\u00fcr Verrechnung Gesellschafterdarlehen mit Eigenkapitalcharakter- Konto 9840-9849)"
- },
- {
- "children": [
- {
- "name": "Einzahlungsverpflichtungen pers\u00f6nlich haftender Gesellschafter"
- },
- {
- "name": "Einzahlungsverpflichtungen Kommanditisten"
- }
- ],
- "name": "Einzahlungsverpflichtungen im Bereich der Forderungen"
- },
- {
- "children": [
- {
- "name": "Ausgleichsposten f\u00fcr aktivierte eigene Anteile "
- },
- {
- "name": "Ausgleichsposten f\u00fcr aktivierte Bilanzierungshilfen"
- }
- ],
- "name": "Ausgleichsposten f\u00fcr aktivierte eigene Anteile und Bilanzierungshilfen"
- },
- {
- "children": [
- {
- "name": "Gesellschafter-Darlehen"
- },
- {
- "name": "Verlust-/ Vortragskonto"
- },
- {
- "name": "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen"
- }
- ],
- "name": "Kapital Personenhandelsgesellschaft Vollhafter"
- },
- {
- "children": [
- {
- "name": "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen"
- },
- {
- "name": "Gesellschafter-Darlehen"
- }
- ],
- "name": "Kapital Personenhandelsgesellschaft Teilhafter"
- },
- {
- "children": [
- {
- "name": "Steueraufwand der Gesellschafter "
- },
- {
- "name": "Gegenkonto zu 9887"
- }
- ],
- "name": "Steueraufwand der Gesellschafter"
- },
- {
- "children": [
- {
- "name": "Statistische Konten f\u00fcr den Gewinnzuschlag- Gegenkonto zu 9890"
- },
- {
- "name": "Statistische Konten f\u00fcr den Gewinnzuschlag nach \u00a7\u00a7 6b- 6c und 7g EStG (Haben-Buchung)"
- }
- ],
- "name": "Statistische Konten f\u00fcr Gewinnzuschlag"
- },
- {
- "children": [
- {
- "name": "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter"
- },
- {
- "name": "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten"
- }
- ],
- "name": "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen"
- },
- {
- "children": [
- {
- "name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten"
- },
- {
- "name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter"
- }
- ],
- "name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen"
- },
- {
- "children": [
- {
- "name": "Verrechnungskonto f\u00fcr Anteil Verbindlichkeitskonten"
- },
- {
- "name": "Anteil f\u00fcr Verbindlichkeitskonten"
- }
- ],
- "name": "Statistische Konten f\u00fcr den GuV-Ausweis in \"Gutschrift bzw. Belastung auf Verbindlichkeitskonten\" bei den Zuordnungstabellen f\u00fcr PersHG nach KapCoRiLiG"
- },
- {
- "children": [
- {
- "name": "Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)"
- },
- {
- "name": "SO Commitment"
- },
- {
- "name": "Umsatzsteuer in den Forderungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)"
- },
- {
- "name": "Gegenkonto 9893-9894 f\u00fcr die Aufteilung der Umsatzsteuersatz (E\u00fcR)"
- },
- {
- "name": "Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz (E\u00fcR)"
- },
- {
- "name": "Vorsteuer in den Verbindlichkeiten zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)"
- },
- {
- "name": "Gegenkonto 9896-9897 f\u00fcr die Aufteilung der Vorsteuer (E\u00fcR)"
- }
- ],
- "name": "Vorsteuer-/Umsatzsteuerkonten zur Korrektur der Forderungen/ Verbindlichkeiten (E\u00fcR)"
- },
- {
- "children": [
- {
- "name": "Gegenkonto f\u00fcr statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118"
- },
- {
- "name": "Gegenkonto zu Konten 9120- 9135-9140"
- },
- {
- "name": "Gesch\u00e4ftsraum m2"
- },
- {
- "name": "Auftragseingang im Gesch\u00e4ftsjahr"
- },
- {
- "name": "Verkaufstage"
- },
- {
- "name": "Verkaufsraum m2"
- },
- {
- "name": "Verkaufskr\u00e4fte"
- },
- {
- "name": "Auftragsbestand"
- },
- {
- "name": "Erweiterungsinvestitionen"
- },
- {
- "name": "Anzahl der Barkunden"
- },
- {
- "name": "Besch\u00e4ftigte Personen"
- },
- {
- "name": "Unbezahlte Personen"
- },
- {
- "name": "Anzahl Kreditkunden monatlich"
- },
- {
- "name": "Anzahl Rechnungen"
- },
- {
- "name": "Anzahl Kreditkunden aufgelaufen"
- }
- ],
- "name": "Statistische Konten f\u00fcr Betriebswirtschaftliche Auswertungen (BWA)"
- },
- {
- "children": [
- {
- "name": "Saldenvortr\u00e4ge Debitoren"
- },
- {
- "name": "Offene Posten aus 1998"
- },
- {
- "name": "Offene Posten aus 2003"
- },
- {
- "name": "Saldenvortr\u00e4ge- Sachkonten"
- },
- {
- "name": "Saldenvortr\u00e4ge Kreditoren"
- },
- {
- "name": "Offene Posten aus 2009"
- },
- {
- "name": "Offene Posten aus 2006"
- },
- {
- "name": "Offene Posten aus 2004"
- },
- {
- "name": "Summenvortragskonto"
- },
- {
- "name": "Offene Posten aus 1992"
- },
- {
- "name": "Offene Posten aus 1993"
- },
- {
- "name": "Offene Posten aus 1995"
- },
- {
- "name": "Offene Posten aus 1996"
- },
- {
- "name": "Offene Posten aus 1997"
- },
- {
- "name": "Offene Posten aus 2000"
- },
- {
- "name": "Offene Posten aus 2001"
- },
- {
- "name": "Offene Posten aus 2007"
- },
- {
- "name": "Offene Posten aus 1990"
- },
- {
- "name": "Offene Posten aus 1999"
- },
- {
- "name": "Offene Posten aus 2002"
- },
- {
- "name": "Offene Posten aus 2008"
- },
- {
- "name": "Offene Posten aus 2005"
- },
- {
- "name": "Offene Posten aus 1991"
- },
- {
- "name": "Offene Posten aus 1994"
- },
- {
- "name": "Saldenvortr\u00e4ge"
- }
- ],
- "name": "Vortragskonten"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gezeichnetes Kapital in DM (Art. 42 Abs. 3 S. 1 EGHGB)"
- }
- ],
- "name": "Gezeichnetes Kapital in DM"
- },
- {
- "children": [
- {
- "name": "Gezeichnetes Kapital in Euro (Art. 42 Abs. 3 S. 2 EGHGB)"
- },
- {
- "name": "Gegenkonto zu 9220-9221"
- }
- ],
- "name": "Gezeichnetes Kapital in Euro"
- }
- ],
- "name": "Statistische Konten zur informativen Angabe des gezeichneten Kapitals in anderer W\u00e4hrung"
- },
- {
- "children": [
- {
- "name": "Gegenkonto zu Konten 9230- 9238"
- },
- {
- "name": "Investitionszulagen "
- },
- {
- "name": "Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten"
- },
- {
- "name": "Baukostenzusch\u00fcsse"
- },
- {
- "name": "Investitionszusch\u00fcsse "
- },
- {
- "name": "Gegenkonto zu Konto 9245-47"
- },
- {
- "name": "Forderungen aus Sachanlagenverk\u00e4ufen bei sonstigen Verm\u00f6gensgegenst\u00e4nden"
- },
- {
- "name": "Gegenkonto zu Konto 9240-43"
- },
- {
- "name": "Forderungen aus Verk\u00e4ufen von Finanzanlagen bei sonstigen Verm\u00f6gensgegenst\u00e4nden"
- },
- {
- "name": "Forderungen aus Verk\u00e4ufen immaterielle Verm\u00f6gensgegenst\u00e4nde bei sonstigen Verm\u00f6gensgegenst\u00e4nden"
- },
- {
- "name": "Investitionsverbindlichkeiten aus Sachanlagenk\u00e4ufen bei Leistungsverbindlichkeiten"
- },
- {
- "name": "Investitionsverbindlichkeiten aus K\u00e4ufen von Finanzanlagen bei Leistungsverbindlichkeiten"
- },
- {
- "name": "Investitionsverbindlichkeiten aus K\u00e4ufen von immateriellen Verm\u00f6gensgegenst\u00e4nden bei Leistungsverbindlichkeiten"
- }
- ],
- "name": "Passive Rechnungsabgrenzung"
- },
- {
- "children": [
- {
- "name": "Verbindlichkeiten aus B\u00fcrgschaften- Wechsel- und Scheckb\u00fcrgschaften gegen\u00fcber verbundenen Unternehmen"
- },
- {
- "name": "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen"
- },
- {
- "name": "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln"
- },
- {
- "name": "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln gegen\u00fcber verbundenen Unternehmen"
- },
- {
- "name": "Verbindlichkeiten aus B\u00fcrgschaften- Wechsel- und Scheckb\u00fcrgschaften"
- },
- {
- "name": "Verpflichtungen aus Treuhandverm\u00f6gen"
- },
- {
- "name": "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen"
- },
- {
- "name": "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten"
- },
- {
- "name": "Gegenkonto zu 9271 - 9279 (Soll-Buchung)"
- },
- {
- "name": "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen"
- }
- ],
- "name": "Statistische Konten f\u00fcr in der Bilanz auszuweisende Haftungsverh\u00e4ltnisse"
- },
- {
- "children": [
- {
- "name": "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen"
- },
- {
- "name": "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB gegen\u00fcber verbundenen Unternehmen"
- },
- {
- "name": "Gegenkonto zu 9281-9284"
- },
- {
- "name": "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen"
- },
- {
- "name": "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB"
- }
- ],
- "name": "Statistische Konten f\u00fcr die im Anhang anzugebenden sonstigen finanziellen Verpflichtungen"
- },
- {
- "children": [
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2011"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2013"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2012"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2015"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2017"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2019"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2018"
- },
- {
- "name": "Name des Gesellschafters Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2010"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2064"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2065"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2066"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2067"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2060"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2061"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2062"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2063"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2068"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2014"
- },
- {
- "name": "Name des Gesellschafters Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2077"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2076"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2074"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2073"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2072"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2071"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2070 "
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2079"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2078"
- },
- {
- "name": "T\u00e4tigkeitsverg\u00fctung Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9826"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9814"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9822"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9821"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0061"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0068"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0069"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0062"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0063"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0066"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0067"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0064"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0065"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9813"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9812"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9810"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9817"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9815"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0082"
- },
- {
- "name": "Sonstige Verg\u00fctungen Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto 9840-49 Teilhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2059"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2058"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2055"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2054"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2057"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2051"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2050"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2053"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2052"
- },
- {
- "name": "L\u00f6sch- und Korrekturschl\u00fcssel"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0060"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9824"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9825"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9823"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9820 "
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9828"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2069"
- },
- {
- "name": "Tantieme Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2016"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0089"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0081"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0080 "
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0087"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0086"
- },
- {
- "name": "Restanteil Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9818"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9811"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9816"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2022"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2023"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2027"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0088"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0083"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0085"
- },
- {
- "name": "Sonstige Verg\u00fctungen Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0084"
- },
- {
- "name": "Gebrauchs\u00fcberlassung Vollhafter"
- },
- {
- "name": "L\u00f6sch- und Korrekturschl\u00fcssel"
- },
- {
- "name": "Restanteil Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9827"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2056"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9829"
- },
- {
- "name": "Darlehensverzinsung Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2029"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2020"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2021"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2024"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2026"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2028"
- },
- {
- "name": "Gebrauchs\u00fcberlassung Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2025"
- },
- {
- "name": "Darlehensverzinsung Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9819"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2075"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2008"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2009"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2006"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2007"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2004"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2005"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2002"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2003"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2000"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2001"
- },
- {
- "name": "T\u00e4tigkeitsverg\u00fctung Vollhafter"
- },
- {
- "name": "Tantieme Vollhafter"
- }
- ],
- "name": "Statistische Konten f\u00fcr die Kapitalkontenentwicklung"
- },
- {
- "children": [
- {
- "name": "Mahngeb\u00fchren bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG"
- },
- {
- "name": "Zinsen bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG"
- },
- {
- "name": "Gegenkonto zu 9287 und 9288"
- },
- {
- "name": "Gegenkonto zu 9290"
- },
- {
- "children": [
- {
- "name": "Einlagen stiller Gesellschafter"
- }
- ],
- "name": "Einlagen stiller Gesellschafter"
- },
- {
- "children": [
- {
- "name": "Steuerrechtlicher Ausgleichsposten"
- }
- ],
- "name": "Steuerrechtlicher Ausgleichsposten"
- },
- {
- "name": "Statistisches Konto Fremdgeld"
- },
- {
- "name": "Statistisches Konto steuerfreie Auslagen"
- },
- {
- "name": "Gegenkonto zu 9292"
- }
- ],
- "name": "Statistische Konten f\u00fcr 4 Abs. 3 EStG"
- },
- {
- "children": [
- {
- "name": "Gegenkonto zu 9918 (Haben)"
- },
- {
- "name": "Kinderbetreuungskosten (wie Betriebsausgaben steuerlich anzusetzender Betrag)"
- }
- ],
- "name": "Statistische konten f\u00fcr Kinderbetreuungskosten"
- },
- {
- "children": [
- {
- "name": "Produktive L\u00f6hne"
- },
- {
- "name": "Gegenkonto zu 9210"
- },
- {
- "name": "Gegenkonto zu 9200"
- },
- {
- "name": "Besch\u00e4ftigte Personen"
- }
- ],
- "name": "Statistische Konten f\u00fcr den Kennziffernteil der Bilanz"
- },
- {
- "children": [
- {
- "name": "Eigenkapitalersetzende Gesellschafterdarlehen "
- },
- {
- "name": "Gegenkonto zu 9250 und 9255"
- },
- {
- "name": "Ungesicherte Gesellschafterdarlehen mit Restlaufzeit gr\u00f6\u00dfer 5 Jahre"
- }
- ],
- "name": "Eigenkapitalersetzende Gesellschafterdarlehen "
- }
- ],
- "name": "Vortrags- Kapital- und Statistische Konten"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "R\u00fcckstellungen f\u00fcr Pensions\u00e4hnliche Verpflichtungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pensionsr\u00fcckstellungen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "R\u00fcckstellungen zur Erf\u00fcllung der Aufbewahrungspflichten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Umweltschutz",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aufwandsr\u00fcckstellungen gem\u00e4\u00df \u00a7 249 Abs. 2 HGB",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr unterlassene Aufwendungenn f\u00fcr Instandhaltung- Nachholung innerhalb des 4. bis 12. Monats",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Abraum- und Abfallbeseitigung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Abschluss- und Pr\u00fcfungskosten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr drohende Verluste aus schwebenden Gesch\u00e4ften",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Gew\u00e4hrleistungen (Gegenkonto 6790)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Personelkosten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr unterlassene Aufwendungenn f\u00fcr Instandhaltung- Nachholung in den ersten drei Monaten",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonstige R\u00fcckstellungen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonstige R\u00fcckstellungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "K\u00f6rperschaftsteuerr\u00fcckstellung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gewerbesteuerr\u00fcckstellung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellung f\u00fcr latente Steuern ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Steuerr\u00fcckstellungen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Steuerr\u00fcckstellungen"
- }
- ],
- "name": "R\u00fcckstellungen "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Abgrenzungen zur unterj\u00e4hrigen Kostenverrechnung f\u00fcr BWA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonstige Passiva oder sontige Aktiva"
- },
- {
- "children": [
- {
- "name": "Passive Rechnungsabgrenzung",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Rechnungsabgrenzungsposten"
- }
- ],
- "name": "Rechnungsabgrenzungsposten"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verbindlichkeiten aus Betriebssteuern und -abgaben",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Lohn und Gehalt",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten f\u00fcr Einbehaltungen von Arbeitnehmern",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten an das Finanzamt aus abzuf\u00fchrendem Bauabzugsbetrag",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten f\u00fcr Verbrauchsteuern",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Verm\u00f6gensbildung ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Partiarische Darlehen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Partiarische Darlehen - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Partiarische Darlehen - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen - Restlaufzeit 1 bis 5 jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Kautionen - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Kautionen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Kautionen - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen - Restlaufzeit gr\u00f6\u00dfer 5 jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen - Restlaufzeit bis 1 jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kreditkartenabrechnung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern f\u00fcr offene Aussch\u00fcttungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen typisch stiller Gesellschaftler",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen typisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen typisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Verbindlichkeiten z.B. nach \u00a7 11 Abs. 2 Satz 2 EStG f\u00fcr \u00a7 4/3 EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(frei- in Bilanz kein Restlaufzeit vermerkt)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen atypisch stiller Gesellschaftler ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Agenturwarenabrechnungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen typisch stiller Gesellschaftler - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Verbindlichkeiten - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gegenkonto 3500-3569 bei Aufteilung der Konten 3570-3598",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonstige Verbindlichkeiten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Voraussichtliche Beitragsschuld gegen\u00fcber den Sozialversicherungstr\u00e4gern",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen/Werlieferungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Einbehaltungen (KapESt und Solz auf KapESt)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit (f\u00fcr \u00a7 4/3 EStG)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Steuerzahlungen an andere EG-L\u00e4nder",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonstige Verbindlichkeiten "
- },
- {
- "children": [
- {
- "name": "Verrechnungskonto geleistete Anzahlungen bei Buchung \u00fcber Kreditorenkonto",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde H-Saldo"
- },
- {
- "children": [
- {
- "name": "Umsatzsteuer nicht f\u00e4llig 16%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen 16%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig 7%",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Steuerr\u00fcckstellungen oder sonstige Verm\u00f6gensgegenst\u00e4nde "
- },
- {
- "children": [
- {
- "name": "Verbindlichkeiten aus Lohn- und Kirchensteuer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gewinnverf\u00fcgungskonto stille Gesellschafter",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Verrechnungskonten (Interimskonto)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer- Vorauszahlungen 1/11",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Nachsteuer- UStVA Kz. 65",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer nach \u00a713b UStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer nach \u00a713b UStG 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer aus der Auslagerung von Gegenst\u00e4nden aus einem Umsatzsteuerlager",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer- Vorauszahlungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb 16%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer 16%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer 19%",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Lohn- und Gehaltsverrechnung \u00a7 11 Abs. 2 EStG f\u00fcr \u00a7 a Abs. 3 EStG",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Lohn- und Gehaltsverrechnungskonto",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer nach \u00a713b UStG 16%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Einfuhrumsatzsteuer aufgeschoben bis",
- "report_type": "Balance Sheet"
- },
- {
- "name": "In Rechnung unrichtig oder unberechtigt ausgewiesene Steuerbetr\u00e4ge- UStVA Kz. 69",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer 7%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer fr\u00fchere Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer Vorjahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer laufendes Jahr",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde oder sonstige Verbindlichkeiten"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Anleihen- konvertibel Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anleihen- konvertibel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anleihen- konvertibel Restlaufzeit gr\u00f6\u00dfer 5 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anleihen- konvertibel Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anleihen- nicht konvertibel Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anleihen- nicht konvertibel Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anleihen- nicht konvertibel Restlaufzeit gr\u00f6\u00dfer 5 Jahre ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anleihen- nicht konvertibel",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anleihen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(frei- in Bilanz kein Restlaufzeit vermerkt)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten oder Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks"
- },
- {
- "children": [
- {
- "name": "Gegenkonto 3159-3209 bei Aufteilung der Konten 3210-3248",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Erhaltene- versteuerte Anzahlungen 19% Ust (Verbindlichkeiten)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Anzahlungen 16% USt",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Anzahlungen 15% USt",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Anzahlungen 7% USt",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Anzahlungen Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Anzahlungen Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Anzahlungen Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Erhaltene Anzahlungen auf Bestellungen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Erhaltene Anzahlungen auf Bestellungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen f\u00fcr Investitionen f\u00fcr \u00a7 4/3 EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gegenkonto 3305-3307 bei Aufteilung der Verbindlichkeiten nach Steuers\u00e4tzen (E\u00fcR)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Lieferanten Verbindlichkeiten Dienstleistungen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer (E\u00fcR)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen oder sonstige Verm\u00f6gensgegenst\u00e4nde"
- },
- {
- "children": [
- {
- "name": "Gegenkonto 3335-3348- 3420-3449- 3470-3499 bei Aufteilung Kreditorenkonto",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen S-Saldo oder sonstige Verm\u00f6gensgegenst\u00e4nde H-Saldo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht oder Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen oder Forderungen gegen verbundene Unternehmen"
- }
- ],
- "name": "Verbindlichkeiten "
- }
- ],
- "name": "Fremdkapital"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Andere Zuzahlungen in das Eigenkapital ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kapitalr\u00fccklage durch Ausgabe von Anteilen \u00fcber Nennbetrag",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kapitalr\u00fccklage durch Zuzahlungen gegen Gew\u00e4hrung eines Vorzugs f\u00fcr Anteile",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kapitalr\u00fccklage durch Ausgabe von Schuldverschreibungen f\u00fcr Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Eingefordertes Nachschusskapital (Gegenkonto 1299)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Kapitalr\u00fccklage",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Kapitalr\u00fccklage"
- }
- ],
- "name": "Kapitalr\u00fccklage"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 1 EntwLStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 14 BerlinFG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil f\u00fcr F\u00f6rderung nach \u00a7 3 ZonenRFG / \u00a74-6 F\u00f6rdergebietsG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 4d EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 7g Abs. 1 EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 82e EStDV",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 52 Abs. 16 EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 80 EStDV",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 79 EStDV",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 7d EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 6d EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach Abschnitt 35 EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 6b EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil steuerfreie R\u00fccklagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 7g Abs. 3 u. 7 EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil- Sonderabschreibung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 82a EStDV",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 82d EStDV",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonderposten mit R\u00fccklageanteil"
- },
- {
- "children": [
- {
- "name": "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro"
- },
- {
- "children": [
- {
- "name": "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen"
- }
- ],
- "name": "Sonderposten mit R\u00fccklageanteil"
- },
- {
- "children": [
- {
- "name": "Verlustausgleichskonto",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kommandit-Kapital",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gesellschafter-Darlehen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(zur freien Verf\u00fcgung )",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Kapital Teilhaber"
- },
- {
- "children": [
- {
- "name": "Grundst\u00fccksertrag ( Umsatzsteuerschl\u00fcssel m\u00f6glich)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausgew\u00f6hnliche Belastungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Privatentnahmen allgemein",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccksertrag",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Unentgeltliche Wertabgaben",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccksaufwand (Umsatzsteuerschl\u00fcssel m\u00f6glich)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Zuwendungen- Spenden",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccksaufwand",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Privateinlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Privatsteuern",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Privat Vollhafter/ Einzelunternehmer"
- },
- {
- "children": [
- {
- "name": "Gesellschafter-Darlehen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(zur freien Verf\u00fcgung )",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Festkapital",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Variables Kapital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Kapital Vollhafter / Einzelunternehmer"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Eigenkapitalanteil von Wertaufholungen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Andere Gewinnr\u00fccklagen ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Andere Gewinnr\u00fccklagen"
- },
- {
- "children": [
- {
- "name": "R\u00fccklage f\u00fcr Eigene Anteile",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00fccklage f\u00fcr Eigene Anteile"
- },
- {
- "children": [
- {
- "name": "Satzungsm\u00e4\u00dfige R\u00fccklagen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Satzungsm\u00e4\u00dfige R\u00fccklagen"
- },
- {
- "children": [
- {
- "name": "Gesetzliche R\u00fccklagen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Gesetzliche R\u00fccklagen"
- }
- ],
- "name": "Gewinnr\u00fccklagen"
- },
- {
- "children": [
- {
- "name": "Grundst\u00fccksaufwand",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Privatsteuern",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Privateinlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Zuwendungen- Spenden",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccksertrag",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausgew\u00f6hnliche Belastungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Privatentnahmen allgemein",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Unentgeltliche Wertabgaben",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Privat Teilhafter"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gezeichnetes Kapital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Gezeichnetes Kapital"
- },
- {
- "children": [
- {
- "name": "Ausstehende Einlagen auf das gezeichnete Kapital- nicht eingefordert (Passivausweis- von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konto 1298)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Nicht eingeforderte ausstehende Einlagen"
- }
- ],
- "name": "Gezeichnetes Kapital"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Vortrag auf neue Rechnung (Bilanz)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Vortrag auf neue Rechnung "
- },
- {
- "children": [
- {
- "name": "Verlustvortrag vor Verwendung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gewinnvortrag vor Verwendung",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Gewinnvortrag / Verlustvortrag"
- }
- ],
- "name": "Gewinnvortrag / Verlustvortrag vor Verwendung"
- }
- ],
- "name": "Eigenkapital"
- }
- ],
- "name": "Bilanz - Passiva"
- }
- ],
- "name": "Bilanz"
- }
- ],
- "name": "Deutscher Kontenplan SKR04"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_de_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_de_chart_template.json
deleted file mode 100644
index a1be451..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_de_chart_template.json
+++ /dev/null
@@ -1,5645 +0,0 @@
-{
- "name": "Deutscher Kontenplan SKR03",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro"
- },
- {
- "children": [
- {
- "name": "Aufwand Umsatzsteuer auf Anzahlungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aufwand Z\u00f6lle und Verbrauchsteuern",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Damnum/Disagio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aktive Rechnungsabgrenzung",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Rechnungsabgrenzungsposten"
- },
- {
- "children": [
- {
- "name": "Ingangsetzungs- und Erweiterungsaufwand",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Gesch\u00e4fts- oder Firmenwert",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verschmelzungsmehrwert",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Gesch\u00e4fts- oder Firmenwert"
- },
- {
- "children": [
- {
- "name": "Konzessionen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Konzessionen und gewerbl.Schutzrechte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gewerbliche Schutzrechte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "EDV-Software",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u00c4hnliche Rechte und Werte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Lizenzen an gewerblichen Schutzrechten",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Konzessionen, gewerbliche Schutzrechte und \u00e4hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten"
- },
- {
- "children": [
- {
- "name": "Anzahlungen immaterielle VermG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anzahlungen auf Gesch\u00e4fts-, Firmenwert",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "geleistete Anzahlungen"
- }
- ],
- "name": "Immaterielle Verm\u00f6gensgegenst\u00e4nde"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ausleihungen an verbundene Unternehmen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ausleihungen an verbundene Unternehmen"
- },
- {
- "children": [
- {
- "name": "Ausleihungen an nahe stehende Personen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ausleihungen an Gesellschafter",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Ausleihungen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "sonstige Ausleihungen"
- },
- {
- "children": [
- {
- "name": "Wertpapiere mit Gewinnbeteil.anspr\u00fcch.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Festverzinsliche Wertpapiere",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wertpapiere des Anlageverm\u00f6gens",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Wertpapiere des Anlageverm\u00f6gens"
- },
- {
- "children": [
- {
- "name": "Genossenschaftsanteile z.lfr.Verbleib",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Genossenschaftsanteile"
- },
- {
- "children": [
- {
- "name": "LV-R\u00fcckdeckungsanspr\u00fcche z.lfr.Verbl.",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen"
- },
- {
- "children": [
- {
- "name": "Ausleih. an UN mit Beteiligungsverh.",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ausleihungen an Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht"
- },
- {
- "children": [
- {
- "name": "Atypische stille Beteiligungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Andere Beteiligungen an Kapitalges.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Typisch stille Beteiligungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Beteiligungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Andere Beteiligungen an Personenges.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Beteiligung GmbH Co.an Komplement\u00e4r GmbH",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Beteiligungen"
- },
- {
- "children": [
- {
- "name": "Anteile an verbundenen Unternehmen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anteile a.herrschender Gesellschaft",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anteile an verbundenen Unternehmen"
- }
- ],
- "name": "Finanzanlagen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Anzahlg. auf Wohnbauten a.eig.Grundst",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wohnbauten im Bau",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anzahlung Betriebs- u. Gesch.ausstattung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Betriebs- u. Gesch.ausstattung im Bau",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wohnbauten im Bau",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anzahlungen a. Wohnbauten a. fremd. Gr.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Technische Anlagen und Maschinen im Bau",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anzahlungen auf technische Anlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anzahlg. auf Bauten fremd. Grundst\u00fccken",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gesch\u00e4fts-,Fabrik-u.and. Bauten im Bau",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anzahlungen a.Grundst\u00fccke ohne Bauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anzahlg. auf Bauten eigen. Grundst\u00fccken",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gesch\u00e4fts-,Fabrik-u.and. Bauten im Bau",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "geleistete Anzahlungen und Anlagen im Bau"
- },
- {
- "children": [
- {
- "name": "Hof- und Wegebefestigungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Einrichtung Fabrik- und Gesch\u00e4ftsbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Garagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Au\u00dfenanlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Andere Bauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fabrikbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fabrikbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Garagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Au\u00dfenanlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hof- und Wegebefestigungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Einrichtung Fabrik- und Gesch\u00e4ftsbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Andere Bauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bauten auf fremden Grundst\u00fccken",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gesch\u00e4ftsbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geb\u00e4udeteil h\u00e4usliches Arbeitszimmer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Einrichtungen f\u00fcr Wohnbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wohnbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Garagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hof- und Wegebefestigungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Au\u00dfenanlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccke,grndst.Rechte und Bauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccksanteil h\u00e4usl. Arbeitszimmer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Au\u00dfenanlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hof- und Wegebefestigungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wohnbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Garagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Einrichtungen f\u00fcr Wohnbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Unbebaute Grundst\u00fccke",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccke, grundst\u00fccksgl. Rechte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccksgleiche Rechte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccke mit Substanzverzehr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fcckswert bebauter Grundst\u00fccke",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bauten auf eigenen Grundst\u00fccken",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gesch\u00e4ftsbauten",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Grundst\u00fccke, grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken"
- },
- {
- "children": [
- {
- "name": "Technische Anlagen und Maschinen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Maschinen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Betriebsvorrichtungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Transportanlagen und \u00c4hnliches",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Maschinelle Anlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Maschinengebundene Werkzeuge",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "technische Anlagen und Maschinen"
- },
- {
- "children": [
- {
- "name": "B\u00fcroeinrichtung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ladeneinrichtung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "PKW",
- "report_type": "Balance Sheet"
- },
- {
- "name": "LKW",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geringwertige Wirtschaftsg\u00fcter",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geringwertige WG Sammelposten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Betriebs-u.Gesch.ausstattung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Transportmittel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Werkzeuge",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Einbauten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ger\u00fcst- und Schalungsmaterial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Betriebsausstattung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Andere Anlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gesch\u00e4ftsausstattung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Betriebs- und Gesch\u00e4ftsausstattung",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "andere Anlagen, Betriebs- und Gesch\u00e4ftsausstattung"
- }
- ],
- "name": "Sachanlagen"
- }
- ],
- "name": "Anlageverm\u00f6gen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bank 4",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Schecks",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Finanzmittelanlagen kurzfr. Disposition",
- "report_type": "Balance Sheet"
- },
- {
- "name": "LZB-Guthaben",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bundesbankguthaben",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Nebenkasse 1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Postbank 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bank 3",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gg. Kreditinstituten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kasse",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bank 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Postbank",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bank 1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Postbank 3",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Nebenkasse 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Postbank 1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bank",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bank 5",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Kautionen (g. 1 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "K\u00f6rperschaftsteuerguthaben \u00a737 (g.1 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gegen Personal (g. 1Jahr)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gg. Gesellschafter (g.1J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde (g.1 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gg. Aufsichtsratsm. (g.1 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gg. Gesch\u00e4ftsf.(g.1J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen g. 1 Jahr",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "davon mit einer Restlaufzeit von mehr als einem Jahr"
- },
- {
- "name": "Nachtr\u00e4gl. abz. Vorsteuer \u00a7 15a Abs. 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Zur\u00fcckzuzahlende Vorsteuer \u00a715a Abs.2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kautionen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kautionen (bis 1 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Agenturwarenabrechnung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "K\u00f6rperschaftsteuerguthaben \u00a737 (b.1 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gegen Personal (bis 1Jahr)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderg. gg. Personal Lohn- u. Gehalt",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Nachtr\u00e4gl. abz. Vorsteuer, bewegl. WG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gg. Gesch\u00e4ftsf.(b.1J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde (b.1 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gg. Gesellschafter (b.1J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gg. Aufsichtsratsm. (b.1 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Genossenschaftsanteile z.kfr.Verbleib",
- "report_type": "Balance Sheet"
- },
- {
- "name": "GmbH-Anteile z.kurzfristigen Verbleib",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anspr\u00fcche a. R\u00fcckdeckungsversicherung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verrechnung geleistete Anzahlungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geldtransit",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aufzuteilende Vorsteuer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aufzuteilende Vorsteuer 7%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aufzuteilende Vorsteuer aus EG-Erwerb",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aufzuteil. Vorsteuer aus EG-Erwerb 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aufzuteilende Vorsteuer 16%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aufzuteilende Vorsteuer 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aufzuteil. Vorsteuer \u00a7\u00a7 13a/13b UStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aufzuteil. Vorsteuer \u00a7\u00a713a/13b USt 16%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aufzuteil. Vorsteuer \u00a7\u00a713a/13b USt 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gewinnermittlung \u00a74/3 nicht ergebnisw.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gewinnermittlung \u00a74/3 ergebniswirksam",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wirtschaftsg\u00fcter Umlaufverm. \u00a7 4/3 EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Abziehbare Vorsteuer aus EG-Erwerb 16%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Abziehbare Vorsteuer aus EG-Erwerb",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Abziehbare Vorsteuer 7%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Abziehbare Vorsteuer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Abziehbare Vorsteuer \u00a7 13b UStG 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Abziehbare Vorsteuer 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Abziehbare Vorsteuer 16%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Abziehbare Vorsteuer aus EG-Erwerb 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Abziehbare Vorsteuer \u00a7 13b UStG 16%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Abziehbare Vorsteuer \u00a7 13b UStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u00dcberleitung Kostenstellen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Vorsteuer im Folgejahr abziehbar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "K\u00f6rperschaftsteuerr\u00fcckforderung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus Verbrauchsteuern",
- "report_type": "Balance Sheet"
- },
- {
- "name": "USt-Forderungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Steuererst.anspruch gegen ander. EG-Land",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderg. an FA aus abgef\u00fchrtem Bauabzug",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Steuer\u00fcberzahlungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verrechnung Ist-Versteuerung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Zur\u00fcckzuzahl. Vorsteuer, unbewegl. WG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Nachtr\u00e4gl. abz. Vorsteuer, unbewegl. WG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Zur\u00fcckzuzahlende Vorsteuer, bewegl.WG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Vorsteuer aus Investitionen \u00a7 4/3 EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gegenkto. Vorsteuer Durchschnittss\u00e4tze",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gegenkonto Vorsteuer \u00a7 4/3 EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aufl\u00f6sung Vorsteuer Vorjahr \u00a7 4/3 EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Vorsteuer allgem. Durchschnittss\u00e4tze",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Vorsteuer EG-Erwerb neue Kfz ohne UStID",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Abziehbare Vorsteuer \u00a7 13a UStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Einfuhr-Umsatzsteuer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Durchlaufende Posten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fremdgeld",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "sonstige Verm\u00f6gensgegenst\u00e4nde"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Forderungen aus Lieferungen u.Leistung",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderungen aus Lieferungen u.Leistung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderg. aus L+L gg.Gesellschafter b.1 J",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderungen aus Lieferungen u.Leistung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gegenkonto sonst.VG bei Buchung Debitor",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gegenkonto bei Aufteilung Debitoren",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderungen aus L+L gg. Gesellschafter",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Forderg. aus L+L gg.Gesellschafter g.1 J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Einzelwertberichtigung Forderung(g.1J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pauschalwertberichtigung Forderg./g.1J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderg.a. Lieferungen/Leistungen g.1 J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wechsel a. Lieferungen/Leistungen g.1 J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Zweifelhafte Forderungen (g. 1 Jahr)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "davon mit einer Restlaufzeit von mehr als einem Jahr"
- },
- {
- "name": "Einzelwertberichtigung Forderung(b.1J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pauschalwertberichtigung Forderg./b.1J",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderungen nach \u00a7 11 EStG f\u00fcr \u00a7 4/3",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderg.a. Lieferungen/Leistungen b.1 J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gegenkto Aufteilung der Forderungen L+L",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus L+L gem\u00e4\u00df \u00a7 24 UStG",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderg. aus stfr., n. steuerbaren L+L",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderungen aus L+L erm\u00e4\u00dfigt. Steuersatz",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus L+L allgem. Steuersatz",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wechsel a. Lieferungen/Leistungen bbf.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wechsel aus Lieferung und Leistung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wechsel a. Lieferungen/Leistungen b.1 J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Zweifelhafte Forderungen (bis 1 Jahr)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Zweifelhafte Forderungen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Forderungen aus Lieferungen und Leistungen"
- },
- {
- "children": [
- {
- "name": "WB Forderg.gg.UN m.Beteiligg.verh. b.1J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderg. L+L gg.UN m.Beteiligg.verh.b1J",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderg. L+L gg.UN m. Beteiligungsverh.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderg. gg. UN mit Beteiligg.verh. b.1J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gg. UN m. Beteiligungsverh.",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "WB Forderg.gg.UN m.Beteiligg.verh. g.1J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderg. L+L gg.UN m.Beteiligg.verh.g1J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderg. gg. UN mit Beteiligg.verh. g.1J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Besitzwechsel gg.UN m.Beteiligg.verh.g1J",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "davon mit einer Restlaufzeit von mehr als einem Jahr"
- },
- {
- "name": "Besitzwechsel gg.UN m. Beteiligungsverh.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Besitzwechsel gg.UN m.Beteiligg.verh.b1J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Besitzwechsel gg.UN m.Beteiligg.verh.bbf",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Forderungen gegen Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht"
- },
- {
- "children": [
- {
- "name": "Forderungen gg. verbundene UN(b. 1 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen gegen verbund.Unternehmen",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Forderungen gg. verbundene UN(g. 1 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "WB Forderungen gg. verbundene UN (g.1J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus L+L gg. verbund. UN g.1J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Besitzwechsel gegen verbundene UN (g.1J)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "davon mit einer Restlaufzeit von mehr als einem Jahr"
- },
- {
- "name": "WB Forderungen gg. verbundene UN (b.1J)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Forderungen aus L+L gg. verbundenen UN",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Forderungen aus L+L gg. verbund. UN b.1J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Besitzwechs.gg.verb.UN, bundesbankf\u00e4hig",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Besitzwechsel gegen verbundene UN (b.1J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Besitzwechsel gegen verbund. Unternehmen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Forderungen gegen verbundene Unternehmen"
- }
- ],
- "name": "Forderungen und sonstige Verm\u00f6gensgegenst\u00e4nde"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Geleistete Anzahlungen 16% Vorsteuer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geleistete Anzahlungen 15% Vorsteuer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geleistete Anzahlungen 7% Vorsteuer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geleistete Anzahlungen auf Vorr\u00e4te",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Geleistete Anzahlungen 19% Vorsteuer",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "geleistete Anzahlungen"
- },
- {
- "children": [
- {
- "name": "Unfertige Erzeugnisse und Leistungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Unfertige Leistungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "unfertige Erzeugnisse, unfertige Leistungen"
- },
- {
- "children": [
- {
- "name": "In Ausf\u00fchrung befindl. Bauauftr\u00e4ge",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "in Ausf\u00fchrung befindliche Bauauftr\u00e4ge"
- },
- {
- "children": [
- {
- "name": "In Arbeit befindliche Auftr\u00e4ge",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "in Arbeit befindliche Auftr\u00e4ge"
- },
- {
- "children": [
- {
- "name": "Erhaltene Anzahlungen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "erhaltene Anzahlungen auf Bestellungen"
- },
- {
- "children": [
- {
- "name": "Waren",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse und Waren",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fertige Erzeugnisse",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bestand Waren",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "fertige Erzeugnisse und Waren"
- },
- {
- "children": [
- {
- "name": "Bestand Roh-,Hilfs- und Betriebsstoffe",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Roh-, Hilfs- und Betriebsstoffe"
- }
- ],
- "name": "Vorr\u00e4te"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Eigene Anteile",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "eigene Anteile"
- },
- {
- "children": [
- {
- "name": "Sonstige Wertpapiere",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wertpapieranlagen kurzfr. Disposition",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wertpap. mit geringen Wertschwankungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Finanzwechsel",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "sonstige Wertpapiere"
- },
- {
- "children": [
- {
- "name": "Anteile an verbundenen Unternehmen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anteile a.herrschender Gesellschaft",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anteile an verbundenen Unternehmen"
- }
- ],
- "name": "Wertpapiere"
- }
- ],
- "name": "Umlaufverm\u00f6gen"
- },
- {
- "children": [
- {
- "name": "Abgrenzung aktive latente Steuern",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Abgrenzung latenter Steuern"
- },
- {
- "children": [
- {
- "name": "davon eingefordert"
- }
- ],
- "name": "Ausstehende Einlagen"
- }
- ],
- "name": "Aktiva"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Gegenkonto bei Aufteilung Kto 0690-98",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "TZ-Verbindlichkeit. gg. Kreditinstituten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "TZ-Verbindlichkeit. Kreditinstitut,b.1 J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten Kreditinstitut(b.1J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten gg. Kreditinstituten",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
- },
- {
- "name": "TZ-Verbindlichkeit. Kreditinstitut,g.5 J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "TZ-Verbindlichkeit. Kreditinstitut,1-5 J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten Kreditinstitut(1-5J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten Kreditinstitut(g.5J)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten"
- },
- {
- "children": [
- {
- "name": "Verbindl.aus L+L gg.UN m. Bet.verh. g.5J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Verbindl.aus L+L gg.UN m. Bet.verh. b.1J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindl. gg.UN mit Beteiligungsverh.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindl. gg.UN mit Beteiligg.verh. b.1J",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
- },
- {
- "name": "Verbindl. gg.UN mit Beteiligg.verh. 1-5J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindl. gg.UN mit Beteiligg.verh. g.5J",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht"
- },
- {
- "children": [
- {
- "name": "Partiarische Darlehen(g. 5 Jahre)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Partiarische Darlehen(1-5 Jahre)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeit.gg. Gesellschaftern g.5J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeit.gg. Gesellschaftern 1-5J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen atyp. stiller Gesellsch.(g.5J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen atyp. stiller Gesellsch.(1-5J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen typ. stiller Gesellsch.(1-5J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen typ. stiller Gesellsch.(g.5J)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Verbindl. soziale Sicherheit \u00a74/3 EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichk. soziale Sicherheit(1-5J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichk. soziale Sicherheit(g.5J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten soziale Sicherheit",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichk. soziale Sicherheit(b.1J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichk. Verm\u00f6gensbildung(g.5J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichk. Verm\u00f6gensbildung(1-5J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten a. Verm\u00f6gensbildung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Voraus.Beitrag ggb. Sozialversich.tr\u00e4ger",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichk. Verm\u00f6gensbildung(b.1J)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "davon im Rahmen der sozialen Sicherheit"
- },
- {
- "children": [
- {
- "name": "Umsatzsteuer fr\u00fchere Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer Vorjahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "USt EG-Erwerb Neufahrzeuge ohne UStID",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichk. a.Einbehaltung (KapESt)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten f\u00fcr Verbrauchsteuern",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichk. Lohn- und Kirchensteuer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindl. an FA abzuf\u00fchrender Bauabzug",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Steuerzahlungen an andere EG-L\u00e4nder",
- "report_type": "Balance Sheet"
- },
- {
- "name": "USt im anderen EG-Land s.Leist./Werkl.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer nach \u00a7 13a UStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "USt im anderen EG-Land stpfl.Lieferung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "USt aus EG-Erwerb ohne Vorsteuerabzug",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer EG-Lieferungen 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer 16%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer aus EG-Erwerb 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer EG-Lieferungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer 7%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer aus EG-Erwerb 16%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer aus EG-Erwerb",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindl. Steuern und Abgaben (b. 1 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindl. Steuern und Abgaben",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindl. Steuern und Abgaben (g. 5 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindl. Steuern und Abgaben (1-5 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuervorauszahlungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuervorauszahlungen 1/11",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Nachsteuer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Unrichtig oder unberechtigt ausgew. USt",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer nach \u00a7 13b UStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer nach \u00a7 13b UStG 16%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer nach \u00a7 13b UStG 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aufgeschobene Einfuhr-Umsatzsteuer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer laufendes Jahr",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "davon aus Steuern"
- },
- {
- "children": [
- {
- "name": "Partiarische Darlehen(bis 1 Jahr)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Partiarische Darlehen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Verrechnung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verb.gg.Gesellschaftern off.Aussch\u00fcttg.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen atyp. stiller Gesellschafter",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeiten aus Lohn und Gehalt",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichk. Einbehaltung Arbeitnehmer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen typ. stiller Gesellsch.(b.1J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen typ. stiller Gesellschafter",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Lohn/Gehaltsverrechnung \u00a711 f. 4/3 EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Lohn- und Gehaltsverrechnungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen atyp. stiller Gesellsch.(b.1J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeit.gg. Gesellschaftern",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeit.gg. Gesellschaftern b.1J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gewinnverf\u00fcgung stille Gesellschaft.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Verbindlichkeiten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Verbindlichkeiten (bis 1 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen bis 1 Jahr",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Agenturwarenabrechnung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kreditkartenabrechnung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Kautionen (bis 1 Jahr)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Kautionen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verrechnung erhaltene Anzahlungen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
- },
- {
- "name": "Darlehen g. 5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Verbindlichkeiten (1-5 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige Verbindlichkeiten (g. 5 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonst. Verbindlichkeiten nach \u00a711 EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Darlehen 1-5 Jahre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Kautionen (gr\u00f6\u00dfer 5 Jahre)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Kautionen (1-5 Jahre)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gegenkonto bei Aufteilung Kto 0790-98",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "sonstige Verbindlichkeiten"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Schuldwechsel (bis 1 Jahr)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Schuldwechsel",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
- },
- {
- "name": "Schuldwechsel (gr\u00f6\u00dfer 5 Jahre)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Schuldwechsel (1-5 Jahre)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel"
- },
- {
- "children": [
- {
- "name": "Verbindl.aus L+L gg.verbundenen UN g.5 J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindl.aus L+L gg.verbundenen UN 1-5 J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeit. gg.verbundene UN(g.5 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeit. gg.verbundene UN(1-5 J)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Verbindl.aus L+L gg.verbundenen UN b. 1J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichkeit. gg.verbundene UN(b.1 J)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichk.gegen\u00fcber verbundenen UN",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen"
- },
- {
- "children": [
- {
- "name": "Anleihen, nicht konvertibel (1-5 Jahre)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anleihen konvertibel(gr\u00f6\u00dfer 5 Jahre)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anleihen konvertibel(1-5 Jahre)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anleihen konvertibel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anleihen konvertibel(bis 1 Jahr)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "davon konvertibel"
- },
- {
- "children": [
- {
- "name": "Anleihen, nicht konvertibel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anleihen, nicht konvertibel (b. 1 Jahr)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
- },
- {
- "name": "Anleihen, nicht konvertibel (g.5 Jahre)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anleihen"
- },
- {
- "children": [
- {
- "name": "Verbindl. aus L+L gg. Gesellsch. 1-5 J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindl. aus L+L gg. Gesellsch. g. 5J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindl.a.Lieferungen/Leistungen g.5 J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindl.a.Lieferungen/Leistungen 1-5 J",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Verbindl. aus L+L gg. Gesellschaftern",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindl. aus L+L gg. Gesellsch. b. 1J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gegenkonto bei Aufteilung Kreditoren",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindl.aus L+L gg.UN m.Beteiligg.verh.",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindl. aus L+L gg. verbundenen UN",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindl.a.Lieferungen/Leistungen b.1 J",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verbindlichk. Investitionen \u00a7 4/3 EStG",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindl. aus Lieferungen u. Leistungen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindl. aus Lieferungen u. Leistungen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindl. aus Lieferungen u. Leistungen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindl. aus L+L allgem. Steuersatz",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindl. aus L+L ohne Vorsteuerabzug",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gegenkto Aufteilung Verbindlichk. L+L",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Verbindl. aus L+L erm\u00e4\u00dfigt. Steuersatz",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
- }
- ],
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen"
- },
- {
- "children": [
- {
- "name": "Erhaltene Anzahlungen (1-5 Jahre)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Anzahlungen (g. 5 Jahre)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Erhaltene Anzahlungen (bis 1 Jahr)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Anzahlungen 19% USt",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Anzahlungen 7% USt",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Anzahlungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Anzahlungen 16% USt",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Erhaltene Anzahlungen 15% USt",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
- }
- ],
- "name": "erhaltene Anzahlungen auf Bestellungen"
- }
- ],
- "name": "Verbindlichkeiten"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gesellschafter-Darlehen (FK)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verlustausgleich (EK)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kommandit-Kapital (EK)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Variables Kapital (EK)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Festkapital (EK)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gesellschafter-Darlehen (FK)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anfangskapital"
- },
- {
- "name": "Einlagen"
- },
- {
- "name": "Jahres\u00fcberschuss Jahresfehlbetrag"
- },
- {
- "children": [
- {
- "name": "Privateinlagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Unentgeltliche Wertabgaben",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Unentgeltliche Wertabgaben TH",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Privateinlagen TH",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Au\u00dfergew\u00f6hnliche Belastungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccksaufwand TH",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccksertrag TH",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Privatentnahmen allgemein",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Zuwendungen, Spenden TH",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Au\u00dfergew\u00f6hnliche Belastungen TH",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Privatsteuern",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderausgaben beschr\u00e4nkt abzugsf. TH",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf. TH",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Zuwendungen, Spenden",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Privatentnahmen allgemein TH",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccksertrag",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccksertrag",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Privatsteuern TH",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccksaufwand",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Grundst\u00fccksaufwand",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Entnahmen"
- }
- ],
- "name": "Kapital"
- },
- {
- "name": "Einlagen stiller Gesellschafter"
- },
- {
- "children": [
- {
- "name": "SoPo mit R\u00fccklageanteil, stfr. R\u00fccklage",
- "report_type": "Balance Sheet"
- },
- {
- "name": "SoPo mit R\u00fccklageanteil \u00a7 6b EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "SoPo mit R\u00fccklageanteil \u00a752 Abs.16 EStG",
- "report_type": "Balance Sheet"
- },
- {
- "name": "SoPo mit R\u00fccklageanteil, Sonder-AfA",
- "report_type": "Balance Sheet"
- },
- {
- "name": "SoPo mit R\u00fccklageanteil EStR R 6.6",
- "report_type": "Balance Sheet"
- },
- {
- "name": "SoPo mit R\u00fccklageanteil \u00a7 7g Abs.2 n.F.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "SoPo mit R\u00fccklageanteil Sonder-AfA \u00a7 7g",
- "report_type": "Balance Sheet"
- },
- {
- "name": "SoPo mit R\u00fccklageanteil \u00a7 7g /3, 7 a.F.",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonderposten mit R\u00fccklageanteil"
- },
- {
- "children": [
- {
- "name": "Sonderposten f\u00fcr Zusch\u00fcsse u. Zulagen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen"
- },
- {
- "name": "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro"
- },
- {
- "children": [
- {
- "name": "Verbindlichkeiten aus der Begebung und \u00dcbertragung von Wechseln, aus B\u00fcrgschaften, Wechsel- und Scheckb\u00fcrgschaften und aus Gew\u00e4hrleistungsvertr\u00e4gen sowie Haftung aus Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten"
- },
- {
- "name": "Passive Rechnungsabgrenzung",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Rechnungsabgrenzungsposten"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Pensions-und \u00e4hnliche R\u00fcckstellungen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen"
- },
- {
- "children": [
- {
- "name": "Aufwandsr\u00fcckstellungen \u00a7 249 II HGB",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Umweltschutz",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sonstige R\u00fcckstellungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen Instandhaltung bis 3 Mon.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen Instandhaltung 4-12 Mon.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen Abraum-/Abfallbeseit.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f. Gew\u00e4hrleistungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f. drohende Verluste",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Abschluss u. Pr\u00fcfung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Aufbewahrungspflicht",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Personalkosten",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "sonstige R\u00fcckstellungen"
- },
- {
- "children": [
- {
- "name": "Umsatzsteuer nicht f\u00e4llig 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "USt nicht f\u00e4llig, EG-Lieferungen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "USt nicht f\u00e4llig, EG-Lieferungen 16%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig 7%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "USt nicht f\u00e4llig, EG-Lieferungen 19%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig 16%",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr latente Steuern",
- "report_type": "Balance Sheet"
- },
- {
- "name": "K\u00f6rperschaftsteuerr\u00fcckstellung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gewerbesteuerr\u00fcckstellung \u00a7 4 Abs. 5b",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gewerbesteuerr\u00fcckstellung",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Steuerr\u00fcckstellungen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Steuerr\u00fcckstellungen"
- }
- ],
- "name": "R\u00fcckstellungen"
- }
- ],
- "name": "Passiva"
- }
- ],
- "name": "Bilanzkonten"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Kontenkl. unbesetzt"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Zinsaufwendungen \u00a7\u00a7 233a bis 237 AO",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zins\u00e4hnliche Aufwendungen an verb.UN",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zins\u00e4hnliche Aufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsaufwendungen f.kfr.Verbindlichkeit.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abzugsf. Schuldzinsen \u00a7 4/4a",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsen und \u00e4hnliche Aufw. z.T. nicht abz.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsen, Aufwendg. verb. UN z.T. n.abz.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsen auf Kontokorrentkonten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsaufwend. f.kfr. Verb.an verbund. UN",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abzugsf\u00e4h.and.Nebenleist.z.Steuern",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsaufwendungen an verb.Unternehmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abzugsf\u00e4h. and. Nebenleist. zu Steuern",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsen und \u00e4hnliche Aufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsaufw. \u00a7 233a AO betriebliche Steuern",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abzinsung KSt-Erh\u00f6hungsbetrag \u00a7 38",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsaufw. \u00a7 233a AO,\u00a7 4 Abs. 5b EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diskontaufwendungen an verbundene UN",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diskontaufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsaufw. f\u00fcr lfr. Verbindlichk.verb.UN",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsen an Mitunternehmer \u00a7 15 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsaufwendungen f.lfr.Verbindlichkeit.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsen f\u00fcr Geb\u00e4ude im Betriebsverm\u00f6gen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Renten und dauernde Lasten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsen zur Finanzierung Anlageverm\u00f6gen",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Zinsaufwand"
- },
- {
- "children": [
- {
- "name": "Abg\u00e4nge Finanzanlagen Restbuchwert (Verlust)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abgang Finanzanlagen z.T. n.abz., RBW (Verlust)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abg\u00e4nge Sachanlagen Restbuchwert",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abg\u00e4nge immat. Verm\u00f6gensgegenst. RBW (Verlust)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Aufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonst.Aufwendungen, betriebsfr.u.regelm.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Aufwendungen unregelm\u00e4\u00dfig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Einstellung in die EWB zu Forderungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Einstellung in die PWB zu Forderungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendg. an Stiftg. wiss./mildt./kultur.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 7%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 19%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendg. an Stiftg. kirchl./rel./gemein.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendg. an Stiftg. gem. \u00a7 52/2/4 AO",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendg.Spenden wissensch./kult. Zweck",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendungen,Spenden steuerl. n. abziehb.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendungen,Spenden kirchl./rel./gemein.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendungen,Spenden mildt\u00e4tige Zwecke",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare AR-Verg\u00fctungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendungen,Spenden an politische Partei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendg. an Stiftg. gem. \u00a7 52/2/1-3 AO",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abziehbare Aufsichtsratsverg\u00fctung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Periodenfremde Aufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abgef. Gewinne / Gewinn-/Teilgewinnabf.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Grundst\u00fccksaufwendungen, neutral",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Au\u00dferordentliche Aufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ao. Aufwendungen finanzwirksam",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ao. Aufwendungen nicht finanzwirksam",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwend. Zuschreibung R\u00fcckstellungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwend. Zuschreibung Verbindlichk.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Einstellungen SoPo mit R\u00fccklage-Anteil",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Einstellungen SoPo \u00a7 7g Abs.2 EStG n.F.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Einstellungen SoPo mit R\u00fccklage-Anteil",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Betriebsfremde Aufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abgang WG des UV \u00a7 4/3 z.T. nicht abz",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verlust Ver\u00e4u\u00df.Ant. KapGes z.T. n. abz.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verluste aus Anlagenabgang",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abgang WG des UV \u00a7 4 Abs. 3 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verluste aus Abgang UV z.T. n. abziehbar",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verluste aus Abgang von Umlaufverm\u00f6gen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendungen aus Verlust\u00fcbernahme",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abgef. Gewinne stille Gesellschafter \u00a78",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abgef. Gewinne / Gewinngemeinschaft",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sonst. neutr. Aufw"
- }
- ],
- "name": "Neutraler Aufwand"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verrechneter kalk. Lohn, unentgeltl. AN",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechnete kalkulatorische Wagnisse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechnete kalkul. Miete und Pacht",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechneter kalkul.Unternehmerlohn",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechnete kalkul. Abschreibungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechnete kalkulatorische Zinsen",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Verr. kalk. Kosten"
- },
- {
- "children": [
- {
- "name": "Erl\u00f6se Zinsen und Diskontspesen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zins\u00e4hnliche Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsertr\u00e4ge R\u00fcckzahlung KSt-Erh\u00f6hg. \u00a738",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zins\u00e4hnliche Ertr\u00e4ge verbundene UN",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Beteiligungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge a.Beteilig. an verbundenen UN",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gewinnant. aus Mituntern.sch.\u00a79 GewStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonst.GewStfreie Gewinne Anteile KapGes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge a.Beteilig. verb. UN z.T. stfrei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Beteiligungen z.T. steuerfr",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Wertpapiere/Ausleihungen FAV",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge a.Beteilig. verb.UN z.T. stfrei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge a.Beteilig. FAV z.T. steuerfrei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Wertpapiere/FAV-Ausl.verb.UN",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl.Zinsen /Diskontspesen aus verb.UN",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsertr\u00e4ge \u00a7 233a AO, \u00a7 4 Abs. 5b EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Stfr. Aufzinsung K\u00f6rperschaftsteuerguth.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsertr\u00e4ge \u00a7 233a AO",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge a.Beteilig. verb. UN z.T. stfrei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge a.Beteilig. UV z.T. steuerfrei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Wertpapiere/Ausleihungen UV",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonst. Zinsen u.\u00e4. Ertr\u00e4ge aus verb.UN",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsertr\u00e4ge \u00a7 233a AO, Anlage A KSt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diskontertr\u00e4ge verbundene Unternehmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diskontertr\u00e4ge",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Zinsertr\u00e4ge"
- },
- {
- "children": [
- {
- "name": "Ertr\u00e4ge Zuschreibung Umlaufverm\u00f6gen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abg\u00e4nge immat. Verm\u00f6gensgegenst. RBW (Gewinn)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abg\u00e4nge Finanzanlagen Restbuchwert (Gewinn)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abg\u00e4nge Sachanlagen Restbuchwert",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abgang Finanzanlagen z.T. stfrei, RBW",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Betriebsfremde Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr. Aufl. SoPo m. R\u00fcckl.ant.\u00a752/16EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Aufl. SoPo \u00a7 7g/3 a.F, 7g/2 n.F",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Bewertung Verbindlichkeiten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Aufl\u00f6sung von R\u00fcckstellungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge steuerl. Bewertung R\u00fcckstellung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Herabsetzung PWB zu Ford.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Herabsetzung EWB zu Ford.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus abgeschriebenen Forderg.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Aufl. SoPo Existenzgr\u00fcnderr\u00fcckl",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufw./Ertr\u00e4ge aus Umrechnungsdifferenz",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ao. Ertr\u00e4ge nicht finanzwirksam",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ao. Ertr\u00e4ge finanzwirksam",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Au\u00dferordentliche Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Abgang UV z.T. steuerfrei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Abgang von UV-Gegenst\u00e4nden",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Ver\u00e4u\u00df.Ant. KapGes z.T. stfrei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Abgang von AV-Gegenst\u00e4nden",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1b",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1a",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Sachanlageverk\u00e4ufe",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Sachanlageverk\u00e4ufe 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Zuschreibg. Finanzanlageverm\u00f6gen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Zuschreibg. FAV z.T. steuerfrei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Zuschreibg. Sachanlageverm\u00f6gen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Zuschreibg. immat. Anlageverm\u00f6g.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Zuschreibg. UV z.T. steuerfrei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Zuschreibg. anderes AV z.T. stfr",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Verkauf Finanzanl. z.T. n.abz.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se a. Verk\u00e4ufen Finanzanlagen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Verk\u00e4ufe immat.Verm\u00f6gensgegenst",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Periodenfremde Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige betriebl. regelm. Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige betriebsfr.regelm. Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Ertr\u00e4ge unregelm\u00e4\u00dfig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1b",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Sachanlageverk\u00e4ufe",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Sachanlageverk\u00e4ufe 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Verk\u00e4ufe immat.Verm\u00f6gensgegenst",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Verkauf Finanzanl. z.T. stfrei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se a. Verk\u00e4ufen Finanzanlagen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1a",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Verkauf WG des UV \u00a7 4/3 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verkauf WG UV \u00a7 4/3 ustfrei, z.T. stfrei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Verkauf WG des UV \u00a74/3, stfrei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Verkauf WG des UV \u00a74/3, 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Aufl\u00f6sung SoPo m. R\u00fccklageant.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Investitionszusch\u00fcsse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Versicherungsentsch\u00e4digungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Investitionszulage",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige steuerfr. Betriebseinnahmen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie Ertr\u00e4ge aus Aufl\u00f6sung SoPo",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Grundst\u00fccksertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gewinne auf Grund Gewinngemeinschaft",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Verlust\u00fcbernahme",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gewinne auf Grund Gewinn/Teilgewinnabf",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sonst. neutr. Ertr"
- }
- ],
- "name": "Neutraler Ertrag"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Rechts- und Beratungskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschluss- und Pr\u00fcfungskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ausgleichsabgabe SchwerbehindertenG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Haftungsverg\u00fctung an Mitunternehmer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verg\u00fctungen an Mitunternehmer \u00a715 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fortbildungskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Freiwillige Sozialleistungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zeitschriften, B\u00fccher",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 7%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 19%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "B\u00fcrobedarf",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Telefon",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Telefax und Internetkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Porto",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vertriebskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige betriebliche Aufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige betriebl.u.regelm.Aufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fremdleistungen und Fremdarbeiten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendungen aus Kursdifferenzen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mietleasing bewegliche Wirtschaftsg\u00fcter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendg. Bewertung Finanzmittelfonds",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gegenkonto zu 4996 bis 4998",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Herstellungskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwaltungskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kalkulatorische Wagnisse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kalkulatorische Zinsen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Betriebsbedarf",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Werkzeuge und Kleinger\u00e4te",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendg. Anteile KapGes z.T. n. abz.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufw. Ver\u00e4u\u00df. Ant. KapG z.T. nicht abz.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nebenkosten des Geldverkehrs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mietleasing bewegliche Wirtschaftsg\u00fcter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendungen f\u00fcr Lizenzen, Konzessionen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pacht (bewegliche Wirtschaftsg\u00fcter)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mieten f\u00fcr Einrichtungen bewegliche WG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwand Abraum-/Abfallbeseitigung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Buchf\u00fchrungskosten",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sonstige Kosten"
- },
- {
- "children": [
- {
- "name": "Grundsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuernachzahlg. VJ sonstige Steuern",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erstattung VJ f\u00fcr sonstige Steuern",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufl\u00f6sung R\u00fcckstellung s. Steuern",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u00d6kosteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verbrauchsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kfz-Steuern",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Betriebssteuern",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Betriebl. Steuern"
- },
- {
- "children": [
- {
- "name": "Beitr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pr\u00e4mie R\u00fcckdeckung f. Versorgungsleistg",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Abgaben",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abzugsf.Versp\u00e4tungszuschlag/Zwangsgeld",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abzf.Versp\u00e4t.zuschlag/Zwangsgeld",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Versicherungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Versicherung f\u00fcr Geb\u00e4ude",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Versich./Beitr\u00e4ge"
- },
- {
- "name": "Besondere Kosten"
- },
- {
- "children": [
- {
- "name": "Garagenmieten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kfz-Reparaturen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kfz-Kosten betriebl.Nutzung Kfz im PV",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fremdfahrzeugkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Kfz-Kosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Laufende Kfz-Betriebskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kfz-Versicherungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fahrzeugkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mietleasing Kfz",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mautgeb\u00fchren",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Kfz-Kosten (o. St.)"
- },
- {
- "children": [
- {
- "name": "Fahrten Wohnung/Betriebsst\u00e4tte (Haben)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten AN Verpfleg.mehraufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten AN \u00dcbernachtungsaufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten Arbeitnehmer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten Arbeitnehmer, n.abz.Anteil",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten Arbeitnehmer, Fahrtkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kilometergelderstattung Arbeitnehmer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten UN \u00dcbernachtungsaufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten UN Verpfleg.mehraufwand",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten Unternehmer, Fahrtkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten Unternehmer, n.abz.Anteil",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reisekosten Unternehmer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fahrten Wohnung/Betrieb, n.abz. Anteil",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fahrten Wohnung/Betrieb, abz. Anteil",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Repr\u00e4sentationskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abzugsf\u00e4hige Betriebsausgaben",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abzugsf\u00e4hige Bewirtungskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Eingeschr. abziehb.BA, abz. Anteil",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bewirtungskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufmerksamkeiten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Eingeschr. abziehb.BA, n. abz. Anteil",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Geschenke ausschl.betrieblich genutzt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pausch. Abgaben f\u00fcr Zuwendungen abzugsf.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendungen an Dritte abzugsf\u00e4hig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Geschenke abzugsf\u00e4hig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pausch. Abgaben f\u00fcr Zuwendungen n. abz.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zuwendungen an Dritte nicht abzugsf",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Geschenke nicht abzugsf\u00e4hig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Werbekosten",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Werbe-/Reisekosten"
- },
- {
- "children": [
- {
- "name": "Verpackungsmaterial",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kosten Warenabgabe",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ausgangsfrachten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Transportversicherungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verkaufsprovisionen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwand f\u00fcr Gew\u00e4hrleistungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fremdarbeiten (Vertrieb)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Kosten Warenabgabe"
- },
- {
- "children": [
- {
- "name": "Sonst. Reparaturen und Instandhaltungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reparatur/Instandh. Anlagen u. Maschinen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reparatur/Instandh. Betriebs- u. Gesch.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wartungskosten f\u00fcr Hard- und Software",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reparatur/Instandh."
- },
- {
- "children": [
- {
- "name": "Bedienungsgelder",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gesetzliche Sozialaufwendungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ges. soz. Aufwendg. Mituntern. \u00a715 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Beitr\u00e4ge zur Berufsgenossenschaft",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Geh\u00e4lter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Tantiemen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ehegattengehalt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter GmbH-Gesells.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verg\u00fctg. angestellte Mituntern. \u00a715 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "L\u00f6hne",
- "report_type": "Profit and Loss"
- },
- {
- "name": "L\u00f6hne und Geh\u00e4lter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kalkulatorischer Lohn, unentgeltl. AN",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kalkulatorischer Unternehmerlohn",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aushilfsl\u00f6hne",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pausch. Abgaben f\u00fcr Zuwendungen an AN",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pauschale Steuer f\u00fcr Aushilfen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fahrtkostenerstatt. Whg./Arbeitsst\u00e4tte",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verm\u00f6genswirksame Leistungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendungen f\u00fcr Unterst\u00fctzung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufw. Altersversorg. Mituntern. \u00a715 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pauschale Steuer f\u00fcr Versicherungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendungen f\u00fcr Altersversorgung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Versorgungskassen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sachzuwendungen und Dienstleistg. an AN",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Krankengeldzusch\u00fcsse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zusch\u00fcsse Agenturen f\u00fcr Arbeit",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Freiwillige soziale Aufwendung. LSt-pfl.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Freiwillige soziale Aufwendung. LSt-frei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pauschale Steuer f\u00fcr Zusch\u00fcsse",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Personalkosten"
- },
- {
- "children": [
- {
- "name": "Apl. Abschreibungen auf Sachanlagen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Au\u00dfergew\u00f6hnliche Abschreibung Geb\u00e4ude",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Au\u00dfergew\u00f6hnliche Abschreibung auf Kfz",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Au\u00dfergew\u00f6hnliche Abschreibung so. WG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreib.Finanzanlagen/stl.So-Vorsch.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschr.Verl.Ant.Mituntern.sch.\u00a78 GewStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sofortabschreibung GWG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "K\u00fcrzung AHK f\u00fcr Kfz \u00a7 7g Abs. 2 n.F.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "K\u00fcrzung AHK \u00a7 7g Abs. 2 EStG n.F.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonder-AfA Kfz \u00a7 7g/1,2 a.F., \u00a77g/5 n.F.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonder-AfA \u00a7 7g/1, 2 a.F., \u00a7 7g/5 n.F.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreib.Sachanlagen/stl. So-Vorschr.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibung Sammelposten GWG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf aktivierte GWG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Apl. Abschreibungen auf aktivierte GWG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste EG-Lieferung 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste 15% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverlust EG-Lieferung 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forder.verlust aus stfr. EG-Lieferungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste EG-Lieferungen 7%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vorwegn.k\u00fcnft.Wertschwankg. b.Wertp.UV",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen Wertpapiere des UV",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen Wertpap. UV z.T. n.abz.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen Finanzanl. z.T. n.abz.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Finanzanlagen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen Finanzanl. z.T. n.abz.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschr. Gesch\u00e4fts- oder Firmenwert",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kaufleasing",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Apl. Abschreibungen immaterielle VermG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibung immaterielle VermG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibung Ingangsetzung, Erweiterung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Geb\u00e4ude",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Sachanlagen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibung Arbeitszimmer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Kfz",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kalkulatorische Abschreibungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Umlaufverm\u00f6gen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf UV, steuerr. bedingt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vorwegnahme k\u00fcnftiger UV-Wertschwankg.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf Umlaufverm\u00f6gen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abschreibungen auf UV, steuerr. bedingt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vorwegnahme k\u00fcnftiger UV-Wertschwankg.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste EG-Lieferung 15% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Forderungsverluste",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Abschreibungen"
- },
- {
- "children": [
- {
- "name": "Instandhaltung betrieblicher R\u00e4ume",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pacht, unbewegliche Wirtschaftsg\u00fcter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Miet- und Pachtnebenkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verg\u00fctung Mituntern. Pacht WG \u00a7 15 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Heizung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Grundst\u00fccksaufwendungen, betrieblich",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Raumkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leasing, unbewegliche Wirtschaftsg\u00fcter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Miete, unbewegliche Wirtschaftsg\u00fcter",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abgaben betrieblich genutzt. Grundbesitz",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gas, Strom, Wasser",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reinigung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verg\u00fctung Mituntern. Miete WG \u00a7 15 EStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendung. Arbeitszimmer, abz. Anteil",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufwendung. Arbeitszimmer n.abz. Anteil",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige Raumkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kalkulatorische Miete und Pacht",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Raumkosten"
- }
- ],
- "name": "Gesamtkosten"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Unentgeltl. Zuwend. Gegenst\u00e4nde 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltl. Erbringung Leist. 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltl. Erbringung Leist. 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltl. Zuwend. Gegenst\u00e4nde ohne USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltl. Erbringung Leist. ohne USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltl. Erbringung Leist. 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst.(Kfz) ohne USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst. (Tel) 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst. (Kfz) 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst.(Tel) ohne USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden ohne USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sachbez\u00fcge 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechnete sonstige Sachbez\u00fcge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sachbez\u00fcge 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provision, sonstige Ertr\u00e4ge 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provision, sonst.Ertr\u00e4ge stfrei \u00a74Nr8ff",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provision, sonst.Ertr\u00e4ge stfrei \u00a74 Nr.5",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provision, sonstige Ertr\u00e4ge 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provision, sonstige Ertr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gegenkto Aufteilung Erl\u00f6se Steuersatz",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Leergut",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig stfr.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechn. sonstige Sachbez\u00fcge ohne USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Abfallverwertung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 7%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonst. Ertr\u00e4ge betriebl. und regelm.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig stfrei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Geldspielautomaten 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechn. sonstige Sachbez\u00fcge 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verrechnete sonstige Sachbez\u00fcge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Bewertung Finanzmittelfonds",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge aus Kursdifferenzen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 19%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 16%",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "So. betr. Erl\u00f6se"
- },
- {
- "children": [
- {
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- {
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- "report_type": "Profit and Loss"
- },
- {
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- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Rabatte 19% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 19%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneingang 7% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Roh-, Hilfs- und Betriebsstoffe",
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- },
- {
- "name": "Erhaltene Boni 19% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fremdleistungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leistungen ausl. UN 7% Vorsteuer, 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "EG-Erw. Nfz o.UStID 19% Vorsteuer/USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bauleistungen \u00a7 13b 7% Vorsteuer, 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse EG-Erwerb 7% Vorsteuer/USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse EG-Erwerb 19% Vorsteuer/USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse EG-Erwerb 16% Vorsteuer/USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse EG-Erwerb 15% Vorsteuer/USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse 19% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse 16% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse 15% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 7%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "EG-Erwerb ohne Vorsteuer und 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bauleistungen \u00a7 13b 19% Vorst., 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "EG-Erwerb ohne Vorsteuer und 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leistungen ausl. UN 19% Vorst., 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneingang 10,7% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti 19% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti 16% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti 7% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht abziehbare Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leistungen ausl. UN ohne Vorst., 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bauleistungen \u00a7 13b ohne Vorst., 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "EG-Erwerb 7% Vorsteuer und 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Z\u00f6lle und Einfuhrabgaben",
- "report_type": "Profit and Loss"
- },
- {
- "name": "EG-Erwerb 19% Vorsteuer und 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie Einfuhren",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneingang, im anderen EG-Land stb.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erwerb 1. Abnehmer im Dreiecksgesch\u00e4ft",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneingang, im Drittland steuerbar",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreier EG-Erwerb",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bestandsver\u00e4nd.RHB-Stoffe/bezogene Ware",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bauleistungen \u00a7 13b ohne Vorst., 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leistungen ausl. UN ohne Vorst., 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Waren aus USt-Lager 7% Vorsteuer, 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Waren aus USt-Lager 19% Vorst., 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Energiestoffe",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erh. Skonti Leistg. \u00a7 13b o.Vorst/m.USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneingang 19% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erh. Skonti Leistg. \u00a7 13b 19% Vorst/USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti Leistungen \u00a713b UStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erh. Skonti Leistg. \u00a7 13b o.Vorst/16%USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erh. Skonti Leistg. \u00a7 13b o.Vorst/19%USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nachl\u00e4sse 7% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Boni",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Boni 16% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wareneingang 5,5% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erh. Skonti Leistg. \u00a7 13b 16% Vorst/USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Rabatte",
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- },
- {
- "name": "Wareneingang",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leergut",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhalt. Skonti EG-Erwerb 7% Vorst/USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Skonti EG-Erwerb",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhalt. Skonti EG-Erwerb 19% Vorst/USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhalt. Skonti EG-Erwerb 16% Vorst/USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Boni 7% Vorsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erhaltene Rabatte 7% Vorsteuer",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Mat./Wareneinkauf"
- },
- {
- "children": [
- {
- "children": [
- {
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- }
- ],
- "name": "Akt.Eigenleistungen"
- },
- {
- "children": [
- {
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- },
- {
- "name": "Bestandsver\u00e4nderung Bauauftr\u00e4ge",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bestandsver\u00e4nderung Auftr\u00e4ge in Arbeit",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bestandsver\u00e4nd.unfertige Erzeugnisse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bestandsver\u00e4nderung fertige Erzeugnisse",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Best.Verdg. FE/UE"
- },
- {
- "children": [
- {
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- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Rabatte 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Im anderen EG-Land stpfl. Lieferungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Innergemeinschaftl. Dreiecksgesch\u00e4ft",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Entnahme Unternehmer (Waren) ohne USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Entnahme Unternehmer (Waren) 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Entnahme Unternehmer (Waren) 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Entnahme Unternehmer (Waren) 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie EG-Lieferungen \u00a74, 1b UStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze \u00a7 4 Nr. 1a UStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provisionsums\u00e4tze, steuerfrei \u00a74 Nr.8ff",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Entnahme von Gegenst\u00e4nden ohne USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltliche Wertabgaben",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sonstige steuerfr. Ums\u00e4tze Inland",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Boni 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze \u00a7 4 Nr. 2-7 UStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti EG-Lieferung 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti stpfl. EG-Lieferung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti stfr. EG-Lieferung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti Leistungen \u00a713b UStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti EG-Lieferung 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Stfr. Ums\u00e4tze aus V. \u00a7 4 Nr. 12 UStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze \u00a74 Nr. 8 ff UStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Umsatzsteuer-Verg\u00fctungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht steuerbare Ums\u00e4tze",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Rabatte",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Boni",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Boni 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Boni 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltl. Zuwend. von Waren ohne USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltl. Zuwend. von Waren 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltl. Zuwend. von Waren 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen steuerfrei \u00a74 Nr. 1a",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze Offshore usw.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Skonti 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Unentgeltl. Zuwend. von Waren 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se gem\u00e4\u00df \u00a7 24 UStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se Kleinunternehmer \u00a7 19 UStG",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provisionsums\u00e4tze 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provisionsums\u00e4tze 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provisionsums\u00e4tze 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provisionsums\u00e4tze, steuerfrei \u00a7 4 Nr.5",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provisionsums\u00e4tze",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerung EG-Lieferung 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerung EG-Lieferung steuerfrei",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4l.i.and. EG-Land stpfl. Lief.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerung EG-Lieferung 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerung EG-Lieferung 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se EG-Lieferungen 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se EG-Lieferungen 7% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze ohne Vorsteuerabzug",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Rabatte 19% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gew\u00e4hrte Rabatte 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht steuerbare Ums\u00e4tze Drittland",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nicht steuerbare Ums\u00e4tze EG-Land",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se EG-Lieferungen 16% USt",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Erl\u00f6se aus Leistungen nach \u00a7 13b UStG",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Umsatzerl\u00f6se"
- }
- ],
- "name": "Gesamtleistung"
- }
- ],
- "name": "Rohertrag"
- }
- ],
- "name": "Betriebl. Rohertrag"
- }
- ],
- "name": "Betriebsergebnis"
- }
- ],
- "name": "Ergebnis vor Steuern"
- },
- {
- "children": [
- {
- "name": "Solidarit\u00e4tszuschlag",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Solidarit\u00e4tszuschlag f\u00fcr Vorjahre",
- "report_type": "Profit and Loss"
- },
- {
- "name": "K\u00f6rperschaftsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "K\u00f6rperschaftsteuer f\u00fcr Vorjahre",
- "report_type": "Profit and Loss"
- },
- {
- "name": "K\u00f6rperschaftsteuererstattung Vorjahre",
- "report_type": "Profit and Loss"
- },
- {
- "name": "K\u00f6rperschaftsteuererstattung VJ \u00a7 37",
- "report_type": "Profit and Loss"
- },
- {
- "name": "K\u00f6rperschaftsteuer-Erh\u00f6hung \u00a7 38 Abs. 5",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Anzurechn. ausl\u00e4ndische Quellensteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Solidarit\u00e4tszuschl. auf Zinsabschlagst.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kapitalertragsteuer 25%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kapitalertragsteuer 20%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Solidarit\u00e4tszuschl.-Erstattung Vorjahre",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Zinsabschlagsteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gewerbesteuer",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sol.z. auf Kapitalertragsteuer 25%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sol. auf Kapitalertragsteuer 20%",
- "report_type": "Profit and Loss"
- },
- {
- "name": "GewSt-Nachzahlung Vorjahre",
- "report_type": "Profit and Loss"
- },
- {
- "name": "GewSt-Nachzahlung/-Erstattung VJ \u00a74/5b",
- "report_type": "Profit and Loss"
- },
- {
- "name": "GewSt-Erstattung Vorjahre",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufl\u00f6sung GewSt-R\u00fcckstellg. \u00a7 4/5b",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufl\u00f6sung Gewerbesteuerr\u00fcckstellung",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ertr\u00e4ge Zuf\u00fchrg/Aufl\u00f6sg latente Steuern",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aufw. Zuf\u00fchrg/Aufl\u00f6sung latente Steuern",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Steuern Eink.u.Ertr"
- }
- ],
- "name": "Gewinn u. Verlust"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen"
- },
- {
- "name": "Gegenkonto zu 9271 - 9279 (Soll-Buchung)"
- },
- {
- "name": "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln"
- },
- {
- "name": "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln gegen\u00fcber verbundenen Unternehmen"
- },
- {
- "name": "Verbindlichkeiten aus B\u00fcrgschaften- Wechsel- und Scheckb\u00fcrgschaften"
- },
- {
- "name": "Verbindlichkeiten aus B\u00fcrgschaften- Wechsel- und Scheckb\u00fcrgschaften gegen\u00fcber verbundenen Unternehmen"
- },
- {
- "name": "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen"
- },
- {
- "name": "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen"
- },
- {
- "name": "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten"
- },
- {
- "name": "Verpflichtungen aus Treuhandverm\u00f6gen"
- }
- ],
- "name": "Statistische Konten f\u00fcr in der Bilanz auszuweisende Haftungsverh\u00e4ltnisse"
- },
- {
- "children": [
- {
- "name": "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB"
- },
- {
- "name": "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB gegen\u00fcber verbundenen Unternehmen"
- },
- {
- "name": "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen"
- },
- {
- "name": "Gegenkonto zu 9281-9284"
- },
- {
- "name": "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen"
- }
- ],
- "name": "Statistische Konten f\u00fcr die im Anhang anzugebenden sonstigen finanziellen Verpflichtungen"
- },
- {
- "children": [
- {
- "name": "Eigenkapitalersetzende Gesellschafterdarlehen "
- },
- {
- "name": "Ungesicherte Gesellschafterdarlehen mit Restlaufzeit gr\u00f6\u00dfer 5 Jahre"
- },
- {
- "name": "Gegenkonto zu 9250 und 9255"
- }
- ],
- "name": "Eigenkapitalersetzende Gesellschafterdarlehen "
- },
- {
- "children": [
- {
- "name": "Gegenkonto zu Konto 9260 - 9268"
- },
- {
- "name": "Mittelfristige R\u00fcckstellungen"
- },
- {
- "name": "Langfristige R\u00fcckstellungen- au\u00dfer Pensionen"
- },
- {
- "name": "Kurzfristige R\u00fcckstellungen"
- }
- ],
- "name": "Aufgliederung der R\u00fcckstellungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gezeichnetes Kapital in Euro (Art. 42 Abs. 3 S. 2 EGHGB)"
- },
- {
- "name": "Gegenkonto zu 9220-9221"
- }
- ],
- "name": "Gezeichnetes Kapital in Euro"
- },
- {
- "children": [
- {
- "name": "Gezeichnetes Kapital in DM (Art. 42 Abs. 3 S. 1 EGHGB)"
- }
- ],
- "name": "Gezeichnetes Kapital in DM"
- }
- ],
- "name": "Statistische Konten zur informativen Angabe des gezeichneten Kapitals in anderer W\u00e4hrung"
- },
- {
- "children": [
- {
- "name": "Investitionsverbindlichkeiten aus K\u00e4ufen von immateriellen Verm\u00f6gensgegenst\u00e4nden bei Leistungsverbindlichkeiten"
- },
- {
- "name": "Investitionsverbindlichkeiten aus K\u00e4ufen von Finanzanlagen bei Leistungsverbindlichkeiten"
- },
- {
- "name": "Forderungen aus Sachanlagenverk\u00e4ufen bei sonstigen Verm\u00f6gensgegenst\u00e4nden"
- },
- {
- "name": "Gegenkonto zu Konto 9240-43"
- },
- {
- "name": "Forderungen aus Verk\u00e4ufen von Finanzanlagen bei sonstigen Verm\u00f6gensgegenst\u00e4nden"
- },
- {
- "name": "Forderungen aus Verk\u00e4ufen immaterielle Verm\u00f6gensgegenst\u00e4nde bei sonstigen Verm\u00f6gensgegenst\u00e4nden"
- },
- {
- "name": "Gegenkonto zu Konto 9245-47"
- },
- {
- "name": "Baukostenzusch\u00fcsse"
- },
- {
- "name": "Investitionszulagen "
- },
- {
- "name": "Investitionsverbindlichkeiten aus Sachanlagenk\u00e4ufen bei Leistungsverbindlichkeiten"
- },
- {
- "name": "Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten"
- },
- {
- "name": "Investitionszusch\u00fcsse "
- },
- {
- "name": "Gegenkonto zu Konten 9230- 9238"
- }
- ],
- "name": "Passive Rechnungsabgrenzung"
- },
- {
- "children": [
- {
- "name": "Anzahl der Barkunden"
- },
- {
- "name": "Gegenkonto zu Konten 9120- 9135-9140"
- },
- {
- "name": "Gegenkonto f\u00fcr statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118"
- },
- {
- "name": "Auftragsbestand"
- },
- {
- "name": "Erweiterungsinvestitionen"
- },
- {
- "name": "Anzahl Rechnungen"
- },
- {
- "name": "Auftragseingang im Gesch\u00e4ftsjahr"
- },
- {
- "name": "Gesch\u00e4ftsraum m2"
- },
- {
- "name": "Verkaufsraum m2"
- },
- {
- "name": "Unbezahlte Personen"
- },
- {
- "name": "Verkaufskr\u00e4fte"
- },
- {
- "name": "Besch\u00e4ftigte Personen"
- },
- {
- "name": "Verkaufstage"
- },
- {
- "name": "Anzahl Kreditkunden monatlich"
- },
- {
- "name": "Anzahl Kreditkunden aufgelaufen"
- }
- ],
- "name": "Statistische Konten f\u00fcr Betriebswirtschaftliche Auswertungen (BWA)"
- },
- {
- "children": [
- {
- "name": "Offene Posten aus 1994"
- },
- {
- "name": "Offene Posten aus 1995"
- },
- {
- "name": "Offene Posten aus 1996"
- },
- {
- "name": "Offene Posten aus 1997"
- },
- {
- "name": "Summenvortragskonto"
- },
- {
- "name": "Offene Posten aus 1991"
- },
- {
- "name": "Offene Posten aus 1992"
- },
- {
- "name": "Offene Posten aus 1993"
- },
- {
- "name": "Offene Posten aus 1998"
- },
- {
- "name": "Saldenvortr\u00e4ge Kreditoren"
- },
- {
- "name": "Saldenvortr\u00e4ge Debitoren"
- },
- {
- "name": "Saldenvortr\u00e4ge"
- },
- {
- "name": "Saldenvortr\u00e4ge- Sachkonten"
- },
- {
- "name": "Offene Posten aus 2008"
- },
- {
- "name": "Offene Posten aus 2009"
- },
- {
- "name": "Offene Posten aus 2006"
- },
- {
- "name": "Offene Posten aus 2007"
- },
- {
- "name": "Offene Posten aus 2004"
- },
- {
- "name": "Offene Posten aus 2005"
- },
- {
- "name": "Offene Posten aus 2002"
- },
- {
- "name": "Offene Posten aus 2003"
- },
- {
- "name": "Offene Posten aus 2000"
- },
- {
- "name": "Offene Posten aus 2001"
- },
- {
- "name": "Offene Posten aus 1999"
- },
- {
- "name": "Offene Posten aus 1990"
- }
- ],
- "name": "Vortragskonten"
- },
- {
- "children": [
- {
- "name": "Gegenkonto zu 9918 (Haben)"
- },
- {
- "name": "Kinderbetreuungskosten (wie Betriebsausgaben steuerlich anzusetzender Betrag)"
- }
- ],
- "name": "Statistische konten f\u00fcr Kinderbetreuungskosten"
- },
- {
- "children": [
- {
- "name": "Anteil f\u00fcr Verbindlichkeitskonten"
- },
- {
- "name": "Verrechnungskonto f\u00fcr Anteil Verbindlichkeitskonten"
- }
- ],
- "name": "Statistische Konten f\u00fcr den GuV-Ausweis in \"Gutschrift bzw. Belastung auf Verbindlichkeitskonten\" bei den Zuordnungstabellen f\u00fcr PersHG nach KapCoRiLiG"
- },
- {
- "children": [
- {
- "name": "Gegenkonto 9896-9897 f\u00fcr die Aufteilung der Vorsteuer (E\u00fcR)"
- },
- {
- "name": "Umsatzsteuer in den Forderungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)"
- },
- {
- "name": "Gegenkonto 9893-9894 f\u00fcr die Aufteilung der Umsatzsteuersatz (E\u00fcR)"
- },
- {
- "name": "Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz (E\u00fcR)"
- },
- {
- "name": "Vorsteuer in den Verbindlichkeiten zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)"
- },
- {
- "name": "SO Commitment"
- },
- {
- "name": "Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)"
- }
- ],
- "name": "Vorsteuer-/Umsatzsteuerkonten zur Korrektur der Forderungen/ Verbindlichkeiten (E\u00fcR)"
- },
- {
- "children": [
- {
- "name": "Minderung der Entnahmen \u00a74 (4a) EStG (Haben)"
- },
- {
- "name": "Gegenkonto zur Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG (Haben)"
- },
- {
- "name": "Gegenkonto zur Minderung der Entnahmen \u00a74 (4a) EStG"
- },
- {
- "name": "Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG"
- }
- ],
- "name": "Statistische Konten zu \u00a7 4 (4a) EStG"
- },
- {
- "children": [
- {
- "name": "Gegenkonto zu 9887"
- },
- {
- "name": "Steueraufwand der Gesellschafter "
- }
- ],
- "name": "Steueraufwand der Gesellschafter"
- },
- {
- "children": [
- {
- "name": "Statistische Konten f\u00fcr den Gewinnzuschlag nach \u00a7\u00a7 6b- 6c und 7g EStG (Haben-Buchung)"
- },
- {
- "name": "Statistische Konten f\u00fcr den Gewinnzuschlag- Gegenkonto zu 9890"
- }
- ],
- "name": "Statistische Konten f\u00fcr Gewinnzuschlag"
- },
- {
- "children": [
- {
- "name": "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten"
- },
- {
- "name": "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter"
- }
- ],
- "name": "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen"
- },
- {
- "children": [
- {
- "name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter"
- },
- {
- "name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten"
- }
- ],
- "name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen"
- },
- {
- "children": [
- {
- "name": "Einzahlungsverpflichtungen Kommanditisten"
- },
- {
- "name": "Einzahlungsverpflichtungen pers\u00f6nlich haftender Gesellschafter"
- }
- ],
- "name": "Einzahlungsverpflichtungen im Bereich der Forderungen"
- },
- {
- "children": [
- {
- "name": "Ausgleichsposten f\u00fcr aktivierte Bilanzierungshilfen"
- },
- {
- "name": "Ausgleichsposten f\u00fcr aktivierte eigene Anteile "
- }
- ],
- "name": "Ausgleichsposten f\u00fcr aktivierte eigene Anteile und Bilanzierungshilfen"
- },
- {
- "children": [
- {
- "name": "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen"
- },
- {
- "name": "Gesellschafter-Darlehen"
- },
- {
- "name": "Verlust-/ Vortragskonto"
- }
- ],
- "name": "Kapital Personenhandelsgesellschaft Vollhafter"
- },
- {
- "children": [
- {
- "name": "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen"
- },
- {
- "name": "Gesellschafter-Darlehen"
- }
- ],
- "name": "Kapital Personenhandelsgesellschaft Teilhafter"
- },
- {
- "children": [
- {
- "name": "Grundst\u00fccksertrag"
- },
- {
- "name": "Grundst\u00fccksaufwand"
- },
- {
- "name": "Privatsteuern"
- },
- {
- "name": "Privatentnahmen allgemein"
- },
- {
- "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig"
- },
- {
- "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig"
- },
- {
- "name": "Privateinlagen"
- },
- {
- "name": "Unentgeltliche Wertabgaben"
- },
- {
- "name": "Au\u00dfergew\u00f6hnliche Belastungen"
- },
- {
- "name": "Zuwendungen- Spenden"
- }
- ],
- "name": "Privat Teilhafter (f\u00fcr Verrechnung Gesellschafterdarlehen mit Eigenkapitalcharakter- Konto 9840-9849)"
- },
- {
- "children": [
- {
- "name": "Statistisches Konto Fremdgeld"
- },
- {
- "name": "Gegenkonto zu 9292"
- },
- {
- "name": "Statistisches Konto steuerfreie Auslagen"
- },
- {
- "name": "Gegenkonto zu 9290"
- },
- {
- "name": "Zinsen bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG"
- },
- {
- "name": "Gegenkonto zu 9287 und 9288"
- },
- {
- "name": "Mahngeb\u00fchren bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG"
- },
- {
- "children": [
- {
- "name": "Einlagen stiller Gesellschafter"
- }
- ],
- "name": "Einlagen stiller Gesellschafter"
- },
- {
- "children": [
- {
- "name": "Steuerrechtlicher Ausgleichsposten"
- }
- ],
- "name": "Steuerrechtlicher Ausgleichsposten"
- }
- ],
- "name": "Statistische Konten f\u00fcr 4 Abs. 3 EStG"
- },
- {
- "children": [
- {
- "name": "Produktive L\u00f6hne"
- },
- {
- "name": "Gegenkonto zu 9210"
- },
- {
- "name": "Gegenkonto zu 9200"
- },
- {
- "name": "Besch\u00e4ftigte Personen"
- }
- ],
- "name": "Statistische Konten f\u00fcr den Kennziffernteil der Bilanz"
- },
- {
- "children": [
- {
- "name": "Sonstige Verg\u00fctungen Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto 9840-49 Teilhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2055"
- },
- {
- "name": "Gebrauchs\u00fcberlassung Vollhafter"
- },
- {
- "name": "Restanteil Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2027"
- },
- {
- "name": "L\u00f6sch- und Korrekturschl\u00fcssel"
- },
- {
- "name": "Darlehensverzinsung Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2024"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2025"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2026"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2020"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2021"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2022"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2023"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2028"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2029"
- },
- {
- "name": "Gebrauchs\u00fcberlassung Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2070 "
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2076"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2075"
- },
- {
- "name": "Tantieme Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9817"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9819"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9818"
- },
- {
- "name": "Sonstige Verg\u00fctungen Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2002"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2003"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2000"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2001"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2006"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2007"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2004"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2005"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2008"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2009"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2018"
- },
- {
- "name": "Restanteil Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2019"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2015"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2014"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2017"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2016"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2011"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2010"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2013"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2012"
- },
- {
- "name": "Name des Gesellschafters Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2068"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2069"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2060"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2061"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2062"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2063"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2064"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2065"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2066"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2067"
- },
- {
- "name": "Name des Gesellschafters Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9827"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2079"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2078"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2073"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2072"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2071"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2077"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9815"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2074"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9814"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9813"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9812"
- },
- {
- "name": "T\u00e4tigkeitsverg\u00fctung Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9811"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9810"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0067"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0064"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0062"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0060"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0061"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0068"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0069"
- },
- {
- "name": "Tantieme Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0066"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0065"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0063"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2051"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2050"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2053"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2052"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2054"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2057"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2056"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2059"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2058"
- },
- {
- "name": "L\u00f6sch- und Korrekturschl\u00fcssel"
- },
- {
- "name": "Darlehensverzinsung Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9828"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9829"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9822"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9823"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9820 "
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9821"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9826"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9824"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9825"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9816"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0085"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0084"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0087"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0086"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0081"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0080 "
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0089"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0088"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0082"
- },
- {
- "name": "T\u00e4tigkeitsverg\u00fctung Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0083"
- }
- ],
- "name": "Statistische Konten f\u00fcr die Kapitalkontenentwicklung"
- }
- ],
- "name": "Vortrags- Kapital- und Statistische Konten"
- }
- ],
- "name": "Deutscher Kontenplan SKR03"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ec_ec_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ec_ec_chart_template.json
deleted file mode 100644
index 47d0f2a..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/ec_ec_chart_template.json
+++ /dev/null
@@ -1,2092 +0,0 @@
-{
- "name": "Ecuador - Chart of Accounts",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Garant\u00edas en titularizaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Garant\u00edas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ACREEDORAS"
- },
- {
- "children": [
- {
- "name": "Garant\u00edas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Garant\u00edas en titularizaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DEUDORAS"
- }
- ],
- "name": "CUENTAS CONTINGENTES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedores por contra",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ACREEDORES POR CONTRA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Derechos sobre instrumentos financieros derivados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "OTRAS CUENTAS DE ORDEN DEUDORAS"
- },
- {
- "children": [
- {
- "name": "Bienes en garant\u00eda",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores en garant\u00eda",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "VALORES Y BIENES PROPIOS EN PODER DE TERCEROS"
- },
- {
- "children": [
- {
- "name": "Emisiones no colocadas ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "EMISIONES NO COLOCADAS"
- },
- {
- "children": [
- {
- "name": "Colaterales de las operaciones de reporto burs\u00e1til",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "COLATERALES DE LAS OPERACIONES DE REPORTO BURSATIL"
- }
- ],
- "name": "DEUDORAS"
- },
- {
- "name": "DEUDORES POR CONTRA"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "T\u00edtulos de Renta Variable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Depositos en efectivo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "T\u00edtulos de Renta Fija",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "En Garant\u00eda",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "T\u00edtulos de Renta Fija",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Depositos en efectivo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "T\u00edtulos de Renta Variable",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "En Custodia",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "VALORES Y BIENES RECIBIDOS DE TERCEROS"
- },
- {
- "children": [
- {
- "name": "Intermediaci\u00f3n de valores"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Principal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fondos Colectivos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Principal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Intereses",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fondos Administrados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Patrimonio de Fondos de Inversi\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Principal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Intereses",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Administraci\u00f3n de portafolio "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Garant\u00eda",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversi\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmobiliario",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Titularizaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Administraci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fideicomisos mercantiles inscritos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Garant\u00eda",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Administraci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversi\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmobiliario",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Encargos fiduciarios inscritos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Garant\u00eda",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversi\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Administraci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmobiliario",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fideicomisos mercantiles no inscritos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Inmobiliario",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversi\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Administraci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Garant\u00eda",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Encargos fiduciarios no inscritos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Patrimonio de Negocios Fiduciarios"
- }
- ],
- "name": "ADMINISTRACION DE RECURSOS DE TERCEROS"
- }
- ],
- "name": "ACREEDORAS"
- }
- ],
- "name": "CUENTAS DE ORDEN"
- },
- {
- "children": [
- {
- "name": "OTROS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Participaciones de los trabajadores en utilidades",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Beneficios a empleados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Remuneraciones ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisi\u00f3n para jubilaci\u00f3n patronal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aportes y descuentos al IESS",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fondo reserva del IESS",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "OBLIGACIONES PATRONALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Acreedores Varios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Por administraci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras comisiones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dividendos por pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Intereses por pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Comisiones por pagar ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Por Operaciones Burs\u00e1tiles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Por custodia",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deuda Sector No Financiero"
- }
- ],
- "name": "PASIVO NO FINANCIERO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valores",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones por Arrendamiento Financiero ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras En el exterior",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Papel Comercial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "A valor razonable con cambios en resultados"
- },
- {
- "children": [
- {
- "name": "Pr\u00e9stamos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Anticipos recibidos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras cuentas y documentos por pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas y documentos por pagar"
- },
- {
- "children": [
- {
- "name": "Accionistas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Compa\u00f1\u00edas relacionadas / vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Administradores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Relacionadas"
- },
- {
- "name": "Pasivos por compra de activos no corrientes"
- },
- {
- "children": [
- {
- "name": "Intereses por pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pr\u00e9stamos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sobregiros bancarios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones por contratos de underwriting",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Porci\u00f3n corriente de deuda a largo plazo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Obligaciones financieras"
- },
- {
- "name": "Otros pasivos financieros"
- }
- ],
- "name": "PASIVOS FINANCIEROS"
- },
- {
- "name": "OTROS PASIVOS CORRIENTES"
- },
- {
- "name": "ACREEDORES POR INTERMEDIACION "
- },
- {
- "children": [
- {
- "name": "Otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Litigios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Indemnizaciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones Judiciales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "SANCIONES Y MULTAS"
- },
- {
- "children": [
- {
- "name": "Otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Impuestos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Retenciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Contribuciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "OBLIGACIONES TRIBUTARIAS"
- }
- ],
- "name": "PASIVO CORRIENTE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses diferidos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pasivos por impuestos diferidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PASIVOS DIFERIDOS"
- }
- ],
- "name": "PASIVOS NO CORRIENTES"
- },
- {
- "children": [
- {
- "name": "DEUDA SECTOR FINANCIERO"
- }
- ],
- "name": "PASIVO LARGO PLAZO"
- }
- ],
- "name": "PASIVO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones en el exterior",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores de titularizaci\u00f3n de participaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Unidades de participaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuotas de fondos colectivos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Acciones y participaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Renta variable"
- },
- {
- "children": [
- {
- "name": "Otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Papel Comercial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones Convertibles en acciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Overnights",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Letras de Cambio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pagar\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones en el exterior",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cupones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Certificados Financieros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Avales",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bonos del Estado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bonos de Prenda",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Renta Fija"
- }
- ],
- "name": "DISPONIBLES PARA LA VENTA"
- },
- {
- "children": [
- {
- "name": "Inversiones mantenidas hasta el vencimiento ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pr\u00e9stamos y partidas a cobrar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acciones y participaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones y participaciones"
- },
- {
- "children": [
- {
- "name": "Inversiones en el exterior",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otros"
- },
- {
- "children": [
- {
- "name": "Valores de Titularizaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pagar\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones Convertibles en acciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Papel Comercial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Overnights",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Letras de Cambio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Avales",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bonos de Prenda",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bonos del Estado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Certificados Financieros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cupones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Renta Fija"
- }
- ],
- "name": "INVERSIONES MANTENIDAS HASTA EL VENCIMIENTO "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar a terceros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar accionistas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar al originador",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas y Documentos a cobrar a terceros"
- }
- ],
- "name": "PRESTAMOS Y PARTIDAS A COBRAR "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuotas de fondos colectivos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores de titularizaci\u00f3n de participaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Acciones y participaciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Renta variable"
- },
- {
- "children": [
- {
- "name": "Forward",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Futuros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Opciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones en el exterior",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Derivados"
- },
- {
- "children": [
- {
- "name": "Otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones Convertibles en acciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Papel Comercial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Overnights",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Letras de Cambio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pagar\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bonos de Prenda",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cupones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Avales",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bonos del Estado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Certificados Financieros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Renta Fija"
- }
- ],
- "name": "A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS"
- }
- ],
- "name": "ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Fondos rotativos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras monedas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Moneda de curso legal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja"
- },
- {
- "name": "Instituciones financieras"
- },
- {
- "children": [
- {
- "name": "Cta. Cte. Otras monedas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cta. Cte. Moneda de curso legal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Banco Central del Ecuador"
- },
- {
- "children": [
- {
- "name": "Cta. Cte. Moneda de curso legal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cta. Ahorros Moneda de curso legal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cta. Cte. En el exterior",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cta Ahorros En el exterior",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras Instituciones Financieras"
- }
- ],
- "name": "ACTIVO DISPONIBLE"
- }
- ],
- "name": "ACTIVO CORRIENTE "
- },
- {
- "name": "DEUDORES POR INTERMEDIACION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Comisiones por cobrar ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar a terceros ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE CUENTAS POR COBRAR"
- },
- {
- "children": [
- {
- "name": "Dividendos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Intereses ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "RENDIMIENTOS POR COBRAR"
- },
- {
- "name": "DERECHOS POR COMPROMISO DE RECOMPRA"
- },
- {
- "name": "ANTICIPO A CONSTRUCTOR POR AVANCE DE OBRA"
- },
- {
- "name": "ANTICIPO COMITENTES"
- },
- {
- "children": [
- {
- "name": "Al Originador",
- "report_type": "Balance Sheet"
- },
- {
- "name": "A Terceros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CUENTAS POR COBRAR"
- },
- {
- "children": [
- {
- "name": "Otras comisiones"
- },
- {
- "children": [
- {
- "name": "Puestos inactivos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Operaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Por servicios burs\u00e1tiles"
- },
- {
- "name": "Asesor\u00eda"
- },
- {
- "children": [
- {
- "name": "Operaciones Extraburs\u00e1tiles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Operaciones Burs\u00e1tiles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Contrato de Underwriting",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Intermediaci\u00f3n de valores"
- },
- {
- "children": [
- {
- "name": "Por Manejo de Fondos Administrados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Por Manejo de Fideicomisos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Por Manejo de Encargos Fiduciarios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Por comisiones de administraci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Por Contratos de Administraci\u00f3n Portafolio de Terceros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Por administraci\u00f3n y manejo"
- },
- {
- "children": [
- {
- "name": "Valores Materializados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Por Manejo de Libro de Acciones y Accionistas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores Desmaterializados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Por Custodia y Conservaci\u00f3n de Valores"
- }
- ],
- "name": "COMISIONES POR COBRAR"
- },
- {
- "children": [
- {
- "name": "A Terceros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "A Personal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DOCUMENTOS POR COBRAR"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "PROVISIONES PARA CUENTAS POR COBRAR"
- }
- ],
- "name": "CUENTAS Y DOCUMENTOS POR COBRAR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "En desarrollo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "En producci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Plantas en crecimiento",
- "report_type": "Balance Sheet"
- },
- {
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "children": [
- {
- "name": "En producci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "En desarrollo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Animales vivos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ACTIVOS BIOLOGICOS"
- },
- {
- "children": [
- {
- "name": "PRODUCTOS TERMINADOS"
- },
- {
- "name": "PRODUCTOS EN PROCESO"
- },
- {
- "name": "MATERIA PRIMA"
- },
- {
- "name": "PROVISI\u00d3N POR DETERIORO DE EXISTENCIAS"
- },
- {
- "name": "MATERIALES Y SUMINISTROS"
- }
- ],
- "name": "EXISTENCIAS"
- },
- {
- "children": [
- {
- "name": "ACTIVOS ADQUIRIDOS EN ARRENDAMIENTO FINANCIERO"
- },
- {
- "children": [
- {
- "name": "Edificios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Maquinaria y Equipo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Muebles y enseres ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Equipo de Computaci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Veh\u00edculos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Terrenos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PROPIEDADES"
- },
- {
- "name": "CONSTRUCCIONES EN CURSO "
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "PLUSVAL\u00cdA MERCANTIL (Goodwill)"
- },
- {
- "children": [
- {
- "name": "Costos de exploraci\u00f3n y desarrollo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reservas de recursos extra\u00edbles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Concesiones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Licencias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Patentes y propiedad industrial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Programas de computaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "INTANGIBLES"
- },
- {
- "children": [
- {
- "name": "Intangibles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Propiedades"
- },
- {
- "name": "Plusval\u00eda mercantil (Goodwill) ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Propiedades de inversi\u00f3n ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS NO CORRIENTES"
- }
- ],
- "name": "ACTIVOS NO CORRIENTES"
- },
- {
- "children": [
- {
- "name": "OTROS"
- },
- {
- "name": "ACTIVO NO CORRIENTE DISPONIBLE PARA LA VENTA"
- },
- {
- "name": "UNIDADES DE PARTICIPACION"
- },
- {
- "name": "ACTIVO POR IMPUESTO CORRIENTE"
- }
- ],
- "name": "OTROS ACTIVOS CORRIENTES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activo por impuesto diferido ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ACTIVO POR IMPUESTO DIFERIDO"
- },
- {
- "name": "ACTIVOS DE EXPLORACION Y EVALUACION MINERA"
- },
- {
- "name": "DERECHOS FIDUCIARIOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuota patrimonial bolsa de valores",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Acciones Dep\u00f3sito Centralizado de Valores",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Acciones Dep\u00f3sito Centralizado de Valores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuota patrimonial bolsa de valores"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos en Garant\u00eda por reporto",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dep\u00f3sitos en Garant\u00eda por operaciones burs\u00e1tiles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dep\u00f3sitos en Garant\u00eda"
- }
- ],
- "name": "OTROS ACTIVOS"
- },
- {
- "children": [
- {
- "name": "Concesiones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Licencias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "AMORTIZACION ACUMULADA"
- },
- {
- "children": [
- {
- "name": "Activos adquiridos en arrendamiento financiero",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Propiedades de inversi\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Equipo de Computaci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Veh\u00edculos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Maquinaria y Equipo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Muebles y enseres ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Edificios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos de exploraci\u00f3n y evaluaci\u00f3n minera",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DEPRECIACION ACUMULADA"
- }
- ],
- "name": "OTROS ACTIVOS NO CORRIENTES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "ACUMULADOS"
- },
- {
- "name": "UTILIDAD (PERDIDA) DEL EJERCICIO"
- },
- {
- "name": "RESULTADOS ACUMULADOS POR APLICACI\u00d3N DE LAS NIIF POR PRIMERA VEZ"
- }
- ],
- "name": "RESULTADOS"
- },
- {
- "name": "APORTES PARA FUTURAS CAPITALIZACIONES"
- },
- {
- "children": [
- {
- "name": "PATRIMONIO DE LOS NEGOCIOS FIDUCIARIOS"
- },
- {
- "children": [
- {
- "name": "Patrimonio del fondo colectivo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Patrimonio del fondo administrado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PATRIMONIO DE LOS FONDOS DE INVERSI\u00d3N"
- },
- {
- "name": "PAGADO"
- },
- {
- "name": "ACCIONES EN TESORER\u00cdA"
- },
- {
- "name": "FONDO PATRIMONIAL"
- }
- ],
- "name": "CAPITAL"
- },
- {
- "children": [
- {
- "name": "RESERVA LEGAL"
- },
- {
- "children": [
- {
- "name": "Reserva por Valuaci\u00f3n Activos Financieros Disponibles para la Venta",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva por valuaci\u00f3n Propiedades",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "RESERVA POR VALUACI\u00d3N"
- },
- {
- "name": "RESERVA FACULTATIVA"
- },
- {
- "name": "OTRAS RESERVAS"
- }
- ],
- "name": "RESERVAS "
- }
- ],
- "name": "PATRIMONIO NETO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "INGRESOS DE ACTIVOS POR IMPUESTOS DIFERIDOS"
- }
- ],
- "name": "INGRESOS DE ACTIVOS POR IMPUESTOS DIFERIDOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Negocios Fiduciarios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Oferta p\u00fablica de Valores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "INGRESOS POR ESTRUCTURACI\u00d3N"
- },
- {
- "name": "INGRESOS POR ASESORIA"
- }
- ],
- "name": "INGRESOS POR ASESOR\u00cdA Y ESTRUCTURACI\u00d3N"
- },
- {
- "children": [
- {
- "name": "INTERESES Y RENDIMIENTOS"
- },
- {
- "name": "UTILIDAD EN CAMBIO"
- },
- {
- "name": "DIVIDENDOS"
- },
- {
- "name": "UTILIDAD POR VALUACI\u00d3N DE ACTIVOS FINANCIEROS A VALOR RAZONABLE"
- }
- ],
- "name": "INGRESOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "UTILIDAD POR OPERACIONES DESCONTINUADAS"
- },
- {
- "name": "OTRAS UTILIDADES EN VENTAS"
- },
- {
- "name": "UTILIDAD EN VENTA DE VALORES"
- },
- {
- "name": "UTILIDAD EN VENTA DE PROPIEDAD"
- }
- ],
- "name": "UTILIDADES EN VENTAS"
- },
- {
- "children": [
- {
- "name": "OBLIGACIONES FINANCIERAS"
- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "CUENTAS POR COBRAR"
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "ACTIVOS NO CORRIENTES"
- }
- ],
- "name": "UTILIDAD POR ACTIVOS NO FINANCIEROS AL VALOR RAZONABLE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inscripciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mantenimiento de Inscripci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Comisiones en operaciones ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "SERVICIOS BURS\u00c1TILES"
- },
- {
- "children": [
- {
- "name": "Fondos colectivos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fondos administrados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Portafolio de terceros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Por representaci\u00f3n de obligacionistas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Encargos Fiduciarios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fideicomisos mercantiles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Titularizaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "POR PRESTACI\u00d3N DE SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO"
- },
- {
- "children": [
- {
- "name": "Operaciones Burs\u00e1tiles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Operaciones Extraburs\u00e1tiles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Por Contratos de Underwriting",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "INTERMEDIACI\u00d3N DE VALORES"
- },
- {
- "children": [
- {
- "name": "Otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores materializados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores desmaterializados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Compensaci\u00f3n y liquidaci\u00f3n de valores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CUSTODIA REGISTRO\n COMPENSACI\u00d3N Y LIQUIDACI\u00d3N"
- },
- {
- "name": "OTRAS COMISIONES GANADAS"
- }
- ],
- "name": "COMISIONES GANADAS"
- }
- ],
- "name": "CUENTAS DE RESULTADOS ACREEDORAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PRIMA POR OPERACIONES DE REPORTO"
- },
- {
- "name": "OBLIGACIONES FINANCIERAS"
- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "ACTIVOS NO CORRIENTES "
- },
- {
- "name": "CUENTAS POR COBRAR"
- },
- {
- "name": "ORGANISMOS DE CONTROL"
- },
- {
- "name": "COSTO DE VENTAS"
- },
- {
- "name": "COSTO DE PRODUCCI\u00d3N "
- },
- {
- "name": "COSTO "
- },
- {
- "name": "OTROS GASTOS"
- },
- {
- "name": "OTROS GASTOS"
- },
- {
- "name": "PRIMA POR OPERACIONES DE REPORTO"
- },
- {
- "name": "MUNICIPALES"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "FISCALES"
- }
- ],
- "name": "P\u00c9RDIDA POR MEDICI\u00d3N DE ACTIVOS NO FINANCIEROS AL VALOR RAZONABLE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valores Materializados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores Desmaterializados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Compensaci\u00f3n y Liquidaci\u00f3n de Valores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CUSTODIA REGISTRO COMPENSACI\u00d3N Y LIQUIDACI\u00d3N \n "
- },
- {
- "children": [
- {
- "name": "Otras Comisiones Pagadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "OTRAS COMISIONES PAGADAS "
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida en Valuaci\u00f3n de activos financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "P\u00c9RDIDA EN VALUACI\u00d3N DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "Deterioro de activos financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DETERIORO DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "Intereses por cr\u00e9ditos de bancos y otras Instituciones financieras",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Intereses por otros pasivos no financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "INTERESES CAUSADOS"
- },
- {
- "children": [
- {
- "name": "Intermediaci\u00f3n de Valores",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Por Contratos de Underwriting",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Operaciones Burs\u00e1tiles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Operaciones Extraburs\u00e1tlies",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "COMISIONES PAGADAS"
- },
- {
- "children": [
- {
- "name": "Encargos fiduciarios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fideicomisos mercantiles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fondos colectivos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Administraci\u00f3n de portafolio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Titularizaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fondos administrados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "POR SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida en cambio",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "P\u00c9RDIDA EN CAMBIO"
- },
- {
- "children": [
- {
- "name": "Arrendamiento operativo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ARRENDAMIENTO OPERATIVO"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por operaciones descontinuadas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "P\u00e9rdida en venta de Propiedad ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "P\u00e9rdida en venta activos biol\u00f2gicos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "P\u00e9rdida en venta de Valores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "P\u00c9RDIDAS EN VENTA"
- },
- {
- "children": [
- {
- "name": "Otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Negocios Fiduciarios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Oferta P\u00fablica de Valores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "GASTOS POR ESTRUCTURACI\u00d3N"
- }
- ],
- "name": "GASTOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "POR PUBLICIDAD"
- },
- {
- "name": "ARRENDAMIENTOS"
- },
- {
- "name": "SEGUROS"
- },
- {
- "name": "MATERIALES Y SUMINISTROS"
- },
- {
- "name": "SERVICIOS Y MANTENIMIENTO"
- },
- {
- "name": "DEPRECIACI\u00d3N"
- },
- {
- "name": "AMORTIZACIONES"
- },
- {
- "name": "PROVISIONES"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "GASTOS GENERALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Honorarios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "HONORARIOS"
- },
- {
- "children": [
- {
- "name": "Beneficios sociales de los trabajadores",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisi\u00f3n para jubilaci\u00f3n patronal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Remuneraciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "GASTOS DE PERSONAL"
- },
- {
- "children": [
- {
- "name": "Servicios de terceros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "SERVICIOS DE TERCEROS "
- }
- ],
- "name": "GASTOS ADMINISTRATIVOS"
- },
- {
- "children": [
- {
- "name": "ACTIVOS DE EXPLORACI\u00d3N Y EVALUACI\u00d3N MINERA"
- },
- {
- "name": "PLUSVAL\u00cdA MERCANTIL (GOODWILL)"
- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "CUENTAS Y DOCUMENTOS POR COBRAR"
- },
- {
- "name": "EXISTENCIAS"
- },
- {
- "name": "PROPIEDADES PLANTA Y EQUIPO"
- }
- ],
- "name": "GASTOS POR DETERIORO"
- },
- {
- "name": "IMPUESTOS TASAS Y CONTRIBUCIONES"
- }
- ],
- "name": "CUENTAS DE RESULTADOS DEUDORAS"
- }
- ],
- "name": "PLAN DE CTAS. ECUADOR"
- }
-}
\ 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
deleted file mode 100644
index a9793fb..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template.json
+++ /dev/null
@@ -1,8223 +0,0 @@
-{
- "name": "Plantilla PGCE completo 2008",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de construcciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de maquinaria",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de maquinaria",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de otras instaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de otras instaciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de utillaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de utillaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de mobiliario",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de mobiliario",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de otro inmovilizado material",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de otro inmovilizado material",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de elementos de transporte",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de elementos de transporte",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor del inmovilizado material",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro del valor de desarrollo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de desarrollo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de derechos de traspaso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de derechos de traspaso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de concesiones administrativas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de concesiones administrativas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de propiedad industrial",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de propiedad industrial",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de investigaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de investigaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor del inmovilizado intangible",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones en empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de participaciones en empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones en empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de participaciones en empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de participaciones en partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de los terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de los terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de las inversiones inmobiliarias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de activos no corrientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de desarrollo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de desarrollo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada del inmovilizado intangible",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de utillaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de utillaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de otras instalaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de otras instalaciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de mobiliario",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de mobiliario",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de construcciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de maquinaria",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de maquinaria",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada del inmovilizado material",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada del inmovilizado",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otro inmovilizado material",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otro inmovilizado material",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Elementos de transporte",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Elementos de transporte",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otras instalaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras instalaciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Utillaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Utillaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Mobiliario",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mobiliario",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Construcciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Maquinaria",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Maquinaria",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmovilizaciones materiales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Concesiones administrativas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Concesiones administrativas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Propiedad industrial",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Propiedad industrial",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Investigaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Investigaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desarrollo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desarrollo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Fondo de comercio",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fondo de comercio",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Derechos de traspaso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Derechos de traspaso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos para inmovilizaciones intangibles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos para inmovilizaciones intangibles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmovilizaciones intangibles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Maquinaria en montaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Maquinaria en montaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Instalaciones t\u00e9cnicas en montaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Instalaciones t\u00e9cnicas en montaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Construcciones en curso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Construcciones en curso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Adaptaci\u00f3n de terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Adaptaci\u00f3n de terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Equipos para procesos de informaci\u00f3n en montaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Equipos para procesos de informaci\u00f3n en montaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos para inmovilizaciones materiales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos para inmovilizaciones materiales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmovilizaciones materiales en curso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones en terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones en terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Inversiones en construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones en construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones inmobiliarias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Imposiciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Imposiciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valores representativos de deuda",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Inversiones financieras en instrumentos de patrimonio",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones financieras en instrumentos de patrimonio",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos por derivados financieros, cartera de negociaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos por derivados financieros, cartera de negociaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Activos por derivados financieros, instrumentos de cobertura",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos por derivados financieros, instrumentos de cobertura",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos por derivados financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos al personal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos al personal",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras inversiones financieras",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos a empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos a otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos a empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos a partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Participaciones en empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Participaciones en empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Participaciones en otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Participaciones en otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Participaciones en empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Participaciones en empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Participaciones en partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valores representativos de deuda de empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valores representativos de deuda de empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda de empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valores representativos de deuda de empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda de otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valores representativos de deuda de otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valores representativos de deuda de partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones financieras en partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dep\u00f3sitos constituidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dep\u00f3sitos constituidos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Fianzas constituidas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fianzas constituidas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fianzas y dep\u00f3sitos constituidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activo no corriente",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de las mercader\u00edas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de las mercader\u00edas",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de otros aprovisionamientos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de otros aprovisionamientos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de los productos en curso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de los productos en curso",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de los productos semiterminados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de los productos semiterminados",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de las materias primas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de las materias primas",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de los productos terminados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de los productos terminados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de las existencias",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Material de oficina",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Material de oficina",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Materiales diversos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materiales diversos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Envases",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Envases",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Embalajes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Embalajes",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Combustibles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Combustibles",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Elementos y conjuntos incorporables",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Elementos y conjuntos incorporables",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Repuestos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Repuestos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otros aprovisionamientos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos en curso A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos en curso A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos en curso B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos en curso B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos en curso",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Mercader\u00edas B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mercader\u00edas B",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Mercader\u00edas A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mercader\u00edas A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Comerciales",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Materiales recuperados B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materiales recuperados B",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Materiales recuperados A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materiales recuperados A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Subproductos B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subproductos B",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Subproductos A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subproductos A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Residuos A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Residuos A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Residuos B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Residuos B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subproductos, residuos y materiales recuperados",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos semiterminados B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos semiterminados B",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos semiterminados A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos semiterminados A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos semiterminados",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos terminados A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos terminados A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos terminados B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos terminados B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos terminados",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Materias Primas A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materias Primas A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Materias Primas B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materias Primas B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materias Primas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Existencias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisi\u00f3n para actuaciones medioambientales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n para actuaciones medioambientales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n para reestructuraciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n para reestructuraciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n para impuestos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n para impuestos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n por retribuciones del personal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n por retribuciones del personal",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n para otras responsabilidades",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n para otras responsabilidades",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisiones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Desembolsos no exigidos, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos no exigidos, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otros desembolsos no exigidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otros desembolsos no exigidos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desembolsos no exigidos, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos no exigidos, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desembolsos no exigidos, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos no exigidos, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Aportaciones no dinerarias pendientes, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportaciones no dinerarias pendientes, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otras aportaciones no dinerarias pendientes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras aportaciones no dinerarias pendientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Aportaciones no dinerarias pendientes, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportaciones no dinerarias pendientes, otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Aportaciones no dinerarias pendientes, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportaciones no dinerarias pendientes, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con caracter\u00edsticas especiales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Otras deudas, con otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras deudas, con otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otras deudas, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras deudas, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otras deudas, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras deudas, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras deudas con partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero, empresas de grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, empresas de grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores de inmovilizado, otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores de inmovilizado, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores de inmovilizado, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores de inmovilizado, partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores de inmovilizado",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Obligaciones y bonos convertibles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Obligaciones y bonos convertibles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas representadas en otros valores negociables",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas representadas en otros valores negociables",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas con entidades de cr\u00e9dito",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas transformables en subvenciones, donaciones y legados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas transformables en subvenciones, donaciones y legados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por arrendamiento financiero",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Efectos a pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos a pagar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Pasivos por derivados financieros, carter de negociaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pasivos por derivados financieros, carter de negociaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Pasivos por derivados financieros, instrumentos de cobertura",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pasivos por derivados financieros, instrumentos de cobertura",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pasivos por derivados financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Obligaciones y bonos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Obligaciones y bonos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas por pr\u00e9stamos recibidos, empr\u00e9stitos y otros conceptos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fondo social",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fondo social",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Socios por desembolsos no exigidos, capital social",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Socios por desembolsos no exigidos, capital social",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Socios por desembolsos no exigidos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Socios por aportaciones no dinerarias pendientes, capital social",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Socios por aportaciones no dinerarias pendientes, capital social",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Socios por aportaciones no dinerarias pendientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones propias en situaciones especiales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones propias en situaciones especiales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Capital social",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital social",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Aportaciones de socios o propietarios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportaciones de socios o propietarios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Diferencias por ajuste del capital a euros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Diferencias por ajuste del capital a euros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reservas por acciones propias aceptadas en garant\u00eda",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas por acciones propias aceptadas en garant\u00eda",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reserva por fondo de comercio",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reserva por fondo de comercio",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reserva por capital amortizado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reserva por capital amortizado",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reservas estatutarias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas estatutarias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reservas para acciones o participaciones de la sociedad dominante",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas para acciones o participaciones de la sociedad dominante",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas especiales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reservas por p\u00e9rdidas y ganancias actuariales y otros ajustes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas por p\u00e9rdidas y ganancias actuariales y otros ajustes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reserva Legal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reserva Legal",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reservas voluntarias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas voluntarias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Patrimonio neto por emision de instrumentos financieros compuestos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Patrimonio neto por emision de instrumentos financieros compuestos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Resto de instrumentos de patrimonio neto",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resto de instrumentos de patrimonio neto",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otros Instrumentos de patrimonio neto",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas y otros instrumentos de patrimonio",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Resultados negativos de ejercicios anteriores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resultados negativos de ejercicios anteriores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Remanente",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Remanente",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Resultado del ejercicio",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resultado del ejercicio",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resultados pendientes de Aplicaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cobertura de una inversi\u00f3n neta en un negocio en el extranjero",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cobertura de una inversi\u00f3n neta en un negocio en el extranjero",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cobertura de flujos de efectivo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cobertura de flujos de efectivo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Operaciones de cobertura",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Diferencias de conversi\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Diferencias de conversi\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Ajustes por valoraci\u00f3n de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ajustes por valoraci\u00f3n de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ingresos fiscales a distribuir en varios ejercicios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Subvenciones oficiales de capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subvenciones oficiales de capital",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Donaciones y legados de capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Donaciones y legados de capital",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otras subvenciones, donaciones y legados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras subvenciones, donaciones y legados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Ajustes por valoraci\u00f3n en activos financieros disponibles para la venta",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ajustes por valoraci\u00f3n en activos financieros disponibles para la venta",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subvenciones, donaciones y ajustes por cambio de valor",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dep\u00f3sitos recibidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dep\u00f3sitos recibidos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Garant\u00edas financieras",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Garant\u00edas financieras",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos recibidos por ventas o prestaciones de servicios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos recibidos por ventas o prestaciones de servicios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Fianzas recibidas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fianzas recibidas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pasivos por fianzas, garant\u00edas y otros conceptos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Suscriptores de acciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Suscriptores de acciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Capital emitido pendiente de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital emitido pendiente de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Suscriptores de acciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Suscriptores de acciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones emitidas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones emitidas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Situaciones transitorias de financiaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Financiaci\u00f3n B\u00e1sica",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficio transferido (gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficio transferido (gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Resultados de operaciones en com\u00fan",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos comerciales incobrables",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos comerciales incobrables",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Seguridad Social a cargo de la empresa",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Seguridad Social a cargo de la empresa",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Retribuciones mediante sistemas de aportaci\u00f3n definida",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Retribuciones mediante sistemas de aportaci\u00f3n definida",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Sueldos y salarios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sueldos y salarios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Indemnizaciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Indemnizaciones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Retribuciones al personal liquidados con instrumentos de patrimonio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Retribuciones al personal liquidados con instrumentos de patrimonio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Retribuciones al personal mediante instrumentos de patrimonio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Otros gastos sociales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros gastos sociales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros costes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros costes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Contribuciones anuales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Contribuciones anuales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Retribuciones mediante sistemas de prestaci\u00f3n definida",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de personal",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos excepcionales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos excepcionales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones en partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes del inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes del inmovilizado material",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes del inmovilizado intangible",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por operaciones con obligaciones propias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por operaciones con obligaciones propias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de activos no corrientes y gastos excepcionales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros gastos financieros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros gastos financieros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Gastos financieros por actualizaci\u00f3n de provisiones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos financieros por actualizaci\u00f3n de provisiones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses de deudas, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de deudas, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de deudas, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas con entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de deudas con entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de deudas, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de deudas, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de deudas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cartera de negociaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cartera de negociaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de designados por la empresa",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de designados por la empresa",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de disponibles para la venta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de disponibles para la venta",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de instrumentos de cobertura",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de instrumentos de cobertura",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por valoraci\u00f3n de instrumentos financieros por su valor razonable",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dividendos de pasivos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dividendos de pasivos, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dividendos de pasivos, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dividendos de pasivos, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dividendos de pasivos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por descuento de efectos y operaciones de \u201cfactoring\u201d",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en participaciones y valores representativos de deuda",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos no comerciales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Diferencias negativas de cambio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Diferencias negativas de cambio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos financieros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Devoluciones de compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de compras de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de compras de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de compras de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de compras de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de compras y operaciones similares",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "\"Rappels\" por compras de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" por compras de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" por compras de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" por compras de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" por compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" por compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\u201cRappels\u201d por compras",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados por otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados por otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Compras de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compras de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Compras de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compras de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compras",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluci\u00f3n de impuestos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluci\u00f3n de impuestos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes negativos en IVA de activo corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes negativos en IVA de activo corriente",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ajustes negativos en IVA de inversiones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes negativos en IVA de inversiones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes negativos en la imposici\u00f3n indirecta",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Otros tributos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros tributos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Impuesto corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Impuesto corriente",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Impuesto diferido",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Impuesto diferido",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Impuesto sobre beneficios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes positivos en IVA de inversiones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes positivos en IVA de inversiones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ajustes positivos en IVA de activo corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes positivos en IVA de activo corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes positivos en la imposici\u00f3n indirecta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Tributos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reparaciones y conservaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reparaciones y conservaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Transportes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transportes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Primas de seguros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Primas de seguros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Servicios bancarios y similares",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Servicios bancarios y similares",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Publicidad, propaganda y relaciones p\u00fablicas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Publicidad, propaganda y relaciones p\u00fablicas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Arrendamientos y c\u00e1nones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Arrendamientos y c\u00e1nones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Servicios de profesionales independientes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Servicios de profesionales independientes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Suministros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Suministros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Otros servicios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros servicios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Servicios Exteriores",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda a corto plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro del inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro del inmovilizado material",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de existencias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n por operaciones comerciales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones comerciales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones comerciales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro y otras dotaciones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Amortizaci\u00f3n de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Amortizaci\u00f3n del inmovilizado intangible",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n del inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Amortizaci\u00f3n del inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotaciones para amortizaciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compras y Gastos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en participaciones y valores representativos de deuda",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de valores representativos de deuda",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios de disponibles para la venta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios de disponibles para la venta",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios de cartera de negociaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios de cartera de negociaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios de instrumentos de cobertura",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios de instrumentos de cobertura",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios de designados por la empresa",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios de designados por la empresa",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios por valoraci\u00f3n de instrumentos financieros por su valor razonable",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Otros ingresos financieros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros ingresos financieros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Diferencias positivas de cambio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Diferencias positivas de cambio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos financieros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios procedentes del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes del inmovilizado intangible",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo en partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes del inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes del inmovilizado material",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Diferencia negativa en combinaciones de negocios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Diferencia negativa en combinaciones de negocios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficos por operaciones con obligaciones propias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficos por operaciones con obligaciones propias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos excepcionales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos excepcionales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de activos no corrientes e ingresos excepcionales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Subvenciones, donaciones y legados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos por servicios diversos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos por servicios diversos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdida transferido (gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdida transferido (gestor)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Resultados de operaciones en com\u00fan",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos por arrendamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos por arrendamientos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos por comisiones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos por comisiones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos por servicios al personal",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos por servicios al personal",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Trabajos realizados en inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados en inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado material en curso",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado material en curso",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado intangible",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados para la empresa",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prestaciones de servicios fuera de la UE",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Prestaciones de servicios fuera de la UE",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Prestaciones de servicios Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Prestaciones de servicios Intracomunitarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Prestaciones de servicios en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Prestaciones de servicios en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Prestaciones de servicios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de envases y embalajes en Espa\u00f1a",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de envases y embalajes Intracomunitarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de envases y embalajes Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de envases y embalajes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de subproductos y residuos Intracomunitarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de subproductos y residuos en Espa\u00f1a",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de subproductos y residuos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos semiterminados Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos semiterminados en Espa\u00f1a",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos semiterminados Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos semiterminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de productos terminados Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos terminados Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de productos terminados Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos terminados Intracomunitarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de productos terminados en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos terminados en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos terminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de mercader\u00edas en Espa\u00f1a",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de mercader\u00edas Intracomunitarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de productos semiterminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas de productos semiterminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas de productos terminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de envases y embalajes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas de envases y embalajes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de subproductos y residuos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas de subproductos y residuos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Devoluciones de ventas de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas de productos terminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de productos semiterminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas de productos semiterminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de subproductos y residuos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas de subproductos y residuos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de envases y embalajes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas de envases y embalajes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas y operaciones similares",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de mercader\u00edas, de producci\u00f3n propia, de servicios, etc.",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos en curso",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos en curso",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos terminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos semiterminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos semiterminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para otras responsabilidades",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n para otras responsabilidades",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n por retribuciones al personal",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n por retribuciones al personal",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para impuestos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n para impuestos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para reestructuraciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n para reestructuraciones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n por contratos onerosos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n por contratos onerosos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n por operaciones comerciales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisiones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a largo plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro del inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro del inmovilizado material",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de existencias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Excesos y aplicaciones de provisiones y de p\u00e9rdidas por deterioro",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas e ingresos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisi\u00f3n por contratos onerosos"
- }
- ],
- "name": "Provisi\u00f3n por contratos onerosos"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n para otras operaciones comerciales"
- }
- ],
- "name": "Provisi\u00f3n para otras operaciones comerciales"
- }
- ],
- "name": "Provisiones por operaciones comerciales"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
- },
- {
- "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"
- },
- {
- "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"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos anticipados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ingresos anticipados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Gastos anticipados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Gastos anticipados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ajustes por periodificaci\u00f3n"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, acreedora por retenciones practicadas"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por retenciones practicadas"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, acreedora por IVA"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por IVA"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por conceptos fiscales"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, retenciones y pagos a cuenta"
- }
- ],
- "name": "Hacienda P\u00fablica, retenciones y pagos a cuenta"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Pasivos por diferencias temporarias imponibles"
- }
- ],
- "name": "Pasivos por diferencias temporarias imponibles"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "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"
- },
- {
- "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"
- }
- ],
- "name": "Activos por impuesto diferido"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. IVA repercutido"
- }
- ],
- "name": "Hacienda P\u00fablica, IVA repercutido"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Organismos de la Seguridad Social, acreedores"
- }
- ],
- "name": "Organismos de la Seguridad Social, acreedores"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Organismos de la Seguridad Social, deudores"
- }
- ],
- "name": "Organismos de la Seguridad Social, deudores"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, deudora por IVA"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por IVA"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por diversos conceptos"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. IVA soportado"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. IVA soportado"
- }
- ],
- "name": "Hacienda P\u00fablica, IVA soportado"
- }
- ],
- "name": "Administraciones p\u00fablicas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Anticipos de remuneraciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos de remuneraciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Remuneraciones mediante sistemas de aportaci\u00f3n definida pendientes de pago",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Remuneraciones mediante sistemas de aportaci\u00f3n definida pendientes de pago",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Remuneraciones pendientes de pago",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Remuneraciones pendientes de pago",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Personal"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudores de dudoso cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores de dudoso cobro",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores por operaciones en com\u00fan",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores por operaciones en com\u00fan",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudores, facturas pendientes de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, facturas pendientes de formalizar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudores, efectos comerciales en gesti\u00f3n de cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, efectos comerciales en gesti\u00f3n de cobro",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores, efectos comerciales en cartera",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, efectos comerciales en cartera",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores, efectos comerciales descontados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, efectos comerciales descontados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores, efectos comerciales impagados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, efectos comerciales impagados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, efectos comerciales a cobrar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores varios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo de dudoso cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes empresas del grupo de dudoso cobro",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes empresas del grupo (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo, operaciones de factoring",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes empresas del grupo, operaciones de factoring",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales a cobrar, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales a cobrar, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes empresas del grupo (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos de clientes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos de clientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Efectos comerciales descontados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales descontados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales en cartera",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales en cartera",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales impagados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales impagados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales en gesti\u00f3n de cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales en gesti\u00f3n de cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, efectos comerciales a cobrar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Clientes (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes (euros)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes, operaciones de factoring",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, operaciones de factoring",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver por clientes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Envases y embalajes a devolver por clientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes de dudoso cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes de dudoso cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedores por operaciones en com\u00fan",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por operaciones en com\u00fan",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores, efectos comerciales a pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores, efectos comerciales a pagar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por prestaciones de servicios (euros)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por prestaciones de servicios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores varios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a proveedores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Envases y embalajes a devolver a proveedores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores (euros)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores, efectos comerciales a pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, efectos comerciales a pagar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, empresas del grupo (euros)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales a pagar, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales a pagar, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, empresas del grupo (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos a proveedores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos a proveedores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores y deudores por operaciones comerciales"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudas representadas en otros valores negociables a corto plazo"
- }
- ],
- "name": "Deudas representadas en otros valores negociables 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": "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 convertibles a corto plazo"
- }
- ],
- "name": "Obligaciones y bonos convertibles a corto plazo"
- },
- {
- "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"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obligaciones y bonos convertibles amortizados"
- }
- ],
- "name": "Obligaciones y bonos convertibles amortizados"
- },
- {
- "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"
- }
- ],
- "name": "Empr\u00e9stitos, deudas con caracter\u00edsticas especiales y otras emisiones an\u00e1logas a corto plazo"
- },
- {
- "children": [
- {
- "children": [
- {
- "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 asociadas"
- }
- ],
- "name": "Acreedores por arrendamiento financiero a corto plazo, empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero a corto plazo, empresas del grupo"
- }
- ],
- "name": "Acreedores por arrendamiento financiero a corto plazo, empresas del grupo"
- }
- ],
- "name": "Acreedores por arrendamiento financiero a corto plazo, partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otras deudas a corto plazo con empresas del grupo"
- }
- ],
- "name": "Otras deudas a corto plazo con empresas del grupo"
- },
- {
- "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"
- }
- ],
- "name": "Otras deudas a corto plazo con 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 asociadas"
- }
- ],
- "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas"
- },
- {
- "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"
- }
- ],
- "name": "Deudas a corto plazo con entidades de cr\u00e9dito vinculadas"
- },
- {
- "children": [
- {
- "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"
- },
- {
- "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"
- },
- {
- "children": [
- {
- "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"
- },
- {
- "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": "Deudas a corto plazo con partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses a corto plazo de deudas"
- }
- ],
- "name": "Intereses a corto plazo de deudas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisi\u00f3n a corto plazo para reestructuraciones de patrimonio"
- }
- ],
- "name": "Provisi\u00f3n a corto plazo para reestructuraciones de patrimonio"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n a corto plazo por transacciones con pagos basados en instrumentos"
- }
- ],
- "name": "Provisi\u00f3n a corto plazo por transacciones con pagos basados en instrumentos"
- },
- {
- "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 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 impuestos"
- }
- ],
- "name": "Provisi\u00f3n a corto plazo para impuestos"
- },
- {
- "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": "Proveedores de inmovilizado a corto plazo"
- }
- ],
- "name": "Proveedores de inmovilizado 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": "Deudas a corto plazo"
- }
- ],
- "name": "Deudas a corto plazo"
- },
- {
- "children": [
- {
- "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"
- },
- {
- "children": [
- {
- "name": "Deudas a corto plazo por cr\u00e9dito dispuesto"
- }
- ],
- "name": "Deudas a corto plazo por cr\u00e9dito dispuesto"
- }
- ],
- "name": "Deudas a corto plazo con entidades de cr\u00e9dito"
- },
- {
- "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": [
- {
- "name": "Efectos a pagar a corto plazo"
- }
- ],
- "name": "Efectos a pagar a corto plazo"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero a corto plazo"
- }
- ],
- "name": "Acreedores por arrendamiento financiero a corto plazo"
- }
- ],
- "name": "Deudas a corto plazo por pr\u00e9stamos recibidos y otros conceptos"
- },
- {
- "children": [
- {
- "children": [
- {
- "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 empresas asociadas"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas"
- },
- {
- "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": "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": "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": "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"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a corto plazo a empresas del grupo"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo a empresas del grupo"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo a 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"
- },
- {
- "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": "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"
- },
- {
- "children": [
- {
- "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo"
- }
- ],
- "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo"
- }
- ],
- "name": "Dividendo a cobrar de inversiones financieras en partes vinculadas"
- }
- ],
- "name": "Inversiones financieras a corto plazo en partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valores representativos de deuda a corto plazo"
- }
- ],
- "name": "Valores representativos de deuda 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"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a corto plazo"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo"
- },
- {
- "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": "Intereses a corto plazo de cr\u00e9ditos"
- }
- ],
- "name": "Intereses a corto plazo de cr\u00e9ditos"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de valores representativos de deudas"
- }
- ],
- "name": "Intereses a corto plazo de valores representativos de deudas"
- },
- {
- "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": "Imposiciones a corto plazo"
- }
- ],
- "name": "Imposiciones a corto plazo"
- }
- ],
- "name": "Otras inversiones financieras a corto plazo"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos por derivados financieros a corto plazo, cartera de negociaci\u00f3n"
- }
- ],
- "name": "Activos por derivados financieros a corto plazo, cartera de negociaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Pasivos por derivados financieros a corto plazo, instrumentos de cobertura"
- }
- ],
- "name": "Pasivos por derivados financieros a corto plazo, instrumentos de cobertura"
- },
- {
- "children": [
- {
- "name": "Activos por derivados financieros a corto plazo, instrumentos de cobertura"
- }
- ],
- "name": "Activos por derivados financieros a corto plazo, instrumentos de cobertura"
- },
- {
- "children": [
- {
- "name": "Pasivos por derivados financieros a corto plazo, cartera de negociaci\u00f3n"
- }
- ],
- "name": "Pasivos por derivados financieros a corto plazo, cartera de negociaci\u00f3n"
- }
- ],
- "name": "Derivados financieros a corto plazo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
- }
- ],
- "name": "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
- },
- {
- "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"
- }
- ],
- "name": "Socios por desembolsos exigidos"
- },
- {
- "children": [
- {
- "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"
- },
- {
- "children": [
- {
- "name": "Desembolsos exigidos sobre participaciones de otras empresas"
- }
- ],
- "name": "Desembolsos exigidos sobre participaciones de otras empresas"
- },
- {
- "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"
- },
- {
- "children": [
- {
- "name": "Dividendo activo a cuenta"
- }
- ],
- "name": "Dividendo activo a cuenta"
- },
- {
- "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": "Cuenta corriente con empresas del grupo"
- }
- ],
- "name": "Cuenta corriente con empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Cuenta corriente con otras partes vinculadas"
- }
- ],
- "name": "Cuenta corriente con otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Cuenta corriente con empresas asociadas"
- }
- ],
- "name": "Cuenta corriente con empresas asociadas"
- }
- ],
- "name": "Cuenta corriente con otras personas y entidades vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Socios de sociedad escindida"
- }
- ],
- "name": "Socios de sociedad escindida"
- },
- {
- "children": [
- {
- "name": "Socios, cuenta de escisi\u00f3n"
- }
- ],
- "name": "Socios, cuenta de escisi\u00f3n"
- },
- {
- "children": [
- {
- "name": "Socios de sociedad disuelta"
- }
- ],
- "name": "Socios de sociedad disuelta"
- },
- {
- "children": [
- {
- "name": "Socios, cuenta de fusi\u00f3n"
- }
- ],
- "name": "Socios, cuenta de fusi\u00f3n"
- }
- ],
- "name": "Cuentas corrientes en fusiones y escisiones"
- },
- {
- "children": [
- {
- "name": "Titular de la explotaci\u00f3n"
- }
- ],
- "name": "Titular de la explotaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Cuenta corriente con socios y administradores"
- }
- ],
- "name": "Cuenta corriente con socios y administradores"
- }
- ],
- "name": "Otras cuentas no bancarias"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses pagados por anticipado"
- }
- ],
- "name": "Intereses pagados por anticipado"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos constituidos a corto plazo"
- }
- ],
- "name": "Dep\u00f3sitos constituidos a corto plazo"
- },
- {
- "children": [
- {
- "name": "Fianzas constituidas a corto plazo"
- }
- ],
- "name": "Fianzas constituidas 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": "Garant\u00edas financieras a corto plazo"
- }
- ],
- "name": "Garant\u00edas financieras 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": "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": "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 c/c vista, moneda extranjera"
- }
- ],
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
- }
- ],
- "name": "Tesorer\u00eda"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros pasivos"
- }
- ],
- "name": "Otros pasivos"
- },
- {
- "children": [
- {
- "name": "Acreedores comerciales y otras cuentas a pagar"
- }
- ],
- "name": "Acreedores comerciales y otras cuentas a pagar"
- },
- {
- "children": [
- {
- "name": "Otros activos"
- }
- ],
- "name": "Otros activos"
- },
- {
- "children": [
- {
- "name": "Deudas con personas y entidades vinculadas"
- }
- ],
- "name": "Deudas con personas y entidades vinculadas"
- },
- {
- "children": [
- {
- "name": "Deudas con caracter\u00edsticas especiales"
- }
- ],
- "name": "Deudas con caracter\u00edsticas especiales"
- },
- {
- "children": [
- {
- "name": "Inversiones con personas y entidades vinculadas"
- }
- ],
- "name": "Inversiones con personas y entidades vinculadas"
- },
- {
- "children": [
- {
- "name": "Inmovilizado"
- }
- ],
- "name": "Inmovilizado"
- },
- {
- "children": [
- {
- "name": "Existencias, deudores comerciales y otras cuentas a cobrar"
- }
- ],
- "name": "Existencias, deudores comerciales y otras cuentas a cobrar"
- },
- {
- "children": [
- {
- "name": "Inversiones financieras"
- }
- ],
- "name": "Inversiones financieras"
- },
- {
- "children": [
- {
- "name": "Provisiones"
- }
- ],
- "name": "Provisiones"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta y activos y pasivos asociados"
- },
- {
- "children": [
- {
- "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 otros activos mantenidos para la venta"
- }
- ],
- "name": "Deterioro de valor de otros activos mantenidos para la venta"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de inmovilizado no corriente mantenido para la venta"
- }
- ],
- "name": "Deterioro de valor de inmovilizado no corriente mantenido para la venta"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta"
- }
- ],
- "name": "Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta"
- }
- ],
- "name": "Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido par"
- }
- ],
- "name": "Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido par"
- }
- ],
- "name": "Deterioro de valor de activos no corrientes mantenidos para la venta"
- },
- {
- "children": [
- {
- "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 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 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 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"
- }
- ],
- "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 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 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"
- }
- ],
- "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"
- }
- ],
- "name": "Cuentas financieras"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de participaciones en el patrimonio, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Deterioro de participaciones en el patrimonio, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Deterioro de participaciones en el patrimonio, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Deterioro de participaciones en el patrimonio, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de participaciones en empresas del grupo o asociadas con ajustes valorativos positivos previos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes positivos en la imposici\u00f3n sobre",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes positivos en la imposici\u00f3n sobre",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos fiscales por deducciones y bonificaciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos fiscales por deducciones y bonificaciones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos fiscales por diferencias permanentes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos fiscales por diferencias permanentes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Transferencia de deducciones y bonificaciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia de deducciones y bonificaciones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Transferencia de diferencias permanentes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia de diferencias permanentes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Impuesto corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Impuesto corriente",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Impuesto diferido",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Impuesto diferido",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Impuesto sobre beneficios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Impuesto sobre beneficios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Diferencias de conversi\u00f3n negativas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Diferencias de conversi\u00f3n negativas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Transferencia de diferencias de conversi\u00f3n positivas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia de diferencias de conversi\u00f3n positivas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos por diferencias de conversi\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Transferencia de beneficios por coberturas de flujos de efectivo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia de beneficios por coberturas de flujos de efectivo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por coberturas de flujos de efectivo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por coberturas de flujos de efectivo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos en operaciones de cobertura",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas en activos financieros disponibles para la venta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en activos financieros disponibles para la venta",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Transferencia de beneficios en activos financieros disponibles para la venta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia de beneficios en activos financieros disponibles para la venta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos financieros por valoraci\u00f3n de activos y pasivos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos por activos no corrientes en venta",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes negativos en activos por retribuciones a largo plazo de prestaci\u00f3n definida",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes negativos en activos por retribuciones a largo plazo de prestaci\u00f3n definida",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas actuariales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas actuariales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos por p\u00e9rdidas actuariales y ajustes en los activos por retribuciones a largo plazo de prestaci\u00f3n definida",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Transferencia de otras subvenciones, donaciones y legados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia de otras subvenciones, donaciones y legados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Transferencia de subvenciones oficiales de capital",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia de subvenciones oficiales de capital",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Transferencia de donaciones y legados de capital",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia de donaciones y legados de capital",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencias de subvenciones, donaciones y legados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos imputados al patrimonio neto",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de participaciones en empresas del grupo o asociadas con ajustes valorativos negativos previos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de subvenciones oficiales de capital",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de subvenciones oficiales de capital",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de donaciones y legados de capital",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de donaciones y legados de capital",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de otras subvenciones, donaciones y legados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de otras subvenciones, donaciones y legados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresoss por subvenciones, donaciones y legados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Transferencia de p\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia de p\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos por activos no corrientes en venta",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios en activos financieros disponibles para la venta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en activos financieros disponibles para la venta",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Transferencia de p\u00e9rdidas en activos financieros disponibles para la venta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia de p\u00e9rdidas en activos financieros disponibles para la venta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos financieros por valoraci\u00f3n de activos y pasivos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Transferencia de diferencias de conversi\u00f3n negativas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia de diferencias de conversi\u00f3n negativas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Diferencias de conversi\u00f3n positivas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Diferencias de conversi\u00f3n positivas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos por diferencias de conversi\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ganancias actuariales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ganancias actuariales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ajustes positivos en activos por retribuciones a largo plazo de prestaci\u00f3n definida",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes positivos en activos por retribuciones a largo plazo de prestaci\u00f3n definida",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos por ganancias actuariales y ajustes en los activos por retribuciones a largo plazo de prestaci\u00f3n definida",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Transferencia de p\u00e9rdidas por coberturas de flujos de efectivo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia de p\u00e9rdidas por coberturas de flujos de efectivo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios por coberturas de inversiones netas en un negocio en el extranjero",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios por coberturas de inversiones netas en un negocio en el extranjero",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Transferencia de p\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferencia de p\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios por coberturas de flujos de efectivo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios por coberturas de flujos de efectivo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos en operaciones de cobertura",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos imputados al patrimonio neto",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Plan General Contable 2008",
- "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
deleted file mode 100644
index 23144f2..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_assoc.json
+++ /dev/null
@@ -1,7719 +0,0 @@
-{
- "name": "Plantilla PGCE Asociaciones 2008",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones de la actividad"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones de la actividad"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisi\u00f3n por contratos onerosos"
- }
- ],
- "name": "Provisi\u00f3n por contratos onerosos"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n para otras operaciones comerciales"
- }
- ],
- "name": "Provisi\u00f3n para otras operaciones comerciales"
- }
- ],
- "name": "Provisiones por operaciones comerciales"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
- },
- {
- "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"
- }
- ],
- "name": "Deterioro de valor por operaciones de la actividad y provisiones a corto plazo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos anticipados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ingresos anticipados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Gastos anticipados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Gastos anticipados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ajustes por periodificaci\u00f3n"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficiarios, acreedores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Beneficiarios, acreedores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por operaciones en com\u00fan",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por operaciones en com\u00fan",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores, efectos comerciales a pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores, efectos comerciales a pagar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por prestaciones de servicios (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por prestaciones de servicios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Benerificiarios y acreedores varios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, empresas del grupo (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, empresas del grupo (euros)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales a pagar, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales a pagar, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores (euros)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores, efectos comerciales a pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, efectos comerciales a pagar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a proveedores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Envases y embalajes a devolver a proveedores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos a proveedores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos a proveedores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Anticipos de clientes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos de clientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes, operaciones de factoring",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, operaciones de factoring",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Efectos comerciales descontados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales descontados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales en gesti\u00f3n de cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales en gesti\u00f3n de cobro",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales impagados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales impagados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales en cartera",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales en cartera",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, efectos comerciales a cobrar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Clientes (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes (euros)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver por clientes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Envases y embalajes a devolver por clientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Efectos comerciales a cobrar, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales a cobrar, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes empresas del grupo (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo de dudoso cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes empresas del grupo de dudoso cobro",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes empresas del grupo (euros)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo, operaciones de factoring",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes empresas del grupo, operaciones de factoring",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes de dudoso cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes de dudoso cobro",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudores (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores (euros)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores, facturas pendientes de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, facturas pendientes de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudores, efectos comerciales en cartera",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, efectos comerciales en cartera",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores, efectos comerciales descontados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, efectos comerciales descontados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores, efectos comerciales en gesti\u00f3n de cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, efectos comerciales en gesti\u00f3n de cobro",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores, efectos comerciales impagados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, efectos comerciales impagados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, efectos comerciales a cobrar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores de dudoso cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores de dudoso cobro",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Afiliados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Afiliados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otros deudores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otros deudores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Patrocinadores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Patrocinadores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Patrocinadores, afiliados y otros deudores"
- },
- {
- "children": [
- {
- "name": "Deudores por operaciones en com\u00fan",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores por operaciones en com\u00fan",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Usuarios, deudores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Usuarios, deudores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Usuarios y deudores varios",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. IVA repercutido"
- }
- ],
- "name": "Hacienda P\u00fablica, IVA repercutido"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Organismos de la Seguridad Social, acreedores"
- }
- ],
- "name": "Organismos de la Seguridad Social, acreedores"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "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 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 IVA"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por IVA"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 20%"
- },
- {
- "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 act. profesionales 7%"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 21%"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones empresarios m\u00f3dulos 1%"
- },
- {
- "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%"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 18%"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 19%"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por retenciones practicadas"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por conceptos fiscales"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 9%"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones a cuenta act. agr\u00edcolas, ganaderas, forestales 2%"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones a cuenta empresarios m\u00f3dulos 1%"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 15%"
- },
- {
- "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 19%"
- }
- ],
- "name": "Hacienda P\u00fablica, retenciones y pagos a cuenta"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Organismos de la Seguridad Social, deudores"
- }
- ],
- "name": "Organismos de la Seguridad Social, deudores"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, deudora por IVA"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por IVA"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, deudora por colaboraci\u00f3n en la entrega y distribuci\u00f3n de subvenciones (art.12 Ley de Subvenciones)"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por colaboraci\u00f3n en la entrega y distribuci\u00f3n de subvenciones (art.12 Ley de Subvenciones)"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por diversos conceptos"
- },
- {
- "account_type": "Tax",
- "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"
- }
- ],
- "name": "Pasivos por diferencias temporarias imponibles"
- }
- ],
- "name": "Administraciones p\u00fablicas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Anticipos de remuneraciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos de remuneraciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Entregas para gastos a justificar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Entregas para gastos a justificar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Remuneraciones pendientes de pago",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Remuneraciones pendientes de pago",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Personal"
- }
- ],
- "name": "Acreedores y deudores por operaciones de la actividad"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes del inmovilizado intangible",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones en partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Gastos excepcionales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos excepcionales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por operaciones con obligaciones propias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por operaciones con obligaciones propias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de activos no corrientes y gastos excepcionales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros gastos financieros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros gastos financieros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo con entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo con entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos no comerciales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dividendos de pasivos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dividendos de pasivos, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dividendos de pasivos, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dividendos de pasivos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dividendos de pasivos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por descuento de efectos y operaciones de \u201cfactoring\u201d",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en participaciones y valores representativos de deuda",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Gastos financieros por actualizaci\u00f3n de provisiones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos financieros por actualizaci\u00f3n de provisiones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Diferencias negativas de cambio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Diferencias negativas de cambio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos financieros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdida soportada(part\u00edcipe o asociado no gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficio transferido (gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficio transferido (gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Resultados de operaciones en com\u00fan",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ayudas monetarias individuales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ayudas monetarias individuales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ayudas monetarias a entidades",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ayudas monetarias a entidades",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ayudas monetarias realizadas a trav\u00e9s de otras entidades o centros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ayudas monetarias realizadas a trav\u00e9s de otras entidades o centros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ayudas monetarias de cooperaci\u00f3n internacional",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ayudas monetarias de cooperaci\u00f3n internacional",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ayudas monetarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reintegro de subvenciones, donaciones y legados recibidos, afectados a la actividad propia de la entidad",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reembolsos de gastos al \u00f3rgano de gobierno",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reembolsos de gastos al \u00f3rgano de gobierno",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficio transferido (gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficio transferido (gestor)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ayudas no monetarias a entidades",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ayudas no monetarias a entidades",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ayudas no monetarias de cooperaci\u00f3n internacional",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ayudas no monetarias de cooperaci\u00f3n internacional",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ayudas no monetarias realizadas a trav\u00e9s de otras entidades o centros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ayudas no monetarias realizadas a trav\u00e9s de otras entidades o centros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ayudas no monetarias individuales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ayudas no monetarias individuales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ayudas no monetarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos derivados de la actividad incobrables",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos derivados de la actividad incobrables",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ayudas monetarias de la entidad y otros gastos de gesti\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes negativos en IVA de inversiones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes negativos en IVA de inversiones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ajustes negativos en IVA de activo corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes negativos en IVA de activo corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes negativos en la imposici\u00f3n indirecta",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes positivos en IVA de activo corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes positivos en IVA de activo corriente",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ajustes positivos en IVA de inversiones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes positivos en IVA de inversiones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes positivos en la imposici\u00f3n indirecta",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluci\u00f3n de impuestos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluci\u00f3n de impuestos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Otros tributos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros tributos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Impuesto corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Impuesto corriente",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Impuesto diferido",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Impuesto diferido",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Impuesto sobre beneficios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Tributos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de bienes destinados a la actividad",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de bienes destinados a la actividad",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de bienes destinados a la actividad",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados por otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados por otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Devoluciones de compras de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de compras de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de compras de bienes destinados a la actividad",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de compras de bienes destinados a la actividad",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de compras y operaciones similares",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "\"Rappels\" por compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" por compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" por compras de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" por compras de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" por compras de bienes destinados a la actividad",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" por compras de bienes destinados a la actividad",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\u201cRappels\u201d por compras",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Compras de bienes destinados a la actividad",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compras de bienes destinados a la actividad",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Compras de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compras de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compras",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda a corto plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro bienes del Patrimonio Hist\u00f3rico",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de bienes del Patrimonio Hist\u00f3rico",
- "report_type": "Profit and Loss"
- },
- {
- "name": "P\u00e9rdidas por deterioro del inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de existencias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n por operaciones comerciales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro y otras dotaciones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n del inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Amortizaci\u00f3n del inmovilizado material",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Amortizaci\u00f3n de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Amortizaci\u00f3n del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotaciones para amortizaciones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros gastos sociales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros gastos sociales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Sueldos y salarios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sueldos y salarios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Seguridad Social a cargo de la empresa",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Seguridad Social a cargo de la empresa",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Indemnizaciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Indemnizaciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de personal",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Transportes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transportes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Arrendamientos y c\u00e1nones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Arrendamientos y c\u00e1nones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Primas de seguros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Primas de seguros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Otros servicios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros servicios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Servicios de profesionales independientes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Servicios de profesionales independientes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Publicidad, propaganda y relaciones p\u00fablicas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Publicidad, propaganda y relaciones p\u00fablicas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Servicios bancarios y similares",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Servicios bancarios y similares",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Suministros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Suministros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reparaciones y conservaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reparaciones y conservaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Servicios Exteriores",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compras y Gastos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisi\u00f3n para actuaciones medioambientales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n para actuaciones medioambientales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n para otras responsabilidades",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n para otras responsabilidades",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n para impuestos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n para impuestos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisiones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ingresos fiscales a distribuir en varios ejercicios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otras subvenciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras subvenciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otras donaciones y legados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras donaciones y legados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras subvenciones, donaciones y legados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Subvenciones de otras Administraciones P\u00fablicas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subvenciones de otras Administraciones P\u00fablicas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Subvenciones del Estado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subvenciones del Estado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subvenciones oficiales de capital",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Donaciones y legados de capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Donaciones y legados de capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subvenciones, donaciones y ajustes por cambio de valor",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Reservas por acciones propias aceptadas en garant\u00eda",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas por acciones propias aceptadas en garant\u00eda",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reservas para acciones o participaciones de la sociedad dominante",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas para acciones o participaciones de la sociedad dominante",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reservas estatutarias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas estatutarias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reserva por capital amortizado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reserva por capital amortizado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas especiales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reserva Legal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reserva Legal",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reservas voluntarias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas voluntarias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Aportaciones de socios o propietarios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportaciones de socios o propietarios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Diferencias por ajuste del capital a euros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Diferencias por ajuste del capital a euros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas y otros instrumentos de patrimonio",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Capital emitido pendiente de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital emitido pendiente de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Suscriptores de acciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Suscriptores de acciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Suscriptores de acciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Suscriptores de acciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones emitidas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones emitidas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Situaciones transitorias de financiaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Efectos a pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos a pagar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores de inmovilizado",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Obligaciones y bonos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Obligaciones y bonos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas representadas en otros valores negociables",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas representadas en otros valores negociables",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas transformables en subvenciones, donaciones y legados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas transformables en subvenciones, donaciones y legados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas con entidades de cr\u00e9dito",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Pasivos por derivados financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pasivos por derivados financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por arrendamiento financiero",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas por pr\u00e9stamos recibidos, empr\u00e9stitos y otros conceptos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Aportaciones no dinerarias pendientes, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportaciones no dinerarias pendientes, otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otras aportaciones no dinerarias pendientes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras aportaciones no dinerarias pendientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Aportaciones no dinerarias pendientes, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportaciones no dinerarias pendientes, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Aportaciones no dinerarias pendientes, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportaciones no dinerarias pendientes, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desembolsos no exigidos, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos no exigidos, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desembolsos no exigidos, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos no exigidos, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otros desembolsos no exigidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otros desembolsos no exigidos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desembolsos no exigidos, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos no exigidos, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con caracter\u00edsticas especiales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Excedentes negativos de ejercicios anteriores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Excedentes negativos de ejercicios anteriores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Remanente",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Remanente",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Excedente del ejercicio",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Excedente del ejercicio",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Excedentes pendientes de aplicaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Asociados, por aportaciones no dinerarias pendientes, en asociaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Asociados, por aportaciones no dinerarias pendientes, en asociaciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Fundadores, por aportaciones no dinerarias pendientes, en fundaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fundadores, por aportaciones no dinerarias pendientes, en fundaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fundadores/asociados por aportaciones no dinerarias pendientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones propias en situaciones especiales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones propias en situaciones especiales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Fondo social",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fondo social",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Asociados, parte no desembolsada en asociaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Asociados, parte no desembolsada en asociaciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": " Fundadores, parte no desembolsada en fundaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fundadores, parte no desembolsada en fundaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fundadores/asociados por desembolsos no exigidos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Dotaci\u00f3n fundacional",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dotaci\u00f3n fundacional",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dep\u00f3sitos recibidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dep\u00f3sitos recibidos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos recibidos por ventas o prestaciones de servicios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos recibidos por ventas o prestaciones de servicios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Fianzas recibidas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fianzas recibidas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pasivos por fianzas, garant\u00edas y otros conceptos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores de inmovilizado, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores de inmovilizado, otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores de inmovilizado, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores de inmovilizado, partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero, empresas de grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, empresas de grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otras deudas, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras deudas, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otras deudas, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras deudas, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otras deudas, con otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras deudas, con otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras deudas con partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Financiaci\u00f3n B\u00e1sica",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones en empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de participaciones en empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones en empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de participaciones en empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de participaciones en partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de los terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de los terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de las inversiones inmobiliarias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de otro inmovilizado material",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de otro inmovilizado material",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de elementos de transporte",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de elementos de transporte",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de mobiliario",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de mobiliario",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de utillaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de utillaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de construcciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de otras instaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de otras instaciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de maquinaria",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de maquinaria",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor del inmovilizado material",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de bienes inmuebles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de bibliotecas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de bibliotecas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de archivos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de archivos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de bienes muebles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de bienes muebles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de Museos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de Museos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deterioro de valor de bienes del Patrimonio Hist\u00f3rico",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de bienes del Patrimonio Hist\u00f3rico",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones en el patrimonio neto a largo plazo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de participaciones en el patrimonio neto a largo plazo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor sobre activos cedidos en uso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor sobre activos cedidos en uso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de investigaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de investigaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de desarrollo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de desarrollo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de concesiones administrativas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de concesiones administrativas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de propiedad industrial",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de propiedad industrial",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de derechos de traspaso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de derechos de traspaso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor del inmovilizado intangible",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de activos no corrientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Maquinaria en montaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Maquinaria en montaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Equipos para procesos de informaci\u00f3n en montaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Equipos para procesos de informaci\u00f3n en montaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Construcciones en curso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Construcciones en curso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Adaptaci\u00f3n de terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Adaptaci\u00f3n de terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Instalaciones t\u00e9cnicas en montaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Instalaciones t\u00e9cnicas en montaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos para inmovilizaciones materiales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos para inmovilizaciones materiales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmovilizaciones materiales en curso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Utillaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Utillaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otro inmovilizado material",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otro inmovilizado material",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Elementos de transporte",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Elementos de transporte",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Mobiliario",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mobiliario",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otras instalaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras instalaciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Maquinaria",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Maquinaria",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Construcciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmovilizaciones materiales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Concesiones administrativas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Concesiones administrativas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos para inmovilizaciones intangibles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos para inmovilizaciones intangibles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Investigaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Investigaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Propiedad industrial",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Propiedad industrial",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Derechos de traspaso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Derechos de traspaso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Derechos sobre activos cedidos en uso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Derechos sobre activos cedidos en uso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desarrollo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desarrollo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmovilizaciones intangibles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones financieras en instrumentos de patrimonio",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones financieras en instrumentos de patrimonio",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Imposiciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Imposiciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Activos por derivados financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos por derivados financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos al personal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos al personal",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valores representativos de deuda",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras inversiones financieras",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Participaciones en otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Participaciones en otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Zonas arqueol\u00f3gicas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Zonas arqueol\u00f3gicas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Jardines hist\u00f3ricos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Jardines hist\u00f3ricos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Monumentos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Monumentos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Sitios hist\u00f3ricos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sitios hist\u00f3ricos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Conjuntos hist\u00f3ricos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Conjuntos hist\u00f3ricos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Bienes inmuebles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Bienes muebles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Bienes muebles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valores representativos de deuda de otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valores representativos de deuda de otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda de empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valores representativos de deuda de empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda de empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valores representativos de deuda de empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Archivos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos a otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos a empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos a empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Bibliotecas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Museos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Museos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Anticipos sobre bienes muebles del Patrimonio Hist\u00f3rico",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos sobre bienes muebles del Patrimonio Hist\u00f3rico",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos sobre bibliotecas del Patrimonio Hist\u00f3rico",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos sobre bibliotecas del Patrimonio Hist\u00f3rico",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos sobre museos del Patrimonio Hist\u00f3rico",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos sobre museos del Patrimonio Hist\u00f3rico",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos sobre bienes inmuebles del Patrimonio Hist\u00f3rico",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos sobre bienes inmuebles del Patrimonio Hist\u00f3rico",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos sobre archivos del Patrimonio Hist\u00f3rico",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos sobre archivos del Patrimonio Hist\u00f3rico",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos sobre bienes del Patrimonio Hist\u00f3rico",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Bienes del patrimonio hist\u00f3rico",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de desarrollo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de desarrollo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de derechos sobre activos cedidos en uso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de derechos sobre activos cedidos en uso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada del inmovilizado intangible",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de construcciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de mobiliario",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de mobiliario",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de utillaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de utillaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de maquinaria",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de maquinaria",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de otras instaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de otras instaciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada del inmovilizado material",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cesiones de uso del inmovilizado material",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cesiones de uso del inmovilizado material",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cesiones de uso de las inversiones inmobiliarias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cesiones de uso de las inversiones inmobiliarias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cesiones de uso del inmovilizado intangible",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cesiones de uso del inmovilizado intangible",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cesiones de uso sin contraprestaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada del inmovilizado y otras cuentas correctoras",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones en terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones en terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Inversiones en construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones en construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones inmobiliarias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dep\u00f3sitos constituidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dep\u00f3sitos constituidos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Fianzas constituidas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fianzas constituidas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fianzas y dep\u00f3sitos constituidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activo no corriente",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de los productos en curso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de los productos en curso",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de otros aprovisionamientos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de otros aprovisionamientos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de las materias primas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de las materias primas",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de bienes destinados a la actividad",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de bienes destinados a la actividad",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de los productos semiterminados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de los productos semiterminados",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de los productos terminados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de los productos terminados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de las existencias",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Mercader\u00edas B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mercader\u00edas B",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Mercader\u00edas A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mercader\u00edas A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Bienes destinados a la actividad",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Materias Primas A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materias Primas A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Materias Primas B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materias Primas B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materias Primas",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Repuestos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Repuestos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Material de oficina",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Material de oficina",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Embalajes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Embalajes",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Materiales diversos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materiales diversos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Combustibles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Combustibles",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Elementos y conjuntos incorporables",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Elementos y conjuntos incorporables",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Envases",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Envases",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otros aprovisionamientos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos en curso A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos en curso A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos en curso B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos en curso B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos en curso",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos semiterminados B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos semiterminados B",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos semiterminados A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos semiterminados A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos semiterminados",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos terminados B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos terminados B",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos terminados A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos terminados A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos terminados",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Materiales recuperados A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materiales recuperados A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Subproductos B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subproductos B",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Subproductos A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subproductos A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Residuos A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Residuos A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Materiales recuperados B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materiales recuperados B",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Residuos B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Residuos B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subproductos, residuos y materiales recuperados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Existencias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo en partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes del inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes del inmovilizado material",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos excepcionales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos excepcionales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficos por operaciones con obligaciones propias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficos por operaciones con obligaciones propias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de activos no corrientes e ingresos excepcionales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuotas de asociados y afiliados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cuotas de asociados y afiliados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Promociones de captaci\u00f3n de recursos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Promociones de captaci\u00f3n de recursos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos por reintegro de ayudas y asignaciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos por reintegro de ayudas y asignaciones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Patrocinio publicitario",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Patrocinio publicitario",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Patrocinio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Patrocinio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Colaboraciones empresariales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Colaboraciones empresariales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de patrocinadores y colaboraciones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Cuotas de usuarios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cuotas de usuarios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos propios de la entidad",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado material",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado intangible",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados en inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados en inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado material en curso",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado material en curso",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados para la empresa",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro del inmovilizado material y de bienes del Patrimonio Hist\u00f3rico",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro del inmovilizado material y de bienes del Patrimonio Hist\u00f3rico",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a largo plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones de la actividad",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones de la actividad",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n por contratos onerosos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n por contratos onerosos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n por operaciones comerciales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para otras responsabilidades",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n para otras responsabilidades",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para impuestos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n para impuestos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisiones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de existencias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Excesos y aplicaciones de provisiones y de p\u00e9rdidas por deterioro",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Subvenciones, donaciones y legados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos por comisiones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos por comisiones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos por arrendamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos por arrendamientos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdida transferido (gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdida transferido (gestor)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Resultados de operaciones en com\u00fan",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos por servicios al personal",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos por servicios al personal",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos por servicios diversos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos por servicios diversos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Otros ingresos financieros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros ingresos financieros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en participaciones y valores representativos de deuda",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de valores representativos de deuda",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Diferencias positivas de cambio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Diferencias positivas de cambio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos financieros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de productos terminados Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos terminados Intracomunitarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de productos terminados en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos terminados en Espa\u00f1a",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de productos terminados Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos terminados Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos terminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de mercader\u00edas Intracomunitarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de mercader\u00edas en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de subproductos y residuos en Espa\u00f1a",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de subproductos y residuos Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de subproductos y residuos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos semiterminados en Espa\u00f1a",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos semiterminados Intracomunitarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos semiterminados Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos semiterminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prestaciones de servicios en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Prestaciones de servicios en Espa\u00f1a",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Prestaciones de servicios fuera de la UE",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Prestaciones de servicios fuera de la UE",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Prestaciones de servicios Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Prestaciones de servicios Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Prestaciones de servicios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de productos terminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de envases y embalajes en Espa\u00f1a",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de envases y embalajes Intracomunitarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de envases y embalajes Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de envases y embalajes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas de productos terminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de subproductos y residuos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas de subproductos y residuos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de envases y embalajes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas de envases y embalajes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de productos semiterminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas de productos semiterminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Devoluciones de ventas de productos semiterminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas de productos semiterminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de subproductos y residuos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas de subproductos y residuos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas de productos terminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de envases y embalajes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas de envases y embalajes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas y operaciones similares",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de mercader\u00edas, de producci\u00f3n propia, de servicios, etc.",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos en curso",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos en curso",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos terminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos semiterminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos semiterminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas e ingresos",
- "report_type": "Profit and Loss"
- },
- {
- "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": [
- {
- "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": "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": "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": "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": "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": "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": "Cuentas financieras"
- }
- ],
- "name": "Plan General Contable ASOCIACIONES 2008",
- "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
deleted file mode 100644
index db2c706..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_pymes.json
+++ /dev/null
@@ -1,7168 +0,0 @@
-{
- "name": "Plantilla PGCE PYMES 2008",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a largo plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro del inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro del inmovilizado material",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de existencias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para impuestos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n para impuestos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para otras responsabilidades",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n para otras responsabilidades",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n por contratos onerosos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n por contratos onerosos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisi\u00f3n por operaciones comerciales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Exceso de provisiones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Excesos y aplicaciones de provisiones y de p\u00e9rdidas por deterioro",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos excepcionales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos excepcionales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficos por operaciones con obligaciones propias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficos por operaciones con obligaciones propias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo en partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes del inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes del inmovilizado material",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios procedentes de activos no corrientes e ingresos excepcionales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos semiterminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos semiterminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos en curso",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos en curso",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Devoluciones de ventas de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de envases y embalajes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas de envases y embalajes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de subproductos y residuos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas de subproductos y residuos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de productos semiterminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas de productos semiterminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas de productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de ventas y operaciones similares",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de productos semiterminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas de productos semiterminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de subproductos y residuos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas de subproductos y residuos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de envases y embalajes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas de envases y embalajes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas de productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" sobre ventas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de productos terminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de envases y embalajes Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de envases y embalajes Intracomunitarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de envases y embalajes en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de envases y embalajes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos semiterminados Intracomunitarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos semiterminados en Espa\u00f1a",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos semiterminados Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos semiterminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de subproductos y residuos en Espa\u00f1a",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de subproductos y residuos Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de subproductos y residuos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de productos terminados en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos terminados en Espa\u00f1a",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de productos terminados Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos terminados Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de productos terminados Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos terminados Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de productos terminados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prestaciones de servicios en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Prestaciones de servicios en Espa\u00f1a",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Prestaciones de servicios Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Prestaciones de servicios Intracomunitarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Prestaciones de servicios fuera de la UE",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Prestaciones de servicios fuera de la UE",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Prestaciones de servicios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas Intracomunitarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de mercader\u00edas Intracomunitarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas en Espa\u00f1a",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de mercader\u00edas en Espa\u00f1a",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas de mercader\u00edas, de producci\u00f3n propia, de servicios, etc.",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado material en curso",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado material en curso",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado material",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado intangible",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados en inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados en inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados para la empresa",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida transferido (gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdida transferido (gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Resultados de operaciones en com\u00fan",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos por arrendamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos por arrendamientos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos por servicios al personal",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos por servicios al personal",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos por comisiones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos por comisiones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos por servicios diversos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos por servicios diversos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Subvenciones, donaciones y legados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Diferencias positivas de cambio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Diferencias positivas de cambio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos de valores representativos de deuda",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficios en participaciones y valores representativos de deuda",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Otros ingresos financieros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros ingresos financieros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos financieros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas e ingresos",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Materias Primas B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materias Primas B",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Materias Primas A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materias Primas A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materias Primas",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Elementos y conjuntos incorporables",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Elementos y conjuntos incorporables",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Combustibles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Combustibles",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Repuestos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Repuestos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Embalajes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Embalajes",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Materiales diversos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materiales diversos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Envases",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Envases",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Material de oficina",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Material de oficina",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otros aprovisionamientos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Mercader\u00edas A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mercader\u00edas A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Mercader\u00edas B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mercader\u00edas B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Comerciales",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos en curso B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos en curso B",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos en curso A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos en curso A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos en curso",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos terminados B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos terminados B",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos terminados A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos terminados A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos terminados",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos semiterminados A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos semiterminados A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos semiterminados B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos semiterminados B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos semiterminados",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Materiales recuperados A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materiales recuperados A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Materiales recuperados B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materiales recuperados B",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Residuos A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Residuos A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Residuos B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Residuos B",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Subproductos A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subproductos A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Subproductos B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subproductos B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subproductos, residuos y materiales recuperados",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de las materias primas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de las materias primas",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de los productos en curso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de los productos en curso",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de otros aprovisionamientos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de otros aprovisionamientos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de los productos terminados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de los productos terminados",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de los productos semiterminados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de los productos semiterminados",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Deterioro de valor de las mercader\u00edas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de las mercader\u00edas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de las existencias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Existencias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos a empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos a otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos a empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos a partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valores representativos de deuda de otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valores representativos de deuda de otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda de empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valores representativos de deuda de empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda de empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valores representativos de deuda de empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valores representativos de deuda de partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Participaciones en empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Participaciones en empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Participaciones en empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Participaciones en empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Participaciones en otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Participaciones en otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Participaciones en partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones financieras en partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fianzas constituidas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fianzas constituidas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos constituidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dep\u00f3sitos constituidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fianzas y dep\u00f3sitos constituidos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones financieras en instrumentos de patrimonio",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones financieras en instrumentos de patrimonio",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valores representativos de deuda",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos al personal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos al personal",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Activos por derivados financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos por derivados financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Imposiciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Imposiciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras inversiones financieras",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones en construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones en construcciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Inversiones en terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones en terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones inmobiliarias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Equipos para procesos de informaci\u00f3n en montaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Equipos para procesos de informaci\u00f3n en montaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Maquinaria en montaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Maquinaria en montaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Construcciones en curso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Construcciones en curso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos para inmovilizaciones materiales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos para inmovilizaciones materiales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Instalaciones t\u00e9cnicas en montaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Instalaciones t\u00e9cnicas en montaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Adaptaci\u00f3n de terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Adaptaci\u00f3n de terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmovilizaciones materiales en curso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Anticipos para inmovilizaciones intangibles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos para inmovilizaciones intangibles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Derechos de traspaso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Derechos de traspaso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Propiedad industrial",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Propiedad industrial",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Concesiones administrativas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Concesiones administrativas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desarrollo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desarrollo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Investigaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Investigaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmovilizaciones intangibles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Elementos de transporte",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Elementos de transporte",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otro inmovilizado material",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otro inmovilizado material",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otras instalaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras instalaciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Mobiliario",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mobiliario",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Construcciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Maquinaria",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Maquinaria",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Utillaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Utillaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmovilizaciones materiales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de maquinaria",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de maquinaria",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de mobiliario",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de mobiliario",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de otras instalaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de otras instalaciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de utillaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de utillaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada del inmovilizado material",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de desarrollo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de desarrollo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada del inmovilizado intangible",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada del inmovilizado",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones en el patrimonio neto a largo plazo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de participaciones en el patrimonio neto a largo plazo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro del valor de derechos de traspaso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de derechos de traspaso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de desarrollo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de desarrollo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de investigaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de investigaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de propiedad industrial",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de propiedad industrial",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de concesiones administrativas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor de concesiones administrativas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor del inmovilizado intangible",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de mobiliario",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de mobiliario",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de utillaje",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de utillaje",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de otras instaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de otras instaciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de maquinaria",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de maquinaria",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de construcciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de elementos de transporte",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de elementos de transporte",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de otro inmovilizado material",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de otro inmovilizado material",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro del valor del inmovilizado material",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de construcciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de construcciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de los terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de los terrenos y bienes naturales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de las inversiones inmobiliarias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones en empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de participaciones en empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones en empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de participaciones en empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de participaciones en partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deterioro de valor de activos no corrientes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activo no corriente",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Suscriptores de acciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Suscriptores de acciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Capital emitido pendiente de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital emitido pendiente de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Suscriptores de acciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Suscriptores de acciones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones emitidas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones emitidas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Situaciones transitorias de financiaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fianzas recibidas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fianzas recibidas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos recibidos por ventas o prestaciones de servicios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos recibidos por ventas o prestaciones de servicios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos recibidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dep\u00f3sitos recibidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pasivos por fianzas, garant\u00edas y otros conceptos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Donaciones y legados de capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Donaciones y legados de capital",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Subvenciones oficiales de capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subvenciones oficiales de capital",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otras subvenciones, donaciones y legados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras subvenciones, donaciones y legados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ingresos fiscales a distribuir en varios ejercicios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subvenciones, donaciones y ajustes por cambio de valor",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acciones o participaciones propias en situaciones especiales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones propias en situaciones especiales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Capital social",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital social",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Fondo social",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fondo social",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Socios por desembolsos no exigidos, capital social",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Socios por desembolsos no exigidos, capital social",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Socios por desembolsos no exigidos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Socios por aportaciones no dinerarias pendientes, capital social",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Socios por aportaciones no dinerarias pendientes, capital social",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Socios por aportaciones no dinerarias pendientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudas representadas en otros valores negociables",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas representadas en otros valores negociables",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Efectos a pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos a pagar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por arrendamiento financiero",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Obligaciones y bonos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Obligaciones y bonos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Pasivos por derivados financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pasivos por derivados financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas con entidades de cr\u00e9dito",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores de inmovilizado",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas transformables en subvenciones, donaciones y legados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas transformables en subvenciones, donaciones y legados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas por pr\u00e9stamos recibidos, empr\u00e9stitos y otros conceptos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero, empresas de grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, empresas de grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otras deudas, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras deudas, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otras deudas, con otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras deudas, con otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otras deudas, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras deudas, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras deudas con partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores de inmovilizado, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores de inmovilizado, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores de inmovilizado, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores de inmovilizado, partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Desembolsos no exigidos, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos no exigidos, otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desembolsos no exigidos, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos no exigidos, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desembolsos no exigidos, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos no exigidos, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otros desembolsos no exigidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otros desembolsos no exigidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones o participaciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Aportaciones no dinerarias pendientes, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportaciones no dinerarias pendientes, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Aportaciones no dinerarias pendientes, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportaciones no dinerarias pendientes, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Aportaciones no dinerarias pendientes, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportaciones no dinerarias pendientes, otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Otras aportaciones no dinerarias pendientes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras aportaciones no dinerarias pendientes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudas con caracter\u00edsticas especiales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisi\u00f3n para actuaciones medioambientales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n para actuaciones medioambientales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n para otras responsabilidades",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n para otras responsabilidades",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n para impuestos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n para impuestos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisiones",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Remanente",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Remanente",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Resultados negativos de ejercicios anteriores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resultados negativos de ejercicios anteriores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Resultado del ejercicio",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resultado del ejercicio",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resultados pendientes de Aplicaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reserva Legal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reserva Legal",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Diferencias por ajuste del capital a euros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Diferencias por ajuste del capital a euros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Aportaciones de socios o propietarios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportaciones de socios o propietarios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reservas por acciones propias aceptadas en garant\u00eda",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas por acciones propias aceptadas en garant\u00eda",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reservas para acciones o participaciones de la sociedad dominante",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas para acciones o participaciones de la sociedad dominante",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reservas estatutarias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas estatutarias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reserva por capital amortizado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reserva por capital amortizado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas especiales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Reservas voluntarias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas voluntarias",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas y otros instrumentos de patrimonio",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Financiaci\u00f3n B\u00e1sica",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Suministros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Suministros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Servicios de profesionales independientes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Servicios de profesionales independientes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reparaciones y conservaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reparaciones y conservaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Primas de seguros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Primas de seguros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Transportes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transportes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Publicidad, propaganda y relaciones p\u00fablicas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Publicidad, propaganda y relaciones p\u00fablicas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Servicios bancarios y similares",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Servicios bancarios y similares",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Otros servicios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros servicios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Arrendamientos y c\u00e1nones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Arrendamientos y c\u00e1nones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Servicios Exteriores",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes positivos en IVA de activo corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes positivos en IVA de activo corriente",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ajustes positivos en IVA de inversiones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes positivos en IVA de inversiones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes positivos en la imposici\u00f3n indirecta",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Impuesto diferido",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Impuesto diferido",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Impuesto corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Impuesto corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Impuesto sobre beneficios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Otros tributos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros tributos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluci\u00f3n de impuestos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluci\u00f3n de impuestos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes negativos en IVA de inversiones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes negativos en IVA de inversiones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ajustes negativos en IVA de activo corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes negativos en IVA de activo corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ajustes negativos en la imposici\u00f3n indirecta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Tributos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Trabajos realizados por otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabajos realizados por otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Compras de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compras de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Compras de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compras de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "\"Rappels\" por compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" por compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" por compras de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" por compras de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" por compras de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\"Rappels\" por compras de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\u201cRappels\u201d por compras",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Devoluciones de compras de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de compras de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de compras de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de compras de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devoluciones de compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de compras de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Devoluciones de compras y operaciones similares",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compras",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Seguridad Social a cargo de la empresa",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Seguridad Social a cargo de la empresa",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Indemnizaciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Indemnizaciones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Sueldos y salarios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Sueldos y salarios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Otros gastos sociales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros gastos sociales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de personal",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos comerciales incobrables",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos comerciales incobrables",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficio transferido (gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Beneficio transferido (gestor)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Resultados de operaciones en com\u00fan",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variaci\u00f3n de existencias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses por descuento de efectos y operaciones de \u201cfactoring\u201d",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos no comerciales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas en participaciones y valores representativos de deuda",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de obligaciones y bonos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Gastos financieros por actualizaci\u00f3n de provisiones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos financieros por actualizaci\u00f3n de provisiones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses de deudas, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de deudas, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de deudas, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas con entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de deudas con entidades de cr\u00e9dito",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de deudas, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de deudas, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Intereses de deudas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Otros gastos financieros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros gastos financieros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Diferencias negativas de cambio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Diferencias negativas de cambio",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dividendos de pasivos, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dividendos de pasivos, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dividendos de pasivos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dividendos de pasivos, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dividendos de pasivos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos financieros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por operaciones con obligaciones propias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por operaciones con obligaciones propias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones en partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes del inmovilizado intangible",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes del inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes del inmovilizado material",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Gastos excepcionales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos excepcionales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas procedentes de activos no corrientes y gastos excepcionales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Amortizaci\u00f3n de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n del inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Amortizaci\u00f3n del inmovilizado material",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Amortizaci\u00f3n del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotaciones para amortizaciones",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda a corto plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro del inmovilizado material",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro del inmovilizado material",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones comerciales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones comerciales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n por operaciones comerciales",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de materias primas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de materias primas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de existencias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9rdidas por deterioro y otras dotaciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compras y Gastos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "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"
- }
- ],
- "name": "Dividendo activo a cuenta"
- },
- {
- "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": "Partidas pendientes de aplicaci\u00f3n"
- }
- ],
- "name": "Partidas pendientes de aplicaci\u00f3n"
- },
- {
- "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": [
- {
- "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"
- },
- {
- "children": [
- {
- "name": "Cuenta corriente con empresas del grupo"
- }
- ],
- "name": "Cuenta corriente con empresas del grupo"
- }
- ],
- "name": "Cuenta corriente con otras personas y entidades vinculadas"
- },
- {
- "children": [
- {
- "name": "Cuenta corriente con socios y administradores"
- }
- ],
- "name": "Cuenta corriente con socios y administradores"
- },
- {
- "children": [
- {
- "name": "Titular de la explotaci\u00f3n"
- }
- ],
- "name": "Titular de la explotaci\u00f3n"
- },
- {
- "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": [
- {
- "children": [
- {
- "name": "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
- }
- ],
- "name": "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
- },
- {
- "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"
- }
- ],
- "name": "Socios por desembolsos exigidos"
- }
- ],
- "name": "Otras cuentas no bancarias"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valores representativos de deuda a corto plazo"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a corto plazo"
- }
- ],
- "name": "Cr\u00e9ditos 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 al personal"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo al personal"
- },
- {
- "children": [
- {
- "name": "Dividendo a cobrar"
- }
- ],
- "name": "Dividendo a cobrar"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de cr\u00e9ditos"
- }
- ],
- "name": "Intereses a corto plazo de cr\u00e9ditos"
- },
- {
- "children": [
- {
- "name": "Imposiciones a corto plazo"
- }
- ],
- "name": "Imposiciones a corto plazo"
- },
- {
- "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": "Intereses a corto plazo de valores representativos de deudas"
- }
- ],
- "name": "Intereses a corto plazo de valores representativos de deudas"
- }
- ],
- "name": "Otras inversiones financieras a corto plazo"
- },
- {
- "children": [
- {
- "children": [
- {
- "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": "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"
- }
- ],
- "name": "Intereses a corto plazo de deudas con entidades de cr\u00e9dito"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado a corto plazo"
- }
- ],
- "name": "Proveedores de inmovilizado a corto plazo"
- },
- {
- "children": [
- {
- "name": "Dividendo activo a pagar"
- }
- ],
- "name": "Dividendo activo a pagar"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero a corto plazo"
- }
- ],
- "name": "Acreedores por arrendamiento financiero a corto plazo"
- },
- {
- "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": [
- {
- "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": "Deudas a corto plazo por cr\u00e9dito dispuesto"
- }
- ],
- "name": "Deudas a corto plazo por cr\u00e9dito dispuesto"
- },
- {
- "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": "Intereses a corto plazo de deudas"
- }
- ],
- "name": "Intereses a corto plazo de deudas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisi\u00f3n a corto plazo por retribuciones al personal"
- }
- ],
- "name": "Provisi\u00f3n a corto plazo por retribuciones al personal"
- },
- {
- "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"
- }
- ],
- "name": "Provisi\u00f3n a corto plazo para otras responsabilidades"
- },
- {
- "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 actuaciones medioambientales"
- }
- ],
- "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales"
- }
- ],
- "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"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos 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": [
- {
- "name": "Deterioro de valor de participaciones a corto plazo"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo"
- },
- {
- "children": [
- {
- "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 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 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": [
- {
- "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"
- },
- {
- "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"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a partes vinculadas"
- },
- {
- "children": [
- {
- "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"
- }
- ],
- "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 otras partes vinculadas"
- }
- ],
- "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 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": "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, otras partes vinculadas"
- }
- ],
- "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado a corto plazo, empresas asociadas"
- }
- ],
- "name": "Proveedores de inmovilizado a corto plazo, empresas asociadas"
- }
- ],
- "name": "Proveedores de inmovilizado a corto plazo, partes vinculadas"
- },
- {
- "children": [
- {
- "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"
- },
- {
- "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"
- },
- {
- "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 del grupo"
- }
- ],
- "name": "Otras deudas a corto plazo con empresas del grupo"
- },
- {
- "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 asociadas"
- }
- ],
- "name": "Otras deudas a corto plazo con empresas asociadas"
- }
- ],
- "name": "Otras deudas a corto plazo con partes vinculadas"
- },
- {
- "children": [
- {
- "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"
- },
- {
- "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 otras entidades de cr\u00e9dito vinculadas"
- }
- ],
- "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas"
- }
- ],
- "name": "Deudas a corto plazo con entidades de cr\u00e9dito vinculadas"
- }
- ],
- "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"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Remuneraciones pendientes de pago",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Remuneraciones pendientes de pago",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos de remuneraciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos de remuneraciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Personal"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "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 arrendamientos, cap. mobiliario 18%"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 15%"
- },
- {
- "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 act. profesionales 9%"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones a cuenta act. agr\u00edcolas, ganaderas, forestales 2%"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones a cuenta empresarios m\u00f3dulos 1%"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 7%"
- }
- ],
- "name": "Hacienda P\u00fablica, retenciones y pagos a cuenta"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, acreedora por IVA"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por IVA"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 21%"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 20%"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 18%"
- },
- {
- "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%"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones act. profesionales 7%"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones act. profesionales 9%"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por retenciones practicadas"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por conceptos fiscales"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, deudora por IVA"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por IVA"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por diversos conceptos"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Organismos de la Seguridad Social, deudores"
- }
- ],
- "name": "Organismos de la Seguridad Social, deudores"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "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": "Activos por diferencias temporarias deducibles"
- }
- ],
- "name": "Activos por diferencias temporarias deducibles"
- },
- {
- "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": "Organismos de la Seguridad Social, acreedores"
- }
- ],
- "name": "Organismos de la Seguridad Social, acreedores"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, IVA repercutido"
- }
- ],
- "name": "Hacienda P\u00fablica, IVA repercutido"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Pasivos por diferencias temporarias imponibles"
- }
- ],
- "name": "Pasivos por diferencias temporarias imponibles"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica, IVA soportado"
- }
- ],
- "name": "Administraciones p\u00fablicas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, otras partes vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos a proveedores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos a proveedores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a proveedores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Envases y embalajes a devolver a proveedores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores, efectos comerciales a pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, efectos comerciales a pagar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, empresas del grupo (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales a pagar, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales a pagar, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, empresas del grupo (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Proveedores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por prestaciones de servicios (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por prestaciones de servicios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores, efectos comerciales a pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores, efectos comerciales a pagar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Acreedores por operaciones en com\u00fan",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores por operaciones en com\u00fan",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores varios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Clientes, empresas asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, empresas asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes de dudoso cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes de dudoso cobro",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver por clientes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Envases y embalajes a devolver por clientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Clientes (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, facturas pendientes de recibir o de formalizar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Efectos comerciales impagados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales impagados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales en gesti\u00f3n de cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales en gesti\u00f3n de cobro",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales en cartera",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales en cartera",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales descontados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales descontados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, efectos comerciales a cobrar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes, operaciones de factoring",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, operaciones de factoring",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Clientes empresas del grupo (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes empresas del grupo (euros)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales a cobrar, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Efectos comerciales a cobrar, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo, operaciones de factoring",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes empresas del grupo, operaciones de factoring",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes empresas del grupo (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo de dudoso cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes empresas del grupo de dudoso cobro",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, empresas del grupo",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Anticipos de clientes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Anticipos de clientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clientes, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes, otras partes vinculadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clientes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos anticipados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ingresos anticipados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Gastos anticipados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Gastos anticipados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ajustes por periodificaci\u00f3n"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisi\u00f3n para otras operaciones comerciales"
- }
- ],
- "name": "Provisi\u00f3n para otras operaciones comerciales"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n por contratos onerosos"
- }
- ],
- "name": "Provisi\u00f3n por contratos onerosos"
- }
- ],
- "name": "Provisiones por operaciones comerciales"
- },
- {
- "children": [
- {
- "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 del grupo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con partes vinculadas"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos comerciales y provisiones a corto plazo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudores por operaciones en com\u00fan",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores por operaciones en com\u00fan",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudores, efectos comerciales descontados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, efectos comerciales descontados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores, efectos comerciales en cartera",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, efectos comerciales en cartera",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores, efectos comerciales en gesti\u00f3n de cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, efectos comerciales en gesti\u00f3n de cobro",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores, efectos comerciales impagados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, efectos comerciales impagados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, efectos comerciales a cobrar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudores (euros)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores (euros)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores (moneda extranjera)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores (moneda extranjera)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores, facturas pendientes de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores, facturas pendientes de formalizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deudores de dudoso cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores de dudoso cobro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Deudores varios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acreedores y deudores por operaciones comerciales"
- }
- ],
- "name": "Plan General Contable PYMES 2008",
- "parent_id": null
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/et_l10n_et.json b/erpnext/accounts/doctype/chart_of_accounts/charts/et_l10n_et.json
deleted file mode 100644
index 5ed2427..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/et_l10n_et.json
+++ /dev/null
@@ -1,489 +0,0 @@
-{
- "name": "Ethiopia Tax and Account Chart Template",
- "root": {
- "children": [
- {
- "children": [
- {
- "name": "Other"
- },
- {
- "name": "Purchase Returns and Allowances"
- },
- {
- "name": "Cost of Goods and Services"
- },
- {
- "name": "Inventory Adjustments"
- }
- ],
- "name": "COST OF GOODS SOLD"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Commercial Loan"
- }
- ],
- "name": "Foreign Loans"
- },
- {
- "children": [
- {
- "name": "Commercial Loan"
- }
- ],
- "name": "Local Loans"
- }
- ],
- "name": "Long-Term Debt"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Retention on contract"
- }
- ],
- "name": "Retentions"
- },
- {
- "children": [
- {
- "name": "Pension contribution payable"
- },
- {
- "name": "Trade Creditors"
- },
- {
- "name": "Grace period payables"
- },
- {
- "name": "VAT Payable"
- },
- {
- "name": "Witholding Payable"
- },
- {
- "name": "Salary payable"
- },
- {
- "name": "Federal Income Tax"
- }
- ],
- "name": "Accounts Payable"
- },
- {
- "children": [
- {
- "name": "Other deposits"
- }
- ],
- "name": "Deposits"
- }
- ],
- "name": "Payables"
- }
- ],
- "name": "LIABILITIES"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Allowances to contract staff"
- },
- {
- "name": "Allowances to permanent staff"
- },
- {
- "name": "Allowances to external contract staff"
- }
- ],
- "name": "Allowances/benefits"
- },
- {
- "children": [
- {
- "name": "Contribution to permanent staff pensions"
- }
- ],
- "name": "Pension Contributions"
- },
- {
- "children": [
- {
- "name": "Wages to contract staff"
- },
- {
- "name": "Salaries to permanent staff"
- },
- {
- "name": "Miscellaneous payments to staff"
- },
- {
- "name": "Wages to casual staff"
- },
- {
- "name": "Wages to external contract staff"
- }
- ],
- "name": "Compensation"
- }
- ],
- "name": "PERSONNEL SERVICES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Official entertainment"
- },
- {
- "name": "Transport fees"
- },
- {
- "name": "Per diem"
- }
- ],
- "name": "Travelling and Official Entertainment Services"
- },
- {
- "children": [
- {
- "name": "Maintenance and repair of plant, machinery, and equipment"
- },
- {
- "name": "Maintenance and repair of vehicles and other transport"
- },
- {
- "name": "Maintenance and repair of buildings, furnishings and fixtures"
- },
- {
- "name": "Maintenance and repair of infrastructure"
- }
- ],
- "name": "Maintenance and Repair Services"
- },
- {
- "children": [
- {
- "name": "Agriculture, forestry and marine inputs"
- },
- {
- "name": "Veterinary supplies and drugs"
- },
- {
- "name": "Research and development supplies"
- },
- {
- "name": "Miscellaneous equipment"
- },
- {
- "name": "Other material and supplies"
- },
- {
- "name": "Uniforms, clothing, bedding"
- },
- {
- "name": "Printing"
- },
- {
- "name": "Office supplies"
- },
- {
- "name": "Educational supplies"
- },
- {
- "name": "Medical supplies"
- },
- {
- "name": "Fuel and lubricants"
- },
- {
- "name": "Food"
- }
- ],
- "name": "Goods and Supplies"
- },
- {
- "children": [
- {
- "name": "Local training"
- },
- {
- "name": "External training"
- }
- ],
- "name": "Training Services"
- },
- {
- "children": [
- {
- "name": "Water and other utilities"
- },
- {
- "name": "Telecommunication charges"
- },
- {
- "name": "Freight"
- },
- {
- "name": "Insurance"
- },
- {
- "name": "Electricity charges"
- },
- {
- "name": "Fees and charges"
- },
- {
- "name": "Contracted professional services"
- },
- {
- "name": "Advertising"
- },
- {
- "name": "Rent"
- }
- ],
- "name": "Contracted Services"
- }
- ],
- "name": "GOODS AND SERVICES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Pre-construction activities"
- },
- {
- "name": "Construction of buildings"
- },
- {
- "name": "Construction of infrastructure"
- }
- ],
- "name": "Construction"
- },
- {
- "children": [
- {
- "name": "Depreciation of vehicles and other vehicular transport"
- },
- {
- "name": "Depreciation of plant, machinery and equipment"
- },
- {
- "name": "Depreciation of buildings, furnishings and fixtures"
- },
- {
- "name": "Depreciation of livestock and transport animals"
- }
- ],
- "name": "Fixed Assets"
- }
- ],
- "name": "FIXED ASSETS AND CONSTRUCTION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Payments of interest and bank charges on local debt"
- },
- {
- "name": "Payments on the principal of foreign debt"
- },
- {
- "name": "Payments on the principal of local debt"
- },
- {
- "name": "Payments of interest and bank charges on foreign debt"
- }
- ],
- "name": "Debt Payments"
- }
- ],
- "name": "OTHER PAYMENTS"
- }
- ],
- "name": "EXPENSES"
- },
- {
- "children": [
- {
- "name": "Stock"
- },
- {
- "children": [
- {
- "name": "Other Debtors"
- },
- {
- "children": [
- {
- "name": "Advance to supplier"
- },
- {
- "name": "Advance to contractors"
- },
- {
- "name": "Advance to consultant"
- }
- ],
- "name": "Prepayments"
- },
- {
- "children": [
- {
- "name": "VAT Withholding Receivable on Sales"
- },
- {
- "name": "Trade Debtors"
- },
- {
- "name": "Withholding Receivable on Sales"
- },
- {
- "name": "VAT Receivable on Purchases"
- },
- {
- "name": "Cash shortage"
- },
- {
- "name": "Advance to staff"
- },
- {
- "name": "Suspense"
- },
- {
- "name": "Cash Registers"
- }
- ],
- "name": "Accounts Receivable"
- }
- ],
- "name": "Receivables"
- },
- {
- "name": "Investments"
- },
- {
- "name": "Long Term Loans"
- },
- {
- "children": [
- {
- "name": "Finished Goods"
- },
- {
- "name": "Work in Progress"
- }
- ],
- "name": "Production Stock"
- },
- {
- "name": "Goods in Transit"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Construction of buildings"
- },
- {
- "name": "Construction of infrastructure"
- }
- ],
- "name": "Construction in Progress"
- },
- {
- "children": [
- {
- "name": "Plant machinery and equipment"
- },
- {
- "name": "Furnishings and fixtures"
- },
- {
- "name": "Aircraft, boats, etc"
- },
- {
- "name": "Vehicles and other vehicular transport"
- },
- {
- "name": "Infrastructure"
- },
- {
- "name": "Buildings"
- },
- {
- "name": "Livestock and tansport animals"
- }
- ],
- "name": "Property and Equipment"
- }
- ],
- "name": "Fixed Assets"
- },
- {
- "children": [
- {
- "name": "Investments current assets"
- },
- {
- "name": "Cash on hand and at bank"
- },
- {
- "name": "Letter of Credit restricted account"
- },
- {
- "name": "Cash at bank in foreigh currency"
- }
- ],
- "name": "Cash and Cash Equivalents"
- }
- ],
- "name": "ASSETS"
- },
- {
- "children": [
- {
- "name": "Profit and loss account"
- },
- {
- "name": "Reserves"
- },
- {
- "name": "Share capital / equity"
- }
- ],
- "name": "NET ASSETS/EQUITY"
- },
- {
- "children": [
- {
- "name": "Sales of Goods and Services"
- }
- ],
- "name": "REVENUE"
- }
- ],
- "name": "Ethiopia",
- "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
deleted file mode 100644
index 400fa41..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/fr_l10n_fr_pcg_chart_template.json
+++ /dev/null
@@ -1,3785 +0,0 @@
-{
- "name": "Plan Comptable G\u00e9n\u00e9ral (France)",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Virements internes"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Obligations",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9 ",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Actions",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es (provisions)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des valeurs mobili\u00e8res de placement"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes financiers"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Int\u00e9r\u00eats courus sur obligations, bons et valeurs assimil\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Bons de souscription",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Autres valeurs mobili\u00e8res",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres valeurs mobili\u00e8res de placement et autres cr\u00e9ances assimil\u00e9es"
- },
- {
- "account_type": "Cash",
- "name": "Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Parts dans entreprises li\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Versements restant \u00e0 effectuer sur valeurs mobili\u00e8res de placement non lib\u00e9r\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Titres cot\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Titres non cot\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Actions"
- },
- {
- "account_type": "Cash",
- "name": "Obligations et bons \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Titres non cot\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Titres cot\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Obligations"
- },
- {
- "account_type": "Cash",
- "name": "Actions propres",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valeurs mobili\u00e8res de placement"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Cr\u00e9dit de mobilisation de cr\u00e9ances commerciales (CMCC)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Mobilisation de cr\u00e9ances n\u00e9es \u00e0 l'\u00e9tranger",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Int\u00e9r\u00eats courus sur concours bancaires courants",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Concours bancaires courants"
- },
- {
- "account_type": "Cash",
- "name": "Soci\u00e9t\u00e9s de bourse",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Ch\u00e8ques postaux",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Int\u00e9r\u00eats courus \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Int\u00e9r\u00eats courus \u00e0 recevoir",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Int\u00e9r\u00eats courus"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Effets \u00e0 l'escompte",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Ch\u00e8ques \u00e0 encaisser",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Effets \u00e0 l'encaissement",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Coupons \u00e9chus \u00e0 l'encaissement",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Valeurs \u00e0 l'encaissement"
- },
- {
- "account_type": "Cash",
- "name": "Autres organismes financiers",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Caisses du Tr\u00e9sor et des \u00e9tablissements publics",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Comptes en devises",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Comptes en monnaie nationale"
- }
- ],
- "name": "Banques"
- }
- ],
- "name": "Banques \u00e9tablissements financiers et assimil\u00e9s"
- },
- {
- "name": "Instruments de tr\u00e9sorerie"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Caisse en devises",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Caisse en monnaie nationale",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caisse si\u00e8ge social"
- },
- {
- "account_type": "Cash",
- "name": "Caisse succursale (ou usine) A",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Caisse succursale (ou usine) B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caisse"
- },
- {
- "name": "R\u00e9gies d'avances et accr\u00e9ditifs"
- }
- ],
- "name": "Comptes financiers"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Cr\u00e9ances sur cessions d'immobilisations",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres comptes d\u00e9biteurs ou cr\u00e9diteurs",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dettes sur acquisitions de valeurs mobili\u00e8res de placement",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Produits \u00e0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Charges \u00e0 payer",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Divers - Charges \u00e0 payer et produits \u00e0 recevoir"
- }
- ],
- "name": "D\u00e9biteurs divers et cr\u00e9diteurs divers"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Groupe",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Actionnaires d\u00e9faillants",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Associ\u00e9s - Versements anticip\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Associ\u00e9s - Capital appel\u00e9, non vers\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Apporteurs - Capital appel\u00e9, non vers\u00e9"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Apports en num\u00e9raire",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Apports en nature",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9"
- },
- {
- "account_type": "Receivable",
- "name": "Associ\u00e9s - Versements re\u00e7us sur augmentation de capital",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Associ\u00e9s - Capital \u00e0 rembourser",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Associ\u00e9s - Op\u00e9rations sur le capital"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Principal",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Int\u00e9r\u00eats courus",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Associ\u00e9s - Comptes courants",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Op\u00e9rations courantes",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Int\u00e9r\u00eats courus",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Associ\u00e9s - Op\u00e9rations faites en commun et en GIE"
- },
- {
- "name": "Associ\u00e9s - Dividendes \u00e0 payer",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Groupe et associ\u00e9s"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits \u00e0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Charges \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Charges fiscales sur cong\u00e9s \u00e0 payer ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "\u00c9tat - Charges \u00e0 payer et produits \u00e0 recevoir"
- },
- {
- "name": "Quotas d'\u00e9mission \u00e0 restituer \u00e0 l'\u00c9tat",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Subventions d'investissement",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Subventions d'exploitation",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Subventions d'\u00e9quilibre",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Avances sur subventions",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "\u00c9tat - Subventions \u00e0 recevoir"
- },
- {
- "children": [
- {
- "name": "Obligataires",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Associ\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "\u00c9tat -Imp\u00f4ts et taxes recouvrables sur des tiers "
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats courus sur cr\u00e9ances figurant au compte 4431",
- "report_type": "Balance Sheet"
- },
- {
- "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",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Op\u00e9rations particuli\u00e8res avec l'\u00c9tat, les collectivit\u00e9s publiques, les organismes internationaux"
- },
- {
- "name": "\u00c9tat - Imp\u00f4ts sur les b\u00e9n\u00e9fices",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "TVA transf\u00e9r\u00e9e par d'autres entreprises",
- "report_type": "Balance Sheet"
- },
- {
- "name": "TVA sur immobilisations",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Taxes assimil\u00e9es \u00e0 la TVA",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9dit de TVA \u00e0 reporter",
- "report_type": "Balance Sheet"
- },
- {
- "name": "TVA sur autres biens et services",
- "report_type": "Balance Sheet"
- },
- {
- "name": "TVA d\u00e9ductible intracommunautaire",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Taxes sur le chiffre d'affaires d\u00e9ductibles"
- },
- {
- "children": [
- {
- "name": "Taxes assimil\u00e9es \u00e0 la TVA",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "TVA collect\u00e9e (Autre taux)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "TVA collect\u00e9e (Taux Normal)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "TVA collect\u00e9e (Taux Interm\u00e9diaire)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "TVA collect\u00e9e"
- }
- ],
- "name": "Taxes sur le chiffre d'affaires collect\u00e9es par l'entreprise"
- },
- {
- "children": [
- {
- "name": "Taxes assimil\u00e9es \u00e0 la TVA",
- "report_type": "Balance Sheet"
- },
- {
- "name": "TVA \u00e0 d\u00e9caisser",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Taxes sur le chiffre d'affaires \u00e0 d\u00e9caisser"
- },
- {
- "children": [
- {
- "name": "TVA due intracommunautaire (Taux Interm\u00e9diaire)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "TVA due intracommunautaire (Autre taux)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "TVA due intracommunautaire (Taux Normal)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "TVA due intracommunautaire"
- },
- {
- "children": [
- {
- "name": "Remboursement de taxes sur le chiffre d'affaires demand\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Acomptes - R\u00e9gime du forfait",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Taxes sur le chiffre d'affaires sur factures non parvenues",
- "report_type": "Balance Sheet"
- },
- {
- "name": "TVA r\u00e9cup\u00e9r\u00e9e d'avance",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente"
- }
- ],
- "name": "\u00c9tat - Taxes sur le chiffre d'affaires"
- },
- {
- "name": "Obligations cautionn\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Etat et autres collectivit\u00e9s publiques"
- },
- {
- "children": [
- {
- "name": "S\u00e9curit\u00e9 Sociale",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres organismes sociaux",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Charges sociales sur cong\u00e9s \u00e0 payer ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres charges \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Produits \u00e0 recevoir",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Organismes sociaux - Charges \u00e0 payer et produits \u00e0 recevoir"
- }
- ],
- "name": "S\u00e9curit\u00e9 Sociale et autres organismes sociaux"
- },
- {
- "children": [
- {
- "name": "Personnel - D\u00e9p\u00f4ts",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Personnel - Oppositions",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Personnel - Avances et acomptes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Comit\u00e9s d'entreprise d'\u00e9tablissement ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Personnel - R\u00e9mun\u00e9rations dues",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Comptes courants",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9serve sp\u00e9ciale",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Participation des salari\u00e9s aux r\u00e9sultats"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Produits \u00e0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres charges \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Personnel - Charges \u00e0 payer et produits \u00e0 recevoir"
- }
- ],
- "name": "Personnel et comptes rattach\u00e9s"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Clients - Effets \u00e0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Clients - Retenues de garantie",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Clients - Ventes de biens ou de prestations de services",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clients"
- },
- {
- "account_type": "Receivable",
- "name": "Clients et comptes rattach\u00e9s ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Clients - Factures \u00e0 \u00e9tablir ",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Clients - Int\u00e9r\u00eats courus",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clients - Produits non encore factur\u00e9s"
- },
- {
- "account_type": "Receivable",
- "name": "Clients douteux ou litigieux",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clients - Avances et acomptes re\u00e7us sur commandes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Clients - Autres avoirs ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Clients - Dettes pour emballages et mat\u00e9riels consign\u00e9s ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Rabais, remises, ristournes \u00e0 accorder et autres avoirs \u00e0 \u00e9tablir",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clients cr\u00e9diteurs"
- }
- ],
- "name": "Clients et comptes rattach\u00e9s"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Fournisseurs et comptes rattach\u00e9s ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Fournisseurs d'exploitation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fournisseurs d'immobilisations",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fournisseurs - Autres avoirs"
- },
- {
- "name": "Fournisseurs - Avances et acomptes vers\u00e9s sur commandes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fournisseurs d\u00e9biteurs"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Fournisseurs d'immobilisations - Retenues de garantie",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Fournisseurs - Achats d'immobilisations",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fournisseurs d'immobilisations"
- },
- {
- "account_type": "Payable",
- "name": "Fournisseurs d'immobilisations - Effets \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Fournisseurs - Retenues de garantie",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Fournisseurs - Achats de biens et prestations de services",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fournisseurs"
- },
- {
- "account_type": "Payable",
- "name": "Fournisseurs - Effets \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Fournisseurs - Int\u00e9r\u00eats courus",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Fournisseurs",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Fournisseurs d'immobilisations ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fournisseurs - Factures non parvenues"
- }
- ],
- "name": "Fournisseurs et comptes rattach\u00e9s"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Cr\u00e9ances sur cessions d'immobilisations",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Autres comptes d\u00e9biteurs",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "D\u00e9pr\u00e9ciations des comptes de d\u00e9biteurs divers"
- },
- {
- "children": [
- {
- "name": "Comptes du groupe",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Op\u00e9rations faites en commun et en GIE",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Comptes courants des associ\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "D\u00e9pr\u00e9ciation des comptes du groupe et des associ\u00e9s"
- },
- {
- "name": "D\u00e9pr\u00e9ciation des comptes de clients",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "D\u00e9pr\u00e9ciations des comptes de tiers"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Charges",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Produits",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Comptes de r\u00e9partition p\u00e9riodique des charges et des produits"
- },
- {
- "account_type": "Receivable",
- "name": "Quotas d'\u00e9mission allou\u00e9s par l'\u00c9tat",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Charges constat\u00e9es d'avance",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Produits constat\u00e9s d'avance",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Frais d'\u00e9mission des emprunts",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Charges \u00e0 r\u00e9partir sur plusieurs exercices "
- }
- ],
- "name": "Comptes de r\u00e9gularisation"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Comptes d'attente 5",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Comptes d'attente 4",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Diminution des dettes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Augmentation des cr\u00e9ances",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Diff\u00e9rences de conversion - PASSIF"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Diminution des cr\u00e9ances",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Augmentation des dettes",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Diff\u00e9rences de conversion - ACTIF"
- },
- {
- "account_type": "Receivable",
- "name": "Comptes d'attente 1",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Comptes d'attente 3",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Comptes d'attente 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres comptes transitoires",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Comptes transitoires ou d'attente"
- }
- ],
- "name": "Comptes de tiers"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Actionnaires: capital souscrit - non appel\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Compte de l'exploitant",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Capital souscrit - non appel\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Capital amorti",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital non amorti",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital souscrit - appel\u00e9 vers\u00e9"
- },
- {
- "name": "Capital souscrit - appel\u00e9 non vers\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital"
- },
- {
- "children": [
- {
- "name": "Autres \u00e9carts de r\u00e9\u00e9valuation \u00e0 l'\u00e9tranger",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9serve sp\u00e9ciale de r\u00e9\u00e9valuation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9serve de r\u00e9\u00e9valuation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u00c9cart de r\u00e9\u00e9valuation libre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u00c9carts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres \u00e9carts de r\u00e9\u00e9valuation en France",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "\u00c9carts de r\u00e9\u00e9valuation"
- },
- {
- "children": [
- {
- "name": "Primes de conversion d'obligations en actions",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bons de souscription d'actions",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Primes de fusion",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Primes d'apport",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Primes d'\u00e9mission",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Primes li\u00e9es au capital social"
- },
- {
- "name": "\u00c9carts d'\u00e9quivalence",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Plus-values nettes \u00e0 long terme",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9serve l\u00e9gale proprement dite",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00e9serve l\u00e9gale"
- },
- {
- "name": "R\u00e9serves indisponibles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9serves statutaires ou contractuelles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Autres r\u00e9serves r\u00e9glement\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Plus-values nettes \u00e0 long terme",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00e9serves r\u00e9glement\u00e9es"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves diverses",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9serve de propre assureur",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres r\u00e9serves"
- }
- ],
- "name": "R\u00e9serves"
- }
- ],
- "name": "Capital et r\u00e9serves"
- },
- {
- "children": [
- {
- "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 131)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Communes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Collectivit\u00e9s publiques",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Entreprises publiques",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Entreprises et organismes priv\u00e9s ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Etat",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9gions",
- "report_type": "Balance Sheet"
- },
- {
- "name": "D\u00e9partements",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subventions d'\u00e9quipement"
- },
- {
- "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subventions d'investissement inscrites au compte de r\u00e9sultat"
- },
- {
- "children": [
- {
- "name": "Autres",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Entreprises publiques",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Entreprises et organismes priv\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Communes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Collectivit\u00e9s publiques",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9gions",
- "report_type": "Balance Sheet"
- },
- {
- "name": "D\u00e9partements",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u00c9tat",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subventions d'\u00e9quipement"
- }
- ],
- "name": "Subventions d'investissement"
- },
- {
- "children": [
- {
- "name": "Autres provisions r\u00e9glement\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements d\u00e9rogatoires",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Plus-values r\u00e9investies",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provision sp\u00e9ciale de r\u00e9\u00e9valuation",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Fluctuation des cours",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hausse des prix",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions r\u00e9glement\u00e9es relatives aux stocks"
- },
- {
- "children": [
- {
- "name": "Provisions reconstitution des gisements miniers et p\u00e9troliers",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour investissement (participation des salari\u00e9s)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions r\u00e9glement\u00e9es relatives aux immobilisations"
- }
- ],
- "name": "Provisions r\u00e9glement\u00e9es"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisions pour remises en \u00e9tat",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres provisions pour charges"
- },
- {
- "name": "Provisions pour pensions et obligations similaires",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Autres provisions pour risques",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour amendes et p\u00e9nalit\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour pertes de change",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour pertes sur contrats",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour litiges",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour garanties donn\u00e9es aux clients",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour pertes sur march\u00e9s \u00e0 terme",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour risques"
- },
- {
- "name": "Provisions pour renouvellement des immobilisations (entreprises concessionnaires)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Provisions pour gros entretien ou grandes r\u00e9visions ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices"
- },
- {
- "name": "Provisions pour restructurations",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour imp\u00f4ts",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions"
- },
- {
- "children": [
- {
- "name": "Autres emprunts obligataires ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Emprunts obligataires convertibles",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Emissions de titres participatifs",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Emprunts participatifs",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Avances conditionn\u00e9es de l'\u00c9tat",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Emprunts et dettes assortis de conditions particuli\u00e8res"
- },
- {
- "children": [
- {
- "name": "Fonds de participation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Comptes bloqu\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Participation des salari\u00e9s aux r\u00e9sultats"
- },
- {
- "children": [
- {
- "name": "D\u00e9p\u00f4ts",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cautionnements",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7us"
- },
- {
- "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Primes de remboursement des obligations",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Autres dettes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres emprunts",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Sur autres emprunts et dettes assimil\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur emprunts et dettes assortis de conditions particuli\u00e8res",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur participation des salari\u00e9s aux r\u00e9sultats",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur emprunts obligataires convertibles ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur autres emprunts obligataires",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Int\u00e9r\u00eats courus"
- },
- {
- "name": "Rentes viag\u00e8res capitalis\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres emprunts et dettes assimil\u00e9es"
- }
- ],
- "name": "Emprunts et dettes assimil\u00e9es"
- },
- {
- "children": [
- {
- "name": "Dettes rattach\u00e9es \u00e0 des participations (groupe)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dettes rattach\u00e9es \u00e0 des participations (hors groupe)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Principal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Int\u00e9r\u00eats courus",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Dettes rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation"
- }
- ],
- "name": "Dettes rattach\u00e9es \u00e0 des participations"
- },
- {
- "children": [
- {
- "name": "Report \u00e0 nouveau (solde cr\u00e9diteur)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Report \u00e0 nouveau (solde d\u00e9biteur)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Report \u00e0 nouveau (solde cr\u00e9diteur ou d\u00e9biteur)"
- },
- {
- "children": [
- {
- "name": "R\u00e9sultat de l'exercice (perte)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice ou perte)"
- },
- {
- "children": [
- {
- "name": "Comptes de liaison des \u00e9tablissements",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Comptes de liaison des soci\u00e9t\u00e9s en participation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation"
- }
- ],
- "name": "Comptes de capitaux"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Emballages \u00e0 usage mixte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Emballages perdus",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Emballages"
- },
- {
- "children": [
- {
- "name": "Mati\u00e8re (ou groupe) C",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mati\u00e8re (ou groupe) D",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mati\u00e8res consommables"
- },
- {
- "children": [
- {
- "name": "Fournitures d'atelier et d usine",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Combustibles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Produits d'entretien",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fournitures de magasin",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fournitures de bureau",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fournitures consommables"
- }
- ],
- "name": "Autres approvisionnements"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produit en cours P 1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Produit en cours P 2",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Produits en cours"
- },
- {
- "children": [
- {
- "name": "Travaux en cours T 1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Travaux en cours T 2",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Travaux en cours"
- }
- ],
- "name": "En-cours de production de biens"
- },
- {
- "children": [
- {
- "name": "Mati\u00e8re (ou groupe) A",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mati\u00e8re (ou groupe) B",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mati\u00e8res premi\u00e8res (et fourniture)"
- },
- {
- "name": "Stocks provenant d'immobilisations"
- },
- {
- "children": [
- {
- "name": "Marchandises (ou groupe) B",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Marchandises (ou groupe) A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Stocks de marchandises"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prestations de services S 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Prestations de services S 1",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Prestations de services en cours"
- },
- {
- "children": [
- {
- "name": "\u00c9tudes en cours E 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u00c9tudes en cours E 1",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "\u00c9tudes en cours"
- }
- ],
- "name": "En-cours de production de services"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires (ou groupe) B",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Produits interm\u00e9diaires (ou groupe) A ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Produits interm\u00e9diaires"
- },
- {
- "children": [
- {
- "name": "Rebuts",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mati\u00e8res de r\u00e9cup\u00e9ration",
- "report_type": "Balance Sheet"
- },
- {
- "name": "D\u00e9chets",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)"
- },
- {
- "children": [
- {
- "name": "Produits finis (ou groupe) B",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Produits finis (ou groupe) A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Produits finis"
- }
- ],
- "name": "Stocks de produits"
- },
- {
- "name": "Stocks en voie d'acheminement"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Mati\u00e8res (ou groupe) B",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mati\u00e8res (ou groupe) A",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res premi\u00e8res (et fournitures)"
- },
- {
- "children": [
- {
- "name": "Emballages (m\u00eame ventilation que celle du compte 326)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fournitures consommables (m\u00eame ventilation que celle du compte 322)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mati\u00e8res consommables (m\u00eame ventilation que celle du compte 321)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres approvisionnements"
- },
- {
- "children": [
- {
- "name": "Produits en cours (m\u00eame ventilation que celle du compte 331)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Travaux en cours (m\u00eame ventilation que celle du compte 335)",
- "report_type": "Balance Sheet"
- }
- ],
- "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)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u00c9tudes en cours (m\u00eame ventilation que celle du compte 341)",
- "report_type": "Balance Sheet"
- }
- ],
- "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)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Produits interm\u00e9diaires (m\u00eame ventilation que celle du compte 351)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks de produits"
- },
- {
- "children": [
- {
- "name": "Marchandises (ou groupe) B",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Marchandises (ou groupe) A",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks de marchandises"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks et en-cours"
- }
- ],
- "name": "Comptes de stocks et d'en-cours"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Outillage industriel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mat\u00e9riel industriel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriels",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Sur sol d'autrui",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur sol propre",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Installations complexes sp\u00e9cialis\u00e9es"
- },
- {
- "children": [
- {
- "name": "Sur sol propre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur sol d'autrui",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique"
- }
- ],
- "name": "Installations techniques mat\u00e9riels et outillages industriels"
- },
- {
- "name": "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 213)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Terrains nus",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sous-sols et sur-sols",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Terrains am\u00e9nag\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ensembles immobiliers industriels (A, B, ...)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres ensembles immobiliers"
- }
- ],
- "name": "Terrains b\u00e2tis"
- },
- {
- "children": [
- {
- "name": "Carri\u00e8res",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Terrains de gisement"
- },
- {
- "name": "Compte d'ordre sur immobilisations",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Terrains"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Voies de terre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Voies de fer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Voies d'eau",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Barrages",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pistes d'a\u00e9rodromes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ouvrages d'infrastructure"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres ensembles immobiliers"
- },
- {
- "name": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ensembles immobiliers industriels (A, B, ...)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "B\u00e2timents"
- },
- {
- "name": "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements des constructions (m\u00eame ventilation que celle du compte 2131)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Constructions"
- },
- {
- "name": "Agencements et am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 211)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mobilier",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cheptel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mat\u00e9riel de transport",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mat\u00e9riel de bureau et mat\u00e9riel informatique ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements divers",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres immobilisations corporelles"
- }
- ],
- "name": "Immobilisations corporelles"
- },
- {
- "children": [
- {
- "name": "Frais de recherche et de d\u00e9veloppement",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Frais de constitution",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Frais de publicit\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Frais de prospection",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Frais de premier \u00e9tablissement"
- },
- {
- "name": "Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Frais d'\u00e9tablissement"
- },
- {
- "name": "Droit au bail",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fonds commercial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Concessions et droits similaires, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres immobilisations incorporelles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Immobilisations incorporelles"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Installations techniques mat\u00e9riel et outillage industriels",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Terrains",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Constructions",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres immobilisations corporelles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles"
- },
- {
- "name": "Immobilisations incorporelles en cours ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Autres immobilisations corporelles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Installations techniques mat\u00e9riel et outillage industriels",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Constructions",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Terrains",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Immobilisations corporelles en cours"
- },
- {
- "name": "Avances et acomptes vers\u00e9s sur commandes d'immobilisations incorporelles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Immobilisations en cours"
- },
- {
- "name": "Immobilisations mises en concession"
- },
- {
- "name": "Parts dans des entreprises li\u00e9es et cr\u00e9ances dans des entreprises li\u00e9es"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Actions propres ou parts propres",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Actions propres ou parts propres en voie d'annulation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Actions propres ou parts propres"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sur d\u00e9p\u00f4ts et cautionnements",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur pr\u00eats",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur titres immobilis\u00e9s (droits de cr\u00e9ance)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sur cr\u00e9ances diverses",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Int\u00e9r\u00eats courus"
- },
- {
- "name": "Cr\u00e9ances diverses",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres cr\u00e9ances immobilis\u00e9es"
- },
- {
- "children": [
- {
- "name": "Cautionnements",
- "report_type": "Balance Sheet"
- },
- {
- "name": "D\u00e9p\u00f4ts",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
- },
- {
- "children": [
- {
- "name": "Pr\u00eats participatifs",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pr\u00eats aux associ\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pr\u00eats au personnel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres pr\u00eats",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pr\u00eats"
- },
- {
- "name": "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (TIAP)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Bons",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligations",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Titres immobilis\u00e9s (droit de cr\u00e9ance)"
- },
- {
- "children": [
- {
- "name": "Autres titres",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Actions",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (droit de propri\u00e9t\u00e9)"
- },
- {
- "name": "Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres immobilisations financi\u00e8res"
- },
- {
- "children": [
- {
- "name": "Autres formes de participation",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Versements repr\u00e9sentatifs d'apports non capitalis\u00e9s (appel de fonds)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Avances consolidables",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Int\u00e9r\u00eats courus",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations"
- },
- {
- "children": [
- {
- "name": "Autres titres",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Actions",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Titres de participation"
- },
- {
- "name": "Titres \u00e9valu\u00e9s par \u00e9quivalence",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats courus",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Principal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation"
- },
- {
- "name": "Versements restant \u00e0 effectuer sur titres de participation non lib\u00e9r\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Titres immobilis\u00e9s - droit de cr\u00e9ance (m\u00eame ventilation que celle du compte 272) ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres cr\u00e9ances immobilis\u00e9es (m\u00eame ventilation que celle du compte 276)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s (m\u00eame ventilation que celle du compte 275)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pr\u00eats (m\u00eame ventilation que celle du compte 274)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille - droit de propri\u00e9t\u00e9 (ventilation : 271)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation (m\u00eame ventilation que celle du compte 268)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres formes de participation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Titres de participation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations"
- },
- {
- "children": [
- {
- "name": "Terrains (autres que terrains de gisement)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "D\u00e9pr\u00e9ciations des immobilisations corporelles (m\u00eame ventilation que celle du compte 21)"
- },
- {
- "children": [
- {
- "name": "Droit au bail",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fonds commercial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Marques, proc\u00e9d\u00e9s, droits et valeurs similaires",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres immobilisations incorporelles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "D\u00e9pr\u00e9ciations des immobilisations incorporelles"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles en cours",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Immobilisations incorporelles en cours",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "D\u00e9pr\u00e9ciations des immobilisations en cours"
- },
- {
- "name": "D\u00e9pr\u00e9ciations des immobilisations mises en concession",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "D\u00e9pr\u00e9ciation des immobilisations"
- },
- {
- "children": [
- {
- "name": "Amortissements des immobilisations mises en concession",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Autres immobilisations incorporelles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fonds commercial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Frais de recherche et de d\u00e9veloppement ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Frais d'\u00e9tablissement (m\u00eame ventilation que celle du compte 201) ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements des immobilisations incorporelles"
- },
- {
- "children": [
- {
- "name": "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 214)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Installations mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 215)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Agencements am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 212)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Constructions (m\u00eame ventilation que celle du compte 213)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Terrains de gisement",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements des immobilisations corporelles"
- }
- ],
- "name": "Amortissement des immobilisations"
- }
- ],
- "name": "Comptes d'immobilisations"
- }
- ],
- "name": "Comptes de bilan"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres charges financi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des comptes courants et des d\u00e9p\u00f4ts cr\u00e9diteurs",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des dettes commerciales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Int\u00e9r\u00eats des dettes diverses",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Int\u00e9r\u00eats des autres dettes"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des emprunts et dettes assimil\u00e9es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 des participations",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Int\u00e9r\u00eats des emprunts et dettes"
- },
- {
- "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte, ...)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Int\u00e9r\u00eats des obligations cautionn\u00e9es",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges d'int\u00e9r\u00eat"
- },
- {
- "name": "Pertes sur cr\u00e9ances li\u00e9es \u00e0 des participations",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Escomptes accord\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pertes de change",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Charges nettes sur cessions de valeurs mobili\u00e8res de placement",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges financi\u00e8res"
- },
- {
- "children": [
- {
- "name": "Charges diverses de gestion courante",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Quote-part de perte support\u00e9e (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Quotes-parts de r\u00e9sultat sur op\u00e9rations faites en commun"
- },
- {
- "name": "Jetons de pr\u00e9sence",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances de l'exercice",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cr\u00e9ances des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Pertes sur cr\u00e9ances irr\u00e9couvrables"
- },
- {
- "children": [
- {
- "name": "Autres droits et valeurs similaires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Redevances pour concessions brevets, licences, marques, proc\u00e9d\u00e9s, logiciels ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Droits d'auteur et de reproduction",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires"
- }
- ],
- "name": "Autres charges de gestion courante"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Indemnit\u00e9s et avantages divers",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Suppl\u00e9ment familial",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cong\u00e9s pay\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Salaires et appointements",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Primes et gratifications",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9mun\u00e9rations du personnel"
- },
- {
- "name": "Cotisations sociales personnelles de l'exploitant",
- "report_type": "Profit and Loss"
- },
- {
- "name": "R\u00e9mun\u00e9ration du travail de l'exploitant",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres charges de personnel",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Cotisations aux caisses de retraites",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cotisations \u00e0 l'URSSAF",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cotisations aux ASSEDIC",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cotisations aux mutuelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cotisations aux autres organismes sociaux",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges de S\u00e9curit\u00e9 sociale et de pr\u00e9voyance"
- },
- {
- "children": [
- {
- "name": "Versements aux comit\u00e9s d'entreprise et d'\u00e9tablissement",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Versements aux autres oeuvres sociales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "M\u00e9decine du travail pharmacie",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Versements aux comit\u00e9s d'hygi\u00e8ne et de s\u00e9curit\u00e9",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Prestations directes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Autres charges sociales"
- }
- ],
- "name": "Charges de personnel"
- },
- {
- "children": [
- {
- "name": "Charges sur exercices ant\u00e9rieurs (en cours d'exercice seulement)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances devenues irr\u00e9couvrables dans l'exercice",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres charges exceptionnelles sur op\u00e9ration de gestion",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rappels d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Subventions accord\u00e9es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dons, lib\u00e9ralit\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "P\u00e9nalit\u00e9s, amendes fiscales et p\u00e9nales ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "P\u00e9nalit\u00e9s sur march\u00e9s (et d\u00e9dits pay\u00e9s sur achats et ventes)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges exceptionnelles sur op\u00e9rations de gestion"
- },
- {
- "children": [
- {
- "name": "Autres \u00e9l\u00e9ments d'actif",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Immobilisations incorporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Immobilisations financi\u00e8res",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Valeurs comptables des \u00e9l\u00e9ments d'actif c\u00e9d\u00e9s"
- },
- {
- "children": [
- {
- "name": "Lots",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Charges exceptionnelles diverses",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Malis provenant de clauses d'indexation ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elle-m\u00eame",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Autres charges exceptionnelles"
- }
- ],
- "name": "Charges exceptionnelles"
- },
- {
- "name": "Achats(sauf 603)"
- },
- {
- "children": [
- {
- "name": "Produits, Reports en arri\u00e8re des d\u00e9ficits",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Participation des salari\u00e9s aux r\u00e9sultats",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4ts dus en France",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Contribution additionnelle \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Imp\u00f4ts dus \u00e0 l'\u00e9tranger",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Imp\u00f4ts sur les b\u00e9n\u00e9fices"
- },
- {
- "name": "Imposition forfaitaire annuelle des soci\u00e9t\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Suppl\u00e9ment d'imp\u00f4t sur les soci\u00e9t\u00e9s li\u00e9 aux distributions",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Int\u00e9gration fiscale - Charges",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Int\u00e9gration fiscale - Produits",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Int\u00e9gration fiscale"
- }
- ],
- "name": "Participation des salari\u00e9s - Imp\u00f4ts sur les b\u00e9n\u00e9fices et assimil\u00e9s"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotations aux provisions pour risques et charges financiers",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations aux amortissements des primes de remboursement des obligations",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Valeurs mobili\u00e8res de placement",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Immobilisations financi\u00e8res",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations aux d\u00e9pr\u00e9ciation des \u00e9l\u00e9ments financiers"
- },
- {
- "name": "Autres dotations",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges financi\u00e8res"
- },
- {
- "children": [
- {
- "name": "Dotations aux provisions exceptionnelles",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Amortissements d\u00e9rogatoires",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations aux provisions r\u00e9glement\u00e9es (immobilisations)"
- },
- {
- "name": "Dotations aux autres provisions r\u00e9glement\u00e9es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations aux provisions r\u00e9glement\u00e9es (stocks)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations aux amortissements exceptionnels des immobilisations",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges exceptionnelles"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Immobilisations incorporelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations aux amortissements des immobilisations incorporelles et corporelles "
- },
- {
- "name": "Dotations aux amortissements des charges d'exploitation \u00e0 r\u00e9partir",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations aux provisions pour risques et charges d'exploitation",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Immobilisations incorporelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations pour d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Stocks et en-cours",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciation des actifs circulants"
- }
- ],
- "name": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges d'exploitation"
- }
- ],
- "name": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Contribution sociale de solidarit\u00e9 \u00e0 la charge des soci\u00e9t\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Taxes diverses",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Taxes per\u00e7ues par les organismes publics internationaux",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (autres organismes)"
- },
- {
- "children": [
- {
- "name": "Autres droits",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Droits de mutation",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Droits d'enregistrement et de timbre"
- },
- {
- "name": "Imp\u00f4ts indirects",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Taxes fonci\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres imp\u00f4ts locaux",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Taxe professionnelle",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Imp\u00f4ts directs (sauf imp\u00f4ts sur les b\u00e9n\u00e9fices)"
- },
- {
- "name": "Taxes sur le chiffre d'affaires non r\u00e9cup\u00e9rables ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (administration des imp\u00f4ts)"
- },
- {
- "children": [
- {
- "name": "Autres",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Versement de transport",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Participation des employeurs \u00e0 la formation professionnelle continue",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Allocation logement",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'exon\u00e9ration de la taxe d'apprentissage",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Participation des employeurs \u00e0 l'effort de construction",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (autres organismes)"
- },
- {
- "children": [
- {
- "name": "Taxe d'apprentissage",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Taxe sur les salaires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Participation des employeurs \u00e0 la formation professionnelle continue",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (administration des imp\u00f4ts) "
- }
- ],
- "name": "Imp\u00f4ts, taxes et versements assimil\u00e9s"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Frais de recrutement de personnel",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Concours divers (cotisations...)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Divers"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Frais postaux et frais de t\u00e9l\u00e9communications",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Commissions et frais sur \u00e9mission d'emprunts",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres frais et commissions sur prestations de services",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Frais sur effets",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Location de coffres",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Frais sur titres (achat, vente, garde)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Services bancaires et assimil\u00e9s"
- },
- {
- "children": [
- {
- "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Personnel int\u00e9rimaire",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Personnel ext\u00e9rieur \u00e0 l'entreprise"
- },
- {
- "children": [
- {
- "name": "Commissions et courtages sur ventes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "R\u00e9mun\u00e9rations des transitaires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Commissions et courtages sur achats ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires "
- },
- {
- "children": [
- {
- "name": "Voyages et d\u00e9placements",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Missions",
- "report_type": "Profit and Loss"
- },
- {
- "name": "R\u00e9ceptions",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Frais de d\u00e9m\u00e9nagement",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "D\u00e9placements missions et r\u00e9ceptions"
- }
- ],
- "name": "Autres services ext\u00e9rieurs"
- }
- ],
- "name": "Comptes de charges"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Reprises sur provisions financiers",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Valeurs mobili\u00e8res de placement",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Immobilisations financi\u00e8res",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits financiers)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Immobilisations incorporelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprises sur amortissements des immobilisations incorporelles et corporelles "
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Stocks et en-cours",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations des actifs circulants"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Immobilisations incorporelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations des immobilisations corporelles et incorporelles"
- },
- {
- "name": "Reprises sur provisions d'exploitation",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits d'exploitation)"
- },
- {
- "children": [
- {
- "name": "Reprises sur autres provisions r\u00e9glement\u00e9es ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises pour d\u00e9pr\u00e9ciations exceptionnelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises sur provisions r\u00e9glement\u00e9es (stocks) ",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Plus-values r\u00e9investies",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Amortissements d\u00e9rogatoires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provision sp\u00e9ciale de r\u00e9\u00e9valuation",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)"
- },
- {
- "name": "Reprises sur provisions exceptionnelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits exceptionnels)"
- }
- ],
- "name": "Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions"
- },
- {
- "children": [
- {
- "name": "Transferts de charges financi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Transferts de charges exceptionnelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Transferts de charges d'exploitation",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferts de charges"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Revenus des titres de participation",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Revenus des cr\u00e9ances rattach\u00e9es \u00e0 des participations",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Revenus sur autres formes de participation ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Produits de participations"
- },
- {
- "children": [
- {
- "name": "Revenus des pr\u00eats",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Revenus des cr\u00e9ances immobilis\u00e9es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Revenus des titres immobilis\u00e9s",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Produits des autres immobilisations financi\u00e8res"
- },
- {
- "name": "Autres produits financiers",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gains de change",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Revenus des cr\u00e9ances commerciales ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Revenus des cr\u00e9ances diverses",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Revenus des autres cr\u00e9ances"
- },
- {
- "name": "Escomptes obtenus",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Revenus des valeurs mobili\u00e8res de placement",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produits nets sur cessions de valeurs mobili\u00e8res de placement",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Produits financiers"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Lots",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produits exceptionnels divers",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bonis provenant de clauses d'indexation ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Autres produits exceptionnels"
- },
- {
- "name": "Produits sur exercices ant\u00e9rieurs (en cours d'exercice seulement)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Quote-part des subventions d'investissement vir\u00e9e au r\u00e9sultat de l'exercice",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Immobilisations financi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Immobilisations incorporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres \u00e9l\u00e9ments d'actif",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Produits des cessions d'\u00e9l\u00e9ments d'actif"
- },
- {
- "children": [
- {
- "name": "Autres produits exceptionnels sur op\u00e9rations de gestion",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Subventions d'\u00e9quilibre",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Lib\u00e9ralit\u00e9s re\u00e7ues",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D\u00e9dits et p\u00e9nalit\u00e9s per\u00e7us sur achats et sur ventes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rentr\u00e9es sur cr\u00e9ances amorties",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D\u00e9gr\u00e8vements d'imp\u00f4ts autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Produits exceptionnels sur op\u00e9rations de gestion"
- }
- ],
- "name": "Produits exceptionnels"
- },
- {
- "name": "Subventions d'exploitation"
- },
- {
- "children": [
- {
- "name": "Jetons de pr\u00e9sence et r\u00e9mun\u00e9rations d'administrateurs, g\u00e9rants..",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produits divers de gestion courante",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Revenus des immeubles non affect\u00e9s aux activit\u00e9s professionnelles",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres droits et valeurs similaires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Droits d'auteur et de reproduction",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires"
- },
- {
- "children": [
- {
- "name": "Quote-part de b\u00e9n\u00e9fice attribu\u00e9e (comptabilit\u00e9 des associ\u00e9s non-g\u00e9rants)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Quote-part de perte transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Quotes-parts de r\u00e9sultats sur op\u00e9rations faites en commun"
- },
- {
- "name": "Ristournes per\u00e7ues des coop\u00e9ratives (provenant des exc\u00e9dents)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Autres produits de gestion courante"
- },
- {
- "children": [
- {
- "name": "Immobilisations incorporelles ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Immobilisations corporelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Production immobilis\u00e9e"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "- sur produits des activit\u00e9s annexes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "- sur ventes de marchandises",
- "report_type": "Profit and Loss"
- },
- {
- "name": "- sur \u00e9tudes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "- sur travaux",
- "report_type": "Profit and Loss"
- },
- {
- "name": "- sur ventes de produits interm\u00e9diaires ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "- sur ventes de produits finis",
- "report_type": "Profit and Loss"
- },
- {
- "name": "- sur prestations de services",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise"
- },
- {
- "children": [
- {
- "name": "Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mise \u00e0 disposition de personnel factur\u00e9e ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres produits d'activit\u00e9s annexes (cessions d'approvisionnements...)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bonis sur reprises d'emballages consign\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bonifications obtenues des clients et primes sur ventes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Commissions et courtages",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Locations diverses",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ports et frais accessoires factur\u00e9s",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Produits des activit\u00e9s annexes"
- },
- {
- "name": "Ventes de produits finis"
- }
- ],
- "name": "Ventes de produits fabriqu\u00e9s - Prestations de service - Marchandises"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Prestations de services en cours",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u00c9tudes en cours",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variation des en-cours de production de services"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produits finis",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produits r\u00e9siduels",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variation des stocks de produits"
- },
- {
- "children": [
- {
- "name": "Produits en cours",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Travaux en cours",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variation des en-cours de production de biens"
- }
- ],
- "name": "Variation des stocks (en-cours de production, produits)"
- }
- ],
- "name": "Production stock\u00e9e (ou d\u00e9stockage)"
- }
- ],
- "name": "Comptes de produits"
- }
- ],
- "name": "Comptes de gestion"
- }
- ],
- "name": "Plan Comptable G\u00e9n\u00e9ral"
- }
-}
\ No newline at end of file
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
deleted file mode 100644
index 3380521..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/gr_l10n_gr_chart_template.json
+++ /dev/null
@@ -1,4853 +0,0 @@
-{
- "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"
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- "name": "\u039a\u03c4\u03af\u03c1\u03b9\u03b1 - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u039a\u03c4\u03b9\u03c1\u03af\u03c9\u03bd"
- },
- {
- "name": "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd"
- },
- {
- "name": "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd"
- },
- {
- "name": "\u039b\u03bf\u03b9\u03c0\u03ac \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd"
- },
- {
- "name": "\u03a5\u03c0\u03bf\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c3\u03b5 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4/\u03c3\u03b7\u03c2"
- },
- {
- "name": "\u039a\u03c4\u03af\u03c1\u03b9\u03b1 - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u039a\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
- },
- {
- "name": "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4/\u03c3\u03b7\u03c2"
- },
- {
- "name": "\u039b\u03bf\u03b9\u03c0\u03ac \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
- },
- {
- "name": "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03ba\u03c4\u03af\u03c1\u03b9\u03b1 \u2013 \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1"
- }
- ],
- "name": "\u039a\u03a4\u0399\u03a1\u0399\u0391 - \u0395\u0393\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0391\u03a3\u0395\u0399\u03a3 \u039a\u03a4\u0399\u03a1\u0399\u03a9\u039d - \u03a4\u0395\u03a7\u039d\u0399\u039a\u0391 \u0395\u03a1\u0393\u0391"
- },
- {
- "children": [
- {
- "name": "\u03a6\u03c5\u03c4\u03b5\u03af\u03b5\u03c2"
- },
- {
- "name": "\u0391\u03b3\u03c1\u03bf\u03af"
- },
- {
- "name": "\u0394\u03ac\u03c3\u03b7"
- },
- {
- "name": "\u039f\u03c1\u03c5\u03c7\u03b5\u03af\u03b1"
- },
- {
- "name": "\u0393\u03ae\u03c0\u03b5\u03b4\u03b1-\u039f\u03b9\u03ba\u03cc\u03c0\u03b5\u03b4\u03b1"
- },
- {
- "name": "\u039b\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03b1"
- },
- {
- "name": "\u039c\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03b1"
- },
- {
- "name": "\u0394\u03ac\u03c3\u03b7 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
- },
- {
- "name": "\u0391\u03b3\u03c1\u03bf\u03af \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
- },
- {
- "name": "\u03a6\u03c5\u03c4\u03b5\u03af\u03b5\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
- },
- {
- "name": "\u039c\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
- },
- {
- "name": "\u039b\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
- },
- {
- "name": "\u0393\u03ae\u03c0\u03b5\u03b4\u03b1-\u039f\u03b9\u03ba\u03cc\u03c0\u03b5\u03b4\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
- },
- {
- "name": "\u039f\u03c1\u03c5\u03c7\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
- },
- {
- "name": "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03b4\u03b1\u03c6\u03b9\u03ba\u03ad\u03c2 \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2"
- }
- ],
- "name": "\u0395\u0394\u0391\u03a6\u0399\u039a\u0395\u03a3 \u0395\u0393\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0391\u03a3\u0395\u0399\u03a3"
- }
- ],
- "name": "\u03a0\u0391\u0393\u0399\u039f \u0395\u039d\u0395\u03a1\u0393\u0397\u03a4\u0399\u039a\u039f"
- }
- ],
- "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/gt_cuentas_plantilla.json b/erpnext/accounts/doctype/chart_of_accounts/charts/gt_cuentas_plantilla.json
deleted file mode 100644
index 88a14fc..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/gt_cuentas_plantilla.json
+++ /dev/null
@@ -1,365 +0,0 @@
-{
- "name": "Plantilla de cuentas de Guatemala (sencilla)",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Impuestos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Impuestos"
- },
- {
- "children": [
- {
- "name": "IVA por Pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "IVA por Pagar"
- },
- {
- "children": [
- {
- "name": "Cuentas y Documentos por Pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas y Documentos por Pagar"
- }
- ],
- "name": "Pasivo Corto Plazo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Anticipos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos Diferidos"
- }
- ],
- "name": "Cr\u00e9ditos Diferidos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisi\u00f3n para Indemnizaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n para Indemnizaciones"
- }
- ],
- "name": "Pasivo a Largo Plazo"
- }
- ],
- "name": "Pasivo"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Capital Autorizado, Suscr\u00edto y Pagado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Perdidas y Ganancias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reservas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Patrimonio de los Accionistas"
- }
- ],
- "name": "Patrimonio de los Accionistas"
- }
- ],
- "name": "Patrimonio"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inventario"
- },
- {
- "children": [
- {
- "name": "Retenciones de IVA recibidas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "IVA por Cobrar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "IVA por Cobrar"
- },
- {
- "children": [
- {
- "name": "Prestamos al Personal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por Cobrar Empresas Afilidas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por Cobrar Generales",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Cuentas por Cobrar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas y Documentos por Cobrar"
- },
- {
- "children": [
- {
- "name": "Caja Chica",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y Bancos"
- }
- ],
- "name": "Activo Corriente"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Propiedad, Planta y Equipo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Propiedad, Planta y Equipo"
- },
- {
- "children": [
- {
- "name": "Depreciaciones Acumuladas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Depreciaciones Acumuladas"
- }
- ],
- "name": "No Corriente"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de Organizaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Gastos de Organizaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Gastos por Amortizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Gastos por Amortizar"
- },
- {
- "children": [
- {
- "name": "Gastos Anticipados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Gastos Anticipados"
- },
- {
- "children": [
- {
- "name": "Otros Activos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otros Activos"
- }
- ],
- "name": "Diferido"
- }
- ],
- "name": "Activo"
- }
- ],
- "name": "Balance General"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos no Deducibles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos no Deducibles"
- }
- ],
- "name": "Gastos no Deducibles"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros Gastos de Operaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros Gastos de Operaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Gastos de Administraci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de Administraci\u00f3n"
- }
- ],
- "name": "Gastos de Operaci\u00f3n"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de Ventas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de Ventas"
- }
- ],
- "name": "Gastos de Ventas"
- }
- ],
- "name": "Gastos"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros Ingresos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros Ingresos"
- }
- ],
- "name": "Otros Ingresos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos Sobre Ventas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas Netas"
- }
- ],
- "name": "Ventas"
- }
- ],
- "name": "Ingresos"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros Gastos Financieros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros Gastos y Productos Financieros"
- }
- ],
- "name": "Otros Gastos y Productos Financieros"
- }
- ],
- "name": "Otros Gastos y Productos Financieros"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Costos de Ventas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costos de Ventas"
- }
- ],
- "name": "Costos"
- }
- ],
- "name": "Egresos"
- }
- ],
- "name": "Estado de Resultados"
- }
- ],
- "name": "Plan contable de Guatemala (sencillo)"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/hn_cuentas_plantilla.json b/erpnext/accounts/doctype/chart_of_accounts/charts/hn_cuentas_plantilla.json
deleted file mode 100644
index 447efbd..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/hn_cuentas_plantilla.json
+++ /dev/null
@@ -1,365 +0,0 @@
-{
- "name": "Plantilla de cuentas de Honduras (sencilla)",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Impuestos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Impuestos"
- },
- {
- "children": [
- {
- "name": "ISV por Pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ISV por Pagar"
- },
- {
- "children": [
- {
- "name": "Cuentas y Documentos por Pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas y Documentos por Pagar"
- }
- ],
- "name": "Pasivo Corto Plazo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Anticipos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9ditos Diferidos"
- }
- ],
- "name": "Cr\u00e9ditos Diferidos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisi\u00f3n para Indemnizaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisi\u00f3n para Indemnizaciones"
- }
- ],
- "name": "Pasivo a Largo Plazo"
- }
- ],
- "name": "Pasivo"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Capital Autorizado, Suscr\u00edto y Pagado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Perdidas y Ganancias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reservas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Patrimonio de los Accionistas"
- }
- ],
- "name": "Patrimonio de los Accionistas"
- }
- ],
- "name": "Patrimonio"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inventario"
- },
- {
- "children": [
- {
- "name": "Retenciones de ISV recibidas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "ISV por Cobrar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ISV por Cobrar"
- },
- {
- "children": [
- {
- "name": "Prestamos al Personal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por Cobrar Empresas Afilidas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por Cobrar Generales",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Cuentas por Cobrar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas y Documentos por Cobrar"
- },
- {
- "children": [
- {
- "name": "Caja Chica",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y Bancos"
- }
- ],
- "name": "Activo Corriente"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Propiedad, Planta y Equipo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Propiedad, Planta y Equipo"
- },
- {
- "children": [
- {
- "name": "Depreciaciones Acumuladas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Depreciaciones Acumuladas"
- }
- ],
- "name": "No Corriente"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de Organizaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Gastos de Organizaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Gastos por Amortizar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Gastos por Amortizar"
- },
- {
- "children": [
- {
- "name": "Gastos Anticipados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Gastos Anticipados"
- },
- {
- "children": [
- {
- "name": "Otros Activos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otros Activos"
- }
- ],
- "name": "Diferido"
- }
- ],
- "name": "Activo"
- }
- ],
- "name": "Balance General"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos no Deducibles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos no Deducibles"
- }
- ],
- "name": "Gastos no Deducibles"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros Gastos de Operaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros Gastos de Operaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Gastos de Administraci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de Administraci\u00f3n"
- }
- ],
- "name": "Gastos de Operaci\u00f3n"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de Ventas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de Ventas"
- }
- ],
- "name": "Gastos de Ventas"
- }
- ],
- "name": "Gastos"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros Ingresos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros Ingresos"
- }
- ],
- "name": "Otros Ingresos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos Sobre Ventas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas Netas"
- }
- ],
- "name": "Ventas"
- }
- ],
- "name": "Ingresos"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros Gastos Financieros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros Gastos y Productos Financieros"
- }
- ],
- "name": "Otros Gastos y Productos Financieros"
- }
- ],
- "name": "Otros Gastos y Productos Financieros"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Costos de Ventas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costos de Ventas"
- }
- ],
- "name": "Costos"
- }
- ],
- "name": "Egresos"
- }
- ],
- "name": "Estado de Resultados"
- }
- ],
- "name": "Plan contable de Honduras (sencillo)"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json b/erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json
deleted file mode 100644
index e29a957..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json
+++ /dev/null
@@ -1,8036 +0,0 @@
-{
- "name": "RRIF-ov ra\u010dunski plan za poduzetnike",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Revalorizacijske pri\u010duve nastale do kraja 2000."
- },
- {
- "name": "Revalorizacijske pri\u010duve iz razdoblja od 2001. do 2004."
- }
- ],
- "name": "Revalorizacijske pri\u010duve ranijih godina"
- },
- {
- "children": [
- {
- "name": "Ostale revalorizacijske pri\u010duve"
- },
- {
- "name": "Revalorizacijske pri\u010duve iz procjene dug. nemat. i mat. imovine (HSFIt.6.36.iMRS16,t.39.iMRS38,t.85)"
- },
- {
- "name": "Pri\u010duve iz revalorizacije financijske imovine"
- }
- ],
- "name": "Revalorizacijske pri\u010duve"
- },
- {
- "children": [
- {
- "name": "Dobitci/gubitci od udjela u kapitalu do prestanka priznavanja (MRS 1. t. 95. i MRS 39. 55.b)-a1"
- }
- ],
- "name": "Dobitci/gubitci od udjela u kapitalu do prestanka priznavanja (MRS 1. t. 95. i MRS 39. 55.b)"
- },
- {
- "children": [
- {
- "name": "Pri\u010duve iz te\u010dajnih razlika od ulaganja u inozemno poslovanje (MRS 21. t. 39.)-a1"
- }
- ],
- "name": "Pri\u010duve iz te\u010dajnih razlika od ulaganja u inozemno poslovanje (MRS 21. t. 39.)"
- },
- {
- "children": [
- {
- "name": "Ostali akumulirani sveobuhvatni dobitci/gubitci - pri\u010duve (MRS 1. t. 96.)-a1"
- }
- ],
- "name": "Ostali akumulirani sveobuhvatni dobitci/gubitci - pri\u010duve (MRS 1. t. 96.)"
- },
- {
- "children": [
- {
- "name": "Dobitci/gubitci iz za\u0161tite nov\u010danog toka do reklasifikacije (MRS 1. t. 95. i MRS 39. t. 100.)-a1"
- }
- ],
- "name": "Dobitci/gubitci iz za\u0161tite nov\u010danog toka do reklasifikacije (MRS 1. t. 95. i MRS 39. t. 100.)"
- }
- ],
- "name": "REVALORIZACIJSKE PRI\u010cUVE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otkupljeni vlastiti udjeli"
- },
- {
- "name": "Otkupljene vlastite dionice"
- },
- {
- "name": "Vlastite dionice za opcijsku namjenu"
- }
- ],
- "name": "Vlastite dionice i udjeli (odbitna- dugovna stavka)"
- },
- {
- "children": [
- {
- "name": "Pri\u010duve radi odr\u017eavanja boniteta strukture izvora financiranja"
- },
- {
- "name": "Pri\u010duve za odr\u017eavanje financijske stabilnosti dru\u0161tva, za razvojne aktivnosti i sl."
- },
- {
- "name": "Pri\u010duve za restrukturiranje"
- }
- ],
- "name": "Statutarne pri\u010duve"
- },
- {
- "children": [
- {
- "name": "Pri\u010duve za pokri\u0107e gubitka"
- },
- {
- "name": "Pri\u010duve za pove\u0107anje temeljnog kapitala"
- },
- {
- "name": "Pri\u010duve prema ZTD"
- }
- ],
- "name": "Zakonske pri\u010duve (u d.d.)"
- },
- {
- "children": [
- {
- "name": "Pri\u010duve za opcijske dionice za zaposlenike"
- },
- {
- "name": "Pri\u010duve za otkupljene dionice radi obe\u0161te\u0107enja dioni\u010dara"
- },
- {
- "name": "Pri\u010duve za otkup dionica da bi se sprije\u010dila \u0161teta i dr."
- },
- {
- "name": "Pri\u010duve za vlastite (trezorske) dionice i udjele"
- }
- ],
- "name": "Pri\u010duve za vlastite dionice i udjele (\u010dl. 233. i 406.a ZTD-a)"
- },
- {
- "children": [
- {
- "name": "Pri\u010duve za nerealizirane dobitke iz udjela"
- },
- {
- "name": "Slobodne pri\u010duve iz neraspore\u0111enog dobitka"
- },
- {
- "name": "Pri\u010duve za nagrade i sl."
- },
- {
- "name": "Pri\u010duve za pokri\u0107e gubitka u poslovanju"
- }
- ],
- "name": "Ostale pri\u010duve"
- }
- ],
- "name": "PRI\u010cUVE IZ DOBITKA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Kapital iz ulaganja obrtnika dobita\u0161a-a1"
- }
- ],
- "name": "Kapital iz ulaganja obrtnika dobita\u0161a"
- },
- {
- "children": [
- {
- "name": "Kapitalne pri\u010duve iz ostatka pri smanjenju temeljnog kapitala-a1"
- }
- ],
- "name": "Kapitalne pri\u010duve iz ostatka pri smanjenju temeljnog kapitala"
- },
- {
- "children": [
- {
- "name": "Kapitalne pri\u010duve iz uplata dodatnih \u010dinidbi-a1"
- }
- ],
- "name": "Kapitalne pri\u010duve iz uplata dodatnih \u010dinidbi"
- },
- {
- "children": [
- {
- "name": "Kapitalne pri\u010duve iz dodatnih uplata radi stjecanja posebnih prava u dru\u0161tvu(ili zamjenjivih obveznica)-a1"
- }
- ],
- "name": "Kapitalne pri\u010duve iz dodatnih uplata radi stjecanja posebnih prava u dru\u0161tvu(ili zamjenjivih obveznica)"
- },
- {
- "children": [
- {
- "name": "Upla\u0107eni udjeli - dionice iznad svote temeljnog kapitala-a1"
- }
- ],
- "name": "Upla\u0107eni udjeli - dionice iznad svote temeljnog kapitala"
- },
- {
- "children": [
- {
- "name": "Kapitalni dobitak iz prodaje vlastitih udjela - dionica-a1"
- }
- ],
- "name": "Kapitalni dobitak iz prodaje vlastitih udjela - dionica"
- },
- {
- "children": [
- {
- "name": "Kapitalne pri\u010duve iz drugih izvora-a1"
- }
- ],
- "name": "Kapitalne pri\u010duve iz drugih izvora"
- },
- {
- "children": [
- {
- "name": "Kapitalne pri\u010duve iz ulaganja tajnog \u010dlana dru\u0161tva (\u010dl. 148. ZTD-a)-a1"
- }
- ],
- "name": "Kapitalne pri\u010duve iz ulaganja tajnog \u010dlana dru\u0161tva (\u010dl. 148. ZTD-a)"
- },
- {
- "children": [
- {
- "name": "Kapitalni dobitak na prodane emitirane dionice-a1"
- }
- ],
- "name": "Kapitalni dobitak na prodane emitirane dionice"
- }
- ],
- "name": "KAPITALNE PRI\u010cUVE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Kapital (ulozi) komanditora komanditnog dru\u0161tva-a1"
- }
- ],
- "name": "Kapital (ulozi) komanditora komanditnog dru\u0161tva"
- },
- {
- "children": [
- {
- "name": "Dr\u017eavni kapital u udjelima-a1"
- }
- ],
- "name": "Dr\u017eavni kapital u udjelima"
- },
- {
- "children": [
- {
- "name": "Kapital \u010dlanova zadruge-a1"
- }
- ],
- "name": "Kapital \u010dlanova zadruge"
- },
- {
- "children": [
- {
- "name": "Temeljni dioni\u010dki kapital (povla\u0161tene dionice)"
- },
- {
- "name": "Temeljni dioni\u010dki kapital (obi\u010dne dionice)"
- },
- {
- "name": "Upisani temeljni kapital \u010dlanova d.o.o. (analitika po \u010dlanovima)"
- }
- ],
- "name": "Upisani temeljni kapital koji je pla\u0107en"
- },
- {
- "children": [
- {
- "name": "Upisani temeljni kapital manjinskih \u010dlanova-a1"
- }
- ],
- "name": "Upisani temeljni kapital manjinskih \u010dlanova"
- },
- {
- "children": [
- {
- "name": "Upisani temeljni kapital koji je pozvan za uplatu (analitika po upisnicima)"
- }
- ],
- "name": "Upisani kapital koji nije pla\u0107en"
- },
- {
- "children": [
- {
- "name": "Kapital (ulozi) \u010dlanova javnog trgova\u010dkog dru\u0161tva-a1"
- }
- ],
- "name": "Kapital (ulozi) \u010dlanova javnog trgova\u010dkog dru\u0161tva"
- }
- ],
- "name": "TEMELJNI - (UPISANI) KAPITAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Kapital manjinskog dru\u0161tva (privremeno u postupku konsolidacije kao dio koji nije pod kontrolom matice)"
- }
- ],
- "name": "Manjinski interes"
- }
- ],
- "name": "MANJINSKI INTERES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gubitak iz privremenih razlika"
- },
- {
- "name": "Nepokriveni gubitak"
- },
- {
- "name": "Gubitak koji se pokriva"
- }
- ],
- "name": "Gubitak poslovne godine (analitika po \u010dlanovima)"
- },
- {
- "children": [
- {
- "name": "Dobitak koji se privremeno ne ispla\u0107uje po prijedlogu uprave i N.O."
- },
- {
- "name": "Dobitak za manjinske \u010dlanove dru\u0161tva"
- },
- {
- "name": "Dobitak za tajnog \u010dlana dru\u0161tva"
- },
- {
- "name": "Dobitak za nagrade zaposlenicima"
- },
- {
- "name": "Dobitak financijske godine (neraspore\u0111en)"
- },
- {
- "name": "Dobitak - dividenda financijske godine (analitika prema \u010dlanovima dru\u0161tva - dioni\u010darima)"
- },
- {
- "name": "Dobitak iz privremenih razlika (odgo\u0111eni porezi)"
- },
- {
- "name": "Dobitak za isplate i izuzimanja u tijeku godine (analitika po \u010dlanovima)"
- }
- ],
- "name": "Dobitak poslovne godine"
- }
- ],
- "name": "DOBITAK ILI GUBITAK POSLOVNE GODINE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Zadr\u017eani dobitak iz negativnog goodwilla"
- },
- {
- "name": "Zadr\u017eani dobitak po prijedlogu uprave i N.O."
- },
- {
- "children": [
- {
- "name": "Zadr\u017eani dobitak - neispl. dividende"
- },
- {
- "name": "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)"
- },
- {
- "name": "Neraspore\u0111eni zadr\u017eani dobitak"
- },
- {
- "name": "Zadr\u017eani dobitak izuzet od isplate (npr. za investicije u imovinu)"
- }
- ],
- "name": "Zadr\u017eani dobitak iz 2001. do 2004."
- },
- {
- "children": [
- {
- "name": "Zadr\u017eani dobitak tajnog \u010dlana dru\u0161tva"
- },
- {
- "name": "Zadr\u017eani dobitak za privatne tro\u0161kove \u010dlanova dru\u0161tva"
- },
- {
- "name": "Zadr\u017eani dobitak za manjinske \u010dlanove dru\u0161tva"
- },
- {
- "name": "Zadr\u017eani dobitak koji se izuzima od isplate (npr. za investicije u imovinu)"
- },
- {
- "name": "Zadr\u017eani dobitak koji \u010deka raspored"
- },
- {
- "name": "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)"
- },
- {
- "name": "Zadr\u017eani dobitak - neispla\u0107ena dividenda"
- }
- ],
- "name": "Zadr\u017eani dobitci ostvareni do kraja 2000."
- },
- {
- "name": "Zadr\u017eani dobitak oblikovan iz realizirane rev. pri\u010duve"
- },
- {
- "children": [
- {
- "name": "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)"
- },
- {
- "name": "Zadr\u017eani dobitak - neispl. dividenda"
- },
- {
- "name": "Zadr\u017eani dobitak izuzet od isplate (npr. za investicije u imovinu)"
- },
- {
- "name": "Neraspore\u0111eni zadr\u017eani dobitak"
- }
- ],
- "name": "Zadr\u017eani dobitak od 2005. i poslije"
- }
- ],
- "name": "Zadr\u017eani dobitak (iz prethodnih godina)"
- },
- {
- "children": [
- {
- "name": "Gubitak (dio) koji je iznad kapitala"
- },
- {
- "name": "Preneseni gubitak (iz godine 200_.)"
- },
- {
- "name": "Preneseni gubitak (iz godine 201_.)"
- }
- ],
- "name": "Preneseni gubitak (kumuliran u prethodnim godinama - analitika po \u010dlanovima)"
- }
- ],
- "name": "ZADR\u017dANI DOBITAK ILI PRENESENI GUBITAK"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Vrijednosni papiri na \u010duvanju (obveznice, dionice)"
- },
- {
- "name": "Obveznice i druge vrijednosti na skladi\u0161tu (blagajni)"
- },
- {
- "name": "Prodajna mjesta za izdane obveznice"
- },
- {
- "name": "Blokovi ulaznica"
- }
- ],
- "name": "Vrijednosnice u manipulaciji"
- },
- {
- "children": [
- {
- "name": "Tra\u017ebine od kupaca iz zastupni\u010dke prodaje"
- },
- {
- "name": "Primljeni \u010dekovi, mjenice za osiguranje otplate anuiteta za dobivene robne i financijske kredite"
- },
- {
- "name": "Primljene zadu\u017enice"
- },
- {
- "name": "Ostali vrijednosni papiri koji nisu stavljeni u optjecaj"
- },
- {
- "name": "Primljena jamstva vjerovnika kao instrumenata pla\u0107anja"
- },
- {
- "name": "Kori\u0161tene garancije u tijeku"
- },
- {
- "name": "Izdane zadu\u017enice"
- },
- {
- "name": "Izdane mjenice"
- }
- ],
- "name": "Vrijednosni papiri"
- },
- {
- "children": [
- {
- "name": "Materijalna prava"
- },
- {
- "name": "Krediti ugovoreni"
- },
- {
- "name": "Prava na kori\u0161tenja"
- },
- {
- "name": "Prava na ratne reparacije i \u0161tete od oduzete imovine"
- },
- {
- "name": "Prava po loro akreditivima (inozemni partneri)"
- },
- {
- "name": "Hipoteka na tu\u0111oj imovini"
- },
- {
- "name": "Prava po loro akreditivima (doma\u0107i partneri)"
- }
- ],
- "name": "Prava"
- },
- {
- "children": [
- {
- "name": "Primljena roba u komisiju i konsignaciju (tu\u0111a)"
- },
- {
- "name": "Materijal i roba u doradi (tu\u0111a)"
- },
- {
- "name": "Pozajmica strojeva i alata"
- },
- {
- "name": "Za\u0161titna odje\u0107a i obu\u0107a na kori\u0161tenju"
- },
- {
- "name": "Roba u skladi\u0161tu (tu\u0111a)"
- },
- {
- "name": "Ambala\u017ea na kori\u0161tenju (tu\u0111a)"
- },
- {
- "name": "Vlasni\u0161tvo orta\u010dke zajednice"
- },
- {
- "name": "Materijali za doradne - lohn-poslove"
- },
- {
- "name": "Roba u izvozu"
- },
- {
- "name": "Zgrade i zemlji\u0161ta u zakupu"
- }
- ],
- "name": "Imovina - materijalna u optjecaju"
- },
- {
- "children": [
- {
- "name": "Obveze za izdane mjenice"
- },
- {
- "name": "Obveze za izdane zadu\u017enice"
- },
- {
- "name": "Obveze za kori\u0161tene garancije u tijeku"
- },
- {
- "name": "Obveze za \u010dekove i mjenice za osiguranje otplate anuiteta za robne i financijske kredite"
- },
- {
- "name": "Jamstva od du\u017enika kao instrument pla\u0107anja"
- },
- {
- "name": "Ostali vrijednosni papiri koji nisu stavljeni u optjecaj"
- },
- {
- "name": "Obveze za primljene zadu\u017enice"
- }
- ],
- "name": "Obveze za vrijednosne papire koji nisu stavljeni u optjecaj"
- },
- {
- "children": [
- {
- "name": "Du\u017enici po hipoteci"
- },
- {
- "name": "Ulaga\u010di u materijalna prava"
- },
- {
- "name": "Izvor prava na kori\u0161tenje"
- },
- {
- "name": "Krediti odobreni"
- },
- {
- "name": "Ratne reparacije i nadoknade \u0161teta"
- },
- {
- "name": "Izvori prava loro-akreditiva (doma\u0107i partneri)"
- },
- {
- "name": "Izvori prava loro-akreditiva (inozemni partneri)"
- },
- {
- "name": "Obveze zastupnika iz prodaje prema nalogodavcu"
- }
- ],
- "name": "Izvori prava"
- },
- {
- "children": [
- {
- "name": "Vlasnici zemlji\u0161ta i zgrada u zakupu"
- },
- {
- "name": "Obveze za robu u izvozu (tu\u0111a roba)"
- },
- {
- "name": "Obveze za materijale u doradi - lohnu"
- },
- {
- "name": "Ortaci - vlasni\u0161tvo orta\u010dke zajednice"
- },
- {
- "name": "Vlasnici ambala\u017ee u kori\u0161tenju"
- },
- {
- "name": "Vlasnici robe u na\u0161im skladi\u0161tima"
- },
- {
- "name": "Skladi\u0161te za\u0161titne odje\u0107e i obu\u0107e"
- },
- {
- "name": "Vlasnici pozajmljenih strojeva i alata"
- },
- {
- "name": "Vlasnici materijala i robe u doradi"
- },
- {
- "name": "Obveze prema vlasnicima robe u komisiji i konsignaciji (tu\u0111a sredstva)"
- }
- ],
- "name": "Izvori materijalne imovine"
- },
- {
- "children": [
- {
- "name": "\u010cisti dobitak"
- },
- {
- "name": "Tro\u0161ak kamata budu\u0107eg razdoblja"
- },
- {
- "name": "Investicija - ulaganje - rashodi"
- },
- {
- "name": "Prihod - priljev"
- },
- {
- "name": "Dobitak"
- },
- {
- "name": "Porezi i druga davanja"
- }
- ],
- "name": "Obra\u010dun dobitka investicijskog pothvata"
- },
- {
- "children": [
- {
- "name": "Izvori prihoda - priljeva"
- },
- {
- "name": "Obveze prema ulaga\u010dima"
- },
- {
- "name": "Obveze iz planiranog \u010distog dobitka"
- },
- {
- "name": "Obveze za porez i druga javna davanja"
- },
- {
- "name": "Ukalkulirani - planirani dobitak"
- }
- ],
- "name": "Obveze s osnove investicijskog pothvata"
- },
- {
- "children": [
- {
- "name": "Obveznice i druge vrijednosnice"
- },
- {
- "name": "Vrijednosni papiri (obveznice, dionice)"
- },
- {
- "name": "Vrijednost zalihe blokova ulaznica"
- },
- {
- "name": "Prodajna mjesta za izdane obveznice"
- },
- {
- "name": "Kamate sadr\u017eane u vrijednosnicama ili obra\u010dunima"
- }
- ],
- "name": "Obveze za izdane vrijednosnice u manipulaciji"
- }
- ],
- "name": "IZVANBILAN\u010cNI ZAPISI"
- }
- ],
- "name": "KAPITAL I PRI\u010cUVE TE IZVANBILAN\u010cNI ZAPISI"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Dobitak razdoblja (poslije poreza)"
- },
- {
- "name": "Gubitak razdoblja"
- }
- ],
- "name": "Dobitak ili gubitak razdoblja"
- },
- {
- "children": [
- {
- "name": "Gubitak prije oporezivanja-a1"
- }
- ],
- "name": "Gubitak prije oporezivanja"
- },
- {
- "children": [
- {
- "name": "Dobitak prije oporezivanja-a1"
- }
- ],
- "name": "Dobitak prije oporezivanja"
- },
- {
- "children": [
- {
- "name": "Porez na dobitak (gubitak)-a1"
- }
- ],
- "name": "Porez na dobitak (gubitak)"
- }
- ],
- "name": "DOBITAK ILI GUBITAK RAZDOBLJA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gubitak koji tereti manjinski interes-a1"
- }
- ],
- "name": "Gubitak koji tereti manjinski interes"
- },
- {
- "children": [
- {
- "name": "Dobitak pripisan manjinskom interesu-a1"
- }
- ],
- "name": "Dobitak pripisan manjinskom interesu"
- },
- {
- "children": [
- {
- "name": "Dobitak pripisan imateljima kapitala matice-a1"
- }
- ],
- "name": "Dobitak pripisan imateljima kapitala matice"
- },
- {
- "children": [
- {
- "name": "Gubitak koji tereti imatelje kapitala matice-a1"
- }
- ],
- "name": "Gubitak koji tereti imatelje kapitala matice"
- }
- ],
- "name": "DOBITAK ILI GUBITAK RAZDOBLJA KOJI PRIPADA DRUGIMA"
- }
- ],
- "name": "FINANCIJSKI REZULTAT POSLOVANJA"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Udio u dobitku povezanih dru\u0161tava"
- },
- {
- "name": "Udio u dobitku orta\u0161tva"
- }
- ],
- "name": "Udio u dobitku od pridru\u017eenih poduzetnika"
- },
- {
- "children": [
- {
- "name": "Udio u gubitku ortaka"
- },
- {
- "name": "Udio u gubitku povezanih dru\u0161tava"
- }
- ],
- "name": "Udio u gubitku pridru\u017eenih poduzetnika"
- }
- ],
- "name": "UDIO U GUBITKU I DOBITKU PRIDRU\u017dENIH PODUZETNIKA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prihodi od prometa nekretnina"
- },
- {
- "name": "Prihodi od prodaje robe dane u komisiju ili konsignaciju"
- },
- {
- "name": "Prihodi od prodaje robe u povezanim dru\u0161tvima"
- },
- {
- "name": "Prihodi od povratne naknade za ambala\u017eu (bez PDV-a)"
- },
- {
- "name": "Prihodi od prodaje u poslov. jed. na podru\u010dju posebne dr\u017eav. skrbi i Vukovaru"
- },
- {
- "name": "Prihodi od prodaje uvezene robe na veliko"
- },
- {
- "name": "Prihodi od prodaje robe na veliko (analitika po prodajnim mjestima)"
- },
- {
- "name": "Prihodi od prodaje robe na malo (analitika po prodav.)"
- },
- {
- "name": "Prihodi od prodaje robe u tranzitu"
- }
- ],
- "name": "Prihodi od prodaje robe"
- },
- {
- "children": [
- {
- "name": "Prihodi od preprodaje nekretnina i umjetnina-a1"
- }
- ],
- "name": "Prihodi od preprodaje nekretnina i umjetnina"
- },
- {
- "children": [
- {
- "name": "Prihodi od prodaje korisnog otpada"
- },
- {
- "name": "Prihodi od prikupljanja ambala\u017ee"
- },
- {
- "name": "Prihodi od zbrinjavanja otpada"
- }
- ],
- "name": "Ostali prihodi od prodaje roba i trgova\u010dkih usluga"
- },
- {
- "children": [
- {
- "name": "Prihodi od prodaje robe na inozemnom tr\u017ei\u0161tu-a1"
- }
- ],
- "name": "Prihodi od prodaje robe na inozemnom tr\u017ei\u0161tu"
- },
- {
- "children": [
- {
- "name": "Prihodi od davanja mi\u0161ljenja"
- },
- {
- "name": "Prihodi od fran\u0161iza i robnih znakova"
- },
- {
- "name": "Prihodi od provizija"
- },
- {
- "name": "Prihodi od usluge posredovanja"
- }
- ],
- "name": "Prihodi od trgova\u010dkih usluga"
- },
- {
- "children": [
- {
- "name": "Prihodi od prodaje nekurentne robe (robe u kvaru, o\u0161te-\u0107enju, demodirana i sl.)-a1"
- }
- ],
- "name": "Prihodi od prodaje nekurentne robe (robe u kvaru, o\u0161te-\u0107enju, demodirana i sl.)"
- },
- {
- "children": [
- {
- "name": "Prihodi od prodaje robe na potro\u0161a\u010dki kredit"
- },
- {
- "name": "Prihodi od prodaje robe na robni kredit"
- }
- ],
- "name": "Prihodi od prodaje robe na kredit"
- },
- {
- "children": [
- {
- "name": "Prihodi od prodaje robe poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1"
- }
- ],
- "name": "Prihodi od prodaje robe poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)"
- },
- {
- "children": [
- {
- "name": "Prihodi od prodaje robe ovisnim dru\u0161tvima-a1"
- }
- ],
- "name": "Prihodi od prodaje robe ovisnim dru\u0161tvima"
- },
- {
- "children": [
- {
- "name": "Prihodi od dane (prodane) robe u financijski lizing (najam)-a1"
- }
- ],
- "name": "Prihodi od dane (prodane) robe u financijski lizing (najam)"
- }
- ],
- "name": "PRIHODI OD PRODAJE TRGOVA\u010cKE ROBE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Tro\u0161kovi uprave, prodaje, administracije (491)-a1"
- }
- ],
- "name": "Tro\u0161kovi uprave, prodaje, administracije (491)"
- },
- {
- "children": [
- {
- "name": "Ostali poslovni rashodi - nespomenuti-a1"
- }
- ],
- "name": "Ostali poslovni rashodi - nespomenuti"
- }
- ],
- "name": "TRO\u0160KOVI ADMINISTRACIJE I OSTALI RASHODI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prihodi od prodaje proizvoda i usluga poduzet. u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1"
- }
- ],
- "name": "Prihodi od prodaje proizvoda i usluga poduzet. u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)"
- },
- {
- "children": [
- {
- "name": "Prihodi iz me\u0111unarodne plovidbe brodovima (\u010dl. 26., st. 10. ZoPD)"
- },
- {
- "name": "Prihodi od internetskih usluga za inozemstvo"
- },
- {
- "name": "Prihodi od poslovnih jedinica u inozemstvu"
- },
- {
- "name": "Prihodi od prodaje turisti\u010dkih usluga u inozem."
- }
- ],
- "name": "Prihodi od prodaje usluga u inozemstvo (mogu\u0107a analitika po vrstama usluga i zemljama kupcima)"
- },
- {
- "children": [
- {
- "name": "Prihodi od najmova i zakupa-a1"
- }
- ],
- "name": "Prihodi od najmova i zakupa"
- },
- {
- "children": [
- {
- "name": "Prihodi od prodaje proizvoda i usluga ovisnim dru\u0161tvima (analitika po dru\u0161tvima)-a1"
- }
- ],
- "name": "Prihodi od prodaje proizvoda i usluga ovisnim dru\u0161tvima (analitika po dru\u0161tvima)"
- },
- {
- "children": [
- {
- "name": "Prihodi od hotela i no\u0107enja"
- },
- {
- "name": "Prihodi od usluga prijevoza"
- },
- {
- "name": "Prihodi od usluga za\u0161tite i istra\u017eivanja"
- },
- {
- "name": "Prihodi od promid\u017ebenih usluga"
- },
- {
- "name": "Prihodi od prodaje ostalih usluga"
- },
- {
- "name": "Prihodi od programskih usluga"
- },
- {
- "name": "Prihodi od restorana i gostionica"
- },
- {
- "name": "Prihodi od servisnih usluga, usluga popravaka i sl. usluga"
- },
- {
- "name": "Prihodi od knjigovodstvenih, usluga poreznog savjetovanja, revizorskih, konzultantskih i dr. usluga"
- },
- {
- "name": "Prihodi od komunalnih usluga"
- }
- ],
- "name": "Prihodi od prodaje usluga"
- },
- {
- "children": [
- {
- "name": "Prihodi od prodaje poluproizvoda i nedovr\u0161enih proizvoda"
- },
- {
- "name": "Prihodi ostvareni u posl. jed. na podru\u010dju posebne dr\u017eav. skrbi i u Vukovaru"
- },
- {
- "name": "Prihod od povratne naknade za ambala\u017eu (bez PDV-a)"
- },
- {
- "name": "Prihodi od prodaje stanova i dr. gra\u0111evina"
- },
- {
- "name": "Prihodi od prodaje poluproizvoda i nedovr\u0161enih proizvoda"
- },
- {
- "name": "Prihodi ostvareni u slobodnoj zoni"
- },
- {
- "name": "Prodaja u vlastitim prodavaonicama"
- },
- {
- "name": "Prihodi od prodaje proizvoda od redovne prodaje"
- },
- {
- "name": "Prihodi od prodaje proizvoda na kredit ili otplatu"
- },
- {
- "name": "Prihod od prodaje otpadaka iz proizvodnje"
- }
- ],
- "name": "Prihodi od prodaje proizvoda (analitika po proizvodima ili profitnim centrima)"
- },
- {
- "children": [
- {
- "name": "Prihodi od prodaje dobara u inozemstvo (mogu\u0107a analitika po vrstama proizvoda i zemljama)-a1"
- }
- ],
- "name": "Prihodi od prodaje dobara u inozemstvo (mogu\u0107a analitika po vrstama proizvoda i zemljama)"
- },
- {
- "children": [
- {
- "name": "Prihodi od graditeljskih usluga - iz ugovora o izgradnji (gra\u0111evina, postrojenja, brodova i sl.)-a1"
- }
- ],
- "name": "Prihodi od graditeljskih usluga - iz ugovora o izgradnji (gra\u0111evina, postrojenja, brodova i sl.)"
- },
- {
- "children": [
- {
- "name": "Ostali prihodi od prodaje u\u010dinaka-a1"
- }
- ],
- "name": "Ostali prihodi od prodaje u\u010dinaka"
- },
- {
- "children": [
- {
- "name": "Prihodi iz orta\u0161tva-a1"
- }
- ],
- "name": "Prihodi iz orta\u0161tva"
- }
- ],
- "name": "PRIHODI OD PRODAJE PROIZVODA I USLUGA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Razlika prihoda i rashoda (iz cjelokupnog poslovanja)-a1"
- }
- ],
- "name": "Razlika prihoda i rashoda (iz cjelokupnog poslovanja)"
- }
- ],
- "name": "RAZLIKA PRIHODA I RASHODA FINANCIJSKE GODINE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prihodi od naknadno napla\u0107enih jamstava - garancija"
- },
- {
- "name": "Prihodi od ukidanja tro\u0161kova od kojih se odustalo"
- },
- {
- "name": "Prihodi od naplate iz ugovora po naknadnim priznanjima iz pro\u0161lih godina"
- },
- {
- "name": "Prihodi od naknadno napla\u0107enih potra\u017eivanja iz prethodnih godina"
- },
- {
- "name": "Naknadno utvr\u0111eni prihodi"
- },
- {
- "name": "Prihodovanje dugoro\u010dnih rezerviranja"
- },
- {
- "name": "Ukidanje pasiv. vrem. razgrani\u010denja"
- },
- {
- "name": "Prihodi od zaprimanja dobara koja su prodana u prethodnom obra\u010d. razdoblju"
- },
- {
- "name": "Prihodi od naknadno napla\u0107enih reklamacija"
- }
- ],
- "name": "Prihodi od ukidanja rezerviranja i naknadno napla\u0107eni prihodi"
- },
- {
- "children": [
- {
- "name": "Prihodi od zastare obveza"
- },
- {
- "name": "Otpis obveza prema kreditorima"
- },
- {
- "name": "Otpisi obveza prema dobavlja\u010dima, obveza za primljene predujmove i sl."
- },
- {
- "name": "Prihodi od naknadnih odobrenja - sni\u017eenja i popusta od dobavlja\u010da i dr."
- },
- {
- "name": "Otpis ostalih obveza"
- },
- {
- "name": "Otpis obveza prema zaposlenicima"
- }
- ],
- "name": "Prihodi od otpisa obveza i popusta"
- },
- {
- "children": [
- {
- "name": "Prihodi od ranije otpisanih zaliha po novoj procjeni (HSFI t. 10.38. i MRS 2, t. 33.)"
- },
- {
- "name": "Prihodi od prodaje otpisanih i rashodovanih sredstava rada (alata, opreme i sl.)"
- },
- {
- "name": "Prihodi od prodaje dugotrajne materijalne imovine (iz uporabe a amortizirane)"
- },
- {
- "name": "Prihodi od prodaje dugotr. nemater. imovine (trgov. znak, patent i dr.) - iz uporabe"
- },
- {
- "name": "Inventurni vi\u0161kovi na robi, proizvodima i zalihama sirovina, materijala, dijelova i dugotrajne imovine"
- },
- {
- "name": "Vi\u0161kovi u blagajni (novac, vrijed. papiri i dr.)"
- },
- {
- "name": "Vi\u0161kovi iz neidentificiranih nov\u010danih doznaka u teku\u0107em poslovanju"
- },
- {
- "name": "Prihodi od prodaje ulaganja u nekretnine (MRS 40. t. 69.)"
- },
- {
- "name": "Prihodi od procjene prometa (utr\u0161ka) po nalazu poreznog nadzora"
- },
- {
- "name": "Prihodi od ostalih primitaka bez nadoknade"
- }
- ],
- "name": "Prihodi od rezidualnih imovinskih stavki, vi\u0161kova i procjena"
- },
- {
- "children": [
- {
- "name": "Prihodi (odgo\u0111eni) od dr\u017eavnih potpora za investicije (sredstva)"
- },
- {
- "name": "Prihodi od dr\u017eavnih potpora za pokri\u0107e tro\u0161kova"
- },
- {
- "name": "Prihodi od dr\u017eavnih potpora za ostale odre\u0111ene namjene"
- }
- ],
- "name": "Prihodi od dr\u017eavnih potpora (HSFI 15 i MRS 20)"
- },
- {
- "children": [
- {
- "name": "Dobitci od procjene poljoprivrednih proizvoda"
- },
- {
- "name": "Dobitci od prirasta biolo\u0161ke imovine"
- },
- {
- "name": "Dobitci od procjene biolo\u0161ke imovine"
- }
- ],
- "name": "Dobitci od procjene poljoprivrednih proizvoda i biolo\u0161ke imovine (HSFI 17, t. 17.12 i MRS 41)"
- },
- {
- "children": [
- {
- "name": "Prihodi od procjene ostale imovine"
- },
- {
- "name": "Prihodi od procjene zaliha i dr. imovine"
- },
- {
- "name": "Prihodi od ukidanja gubitka (MRS 36)"
- },
- {
- "name": "Prihodi od revalorizacije financijske imovine raspolo\u017eive za prodaju"
- },
- {
- "name": "Prihodi od revalorizacije zaliha"
- }
- ],
- "name": "Prihodi od revalorizacije - procjene"
- },
- {
- "children": [
- {
- "name": "Prihodi od uporabe vlastitih proizvoda i usluga za dugotrajnu imovinu"
- },
- {
- "name": "Prihodi uporabe vlastitih proizvoda i usluga za tro\u0161kove"
- }
- ],
- "name": "Prihodi uporabe vlastitih proizvoda"
- },
- {
- "children": [
- {
- "name": "Ostali nepredvi\u0111eni prihodi"
- },
- {
- "name": "Prihod od izvanredne prodaje zna\u010dajnog dijela imovine"
- },
- {
- "name": "Prihod od dugotrajne materijalne imovine namijenjene prodaji"
- },
- {
- "name": "Prihod od izvansudskih nagodbi"
- }
- ],
- "name": "Izvanredni - ostali prihodi (npr. veliki besplatni primitak, prihod koji nije proiza\u0161ao iz redovitog poslovanja)"
- },
- {
- "children": [
- {
- "name": "Prihodi od dotacija i pomo\u0107i"
- },
- {
- "name": "Prihodi od naknada za jamstva"
- },
- {
- "name": "Prihodi za manjkove od odgovornih osoba"
- },
- {
- "name": "Prihodi od ostalih nadoknada iz poslovanja"
- },
- {
- "name": "Prihodi od subvencija"
- },
- {
- "name": "Prihodi od refundacije za rad radnika"
- },
- {
- "name": "Prihodi od naknada \u0161teta iz teku\u0107eg poslovanja"
- },
- {
- "name": "Prihodi od prefakturiranih tro\u0161kova (npr. komunalnih, premija osiguranja i dr.)"
- },
- {
- "name": "Prihodi za pokri\u0107e gubitka"
- },
- {
- "name": "Prihodi s osnove basplatnog primitka opreme, nekretnina, zaliha i potra\u017eivanja"
- }
- ],
- "name": "Prihodi od refundac., dotacija, subvencija i nadoknada"
- },
- {
- "children": [
- {
- "name": "Prihodi od naplate \u0161teta uni\u0161tene imovine (po\u017earom, poplavom i dr. vi\u0161om silom)"
- },
- {
- "name": "Prihodi od naplate \u0161teta po sudskim procesima (zbog oduzete imovine,zlouporabe znaka,imena,prava i dr.)"
- },
- {
- "name": "Prihodi od kapara, odustatnina i sl."
- },
- {
- "name": "Prihodi od vra\u0107enih premija osiguranja"
- },
- {
- "name": "Prihodi od financ. in\u017eenjeringa(projekt., financ. i izgr., kupoprodaja poduze\u0107a i sl.) i provizija"
- },
- {
- "name": "Prihodi od prodaje prava (patenata, licencija, koncesija, rente, imena, znaka i sl.)"
- },
- {
- "name": "Prihodi s osnove povrata poreza na promet"
- },
- {
- "name": "Prihodi od ugovorenih i napla\u0107enih penala zbog neizvr\u0161enja roka u isporuci"
- },
- {
- "name": "Prihodi od nagrada za proizvod, uslugu, oblik i sl."
- },
- {
- "name": "Prihodi od (nevra\u0107enih) kaucija i depozita"
- }
- ],
- "name": "Ostali poslovni prihodi"
- }
- ],
- "name": "OSTALI POSLOVNI I IZVANREDNI PRIHODI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja dugotrajne imovine namijenjene prodaji (699)-a1"
- }
- ],
- "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja dugotrajne imovine namijenjene prodaji (699)"
- },
- {
- "children": [
- {
- "name": "Nabavna vrijednost prodanih nekretnina i umjetnina-a1"
- }
- ],
- "name": "Nabavna vrijednost prodanih nekretnina i umjetnina"
- },
- {
- "children": [
- {
- "name": "Manjkovi i otpisi trgova\u010dke robe po o\u010devidu PU i sl. - porezno priznati"
- },
- {
- "name": "Prekomjerni kalo, rastep, kvar i lom + PDV - porezno nepriznati"
- },
- {
- "name": "Manjkovi uslijed vi\u0161e sile (provalne kra\u0111e, poplava, po\u017ear, potres i sl.) - porezno priznati"
- },
- {
- "name": "Kalo, rastep, kvar i lom u dopu\u0161tenoj visini prema Pravilniku HGK - porezno priznati"
- },
- {
- "name": "Manjak robe na teret odgovorne osobe"
- }
- ],
- "name": "Tro\u0161kovi kala, rastepa, kvara i loma na robi i otpisi robe"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi dugotr. imov. namijenjeni prodaji-a1"
- }
- ],
- "name": "Tro\u0161kovi dugotr. imov. namijenjeni prodaji"
- },
- {
- "children": [
- {
- "name": "Gre\u0161kom neiskazani rashodi prodane robe u proteklim razdobljima u trgovini-a1"
- }
- ],
- "name": "Gre\u0161kom neiskazani rashodi prodane robe u proteklim razdobljima u trgovini"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi zamjene robe u jamstvenom roku-a1"
- }
- ],
- "name": "Tro\u0161kovi zamjene robe u jamstvenom roku"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja trgova\u010dke robe i predujmova (669, 679, 689)-a1"
- }
- ],
- "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja trgova\u010dke robe i predujmova (669, 679, 689)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi prodane robe u tranzitu"
- },
- {
- "name": "Tro\u0161ak prodane robe u poslov. jed."
- },
- {
- "name": "Tro\u0161ak prodane robe u tuzemstvu"
- },
- {
- "name": "Tro\u0161ak prodane robe u inozemstvu"
- }
- ],
- "name": "Nabavna vrijednost prodane robe"
- }
- ],
- "name": "TRO\u0160KOVI PRODANE ROBE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Tro\u0161ak zaliha prodanih proizvoda (60, 62, 63 i 64)-a1"
- }
- ],
- "name": "Tro\u0161ak zaliha prodanih proizvoda (60, 62, 63 i 64)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi vrijed. uskl. proizvod. u tijeku(609), poluproizvoda(629) i zaliha got. proizvoda (639 i 649)-a1"
- }
- ],
- "name": "Tro\u0161kovi vrijed. uskl. proizvod. u tijeku(609), poluproizvoda(629) i zaliha got. proizvoda (639 i 649)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi neiskori\u0161tenog kapaciteta (HSFI t. 10.18. i MRS 2 t. 13)-a1"
- }
- ],
- "name": "Tro\u0161kovi neiskori\u0161tenog kapaciteta (HSFI t. 10.18. i MRS 2 t. 13)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi nabavne vrijednosti materijala, dijelova, inventara i otpadaka"
- },
- {
- "name": "Tro\u0161kovi manjkova materijala, dijelova i inventara kojom se tereti odgovorna osoba"
- }
- ],
- "name": "Tro\u0161kovi prodanih zaliha materijala i otpadaka (31, 32, 35 i 36)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi realiziranih usluga (490 i 601)-a1"
- }
- ],
- "name": "Tro\u0161kovi realiziranih usluga (490 i 601)"
- },
- {
- "children": [
- {
- "name": "Gubitci iz ugovora o izgradnj (MRS 11, t. 36.)-a1"
- }
- ],
- "name": "Gubitci iz ugovora o izgradnj (MRS 11, t. 36.)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi iz ugovora o orta\u0161tvu-a1"
- }
- ],
- "name": "Tro\u0161kovi iz ugovora o orta\u0161tvu"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi isporu\u010denih proizvoda u jamstvenom roku (zamjena)"
- },
- {
- "name": "Razlika vi\u0161eg tro\u0161ka proizvodnje od neto-vrij. koja se mo\u017ee realizirati (HSFIt.10.35. i MRS2t.28.-33.)"
- },
- {
- "name": "Prekomjerni manjkovi proizvoda (HSFI t. 10.2. i MRS 2, t. 16.) - porezno nepriznati"
- },
- {
- "name": "Prekomjerni manjkovi-porezno priznati teh.KRL i \u0161kart u proiz.(60,62,63i64 -HSFI t10.21. i MRS2,t14)"
- },
- {
- "name": "Dopu\u0161teni manjkovi -porezno priznati- tehnolo\u0161ki KRL i \u0161kart u proizvodnji (sa skupina 60, 62, 63 i 64)"
- }
- ],
- "name": "Rashodi zaliha proizvodnje (HSFI 10 i MRS 2)"
- },
- {
- "children": [
- {
- "name": "Gre\u0161kom neiskazani rashodi proteklih razdoblja-a1"
- }
- ],
- "name": "Gre\u0161kom neiskazani rashodi proteklih razdoblja"
- }
- ],
- "name": "TRO\u0160KOVI PRODANIH ZALIHA PROIZVODA I USLUGA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Izvanredni rashodi od prodaje dugotrajne imovine (HSFI t. 8.35.)-a1"
- }
- ],
- "name": "Izvanredni rashodi od prodaje dugotrajne imovine (HSFI t. 8.35.)"
- },
- {
- "children": [
- {
- "name": "Izvanredni rashodi iz ostalih rijetkih i neobi\u010dnih doga\u0111aja ili transakcija-a1"
- }
- ],
- "name": "Izvanredni rashodi iz ostalih rijetkih i neobi\u010dnih doga\u0111aja ili transakcija"
- },
- {
- "children": [
- {
- "name": "Gubitci zbog izvla\u0161tenja ili zbog prirodnih katastrofa na va\u017enom dijelu imovine-a1"
- }
- ],
- "name": "Gubitci zbog izvla\u0161tenja ili zbog prirodnih katastrofa na va\u017enom dijelu imovine"
- },
- {
- "children": [
- {
- "name": "Izvanredni otpisi od otu\u0111enja imovine, nastali neo\u010dekivano i u visokoj vrijednosti (HSFt4.7. i MRS10t9)-a1"
- }
- ],
- "name": "Izvanredni otpisi od otu\u0111enja imovine, nastali neo\u010dekivano i u visokoj vrijednosti (HSFt4.7. i MRS10t9)"
- },
- {
- "children": [
- {
- "name": "Gubitci od procjene biolo\u0161ke imovine-a1"
- }
- ],
- "name": "Gubitci od procjene biolo\u0161ke imovine"
- },
- {
- "children": [
- {
- "name": "Nerealizirani gubitci-a1"
- }
- ],
- "name": "Nerealizirani gubitci"
- },
- {
- "children": [
- {
- "name": "Izvanredne kazne, penali, od\u0161tete, naknadno utvr\u0111. obveze i sl.-a1"
- }
- ],
- "name": "Izvanredne kazne, penali, od\u0161tete, naknadno utvr\u0111. obveze i sl."
- }
- ],
- "name": "IZVANREDNI - OSTALI RASHODI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prihodi od naplate \u017eivotnog osiguranja"
- },
- {
- "name": "Prihodi iz burzovnih transakcija"
- },
- {
- "name": "Prihodi iz faktoringa, forwarda, opcija i sl."
- },
- {
- "name": "Prihodi od nepla\u0107enih obveza - davanja (za \u0161ume, poreze, \u010dlanarine, naknade i dr.)"
- },
- {
- "name": "Prihodi iz fin. leasinga"
- }
- ],
- "name": "Ostali financijski prihodi"
- },
- {
- "children": [
- {
- "name": "Prihodi od udjela u dobitku u d.o.o. i dr."
- },
- {
- "name": "Prihodi od dividendi"
- }
- ],
- "name": "Prihodi od dividende i dobitaka iz udjela"
- },
- {
- "children": [
- {
- "name": "Pozitivne te\u010dajne razlike iz ni\u017eih obveza prema inozemstvu"
- },
- {
- "name": "Prihodi od ostalih te\u010dajnih razlika"
- },
- {
- "name": "Pozitivne te\u010dajne razlike iz tra\u017ebina i stanja deviza na ra\u010dunu"
- }
- ],
- "name": "Prihodi od te\u010dajnih razlika"
- },
- {
- "children": [
- {
- "name": "Kamate na depozite i jam\u010devine"
- },
- {
- "name": "Prihodi od kamata iz financijske imovine i dr."
- },
- {
- "name": "Prihodi od zateznih kamata"
- },
- {
- "name": "Prihodi od redovnih kamata"
- }
- ],
- "name": "Prihodi od kamata"
- },
- {
- "children": [
- {
- "name": "Ostali financijski prihodi od povezanih poduzet"
- },
- {
- "name": "Ostali financijski prihodi od povez. poduzetnika"
- },
- {
- "name": "Dobitci od prodaje udjela i dionica od povezanih poduzetnika"
- },
- {
- "name": "Prihodi od kamata od povezanih poduzetnika"
- },
- {
- "name": "Prihodi od te\u010dajnih razlika od povez. poduzet."
- },
- {
- "name": "Prihodi od dividende (dobitka) iz udjela u povezanim poduzetnicima"
- },
- {
- "name": "Prihodi od valutne (indeksne) klauzule iz odnosa s povezanim poduzetnicima"
- }
- ],
- "name": "Kamate, te\u010dajne razlike, dividende i sl. prihodi iz odnosa s povezanim poduzetnicima"
- },
- {
- "children": [
- {
- "name": "Prihodi negativnog goodwilla-a1"
- }
- ],
- "name": "Prihodi negativnog goodwilla"
- },
- {
- "children": [
- {
- "name": "Dobitci iz promjene vrijednosti ostale imovine"
- },
- {
- "name": "Prihodi iz procjene fin. imovine namijenjene za trgovanje (HSFI 15. t. 15.52. i MRS 39. t. 55a. i dr.)"
- },
- {
- "name": "Dobitci iz promjene fer vrijednosti ulaganja u nekretnine (HSFI 7. i MRS 40)"
- }
- ],
- "name": "Nerealizirani dobitci (prihodi) od financijske imovine"
- },
- {
- "children": [
- {
- "name": "Prihodi od kamata, te\u010d. razlika i dr. fin. prihoda iz odnosa s pridru\u017eenim poduz. i od udjela do 20%"
- },
- {
- "name": "Financijski prihodi (dividende, dobitci) iz udjela u dru\u0161tvima do 20%"
- }
- ],
- "name": "Dio prihoda od pridru\u017eenih poduzetnika i sudjeluju\u0107ih interesa"
- },
- {
- "children": [
- {
- "name": "Prihodi iz udjela u investicijskim i dr. fondovima"
- },
- {
- "name": "Dobitci od prodaje dionica i udjela (s nepovez. dru\u0161tvima) i dr. vrijed. papira"
- },
- {
- "name": "Prihodi od primjene valutne (indeksne) klauzule"
- },
- {
- "name": "Ostali financijski prihodi iz odnosa s nepovezanim poduzetnicima i dr. osobama"
- },
- {
- "name": "Prihodi od prodaje ostale financijske imovine"
- }
- ],
- "name": "Ostali financijski prihodi"
- }
- ],
- "name": "FINANCIJSKI PRIHODI"
- }
- ],
- "name": "POKRI\u0106E RASHODA I PRIHODI RAZDOBLJA"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Nematerijalna imovina namijenjena prodaji-a1"
- }
- ],
- "name": "Nematerijalna imovina namijenjena prodaji"
- },
- {
- "children": [
- {
- "name": "Skupina imovine za prodaju (npr. pogon, poslov. jedinica i sl. )"
- }
- ],
- "name": "Materijalna imovina namijenjena za prodaju"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje dugotrajne imovine namijenjena prodaji-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje dugotrajne imovine namijenjena prodaji"
- }
- ],
- "name": "DUGOTRAJNA IMOVINA NAMIJENJENA PRODAJI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proizvodnja u tijeku iz orta\u010dkog ugovora-a1"
- }
- ],
- "name": "Proizvodnja u tijeku iz orta\u010dkog ugovora"
- },
- {
- "children": [
- {
- "name": "Vrijednost usluga (u tijeku ili nedovr\u0161enih na datum bilance - MRS 2, t. 16.)-a1"
- }
- ],
- "name": "Vrijednost usluga (u tijeku ili nedovr\u0161enih na datum bilance - MRS 2, t. 16.)"
- },
- {
- "children": [
- {
- "name": "Proizvodnja u tijeku (po serijama, nositeljima, mjestima, radnim nalozima i sl.)-a1"
- }
- ],
- "name": "Proizvodnja u tijeku (po serijama, nositeljima, mjestima, radnim nalozima i sl.)"
- },
- {
- "children": [
- {
- "name": "Obustavljena proizvodnja-a1"
- }
- ],
- "name": "Obustavljena proizvodnja"
- },
- {
- "children": [
- {
- "name": "Proizvodnja u doradi i manipulaciji-a1"
- }
- ],
- "name": "Proizvodnja u doradi i manipulaciji"
- },
- {
- "children": [
- {
- "name": "Proizvodnja u slobodnoj zoni-a1"
- }
- ],
- "name": "Proizvodnja u slobodnoj zoni"
- },
- {
- "children": [
- {
- "name": "Vanjska proizvodnja (kooperacija i dr.)-a1"
- }
- ],
- "name": "Vanjska proizvodnja (kooperacija i dr.)"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111ivanje proizvodnje - usluga-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111ivanje proizvodnje - usluga"
- }
- ],
- "name": "PROIZVODNJA - TRO\u0160KOVI KONVERZIJE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111ivanje nedovr\u0161enih proizvoda i poluproizvoda-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111ivanje nedovr\u0161enih proizvoda i poluproizvoda"
- },
- {
- "children": [
- {
- "name": "Zalihe poluproizvoda (analitika prema osnovnim skupinama ili po stupnju dovr\u0161enosti)-a1"
- }
- ],
- "name": "Zalihe poluproizvoda (analitika prema osnovnim skupinama ili po stupnju dovr\u0161enosti)"
- },
- {
- "children": [
- {
- "name": "Nedovr\u0161eni proizvodi i poluproizvodi (analitika po vrstama proizvoda)-a1"
- }
- ],
- "name": "Nedovr\u0161eni proizvodi i poluproizvodi (analitika po vrstama proizvoda)"
- }
- ],
- "name": "NEDOVR\u0160ENI PROIZVODI I POLUPROIZVODI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111ivanje nekretnina i umjetnina u prometu i predujmova-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111ivanje nekretnina i umjetnina u prometu i predujmova"
- },
- {
- "children": [
- {
- "name": "Ura\u010dunana razlika u cijeni nekretnina i umjetnina za daljnju prodaju-a1"
- }
- ],
- "name": "Ura\u010dunana razlika u cijeni nekretnina i umjetnina za daljnju prodaju"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi dodatnog ure\u0111enja - dorade-a1"
- }
- ],
- "name": "Tro\u0161kovi dodatnog ure\u0111enja - dorade"
- },
- {
- "children": [
- {
- "name": "Predujmovi za kupnju nekretnina radi daljnje prodaje-a1"
- }
- ],
- "name": "Predujmovi za kupnju nekretnina radi daljnje prodaje"
- },
- {
- "children": [
- {
- "name": "Ura\u010dunani PDV u umjetnine-a1"
- }
- ],
- "name": "Ura\u010dunani PDV u umjetnine"
- },
- {
- "children": [
- {
- "name": "Nekretnine za prodaju (ure\u0111ene)-a1"
- }
- ],
- "name": "Nekretnine za prodaju (ure\u0111ene)"
- },
- {
- "children": [
- {
- "name": "Umjetnine u prodaji-a1"
- }
- ],
- "name": "Umjetnine u prodaji"
- },
- {
- "children": [
- {
- "name": "Nabavna vrijednost nekretnina za preprodaju (s porezom na promet)-a1"
- }
- ],
- "name": "Nabavna vrijednost nekretnina za preprodaju (s porezom na promet)"
- }
- ],
- "name": "NEKRETNINE I UMJETNINE ZA TRGOVANJE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111ivanje bilo\u0161ke imovine-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111ivanje bilo\u0161ke imovine"
- },
- {
- "children": [
- {
- "name": "Bilo\u0161ka imovina za prodaju-a1"
- }
- ],
- "name": "Zaliha bilo\u0161ke imovine za prodaju"
- },
- {
- "children": [
- {
- "name": "Zalihe biolo\u0161ke proizvodnje u toku-a1"
- }
- ],
- "name": "Zalihe biolo\u0161ke proizvodnje u toku"
- }
- ],
- "name": "BIOLO\u0160KA IMOVINA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gotovi proizvodi iz orta\u0161tava-a1"
- }
- ],
- "name": "Gotovi proizvodi iz orta\u0161tava"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111ivanje zaliha gotovih proizvoda-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111ivanje zaliha gotovih proizvoda"
- },
- {
- "children": [
- {
- "name": "Gotovi proizvodi dani u komisijsku prodaju-a1"
- }
- ],
- "name": "Gotovi proizvodi dani u komisijsku prodaju"
- },
- {
- "children": [
- {
- "name": "Gotovi proizvodi dani u konsignacijsku prodaju-a1"
- }
- ],
- "name": "Gotovi proizvodi dani u konsignacijsku prodaju"
- },
- {
- "children": [
- {
- "name": "Gotovi proizvodi na skladi\u0161tu (razrada za svako skladi\u0161te, pa po skupinama, tipovima, vrstama i sl.)-a1"
- }
- ],
- "name": "Gotovi proizvodi na skladi\u0161tu (razrada za svako skladi\u0161te, pa po skupinama, tipovima, vrstama i sl.)"
- },
- {
- "children": [
- {
- "name": "Gotovi proizvodi u javnom skladi\u0161tu, silosu, i dr.-a1"
- }
- ],
- "name": "Gotovi proizvodi u javnom skladi\u0161tu, silosu, i dr."
- },
- {
- "children": [
- {
- "name": "Zalihe nekurentnih proizvoda i otpadaka-a1"
- }
- ],
- "name": "Zalihe nekurentnih proizvoda i otpadaka"
- },
- {
- "children": [
- {
- "name": "Gotovi proizvodi u izlo\u017ebenim prostorima-a1"
- }
- ],
- "name": "Gotovi proizvodi u izlo\u017ebenim prostorima"
- },
- {
- "children": [
- {
- "name": "Gotovi proizvodi u doradi, obradi i manipulaciji-a1"
- }
- ],
- "name": "Gotovi proizvodi u doradi, obradi i manipulaciji"
- },
- {
- "children": [
- {
- "name": "Gotovi proizvodi u slobodnoj zoni-a1"
- }
- ],
- "name": "Gotovi proizvodi u slobodnoj zoni"
- }
- ],
- "name": "ZALIHE GOTOVIH PROIZVODA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Roba u slobodnoj zoni"
- },
- {
- "name": "Vlastita roba u carinskom skladi\u0161tu tipa \"D\""
- }
- ],
- "name": "Roba u carinskom skladi\u0161tu \"D\" ili u slobodnoj zoni"
- },
- {
- "children": [
- {
- "name": "Ura\u010dunani PDV (analitika po prodajnim mjestima i poreznim stopama)"
- },
- {
- "name": "Ura\u010dunani porez na luksuz"
- }
- ],
- "name": "Ura\u010dunani porezi u robi"
- },
- {
- "children": [
- {
- "name": "Roba na putu-a1"
- }
- ],
- "name": "Roba na putu"
- },
- {
- "children": [
- {
- "name": "Vrijednost robe u doradi"
- },
- {
- "name": "Tro\u0161kovi u svezi s doradom"
- }
- ],
- "name": "Roba u doradi, obradi i manipulaciji"
- },
- {
- "children": [
- {
- "name": "Roba u tu\u0111em skladi\u0161tu"
- },
- {
- "name": "Roba u izlo\u017ebenim prostorima"
- },
- {
- "name": "Roba u tu\u0111im silosima, hladnja\u010dama i sl."
- }
- ],
- "name": "Roba u tu\u0111em skladi\u0161tu i izlozima"
- },
- {
- "children": [
- {
- "name": "Roba u vlastitom veleprodajnom skladi\u0161tu (analitika po skladi\u0161tima)"
- },
- {
- "name": "Zaliha otpadaka od robe"
- }
- ],
- "name": "Roba u skladi\u0161tu"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Roba u prodavaonici A s PDV-om 23%"
- },
- {
- "name": "Roba u prodavaonici A s PDV-om 10%"
- },
- {
- "name": "Roba u prodavaonici A s PDV-om 0%, itd."
- }
- ],
- "name": "Roba u prodavaonici (po prodajnoj cijeni -analitika po prodavaonicama), ili"
- }
- ],
- "name": "Roba u prodavaonicama"
- },
- {
- "children": [
- {
- "name": "Roba dana u komisijsku ili konsignacijsku prodaju-a1"
- }
- ],
- "name": "Roba dana u komisijsku ili konsignacijsku prodaju"
- },
- {
- "children": [
- {
- "name": "Prepravljene cijene robe zbog monetarnih oscilacija"
- },
- {
- "name": "Vrijednosno uskla\u0111enje zbog pada cijena, smanjenja uporabljivosti i sl."
- }
- ],
- "name": "Vrijednosno uskla\u0111ivanje zaliha robe"
- },
- {
- "children": [
- {
- "name": "Razlika u cijeni robe na skladi\u0161tu (analiti\u010dki po skupinama robe s istom mar\u017eom)"
- },
- {
- "name": "Ura\u010dunana mar\u017ea robe u prodavaonici"
- }
- ],
- "name": "Ura\u010dunana razlika u cijeni robe"
- }
- ],
- "name": "ROBA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje danih predujmova za robu-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje danih predujmova za robu"
- },
- {
- "children": [
- {
- "name": "Dani predujmovi za robu povezanom dru\u0161tvu-a1"
- }
- ],
- "name": "Dani predujmovi za robu povezanom dru\u0161tvu"
- },
- {
- "children": [
- {
- "name": "Dani predujmovi za nabavu robe-a1"
- }
- ],
- "name": "Dani predujmovi za nabavu robe"
- },
- {
- "children": [
- {
- "name": "Dani predujmovi uvozniku za nabavu robe-a1"
- }
- ],
- "name": "Dani predujmovi uvozniku za nabavu robe"
- }
- ],
- "name": "PREDUJMOVI ZA NABAVU ROBE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ura\u010dunani porez na luksuz-a1"
- }
- ],
- "name": "Ura\u010dunani porez na luksuz"
- },
- {
- "children": [
- {
- "name": "Gotovi proizvodi u prodaji u vlastitim prodavaonicama (analitika po prodavaonicama)-a1"
- }
- ],
- "name": "Gotovi proizvodi u prodaji u vlastitim prodavaonicama (analitika po prodavaonicama)"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111ivanje gotovih proizvoda u prodavaonicama-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111ivanje gotovih proizvoda u prodavaonicama"
- },
- {
- "children": [
- {
- "name": "Ura\u010dunana mar\u017ea u prodajnoj cijeni gotovih proizvoda-a1"
- }
- ],
- "name": "Ura\u010dunana mar\u017ea u prodajnoj cijeni gotovih proizvoda"
- },
- {
- "children": [
- {
- "name": "Ura\u010dunani PDV u vrijednosti proizvoda-a1"
- }
- ],
- "name": "Ura\u010dunani PDV u vrijednosti proizvoda"
- }
- ],
- "name": "GOTOVI PROIZVODI U VLASTITIM PRODAVAONICAMA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Kupovna cijena robe od dobavlja\u010da-a1"
- }
- ],
- "name": "Kupovna cijena robe od dobavlja\u010da"
- },
- {
- "children": [
- {
- "name": "Nadoknada uvozniku za uslugu uvoza"
- },
- {
- "name": "Transportno osiguranje"
- },
- {
- "name": "Tro\u0161kovi posebnog pakiranja - ambala\u017ee"
- },
- {
- "name": "Tro\u0161kovi transporta"
- },
- {
- "name": "Tro\u0161kovi ukrcaja i iskrcaja (fakturirani)"
- },
- {
- "name": "Tro\u0161kovi \u010duvanja i rukovanja (u fazi nabave)"
- },
- {
- "name": "\u0160pediterski i bankarski tro\u0161kovi"
- },
- {
- "name": "Tro\u0161kovi vlastitog transporta (ne vi\u0161e od tarife javnog prijevoza) dovo\u0111enja robe na prodajnu lokaciju"
- },
- {
- "name": "Tro\u0161kovi oblikovanja za posebne kupce"
- },
- {
- "name": "Ostali tro\u0161kovi kupnje (pregledi, atesti i tro\u0161kovi u svezi s dovo\u0111enjem robe na zalihu -HSFI10 i MRS2)"
- }
- ],
- "name": "Ostali tro\u0161kovi nabave u svezi s dovo\u0111enjem robe na zalihu"
- },
- {
- "children": [
- {
- "name": "Carina i druge uvozne pristojbe za robu-a1"
- }
- ],
- "name": "Carina i druge uvozne pristojbe za robu"
- },
- {
- "children": [
- {
- "name": "Posebni porezi (tro\u0161arine)-a1"
- }
- ],
- "name": "Posebni porezi (tro\u0161arine)"
- },
- {
- "children": [
- {
- "name": "Obra\u010dun nabave - tro\u0161ak kupnje-a1"
- }
- ],
- "name": "Obra\u010dun nabave - tro\u0161ak kupnje"
- }
- ],
- "name": "OBRA\u010cUN TRO\u0160KOVA NABAVE ROBE - TRO\u0160KOVI KUPNJE"
- }
- ],
- "name": "PROIZVODNJA, BIOLO\u0160KA IMOVINA, GOTOVI PROIZVODI, ROBA I DUGOTRAJNA IMOVINA NAMIJENJENA PRODAJI"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Tro\u0161kovi neto pla\u0107a uprave i prodaje"
- },
- {
- "name": "Tro\u0161kovi neto pla\u0107a proizvodnje"
- },
- {
- "name": "Ostali povremeni primitci"
- }
- ],
- "name": "Neto pla\u0107e i nadoknade"
- },
- {
- "children": [
- {
- "name": "Doprinosi za beneficirani radni sta\u017e"
- },
- {
- "name": "Proizvodnja"
- },
- {
- "name": "Uprava i prodaja"
- },
- {
- "name": "Ostali povremeni primitci"
- }
- ],
- "name": "Doprinosi na pla\u0107e"
- },
- {
- "children": [
- {
- "name": "Ostali povremeni primitci"
- },
- {
- "name": "Uprava i prodaja"
- },
- {
- "name": "Proizvodnja"
- }
- ],
- "name": "Tro\u0161kovi doprinosa iz pla\u0107a"
- },
- {
- "children": [
- {
- "name": "Ostali povremeni primitci"
- },
- {
- "name": "Proizvodnja"
- },
- {
- "name": "Uprava i prodaja"
- }
- ],
- "name": "Tro\u0161kovi poreza i prireza"
- },
- {
- "children": [
- {
- "name": "Bruto pla\u0107e (privremeno v. napom. 2)-a1"
- }
- ],
- "name": "Bruto pla\u0107e (privremeno v. napom. 2)"
- }
- ],
- "name": "TRO\u0160KOVI OSOBLJA - PLA\u0106E"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ostali nespomenuti poslovni rashodi"
- },
- {
- "name": "Tro\u0161kovi -porezno nepriznati- koji nisu u svezi s ostvarivanjem dobitka(\u010dl7, st1,t13.ZoPD-red.br.24PD)"
- },
- {
- "name": "Rashodi utvr\u0111eni u postupku nadzora (\u010dl. 7. st. 1. t. 11. ZoPD) - skrivene isplate dobitka"
- },
- {
- "name": "Tro\u0161kovi povalstica i dr. oblici imovinskih koristi (\u010dl. 7., st.1. t.10. ZoPD) - porezno nepriznati"
- }
- ],
- "name": "Ostali tro\u0161kovi - rashodi (\u010dl. 7. ZoPD)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi iz posredovanja"
- },
- {
- "name": "Tro\u0161kovi iz orta\u010dkog ugovora"
- }
- ],
- "name": "Tro\u0161kovi iz drugih aktivnosti (izvan osnovne djelatnosti)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi naknadnih razlika iz nabava"
- },
- {
- "name": "Naknadno utvr\u0111eni tro\u0161kovi - ra\u010duni iz prethodnih godina"
- },
- {
- "name": "Ispravak pogre\u0161aka prethodnih razdoblja"
- }
- ],
- "name": "Naknadno utvr\u0111eni tro\u0161kovi poslovanja"
- },
- {
- "children": [
- {
- "name": "Izravni otpisi nenapla\u0107enih potra\u017eivanja od kupaca i drugih koja nisu vrijednosno uskla\u0111ena"
- },
- {
- "name": "Otpisi nenapla\u0107enih jamstava i drugih osiguranja"
- },
- {
- "name": "Tro\u0161kovi ostalih otpisa"
- }
- ],
- "name": "Otpisi vrijednosno neuskla\u0111enih potra\u017eivanja"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi nenadokna\u0111enih jamstava za prodana dobra"
- },
- {
- "name": "Tro\u0161kovi naknadnih reklamacija"
- },
- {
- "name": "Naknadno odobreni popusti i odobrenja"
- },
- {
- "name": "Tro\u0161kovi uzoraka zbog kontrole i pregleda, izlaganje radi prodaje i sl."
- },
- {
- "name": "Tro\u0161kovi nagodbe (razlike iz sni\u017eenja)"
- }
- ],
- "name": "Tro\u0161ak naknadnih popusta, sni\u017eenja, reklamacija i tro\u0161kovi uzoraka"
- },
- {
- "children": [
- {
- "name": "Ostali manjkovi iz imovine"
- },
- {
- "name": "Manjkovi novca i vrijednosnih papira"
- },
- {
- "name": "Prekomjerni manjkovi na zalihama (KRL) iznad normativa+PDV, prema HGK,(\u010dl.7.,st.5.ZoPD)"
- },
- {
- "name": "Dopu\u0161teni manjkovi - kalo, rastep, kvar i lom na zalihama prema odlukama HGK, HOK ili internim aktima"
- },
- {
- "name": "Manjkovi uslijed vi\u0161e sile (provalna kra\u0111a, elementarna nepogoda)"
- }
- ],
- "name": "Manjkovi i provalne kra\u0111e na zalihama i drugim sredstvima"
- },
- {
- "children": [
- {
- "name": "Neamortizirana vrijednost rashodovane, uni\u0161tene ili otu\u0111ene dugotrajne imovine"
- },
- {
- "name": "Otpisi imovine izvan uporabe - rashod"
- },
- {
- "name": "Gubitak od prodane dug. imov. koja se ne amortizira"
- },
- {
- "name": "Gubitak od prodaje ost. dug. mat. i nemat. imovine"
- },
- {
- "name": "Otpisi materijala i robe - rashod"
- }
- ],
- "name": "Rashodi - otpisi nematerijalne i materijalne imovine"
- },
- {
- "children": [
- {
- "name": "Ostali izdatci za \u0161tete"
- },
- {
- "name": "Tro\u0161kovi preuzetih obveza iz ugovora"
- },
- {
- "name": "Kazne za parkiranje"
- },
- {
- "name": "Nadoknade \u0161tete - tro\u0161kovi po nagodbama i sudskim presudama - tu\u017ebama"
- },
- {
- "name": "Ugovorene kazne i penali zbog neizvr\u0161enja, propusta i sl."
- },
- {
- "name": "Penali, le\u017earine, dangubnine"
- },
- {
- "name": "Tro\u0161kovi kazni za prijestupe i prekr\u0161aje i sl. (\u010dl. 7., st. 1., t. 7. ZoPD)"
- },
- {
- "name": "Tro\u0161kovi prisilne naplate poreza i dr. davanja (\u010dl. 7., st. 1., t. 6. ZoPD)"
- },
- {
- "name": "Nadoknade \u0161teta iz radnog odnosa (npr. za godi\u0161nji odmor, ozljede na radu, od\u0161tetne rente i sl.)"
- }
- ],
- "name": "Kazne, penali, nadoknade \u0161teta i tro\u0161kovi iz ugovora"
- },
- {
- "children": [
- {
- "name": "Darovanje politi\u010dkih stranaka i nezavisnih kandidata"
- },
- {
- "name": "Darovi bez protu\u010dinidbe prim. i izdatci nisu u svezi s ostv.dobitka+PDV,osim na novac-\u010dl7,st1.,t13ZoPD"
- },
- {
- "name": "Porezno nepriznata darovanja iznad 2% UP (iznad dop. s 486) i ino. udruga i sl. (\u010dl.7.st.1.t.10 ZoPD)"
- }
- ],
- "name": "Darovanja iznad 2% od UP i dr. darovanja"
- },
- {
- "children": [
- {
- "name": "Darovanje za op\u0107ekorisne namjene (u novcu ili naravi do 2% od UP pr.god. - \u010dl. 7., st. 7. ZoPD)"
- },
- {
- "name": "Darovanje za zdrav.potrebe (vanjskih osoba do 2% UPpr.god. a nije pokriveno osig.-\u010dl.7.,st.8.ZoPD)"
- }
- ],
- "name": "Darovanje do 2% od ukupnog prihoda"
- }
- ],
- "name": "OSTALI POSLOVNI RASHODI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Raspored tro\u0161kova za obra\u010dun proiz. i usluga (HSFI10, MRS2, MRS11)-uskladi\u0161tivi tro\u0161kovi (na 60,62i63)-a1"
- }
- ],
- "name": "Raspored tro\u0161kova za obra\u010dun proiz. i usluga (HSFI10, MRS2, MRS11)-uskladi\u0161tivi tro\u0161kovi (na 60,62i63)"
- },
- {
- "children": [
- {
- "name": "Raspored tro\u0161kova za pokri\u0107e upravnih, administrativnih, prodajnih i drugih tro\u0161kova (na rn 70 i 71)-a1"
- }
- ],
- "name": "Raspored tro\u0161kova za pokri\u0107e upravnih, administrativnih, prodajnih i drugih tro\u0161kova (na rn 70 i 71)"
- }
- ],
- "name": "RASPORED TRO\u0160KOVA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ostali tro\u0161kovi energije u proizvodnji"
- },
- {
- "name": "Tro\u0161ak goriva za teretna vozila (kamione, autobuse, strojeve, brodove i sl.)"
- },
- {
- "name": "Elektri\u010dna energija"
- },
- {
- "name": "Plin, para, briketi i drva"
- },
- {
- "name": "Mazut i ulje za lo\u017eenje"
- },
- {
- "name": "Dizelsko gorivo, benzin i motorno ulje (za stroj. i sl.)"
- }
- ],
- "name": "Potro\u0161ena energija u proizvodnji dobara i usluga"
- },
- {
- "children": [
- {
- "name": "Odstupanja od standardnog tro\u0161ka-a1"
- }
- ],
- "name": "Odstupanja od standardnog tro\u0161ka"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi energije na pomo\u0107nim mjestima u proizvodnji-a1"
- }
- ],
- "name": "Tro\u0161kovi energije na pomo\u0107nim mjestima u proizvodnji"
- },
- {
- "children": [
- {
- "name": "Uniformirana radna odje\u0107a i obu\u0107a"
- },
- {
- "name": "Voda (izvorska) za pi\u0107e"
- },
- {
- "name": "Tro\u0161kovi ukrasnog bilja"
- },
- {
- "name": "Tro\u0161kovi opomena"
- },
- {
- "name": "Materijal i sredstva za \u010di\u0161\u0107enje i odr\u017eavanje"
- },
- {
- "name": "Uredski materijal (papir, registratori, olovke, tiskanice, toneri, ulo\u0161ci, kalendari, rokovnici i sl.)"
- },
- {
- "name": "Ambala\u017eni materijal, vrpce za blagajne, blokovi papira, pisa\u010di, naljepnice, etikete i dr."
- },
- {
- "name": "Tro\u0161kovi otpisa sitnog inventara"
- },
- {
- "name": "Ostali materijalni tro\u0161kovi trgovine"
- }
- ],
- "name": "Materijalni tro\u0161kovi administracije, uprave i prodaje"
- },
- {
- "children": [
- {
- "name": "Materijali u pomo\u0107noj djelatnosti (za restoran i dr.)"
- },
- {
- "name": "Ostali izravni i op\u0107i tro\u0161kovi pogona - uslu\u017ene jedinice (HSFI t. 10.17 i MRS 2, t. 10. do 19.)"
- },
- {
- "name": "Poluproizvodi za ugradnju"
- },
- {
- "name": "Pomo\u0107ni materijali (mazivo, ljepila, svrdla, pile, no\u017eevi, brusne plo\u010de i dr.)"
- },
- {
- "name": "Osnovni materijali i sirovine"
- },
- {
- "name": "Dijelovi i sklopovi"
- },
- {
- "name": "Materijal pogonske administracije i menad\u017ementa (uredski potro\u0161ni i sl.)"
- },
- {
- "name": "Tro\u0161kovi oblikovanja proizvoda za posebne kupce"
- },
- {
- "name": "Potro\u0161ni materijal za \u010di\u0161\u0107enje i odr\u017eavanje"
- },
- {
- "name": "Materijal za HTZ za\u0161titu, radna i za\u0161titna odje\u0107a i obu\u0107a"
- }
- ],
- "name": "Tro\u0161kovi sirovina i materijala (za proizvodnju dobara i usluga)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi paleta, gajbi i sl."
- },
- {
- "name": "Tro\u0161kovi neodvojive ambala\u017ee u proizvodnji (boce, limenke, kutije i dr.)"
- }
- ],
- "name": "Tro\u0161kovi ambala\u017ee"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi projekta za temeljna istra\u017eivanja proizvoda"
- }
- ],
- "name": "Tro\u0161kovi istra\u017eivanja i razvoja (Zak. o znan - Nn. br. 46/07.)"
- },
- {
- "children": [
- {
- "name": "Materijal za odr\u017eavanje opreme i objekata"
- },
- {
- "name": "Potro\u0161eni rezervni dijelovi za popravak vlastite opreme"
- },
- {
- "name": "70% tro\u0161kova rez. dijelova i mat. za automob., plovila i zrakopl.za prijevoz(\u010dl.7.,st.1.,t.4.ZoPD)"
- },
- {
- "name": "Tro\u0161ak rez. dijelova (neto + 30% PDV) za slu\u010daj pla\u0107e"
- },
- {
- "name": "30% tro\u0161ka rezervnih dijelova i materijala za odr\u017eavanje automobila i dr. za osobni prijevoz +30% PDV-a"
- },
- {
- "name": "Ostali tro\u0161kovi rezervnih dijelova"
- },
- {
- "name": "Potro\u0161eni vlastiti proizvodi i roba za odr\u017eavanje"
- },
- {
- "name": "Tro\u0161kovi zamjene u jamstvenom roku"
- }
- ],
- "name": "Potro\u0161eni rezervni dijelovi i materijal za odr\u017eavanje"
- },
- {
- "children": [
- {
- "name": "30% tro\u0161ka inventara i autoguma za osobne automobile +30% PDV-a"
- },
- {
- "name": "Trok\u0161. auto guma (neto + 30% PDV) za slu\u010daj pla\u0107e"
- },
- {
- "name": "70% tro\u0161ka autoguma za os. automobile i dr. sredstva prijevoza za potrebe administr., uprave i prodaje"
- },
- {
- "name": "Tro\u0161kovi autoguma (za kamione, autobuse, teretna vozila i strojeve)"
- },
- {
- "name": "Tro\u0161kovi sitnog inventara,"
- },
- {
- "name": "Tro\u0161kovi ambala\u017ee (povratne, posebne) - otpis"
- }
- ],
- "name": "Tro\u0161ak sitnog inventara, ambala\u017ee i autoguma"
- },
- {
- "children": [
- {
- "name": "Ostali tro\u0161kovi energije"
- },
- {
- "name": "Tro\u0161ak goriva za teretna vozila, strojeve i brodove"
- },
- {
- "name": "30% goriva za osobni prijevoz +30% PDV-a"
- },
- {
- "name": "70% tro\u0161kova goriva za pogon automobila za osobni prijevoz(i automobila u najmu)"
- },
- {
- "name": "Gorivo za osob. aut. (neto + 30% PDV) za slu\u010d. pla\u0107e"
- },
- {
- "name": "Plin, toplinska energija, briketi, drva"
- },
- {
- "name": "Tro\u0161ak elektri\u010dne energije"
- }
- ],
- "name": "Potro\u0161ena energija u administraciji, upravi i prodaji"
- }
- ],
- "name": "MATERIJALNI TRO\u0160KOVI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "70% usluga servisa za odr\u017eavanje automobila za osobni prijevoz poduzetnika i zaposlenih"
- },
- {
- "children": [
- {
- "name": "Servis osob. automob. (neto + 30% PDV) za slu\u010daj pla\u0107e u naravi"
- }
- ],
- "name": "Vanjske usluge popravka prodanih a neispravnih dobara u jamstvenom roku"
- },
- {
- "name": "Usluge za\u0161tite na radu i odr\u017eavanja okoli\u0161a"
- },
- {
- "name": "30% usluga odr\u017eavanja prijevoznih sredstava za osobni prijevoz + 30% PDV-a"
- },
- {
- "name": "Nabavljene usluge za investicijsko odr\u017eavanje i popravke (bez vlastitog materijala i dijelova)"
- },
- {
- "name": "Nabavljene usluge teku\u0107eg odr\u017eavanja (bez vlastitog materijala i dijelova)"
- },
- {
- "name": "Usluge odr\u017eavanja softvera i web stranica"
- },
- {
- "name": "Usluge \u010di\u0161\u0107enja i pranja"
- },
- {
- "name": "Ostale servisne usluge i usluge osoba"
- },
- {
- "name": "Usluge za\u0161titara na \u010duvanju imovine i osoba"
- }
- ],
- "name": "Usluge odr\u017eavanja i za\u0161tite (servisne usluge)"
- },
- {
- "children": [
- {
- "name": "Ostali tro\u0161kovi registracije prometala"
- },
- {
- "name": "Tro\u0161ak registracije dostavnih i teret. vozila i autobusa (sveuk.) i automob. bez poreznog ograni\u010denja"
- },
- {
- "name": "Tro\u0161kovi registracije plovila"
- },
- {
- "name": "70% tro\u0161ka registracije automobila, plovila i zrakoplova za prijevoz osoba poduz. (osim osiguranja)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi registr. (neto + 30% PDV) - pla\u0107a"
- }
- ],
- "name": "30% tro\u0161ka registracije sred. za osobni prijevoz + 30% PDV-a (osim tro\u0161kova osiguranja)"
- },
- {
- "name": "Tro\u0161kovi koncesija, licencija i dr. prava na prijevoz"
- },
- {
- "name": "Tro\u0161kovi nadoknada za ceste, takse i sl."
- },
- {
- "name": "Tro\u0161kovi registracije zrakoplova"
- },
- {
- "name": "Tro\u0161kovi dozvola za prometne smjerove"
- }
- ],
- "name": "Usluge registracije prijevoznih sredstava i tro\u0161kovi dozvola"
- },
- {
- "children": [
- {
- "name": "Prijevozne usluge u cestovnom prometu"
- },
- {
- "name": "Ostale usluge prijevoza"
- },
- {
- "name": "Usluge dostave i logistike"
- },
- {
- "name": "Po\u0161tanski tro\u0161kovi"
- },
- {
- "name": "Tro\u0161kovi telefona, interneta i sl."
- },
- {
- "name": "Prijevozne usluge zrakoplova"
- },
- {
- "name": "Prijevozne usluge brodara"
- },
- {
- "name": "Prijevozne usluge \u017eeljeznicom"
- },
- {
- "name": "Usluge taksi- prijevoza"
- },
- {
- "name": "Tro\u0161kovi specijalnih prijevoza"
- }
- ],
- "name": "Tro\u0161kovi telefona, prijevoza i sl."
- },
- {
- "children": [
- {
- "name": "Usluge dorade (oplemenjivanja), izrade, prerade i sl. u proizvodnji i izgradnji"
- },
- {
- "name": "Usluge kooperanata na zajedni\u010dkim uslugama prema tre\u0107ima"
- },
- {
- "name": "Usluge studentskog i omladinskog servisa i na izradi proizvoda"
- },
- {
- "name": "Usluge pripreme teksta za tisak, za web. i sl."
- },
- {
- "name": "Grafi\u010dke usluge tiska i uveza"
- },
- {
- "name": "Usluge hotela i smje\u0161taja radnika na terenu"
- },
- {
- "name": "Usluge za iznajmljeni kapacitet"
- },
- {
- "name": "Usluge rada vanjskog osoblja"
- },
- {
- "name": "Usluge izrade ili popravka po ugovoru o djelu"
- },
- {
- "name": "Ostale vanjske usluge na izradi dobara i proizvodnih usluga"
- }
- ],
- "name": "Tro\u0161kovi vanjskih usluga pri izradi dobara i obavljanju usluga"
- },
- {
- "children": [
- {
- "name": "Autorski honorari (pisana, govorna, prijevodi i dr.)"
- },
- {
- "name": "Tro\u0161kovi drugih dohodaka (ugovora o djelu, akvizitera, trgov. putnika, konzultanata)"
- },
- {
- "name": "Konzultantske i savjetni\u010dke usluge"
- },
- {
- "name": "Usluge specijalisti\u010dkog obrazovanja, znanstvenoistra\u017eiva\u010dke usluge, usluge informacija i sl."
- },
- {
- "name": "Usluge poreznih savjetnika"
- },
- {
- "name": "Knjigovodstvene usluge"
- },
- {
- "name": "Odvjetni\u010dke, bilje\u017eni\u010dke i usluge izrade pravnih akata"
- },
- {
- "name": "Usluge revizije i procjene vrijednosti poduze\u0107a"
- },
- {
- "name": "Usluge vje\u0161ta\u010denja, administracijske usluge, i dr. intelektualne usluge"
- },
- {
- "name": "Naknade za kori\u0161tenje prava intelektualnog vlasni\u0161tva (licencije, ind. prava., robni znak i sl.)"
- }
- ],
- "name": "Intelektualne i osobne usluge"
- },
- {
- "children": [
- {
- "name": "Deratizacija i dezinfekcijske usluge"
- },
- {
- "name": "Dimnja\u010darske i ekolo\u0161ke usluge"
- },
- {
- "name": "Usluge tr\u017enica"
- },
- {
- "name": "Gara\u017eiranje i parkiranje vozila"
- },
- {
- "name": "Voda i odvodnja"
- },
- {
- "name": "Odr\u017eavanje zelenila"
- },
- {
- "name": "Komunalna naknada (za financ. izgradnje)"
- },
- {
- "name": "Odvoz sme\u0107a i fekalija"
- },
- {
- "name": "Veterinarske, sanitarne i usluge zbrinjavanja otpada"
- },
- {
- "name": "Ostale komunalne i ekolo\u0161ke usluge"
- }
- ],
- "name": "Tro\u0161kovi komunalnih i sli\u010dnih usluga"
- },
- {
- "children": [
- {
- "name": "Usluge najma informati\u010dke opreme"
- },
- {
- "name": "Rent-\u00e1-car za prijevoz tereta"
- },
- {
- "name": "30% usluga operativnog lizinga sred. za osobni prijevoz + 30% PDV-a"
- },
- {
- "name": "70% rent-\u00e1-car usluge prijevoza osoba"
- },
- {
- "name": "Usluge operat. najma osob. automob. (neto + 30% PDV) za slu\u010daj pla\u0107e"
- },
- {
- "name": "Zakupnine opreme"
- },
- {
- "name": "30% rent-\u00e1-car usluga prijevoza osoba + 30% PDV-a"
- },
- {
- "name": "70% usluga operativnog lizinga automobila, brodova i zrakoplova za osobni prijevoz osoba poduzetnika"
- },
- {
- "name": "Usluge operativnog (poslovnog) lizinga opreme"
- },
- {
- "name": "Zakupnine - najamnine nekretnina"
- }
- ],
- "name": "Usluge zakupa - lizinga"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi promid\u017ebe najmom medija (stranica portala i sl.)"
- },
- {
- "name": "Ostali tro\u0161kovi promid\u017ebe (osim reprezentacije, dnevnica na slu\u017ebenom putu i sl.)"
- },
- {
- "name": "Usluge unapre\u0111enja prodaje"
- },
- {
- "name": "Usluge istra\u017eivanja tr\u017ei\u0161ta"
- },
- {
- "name": "Usluge sajmova (nadoknada za prostor)"
- },
- {
- "name": "Usluge oblikovanja i ure\u0111enja izlo\u017ebenog i prodajnog prostora"
- },
- {
- "name": "Tro\u0161kovi promid\u017ebe putem tiskovina, TV, plakata i sl."
- },
- {
- "name": "Usluge promid\u017ebenih agencija"
- },
- {
- "name": "Tro\u0161kovi promid\u017ebe u inozemstvu"
- },
- {
- "name": "Tro\u0161ak sponzoriranja \u0161porta i kulture u cilju promid\u017ebe"
- }
- ],
- "name": "Usluge promid\u017ebe, sponzorstva i tro\u0161kovi sajmova"
- },
- {
- "children": [
- {
- "name": "70% vanjskih usluga ugo\u0161\u0107enja (reprezentacije) + 70% PDV-a"
- },
- {
- "name": "Tro\u0161kovi provizija za usluge"
- },
- {
- "name": "Usluge agenata i detektiva"
- },
- {
- "name": "Usluge posredovanja pri prodaji dobara i usluga"
- },
- {
- "name": "30% vanjskih usluga ugo\u0161\u0107enja (reprezentacije)"
- },
- {
- "name": "Usluge posredovanja pri nabavi dobara i usluga"
- }
- ],
- "name": "Usluge reprezentacije - ugo\u0161\u0107ivanja i posredovanja"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi fotokopiranja, prijepisa, izrade naljepnica i fotografija i sl."
- },
- {
- "name": "Ostali nespomenuti vanjski tro\u0161kovi - usluge"
- },
- {
- "name": "Usluge kontrole kakvo\u0107e i atestiranja dobara"
- },
- {
- "name": "Usluge studentskog servisa"
- },
- {
- "name": "Hotelske usluge (u agencijskim poslovima)"
- },
- {
- "name": "Vanjskotrgova\u010dke usluge"
- },
- {
- "name": "\u0160pediterske usluge pri izvozu i sl."
- },
- {
- "name": "Tro\u0161kovi ogla\u0161avanja u tisku za slobodna radna mjesta, objava fin. izvje\u0161\u0107a i sl. (osim promid\u017ebe)"
- },
- {
- "name": "Tro\u0161kovi kori\u0161tenja javnih skladi\u0161ta, luka, pristani\u0161ta, hla\u0111enja i sl."
- },
- {
- "name": "Tro\u0161ak autoputa, tunela i mostarina"
- }
- ],
- "name": "Tro\u0161kovi ostalih vanjskih usluga"
- }
- ],
- "name": "OSTALI VANJSKI TRO\u0160KOVI (TRO\u0160KOVI USLUGA)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Pove\u0107ana amortizacija s temelja revalorizacije-a1"
- }
- ],
- "name": "Pove\u0107ana amortizacija s temelja revalorizacije"
- },
- {
- "children": [
- {
- "name": "Amortizacija biolo\u0161ke imovine (vinogradi, vo\u0107njaci, osnovno stado i sl.)-a1"
- }
- ],
- "name": "Amortizacija biolo\u0161ke imovine (vinogradi, vo\u0107njaci, osnovno stado i sl.)"
- },
- {
- "children": [
- {
- "name": "Amortizacija iznad porezno dopu\u0161tene-a1"
- }
- ],
- "name": "Amortizacija iznad porezno dopu\u0161tene"
- },
- {
- "children": [
- {
- "name": "Amortizacija koncesije, patenata i dr. prava"
- },
- {
- "name": "Amortizacija izdataka za razvoj"
- },
- {
- "name": "Amortizacija goodwila"
- },
- {
- "name": "Amortizacija softvera i ost. prava"
- },
- {
- "name": "Amortizacija ostale nematerijalne imovine"
- }
- ],
- "name": "Amortizacija nematerijalne imovine"
- },
- {
- "children": [
- {
- "name": "Amortizacija poljoprivredne opreme"
- },
- {
- "name": "Amortizacija transportnih sredstava"
- },
- {
- "name": "Amortizacija brodova"
- },
- {
- "name": "Amortizacija opreme"
- },
- {
- "name": "Amortizacija alata i inventara"
- },
- {
- "name": "Amortizacija gra\u0111evina"
- },
- {
- "name": "Amortizacija postrojenja"
- },
- {
- "name": "Amortizacija ostale mater. imovine"
- }
- ],
- "name": "Amortizacija materijalne imovine"
- },
- {
- "children": [
- {
- "name": "Amortiz. osob. aut. za slu\u010d. pla\u0107e (neto + nepriz. PDV)"
- },
- {
- "name": "Amortizacija (otpis) nepriznatog PDV-a"
- },
- {
- "name": "Dio amortizacije osob. aut. i dr. sred. prijevoza u vrijednosti iznad 400.000,00 kn"
- },
- {
- "name": "30% amortizacije osob. aut. i dr. sred. prijevoza"
- },
- {
- "name": "70% amortizacije osob. aut. i dr. sred. prijevoza"
- }
- ],
- "name": "Amortizacija osobnih automobila i dr. sredstava za osobni prijevoz"
- },
- {
- "children": [
- {
- "name": "Amortizacija gra\u0111ev. objekata"
- },
- {
- "name": "Amortizacija ra\u010dunala, ra\u010dunalne opreme i programa te ra\u010dunalne mre\u017ee"
- },
- {
- "name": "Amortizacija osobnih automobila"
- },
- {
- "name": "Amortizacija ostale opreme (poku\u0107stvo, telefonija i dr.)"
- }
- ],
- "name": "Amortizacija objekata i opreme uprave i prodaje"
- }
- ],
- "name": "AMORTIZACIJA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Vrijed. uskla\u0111enja utu\u017eenih kratk. pot. do 5000,00kn (prije zastare,ovr\u0161ni,ste\u010daj i sl.-dio129,139i159)"
- },
- {
- "name": "Vrijednosna uskla\u0111enja zastarjelih potra\u017eivanja (dio sa 129, 139 i 159) - porezno nepriznata"
- },
- {
- "name": "Vrijednosna uskla\u0111enja potra\u017eivanja od kupaca nenapla\u0107ena dulje od 120 dana od dospije\u0107a (veza s 129)"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje kratkotrajnih potra\u017eivanja"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje depozita u bankama, mjenica, \u010dekova i sl. (109 i dio 119)-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje depozita u bankama, mjenica, \u010dekova i sl. (109 i dio 119)"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje danih predujmova (veza s 379)-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje danih predujmova (veza s 379)"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje zaliha (veza s 319, 329, 359 i 369)-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje zaliha (veza s 319, 329, 359 i 369)"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje postrojenja, opreme, alata, pogonskog inventara i transportne imovine (038)"
- },
- {
- "name": "Vrijednosno uskla\u0111enje ostale mater. imovine"
- },
- {
- "name": "Vrijednosno uskla\u0111enje nekretnina (028)"
- },
- {
- "name": "Vrijednosno uskla\u0111enje ulaganja u nekretnine (058)"
- },
- {
- "name": "Vrijednosno uskla\u0111enje biolo\u0161ke imovine (048)"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje dugotrajne materijalne imovine"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje ostale nemat. imov."
- },
- {
- "name": "Vrijednosno uskla\u0111enje prava i dr."
- },
- {
- "name": "Vrijednosno uskla\u0111enje goodwill"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje dugotrajne nematerijalne imovine (018)"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje dugotrajnih potra\u017eivanja (veza sa 078)-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje dugotrajnih potra\u017eivanja (veza sa 078)"
- }
- ],
- "name": "VRIJEDNOSNO USKLA\u0110ENJE DUGOTRAJNE I KRATKOTRAJNE IMOVINE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Tro\u0161kovi ostalih dugoro\u010dnih rezerviranja i tro\u0161kovi rizika-a1"
- }
- ],
- "name": "Tro\u0161kovi ostalih dugoro\u010dnih rezerviranja i tro\u0161kovi rizika"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za mirovine i sli\u010dne tro\u0161kove - obveze (MRS 19)-a1"
- }
- ],
- "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za mirovine i sli\u010dne tro\u0161kove - obveze (MRS 19)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi rezerviranja po \u0161tetnim ugovorima (HSFI 16.21.)-a1"
- }
- ],
- "name": "Tro\u0161kovi rezerviranja po \u0161tetnim ugovorima (HSFI 16.21.)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi dugoro\u010d. rez. za neiskori\u0161teni godi\u0161nji odmor (\u010dl. 11., st. 5. ZoPD i MRS 19) - vidi ra\u010d. 298-a1"
- }
- ],
- "name": "Tro\u0161kovi dugoro\u010d. rez. za neiskori\u0161teni godi\u0161nji odmor (\u010dl. 11., st. 5. ZoPD i MRS 19) - vidi ra\u010d. 298"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za restrukturiranje poduze\u0107a (MRS 37, t. 72. i HSFI t. 16.22)-a1"
- }
- ],
- "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za restrukturiranje poduze\u0107a (MRS 37, t. 72. i HSFI t. 16.22)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za obnovu prirodnog bogatstva (\u010dl. 11., st. 2. ZoPD)-a1"
- }
- ],
- "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za obnovu prirodnog bogatstva (\u010dl. 11., st. 2. ZoPD)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za otpremnine (\u010dl. 11., st. 2. ZoPD)-a1"
- }
- ],
- "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za otpremnine (\u010dl. 11., st. 2. ZoPD)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za rizike u jamstvenom (garancijskom) roku (\u010dl. 11., st. 2. ZoPD)-a1"
- }
- ],
- "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za rizike u jamstvenom (garancijskom) roku (\u010dl. 11., st. 2. ZoPD)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za gubitke po zapo\u010detim sudskim sporovima (\u010dl. 11., st. 2. ZoPD)-a1"
- }
- ],
- "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za gubitke po zapo\u010detim sudskim sporovima (\u010dl. 11., st. 2. ZoPD)"
- }
- ],
- "name": "REZERVIRANJA (v. skupinu 28)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Naknade Fondu za ambala\u017eu (prema materijalu, po jed. proizv., povratna i poticajna ambala\u017ea)"
- },
- {
- "name": "Porez na reklame koje se isti\u010du na javnim mjestima"
- },
- {
- "children": [
- {
- "name": "Porez i carina pri izvozu"
- }
- ],
- "name": "Ostali porezi i pristojbe"
- },
- {
- "name": "Tro\u0161kovi naknadno utvr\u0111enih poreza (npr. PDV, posebni i dr. porezi, osim poreza na dobitak)"
- },
- {
- "name": "Tro\u0161ak poreza koji je ugovorno preuzet pri prodaji (npr. 5% p.p.n.)"
- },
- {
- "name": "Porez na ku\u0107e za odmor"
- },
- {
- "name": "Porez po odbitku"
- },
- {
- "children": [
- {
- "name": "Tro\u0161ak PDV-a iz vlastite potro\u0161nje (ako ve\u0107 nije sadr\u017ean u tro\u0161ku)"
- },
- {
- "name": "Tro\u0161ak PDV-a za koji je prestalo pravo na pretporez"
- },
- {
- "name": "30% PDV-a na osobne automobile i dr. sredstva osobnog prijevoza"
- },
- {
- "name": "PDV na osobne automobile i dr. sred. prijevoza na dio n. v. iznad 400.000,00 kn"
- }
- ],
- "name": "Tro\u0161ak PDV-a koji se ne mo\u017ee priznati"
- },
- {
- "name": "Porez (imovinski) na cestovna vozila, plovne objekte i zrakoplove"
- },
- {
- "name": "Porez na tvrtku odnosno naziv"
- }
- ],
- "name": "Porezi koji ne ovise o dobitku i pristojbe"
- },
- {
- "children": [
- {
- "name": "Spomeni\u010dka renta"
- },
- {
- "name": "Nadoknada za op\u0107ekorisnu funkciju \u0161uma (0,0525%)"
- },
- {
- "name": "\u010clanarine komori (HGK ili HOK) i dopr. za javne ovlasti"
- },
- {
- "name": "\u010clanarine udrugama i strukovnim komorama"
- },
- {
- "name": "Dozvole za kori\u0161tenje autocesta, atesta, certifikata i sl."
- },
- {
- "name": "\u010clanarina za kreditne i potro\u0161a\u010dke kartice"
- },
- {
- "name": "Nadoknada za kori\u0161tenje mineralnih sirovina"
- },
- {
- "name": "Ostala davanja"
- },
- {
- "name": "\u010clanarina turisti\u010dkoj zajednici"
- },
- {
- "name": "Pri\u010duva za odr\u017eavanje zgrade (Zakon o vlasni\u0161tvu - Nar. nov., br. 91/96. do 38/09.)"
- }
- ],
- "name": "\u010clanarine, nadoknade i sli\u010dna davanja"
- },
- {
- "children": [
- {
- "name": "70% tro\u0161kova vlastitih usluga za reprezentaciju + 70% PDV-a"
- },
- {
- "name": "70% tro\u0161kova reprezentacije u darovima (robi i proizvodima + 70% PDV-a"
- },
- {
- "name": "30% od svih neto-tro\u0161kova reprezentacije (vlastitih)"
- },
- {
- "name": "70% tro\u0161kova reprezentacije od uporabe vlastitih brodova, automobila, nekretnina i sl. + 70% PDV-a"
- },
- {
- "name": "Tro\u0161kovi promid\u017ebe (u katalozima, letcima, nagradne igre)"
- },
- {
- "name": "Tro\u0161kovi promid\u017ebe u proizvodima ili robi (\"nije za prodaju\" do 80,00 kn )"
- }
- ],
- "name": "Tro\u0161kovi reprezentacije i promid\u017ebe (interne)"
- },
- {
- "children": [
- {
- "name": "Godi\u0161nje nagrade \u010dlanovima uprave"
- },
- {
- "name": "Tro\u0161kovi usluga vanjske uprave (po ra\u010dunu)"
- },
- {
- "name": "Tro\u0161kovi honorara vanjskim \u010dlanovima uprave"
- },
- {
- "name": "Nadoknade ste\u010dajnim upraviteljima"
- },
- {
- "name": "Nadoknade prokuristima, \u010dlanovima skup\u0161tine dru\u0161tva i dr."
- },
- {
- "name": "Nadoknade \u010dlanovima nadzornog odbora"
- },
- {
- "name": "Nadoknade vanjskim \u010dlanovima uprave"
- }
- ],
- "name": "Tro\u0161kovi \u010dlanova uprave"
- },
- {
- "children": [
- {
- "name": "Ostali tro\u0161kovi zaposlenika"
- },
- {
- "name": "Potpore i pomo\u0107i iznad neoporezivih svota"
- },
- {
- "name": "Potpora zbog bolesti, invalidnosti, smrti, elementarnih nepogoda i sl."
- },
- {
- "name": "Prigodne nagrade (bo\u017ei\u0107nice,uskrsnice,u naravi do 400kn, regres, jubilarne i sl., do 2500kn god.)"
- },
- {
- "name": "Darovi djeci i sli\u010dne potpore (ako nisu dohodak)"
- },
- {
- "name": "Otpremnine (odlazak u mirovinu, otkaz i teh.vi\u0161ka-\u010dl.119.ZOR-a,ozljeda ili prof.bolesti (\u010dl.80.ZOR-a)"
- },
- {
- "children": [
- {
- "name": "Stipendije i nagrade u\u010denicima i studentima iznad neoporezivih svota"
- },
- {
- "name": "Stipendije i nagrade u\u010denicima i studentima do neoporezivih svota"
- }
- ],
- "name": "Stipendije, nagrade u\u010denicima i studentima"
- },
- {
- "name": "Nadoknade za odvojeni \u017eivot"
- },
- {
- "name": "Loko vo\u017enja - Nadoknada za uporabu privatnog automobila u poslovne svrhe za lokalnu vo\u017enju"
- },
- {
- "name": "Tro\u0161kovi prijevoza na posao i s posla"
- }
- ],
- "name": "Nadoknade tro\u0161kova, darovi i potpore"
- },
- {
- "children": [
- {
- "name": "Doprinos za zdravstveno osiguranje na slu\u017ebena putovanja u inozemstvo"
- },
- {
- "name": "Tro\u0161kovi no\u0107enja (po ra\u010dunu hotela i dr.)"
- },
- {
- "name": "Ostali tro\u0161kovi na slu\u017ebenom putu (tro\u0161ak autoceste, tunela, parkiranja, trajekta i dr.)"
- },
- {
- "name": "Tro\u0161kovi slu\u017ebenog puta vanjskih suradnika (bruto s porezima i doprinosima)"
- },
- {
- "name": "Dnevnice za slu\u017ebena putovanja i tro\u0161kovi no\u0107enja u Hrvatskoj"
- },
- {
- "name": "Dnevnice za slu\u017ebena putovanja u inozemstvu"
- },
- {
- "name": "Tro\u0161kovi uporabe vlastitog automobila na slu\u017ebenom putu"
- },
- {
- "name": "Terenski dodatak - pomorski dodatak"
- }
- ],
- "name": "Dnevnice za slu\u017ebena putovanja i putni tro\u0161kovi"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi provizija izdavatelja kreditnih kartica"
- },
- {
- "name": "Bankovne usluge (za inozemni platni promet, te\u010dajnu mar\u017eu i sl.)"
- },
- {
- "name": "Tro\u0161kovi provizija (pri kupnji deviza, brokeru i dr.)"
- },
- {
- "name": "Tro\u0161kovi platnog prometa"
- },
- {
- "name": "Tro\u0161kovi bankovne garancije"
- },
- {
- "name": "Ostali bankovni tro\u0161kovi"
- },
- {
- "name": "Tro\u0161kovi akreditiva"
- },
- {
- "name": "Tro\u0161kovi obrade kredita"
- }
- ],
- "name": "Bankovne usluge i tro\u0161kovi platnog prometa"
- },
- {
- "children": [
- {
- "name": "Premije osiguranja prometnih sredstava (uklju\u010divo i kasko)"
- },
- {
- "name": "Tro\u0161kovi osiguranja dugotrajne materijalne i nematerijalne imovine"
- },
- {
- "name": "Transportno osiguranje dobara"
- },
- {
- "name": "Premije za zdravstveno osiguranje"
- },
- {
- "name": "Tro\u0161kovi premija \u017eivotnog osiguranja (ugovaratelj i korisnik je trgova\u010dko dru\u0161tvo)"
- },
- {
- "name": "Premije dobrovoljnog mirov. osig. (do 6000kn god. po radniku-\u010dl.10.Zak. o porezu na dohodak -NN80/10)"
- },
- {
- "name": "Premije za dokup mirovine zaposlenicima (III. stup) MRS 19 t. 43. i 44."
- },
- {
- "name": "Premije za ostale oblike osiguranja"
- },
- {
- "name": "Premije osiguranja osoba (opasni poslovi, preno\u0161enje novca, putnici i sl.)"
- }
- ],
- "name": "Premije osiguranja"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi slu\u017ebenih glasila"
- },
- {
- "name": "Tro\u0161kovi osnivanja (bilje\u017enik, sud, oglasi, odvjetnik)"
- },
- {
- "name": "Tro\u0161kovi sistematskih kontrolnih lije\u010dni\u010dkih pregleda zaposlenika"
- },
- {
- "name": "Tro\u0161kovi obveznih lije\u010dni\u010dkih pregleda"
- },
- {
- "name": "Tro\u0161kovi zdravstvenog nadzora i kontrola proizvoda, robe, usluge i sl."
- },
- {
- "name": "Sudski tro\u0161kovi i pristojbe"
- },
- {
- "name": "Tro\u0161kovi za priru\u010dnike, \u010dasopise i stru\u010dnu literaturu"
- },
- {
- "children": [
- {
- "name": "Op\u0107e obrazovanje"
- },
- {
- "name": "Posebno obrazovanje"
- }
- ],
- "name": "Tro\u0161kovi obrazovanja zaposlenika (stru\u010dno, seminari, stru\u010dni ispiti,prekval., fakulteti, jezici i sl.)"
- },
- {
- "name": "Ostali nespomenuti nematerijalni tro\u0161kovi (ulaznice za sajmove i dr.)"
- },
- {
- "name": "Tro\u0161kovi licenciranja, certifikata i sl."
- }
- ],
- "name": "Ostali tro\u0161kovi poslovanja - nematerijalni"
- },
- {
- "children": [
- {
- "name": "Tro\u0161ak HRT pretplate"
- },
- {
- "name": "Tro\u0161kovi licenciranih prava"
- },
- {
- "name": "Tro\u0161kovi prava uporabe ra\u010dunalnih programa"
- },
- {
- "name": "Tro\u0161kovi koncesije"
- },
- {
- "name": "Tro\u0161kovi fran\u0161iza, know howa, patenata, uporabe imena, znaka i dr."
- },
- {
- "name": "Tro\u0161kovi prava na proizvodni i sl. postupak"
- },
- {
- "name": "Tro\u0161ak prava na model, nacrt, formulu, plan, iskustvo i sl."
- },
- {
- "name": "Ostali tro\u0161kovi prava kori\u0161tenja"
- }
- ],
- "name": "Tro\u0161kovi prava kori\u0161tenja (osim najmova)"
- }
- ],
- "name": "OSTALI TRO\u0160KOVI POSLOVANJA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Zatezne kamate (\u010dl. 7., st. 1., t. 9. ZoPD)"
- },
- {
- "name": "Ugovorene kamate"
- },
- {
- "name": "Kamate koje se ura\u010dunavaju u zalihe (MRS 23. t.11. i HSFI t. 10.22.)"
- },
- {
- "name": "Kamate - porezno nepriznate"
- }
- ],
- "name": "Kamate od povezanih dru\u0161tava"
- },
- {
- "children": [
- {
- "name": "Te\u010dajne razlike iz odnosa s povezanim dru\u0161tvima-a1"
- }
- ],
- "name": "Te\u010dajne razlike iz odnosa s povezanim dru\u0161tvima"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi usluga uprave koncerna i sl."
- },
- {
- "name": "Rashodi financiranja, tro\u0161kovi popusta i naknadnih odobrenja s povezanim poduzetnicima"
- }
- ],
- "name": "Ostali tro\u0161kovi iz odnosa s povezanim poduzetnicima"
- },
- {
- "children": [
- {
- "name": "Kamate iz lizing poslova"
- },
- {
- "name": "Diskontne kamate po mjenicama i dr. vrijednosnim papirima"
- },
- {
- "name": "Kamate na zajmove pravnih osoba"
- },
- {
- "name": "Kamata na pozajmice \u010dlanova dru\u0161tva i dioni\u010dara"
- },
- {
- "name": "Kamate na zajmove od fizi\u010dkih osoba"
- },
- {
- "name": "Kamate na kredite banaka"
- }
- ],
- "name": "Kamate iz odnosa s nepovezanim dru\u0161tvima"
- },
- {
- "children": [
- {
- "name": "Zatezne kamate iz trgova\u010dkih ugovora"
- },
- {
- "name": "Ostale zatezne kamate"
- },
- {
- "name": "Zatezne kamate na poreze, doprinose i dr. davanja"
- },
- {
- "name": "Zatezne kamate po sudskim presudama"
- },
- {
- "name": "Zatezne kamate izme\u0111u povezanih osoba (por. neprizn.)"
- }
- ],
- "name": "Zatezne kamate"
- },
- {
- "children": [
- {
- "name": "Gubitci iz ulaganja u dionice, udjele i dr. vrij. papire (prodane ispod tro\u0161ka nabave - \u010dl. 10. ZoPD-a1"
- }
- ],
- "name": "Gubitci iz ulaganja u dionice, udjele i dr. vrij. papire (prodane ispod tro\u0161ka nabave - \u010dl. 10. ZoPD"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi smanjenja fin. imovine zbog ugovora o pote\u0161ko\u0107ama (HSFI t. 9.22a i MRS 39. t. 55b.)"
- },
- {
- "name": "Gubitci od smanjenja \u2013 vrijed. uskla\u0111enja fin. imovine za trgovanje (MRS 39. t. 55a. i HSFI t. 9.22b)"
- },
- {
- "name": "Gubitci od smanjenja vrijednosti ostale financ. imov."
- }
- ],
- "name": "Nerealizirani gubitci (rashodi) od financ. imovine"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi valutne klauzule iz tra\u017ebina ili obveza"
- },
- {
- "name": "Tro\u0161kovi burzovnih usluga, emisije vrijednosnih papira i sl."
- },
- {
- "name": "Rashodi s osnove valutne klauzule po obvezama i kreditima"
- },
- {
- "name": "Rashodi s osnove uskla\u0111enja obveza zbog valutne i sl. klauzule (dobavlja\u010di, za predujmove i sl.)"
- },
- {
- "name": "Tro\u0161kovi carine inozemnog financijskog i operativnog lizinga"
- },
- {
- "name": "Ostali nespomenuti financijski tro\u0161kovi"
- }
- ],
- "name": "Ostali financijski tro\u0161kovi"
- },
- {
- "children": [
- {
- "name": "Negativne te\u010dajne razlike nastale na stanjima deviznog ra\u010duna i devizne blagajne"
- },
- {
- "name": "Negativne te\u010dajne razlike iz potra\u017eivanja u inozemstvu"
- },
- {
- "name": "Negativne te\u010d. razlike za ostalo (npr. iz blagajni\u010dkog, razlika kupovnog i srednjeg te\u010daja banke i dr.)"
- },
- {
- "name": "Negativne te\u010dajne razlike iz obveza za nabave u inozemstvu"
- },
- {
- "name": "Negativne te\u010dajne razlike iz kreditnih obveza"
- }
- ],
- "name": "Te\u010dajne razlike iz odnosa s nepovezanim dru\u0161tvima"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi diskonta pri prodaji potra\u017eivanja (faktoring)"
- },
- {
- "name": "Tro\u0161kovi iz financijskih nagodbi"
- },
- {
- "name": "Ostali tro\u0161kovi"
- }
- ],
- "name": "Tro\u0161kovi diskonta i nagodbi"
- }
- ],
- "name": "FINANCIJSKI RASHODI"
- }
- ],
- "name": "TRO\u0160KOVI PREMA VRSTAMA, FINANCIJSKI I OSTALI RASHODI"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ambala\u017ea na zalihi (samo vlastita i vi\u0161ekratna, analitika prema vrstama)-a1"
- }
- ],
- "name": "Ambala\u017ea na zalihi (samo vlastita i vi\u0161ekratna, analitika prema vrstama)"
- },
- {
- "children": [
- {
- "name": "Sitan inventar na zalihi (analitika prema vrstama: alati, mjerni instrumenti, pribori,odje\u0107a, i dr.)"
- }
- ],
- "name": "Sitan inventar na zalihi"
- },
- {
- "children": [
- {
- "name": "Autogume na zalihi-a1"
- }
- ],
- "name": "Autogume na zalihi"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje zaliha-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje zaliha"
- },
- {
- "children": [
- {
- "name": "Odstupanje od cijene-a1"
- }
- ],
- "name": "Odstupanje od cijene"
- }
- ],
- "name": "ZALIHE SITNOG INVENTARA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje danih predujmova-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje danih predujmova"
- },
- {
- "children": [
- {
- "name": "Predujmovi dani uvozniku za nabavu sirovina i materijala, dijelova i inventara-a1"
- }
- ],
- "name": "Predujmovi dani uvozniku za nabavu sirovina i materijala, dijelova i inventara"
- },
- {
- "children": [
- {
- "name": "Predujmovi dobavlja\u010dima sitnog inventara-a1"
- }
- ],
- "name": "Predujmovi dobavlja\u010dima sitnog inventara"
- },
- {
- "children": [
- {
- "name": "Predujmovi dobavlja\u010dima rezervnih dijelova-a1"
- }
- ],
- "name": "Predujmovi dobavlja\u010dima rezervnih dijelova"
- },
- {
- "children": [
- {
- "name": "Predujmovi dobavlja\u010dima materijala-a1"
- }
- ],
- "name": "Predujmovi dobavlja\u010dima materijala"
- },
- {
- "children": [
- {
- "name": "Predujmovi inozemnim dobavlja\u010dima-a1"
- }
- ],
- "name": "Predujmovi inozemnim dobavlja\u010dima"
- }
- ],
- "name": "PREDUJMOVI DOBAVLJA\u010cIMA SIROVINA I MATERIJALA, REZERVNIH DIJELOVA, SITNOG INVENTARA I AUTOGUMA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otpis ambala\u017ee-a1"
- }
- ],
- "name": "Otpis ambala\u017ee"
- },
- {
- "children": [
- {
- "name": "Otpis autoguma-a1"
- }
- ],
- "name": "Otpis autoguma"
- },
- {
- "children": [
- {
- "name": "Sitan inventar u uporabi-a1"
- }
- ],
- "name": "Sitan inventar u uporabi"
- },
- {
- "children": [
- {
- "name": "Ambala\u017ea u uporabi-a1"
- }
- ],
- "name": "Ambala\u017ea u uporabi"
- },
- {
- "children": [
- {
- "name": "Autogume u uporabi-a1"
- }
- ],
- "name": "Autogume u uporabi"
- },
- {
- "children": [
- {
- "name": "Otpis sitnog inventara-a1"
- }
- ],
- "name": "Otpis sitnog inventara"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje sitnog inventara, ambala\u017ee i autoguma-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje sitnog inventara, ambala\u017ee i autoguma"
- }
- ],
- "name": "ZALIHE SITNOG INVENTARA U UPORABI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje zaliha sirovina i materijala-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje zaliha sirovina i materijala"
- },
- {
- "children": [
- {
- "name": "Odstupanje od cijene zaliha-a1"
- }
- ],
- "name": "Odstupanje od cijene zaliha"
- },
- {
- "children": [
- {
- "name": "Materijal u manipulaciji i na putu"
- },
- {
- "name": "Materijal u doradi, obradi i oplemenjivanju"
- },
- {
- "name": "Tro\u0161kovi dorade, obrade i oplemenjivanja"
- }
- ],
- "name": "Materijal u doradi, obradi i manipulaciji"
- },
- {
- "children": [
- {
- "name": "Zalihe komponenti za proizvodnju"
- },
- {
- "name": "Zalihe sjemena i sadnog materijala"
- }
- ],
- "name": "Zalihe materijala za poljoprivredu"
- },
- {
- "children": [
- {
- "name": "Materijal na doradi kod ortaka-a1"
- }
- ],
- "name": "Materijal na doradi kod ortaka"
- },
- {
- "children": [
- {
- "name": "Zalihe pi\u0107a, hrane i dr. u ugostiteljstvu i hotelijerstvu"
- },
- {
- "name": "Zalihe otpadnog i rashodovanog materijala"
- },
- {
- "name": "Zalihe materijala kod kooperanata"
- },
- {
- "name": "Materijal na zalihi u javnom ili drugom skladi\u0161tu"
- },
- {
- "name": "Zalihe materijala s temelja povezane proizvodnje"
- },
- {
- "name": "Zalihe ambala\u017enog materijala"
- },
- {
- "name": "Poluproizvodi za ugradnju ili proizvodnju"
- },
- {
- "name": "Uredski materijal i pribor"
- },
- {
- "name": "Zalihe sirovina i materijala"
- },
- {
- "name": "Zalihe goriva i maziva"
- }
- ],
- "name": "Sirovine i materijal u skladi\u0161tu"
- }
- ],
- "name": "SIROVINE I MATERIJAL NA ZALIHI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obra\u010dun nabave sirovina i materijala, dijelova i sitnog inventara koji se skladi\u0161ti"
- },
- {
- "name": "Obra\u010dun nabave sirovina i materijala i dijelova koji izravno terete tro\u0161kove"
- }
- ],
- "name": "Obra\u010dun tro\u0161kova kupnje"
- },
- {
- "children": [
- {
- "name": "Carina i druge uvozne pristojbe-a1"
- }
- ],
- "name": "Carina i druge uvozne pristojbe"
- },
- {
- "children": [
- {
- "name": "Posebni porezi (tro\u0161arine) koji se ne mogu odbiti-a1"
- }
- ],
- "name": "Posebni porezi (tro\u0161arine) koji se ne mogu odbiti"
- },
- {
- "children": [
- {
- "name": "Materijal i dijelovi u preuzimanju (nema dokumentacije)"
- },
- {
- "name": "Fakturna cijena sitnog inventara, autoguma i ambala\u017ee"
- },
- {
- "name": "Fakturna cijena rezervnih dijelova"
- },
- {
- "name": "Fakturna cijena sirovina i materijala"
- },
- {
- "name": "Fakturna cijena sirovina i materijala na putu"
- }
- ],
- "name": "Kupovna cijena dobavlja\u010da"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi vlastitog transporta"
- },
- {
- "name": "Tro\u0161kovi vlastitog ukrcaja i iskrcaja"
- },
- {
- "name": "Tro\u0161kovi \u0161peditera"
- },
- {
- "name": "Tro\u0161kovi atesta i kontrole"
- },
- {
- "name": "Tro\u0161kovi transporta"
- },
- {
- "name": "Tro\u0161kovi ukrcaja i iskrcaja (fakturirani)"
- },
- {
- "name": "Transportno osiguranje i \u010duvanje"
- },
- {
- "name": "Posebni tro\u0161kovi pakiranja - ambala\u017ee"
- },
- {
- "name": "Tro\u0161kovi dorade i oplemenjivanja za vrijeme dovo\u0111enja na zalihu"
- },
- {
- "name": "Ostali ovisni tro\u0161kovi nabave"
- }
- ],
- "name": "Ovisni tro\u0161kovi nabave (u svezi s dovo\u0111enjem na zalihu)"
- }
- ],
- "name": "OBRA\u010cUN TRO\u0160KOVA KUPNJE ZALIHA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Zalihe otpadaka rezervnih dijelova"
- },
- {
- "name": "Dijelovi i sklopovi za ugradnju (u proizvode)"
- },
- {
- "name": "Rezervni dijelovi za servisne usluge"
- },
- {
- "name": "Zalihe polovnih rezervnih dijelova"
- },
- {
- "name": "Rezervni dijelovi za teku\u0107e i investicijsko odr\u017eavanje"
- }
- ],
- "name": "Rezervni dijelovi na zalihi"
- },
- {
- "children": [
- {
- "name": "Odstupanje od cijene dijelova na zalihi-a1"
- }
- ],
- "name": "Odstupanje od cijene dijelova na zalihi"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje zaliha rezervnih dijelova-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje zaliha rezervnih dijelova"
- }
- ],
- "name": "ZALIHE REZERVNIH DIJELOVA"
- }
- ],
- "name": "ZALIHE SIROVINA I MATERIJALA, REZERVNIH DIJELOVA I SITNOG INVENTARA"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Obveze za kupnju poslovnog udjela"
- },
- {
- "name": "Obveze za upla\u0107eni a neupisani temeljni kapital"
- }
- ],
- "name": "Obveze iz stjecanja udjela"
- },
- {
- "children": [
- {
- "name": "Obveze prema inozemnom poduzet. za PDV"
- },
- {
- "name": "Ostale nespomenute obveze"
- },
- {
- "name": "Obveze iz primjene valutne klauzule"
- },
- {
- "name": "Obveze s osnove sudskih presuda"
- },
- {
- "name": "Obveze iz orta\u0161tva"
- },
- {
- "name": "Obveze za tu\u0111a sredstva"
- },
- {
- "name": "Obveze prema od\u0161tetnim zahtjevima"
- },
- {
- "name": "Obveze prema brokerima za kupljene vrijednosne papire"
- },
- {
- "name": "Obveze za doprinos za komunalnu infrastrukturu"
- },
- {
- "name": "Obveze za PDV iz poslovnih odnosa"
- }
- ],
- "name": "Ostale kratkoro\u010dne obveze"
- },
- {
- "children": [
- {
- "name": "Obveze po poslovima izvoza za tu\u0111i ra\u010dun"
- },
- {
- "name": "Obveze prema uvozniku (ili naru\u010ditelju)"
- }
- ],
- "name": "Obveze iz vanjskotrgova\u010dkog poslovanja"
- },
- {
- "children": [
- {
- "name": "Obveze prema P.J. u inozemstvu"
- },
- {
- "name": "Obveze prema podru\u017enicama u inozemstvu"
- }
- ],
- "name": "Obveze prema poslovnim jedinicama u inozemstvu"
- },
- {
- "children": [
- {
- "name": "Obveze za premije zdravstvenog osiguranja"
- },
- {
- "name": "Obveze za III. stupu mirovinskog osiguranja"
- },
- {
- "name": "Obveze za \u017eivotna osiguranja"
- },
- {
- "name": "Obveze iz osiguranja imovine i osoba"
- },
- {
- "name": "Obveze za dopunsko zdravstveno osiguranje"
- }
- ],
- "name": "Obveze prema osiguravaju\u0107im dru\u0161tvima"
- },
- {
- "children": [
- {
- "name": "Obveze iz poslovanja u slobodnoj zoni-a1"
- }
- ],
- "name": "Obveze iz poslovanja u slobodnoj zoni"
- },
- {
- "children": [
- {
- "name": "Obveze za zateznu kamatu"
- },
- {
- "name": "Obveze za ugovorenu kamatu"
- },
- {
- "name": "Obveze za kamate po sudskim sporovima"
- },
- {
- "name": "Obveze za kamate na zajmove prema poduzetnicima"
- }
- ],
- "name": "Obveze za kamate (analitika prema du\u017enicima i vrstama obveza prema nepovezanim dru\u0161tvima)"
- },
- {
- "children": [
- {
- "name": "Obveze prema nalogodavatelju iz zastupni\u010dke prodaje"
- },
- {
- "name": "Obveze po obra\u010dunu za prodana dobra"
- },
- {
- "name": "Obveze za isplatu komitentu"
- }
- ],
- "name": "Obveze po obra\u010dunu prodanih dobara primljenih u komisiju ili konsignaciju"
- },
- {
- "children": [
- {
- "name": "Obveze prema zaposlenima za zatezne kamate i sl."
- },
- {
- "children": [
- {
- "name": "Obveze iz ovrha na neto-pla\u0107i"
- },
- {
- "name": "Obveze za obustave iz neto-pla\u0107a i nadoknada pla\u0107a za \u010dlanarine, i dr."
- },
- {
- "name": "Obveze za obustave iz neto-pla\u0107e za isplate kredita i pozajmica"
- },
- {
- "name": "Obveze za obustave iz neto-pla\u0107a i nadoknada za sudske zabrane, kazne i sl."
- }
- ],
- "name": "Obveze za obustave iz neto-pla\u0107a i nadoknada pla\u0107a"
- },
- {
- "name": "Obveze prema zaposlenima zbog otpremnine, jubilarne, odvojeni \u017eivot, pomo\u0107 obitelji umrlog posloprimca"
- },
- {
- "name": "Obveze prema zaposlenima za primitke koji se smatraju dohotkom (prehrana, davanja u naravi i sl.)"
- },
- {
- "name": "Obveze za darove i potpore (bo\u017ei\u0107nica, dar djeci, potpora zbog bolesti, regres za g. o. i sl.)"
- },
- {
- "name": "Obveze za nadoknade tro\u0161kova (dnevnice, terenski dod.,tro\u0161kovi sl. puta, km,dolazak na posao i dr.)"
- },
- {
- "name": "Nadoknade pla\u0107a koje se refundiraju (od dr\u017eavnih institucija, od HZZO, od lokalne samoupr.)"
- },
- {
- "name": "Obveze za neto-pla\u0107e"
- },
- {
- "name": "Obveze za obra\u010dunanu bruto-pla\u0107u iz pro\u0161le poslovne godine (koje nisu ispla\u0107ene i XIII. pla\u0107a)"
- },
- {
- "name": "Obveza prema zaposlenima za naknadu \u0161teta: zbog ozljede na radu, neiskori\u0161tenog godi\u0161njeg odmora i sl."
- }
- ],
- "name": "Obveze prema zaposlenicima"
- },
- {
- "children": [
- {
- "name": "Obveze za darovanja (do 2% od ukupnog prihoda)"
- },
- {
- "name": "Obveze za nadoknadu tro\u0161kova (refundacije)"
- },
- {
- "name": "Obveze za naknadno odobrene bonifikacije, casasconte i druge popuste"
- },
- {
- "name": "Obveze za stipendije"
- },
- {
- "name": "Obveze s temelja teku\u0107e nabave u gotovini"
- },
- {
- "name": "Obveze prema vanjskim \u010dlanovima uprave, nadzornog odbora, prokuristima, ste\u010dajnim upraviteljima i sl."
- },
- {
- "name": "Obveze za preuzeta pla\u0107anja temeljem ugovora o cesiji, asignaciji i preuzimanjem duga"
- },
- {
- "name": "Obveze za ugovorene penale, kazne i sl."
- },
- {
- "name": "Obveze za primljene potpore (nisu za prihod)"
- },
- {
- "name": "Ostale kratkoro\u010dne obveze (npr. prema vanjskim suradnicima)"
- }
- ],
- "name": "Kratkoro\u010dne obveze iz nabava i potpora"
- }
- ],
- "name": "OBVEZE PREMA ZAPOSLENIMA I OSTALE OBVEZE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Odgo\u0111ena privremena razlika porezne obveze (analitika po godinama - HSFI t. 12.22. i MRS 12 t. 5.)"
- }
- ],
- "name": "Odgo\u0111ena porezna obveza"
- }
- ],
- "name": "ODGO\u0110ENI POREZI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ostale obveze za ostala javna davanja"
- },
- {
- "name": "Obveze za naknade za ambala\u017eu"
- },
- {
- "name": "Obveze za naknade za iskori\u0161tav. mineral. sirovina"
- },
- {
- "name": "Obveze za spomeni\u010dku rentu"
- },
- {
- "name": "Obveze za koncesije"
- },
- {
- "name": "Obveze za boravi\u0161nu pristojbu"
- },
- {
- "name": "Obveze za zakonske kazne"
- },
- {
- "name": "Obveze prema lokalnoj samoupravi za financiranje komunalne izgradnje (Zakon o komunalnom gospodarstvu)"
- },
- {
- "name": "Obveze za nadoknadu za \u0161ume"
- }
- ],
- "name": "Ostale obveze javnih davanja"
- },
- {
- "children": [
- {
- "name": "Obveze za imovinski porez na motorna vozila i plovne objekte"
- },
- {
- "name": "Obveze za imovinski porez na ku\u0107e za odmor i porez na kori\u0161tenje javnih povr\u0161ina"
- },
- {
- "name": "Obveze za porez na istaknutu reklamu"
- },
- {
- "name": "Obveze za porez na tvrtku ili naziv"
- },
- {
- "name": "Obveza za porez na potro\u0161nju alkoholnih i bezalkoholnih pi\u0107a i piva u ugostiteljstvu"
- },
- {
- "name": "Obveze za porez na zabavne i \u0161portske priredbe"
- },
- {
- "name": "Obveze za porez na nasljedstva i darove"
- },
- {
- "name": "Obveze za ostale poreze \u017eupaniji, gradu ili op\u0107ini"
- }
- ],
- "name": "Obveze za \u017eupanijske (gradske) i op\u0107inske poreze"
- },
- {
- "children": [
- {
- "name": "Obveza za PD po rje\u0161enju poreznog nadzora"
- },
- {
- "children": [
- {
- "name": "Porez na dohodak od kapitala na isplate dobitka i dividendi (iz 2001. do 2004. = 12% + prirez)"
- },
- {
- "name": "Porez na dohodak od kapitala na izuzimanja ili privatni \u017eivot \u010dlanova dru\u0161tva i dioni\u010dara (40%+prirez)"
- },
- {
- "name": "Porez na dohodak od kapitala s osnove opcijskih dionica (25% + prirez)"
- },
- {
- "name": "Porez na dohodak od kapitala na kamate (na zajmove fizi\u010dkih osoba = 40% + prirez)"
- }
- ],
- "name": "Obveze za porez na dohotke od kapitala"
- },
- {
- "name": "Obveze za porez na dobitak"
- },
- {
- "name": "Obveze za porez po odbitku (-15% -\u010dl.31.Zakona o porezu na dobit -na ino usluge intelek. vlas. i dr.)"
- }
- ],
- "name": "Obveze za porez na dobitak, dohodak od kapitala i porez po odbitku"
- },
- {
- "children": [
- {
- "name": "Doprinos za MO iz pla\u0107a (II. stup - analitika prema fondovima)"
- },
- {
- "name": "Doprinos za MO za beneficirani sta\u017e (I. i II. stup)"
- },
- {
- "name": "Doprinos za zdravstveno osiguranje na pla\u0107e"
- },
- {
- "name": "Doprinos za MO iz pla\u0107a (I. stup)"
- },
- {
- "name": "Doprinos za zapo\u0161ljavanje na pla\u0107u"
- },
- {
- "children": [
- {
- "name": "Doprinos za zdravstveno osiguranje na honorar"
- },
- {
- "name": "Doprinos za MO I. stup"
- },
- {
- "name": "Doprinos za MO II. stup"
- }
- ],
- "name": "Doprinosi za osiguranja na druge dohotke"
- },
- {
- "name": "Poseban doprinos za zdravstveno osiguranje na pla\u0107e za ozljede na radu i prof. bolesti"
- },
- {
- "name": "Doprinos HZZO-u na slu\u017ebena putovanja u inozemstvo"
- },
- {
- "name": "Obveze za ostale nespomenute doprinose koji se pla\u0107aju na dohotke"
- }
- ],
- "name": "Obveze za doprinose za osiguranja"
- },
- {
- "children": [
- {
- "name": "Obveze za porez na dohodak iz pla\u0107a i primitaka izjedna\u010denih s pla\u0107om"
- },
- {
- "name": "Obveze za porez i prirez iz stipendija i nagrada u\u010denika na praksi"
- },
- {
- "name": "Obveze za porez i prirez na drugi dohodak (autorski honorari, ug. o djelu, doh. \u010dlanova nadz.i dr.)"
- },
- {
- "name": "Obveze za prirez iz pla\u0107a i primitaka izjedna\u010denih s pla\u0107ama"
- },
- {
- "name": "Obveze za porez i prirez za ostale dohotke"
- }
- ],
- "name": "Obveze za porez i prirez na dohodak"
- },
- {
- "children": [
- {
- "name": "Obveza za razliku poreza i pretporeza u obra\u010dunskom razdoblju"
- },
- {
- "name": "Povrat PDV-a iz putni\u010dkog prometa"
- },
- {
- "name": "Obveza za PDV po kona\u010dnom obra\u010dunu"
- },
- {
- "children": [
- {
- "name": "Obveza za PDV - 22%"
- },
- {
- "name": "Obveza za PDV - 10%"
- },
- {
- "name": "Obveza za PDV - 25%"
- },
- {
- "name": "Obveza za PDV - 23%"
- }
- ],
- "name": "Obveza za PDV po isporukama"
- },
- {
- "children": [
- {
- "name": "Obveza za PDV za predujam - 23%"
- },
- {
- "name": "Obveza za PDV za predujam - 25%"
- },
- {
- "name": "Obveza za PDV za predujam - 10%"
- },
- {
- "name": "Obveza za PDV za predujam - 22%"
- }
- ],
- "name": "Obveza za PDV-a prema ra\u010dunu za predujam"
- },
- {
- "name": "Obveze za PDV s osnove vlastite potro\u0161nje - 23% (za proizv. za reprez. te za o.auto. nab. do 2010.)"
- },
- {
- "children": [
- {
- "name": "Obveza za PDV po nezara\u010dunanim isporukama - 10%"
- },
- {
- "name": "Obveza za PDV po nezara\u010dunanim isporukama - 22%"
- },
- {
- "name": "Obveza za PDV po nezara\u010dunanim isporukama - 23%"
- },
- {
- "name": "Obveza za PDV po nezara\u010dunanim isporukama - 25%"
- }
- ],
- "name": "Obveza za PDV po nezara\u010dunanim isporukama"
- },
- {
- "children": [
- {
- "name": "Obveza za PDV zbog promjene postotka priznavanja PDV-a"
- }
- ],
- "name": "Obveze za ispravljeni PDV zbog prenamjene dobara"
- },
- {
- "name": "Obra\u010dunana a nedospjela obveza za PDV"
- },
- {
- "children": [
- {
- "name": "Obveza za PDV na inozemne usluge"
- },
- {
- "name": "Obveza za PDV po Rje\u0161enju PU"
- }
- ],
- "name": "Obveza za PDV koje se ne izvje\u0161tavaju u obrascu PDV"
- }
- ],
- "name": "Obveze za porez na dodanu vrijednost"
- },
- {
- "children": [
- {
- "name": "Obveze za carinu prema mjernoj jedinici (prelevmani)"
- },
- {
- "name": "Obveze za carinu"
- },
- {
- "name": "Ostale obveze prema carini (za PDV i dr.)"
- },
- {
- "name": "Obveze za carinske pristojbe i takse"
- }
- ],
- "name": "Obveze za carinu i carinske pristojbe"
- },
- {
- "children": [
- {
- "name": "Obveze za \u010dlanarinu granskoj ili strukovnoj komori"
- },
- {
- "name": "Obveza za \u010dlanarinu Obrtni\u010dkoj komori"
- },
- {
- "name": "Obveze za pau\u0161al HOK-u"
- },
- {
- "name": "Obveza za HGK za pau\u0161alnu naknadu"
- },
- {
- "name": "Obveza za HGK za javnu funkciju"
- }
- ],
- "name": "Obveze za \u010dlanarinu komori"
- },
- {
- "children": [
- {
- "name": "Obveze za \u010dlanarinu turist. zajednicama-a1"
- }
- ],
- "name": "Obveze za \u010dlanarinu turist. zajednicama"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obveze za naknade za Hrvatske ceste"
- },
- {
- "name": "Obveze za naknade za Hrvatske autoceste"
- }
- ],
- "name": "Obveza za posebni porez na naftne derivate"
- },
- {
- "name": "Obveze za posebni porez na duhanske proizvode"
- },
- {
- "name": "Obveze za posebni porez na luksuzne proizvode"
- },
- {
- "name": "Obveza za posebni porez pri uvozu automobila, plovila i zrakoplova"
- },
- {
- "name": "Obveza za posebni porez na bezalkoholna pi\u0107a"
- },
- {
- "name": "Obveza za posebni porez na pivo"
- },
- {
- "name": "Obveza za posebni porez na alkohol"
- },
- {
- "name": "Obveza za 5% poreza na promet nekretnina"
- },
- {
- "name": "Obveze za 5% poreza na promet mot. vozila i plovila"
- },
- {
- "name": "Obveza za posebni porez na kavu"
- }
- ],
- "name": "Obveze za posebne poreze (tro\u0161arine - akcize) i dr. poreze dr\u017eavi"
- }
- ],
- "name": "KRATKORO\u010cNE OBVEZE ZA POREZE, DOPRINOSE I SLI\u010cNA DAVANJA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obveze za dugoro\u010dne predujmove za isporuke zaliha"
- },
- {
- "name": "Obveze za dugoro\u010dne predujmove (avanse) za izgradnju objekata i postrojenja (bez PDV-a)"
- },
- {
- "name": "Ostale dugoro\u010dne obveze za predujmove"
- }
- ],
- "name": "Obveze za predujmove"
- },
- {
- "children": [
- {
- "name": "Obveze prema dobavlja\u010dima iz inozemstva (dugoro\u010dne)"
- },
- {
- "name": "Obveze prema vjerovnicima iz ostalih poslovnih aktivnosti"
- },
- {
- "name": "Obveze prema dobavlja\u010dima za zadr\u017eani dio iz jamstva"
- },
- {
- "name": "Obveze prema dobavlja\u010dima s rokom pla\u0107anja duljim od godine dana (npr. kod izgradnje)"
- }
- ],
- "name": "Obveze prema dobavlja\u010dima (neispla\u0107ene dugoro\u010dne obveze prema vjerovnicima s osnove poslovanja)"
- },
- {
- "children": [
- {
- "name": "Obveze po ostalim dugoro\u010d. vrijednos. papirima"
- },
- {
- "name": "Obveze za dugoro\u010dne mjenice"
- },
- {
- "name": "Obveze za dugoro\u010dne komercijalne vrijednosne papire"
- },
- {
- "name": "Obveze za izdane dugoro\u010dne obveznice"
- },
- {
- "name": "Diskont na vrijednosne papire (kao razlika do nominalne vrijednosti)"
- },
- {
- "name": "Obveze za kamate iz obveznica"
- }
- ],
- "name": "Obveze po vrijednosnim papirima (dugoro\u010dnim)"
- },
- {
- "children": [
- {
- "name": "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1"
- }
- ],
- "name": "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)"
- },
- {
- "children": [
- {
- "name": "Obveze za kori\u0161tenje zajmova"
- },
- {
- "name": "Obveze za primljena dobra i usluge"
- }
- ],
- "name": "Obveze prema povezanim poduzetnicima"
- },
- {
- "children": [
- {
- "name": "Obveze za kapare"
- },
- {
- "name": "Obveze s osnove jamstva (realiziranih)"
- },
- {
- "name": "Obveze za dugoro\u010dne zajmove iz inozemstva"
- },
- {
- "name": "Obveze za depozite"
- },
- {
- "name": "Obveze za dugoro\u010dne zajmove prema gra\u0111anima"
- },
- {
- "name": "Obveze za dugoro\u010dne zajmove \u010dlanovima dru\u0161tva"
- },
- {
- "name": "Obveze za dugoro\u010dne financijske zajmove"
- },
- {
- "name": "Obveze za dugoro\u010dne hipotekarne zajmove"
- },
- {
- "name": "Ostale obveze za dugoro\u010dne zajmove"
- }
- ],
- "name": "Obveze za zajmove, depozite i sl."
- },
- {
- "children": [
- {
- "name": "Dugoro\u010dne obveze za kamate"
- },
- {
- "name": "Dugoro\u010dni krediti od inozemnih banaka i drugih inozemnih kreditnih institucija"
- },
- {
- "name": "Dugoro\u010dni krediti od ostalih doma\u0107ih kreditnih institucija (fonda, i dr.)"
- },
- {
- "name": "Dugoro\u010dni krediti od osiguravaju\u0107ih dru\u0161tava (analitika po dru\u0161tvima, pa po sklopljenim ugovorima)"
- },
- {
- "name": "Dugoro\u010dni financijski krediti banaka (analitika po bankama, pa po sklopljenim ugovorima o kreditu)"
- }
- ],
- "name": "Obveze prema bankama i dr. financijskim institucijama"
- },
- {
- "children": [
- {
- "name": "Financijski najam vozila, brodova i dr."
- },
- {
- "name": "Povratni financijski najam (npr. nekretnina brodova, tramvaja, vlakova i dr.)"
- }
- ],
- "name": "Dugoro\u010dne obveze iz financijskog lizinga"
- },
- {
- "children": [
- {
- "name": "Obveze prema Dr\u017eavi (realizirana jamstva, krediti)-a1"
- }
- ],
- "name": "Obveze prema Dr\u017eavi (realizirana jamstva, krediti)"
- },
- {
- "children": [
- {
- "name": "Ostale dugoro\u010dne obveze"
- },
- {
- "name": "Dugoro\u010dne obveze za socijalno osiguranje"
- },
- {
- "name": "Obveze za dugoro\u010dne jam\u010devine"
- },
- {
- "name": "Obveze prema zakladama, komorama i sl."
- },
- {
- "name": "Dugoro\u010dne obveze za porez"
- }
- ],
- "name": "Ostale dugoro\u010dne obveze"
- }
- ],
- "name": "DUGORO\u010cNE OBVEZE (za du\u017ee od jedne godine)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Primljeni predujmovi koji nisu pod PDV-om"
- },
- {
- "name": "Primljeni predujmovi za koje su izdani ra\u010duni s PDV-om"
- },
- {
- "name": "Obveze za predujmove gra\u0111ana"
- },
- {
- "name": "Primljeni predujmovi iz inozemstva"
- }
- ],
- "name": "Obveze za predujmove"
- },
- {
- "children": [
- {
- "name": "Obveze za nefakturirane a preuzete isporuke robe i usluge-a1"
- }
- ],
- "name": "Obveze za nefakturirane a preuzete isporuke robe i usluge"
- },
- {
- "children": [
- {
- "name": "Dobavlja\u010di usluga iz inozemstva"
- },
- {
- "name": "Dobavlja\u010di dobara iz inozemstva"
- },
- {
- "name": "Dobavlja\u010di prava na fran\u0161izu, uporabu imena i sl."
- },
- {
- "name": "Dobavlja\u010di prava intelektualnog vlasni\u0161tva, istra\u017eivanja tr\u017ei\u0161ta i dr."
- }
- ],
- "name": "Dobavlja\u010di iz inozemstva (analitika prema dobavlja\u010dima)"
- },
- {
- "children": [
- {
- "name": "Dobavlja\u010di zadruge, ustanove i dr."
- },
- {
- "name": "Dobavlja\u010di iz operativnog lizinga (za najmove)"
- },
- {
- "name": "Dobavlja\u010di iz orta\u010dkog ugovora"
- },
- {
- "name": "Dobavlja\u010di opreme, postrojenja i nekretnina"
- },
- {
- "name": "Dobavlja\u010di nematerijalne imovine"
- },
- {
- "name": "Dobavlja\u010di dobara"
- },
- {
- "name": "Dobavlja\u010di usluga"
- }
- ],
- "name": "Obveze prema dobavlja\u010dima u zemlji (analitika prema dobavlja\u010dima)"
- },
- {
- "children": [
- {
- "name": "Obveze za ostale komunalne usluge"
- },
- {
- "name": "Obveze za usluge odvodnje i odvoza sme\u0107a"
- },
- {
- "name": "Obveze za energetske isporuke"
- }
- ],
- "name": "Dobavlja\u010di komunalnih usluga"
- },
- {
- "children": [
- {
- "name": "Obveze s osnove ugovora o djelu i akviziterstva"
- },
- {
- "name": "Obveze prema studentima i u\u010denicima za rad preko studentskog servisa"
- },
- {
- "name": "Dobavlja\u010di kooperanti - fizi\u010dke osobe"
- },
- {
- "name": "Dobavlja\u010di, obrtnici i slobodna zanimanja"
- },
- {
- "name": "Dobavlja\u010di fizi\u010dke osobe (za isporu\u010dene osnovne proizvode poljodjelstva, ribarstva i \u0161umarstva)"
- },
- {
- "name": "Dobavlja\u010di za isporu\u010denu osobnu imovinu"
- },
- {
- "name": "Obveze s osnove autorskih prava, inovacija, patenata i sl."
- },
- {
- "name": "Ostali dobavlja\u010di - fizi\u010dke osobe"
- }
- ],
- "name": "Dobavlja\u010di fizi\u010dke osobe"
- }
- ],
- "name": "OBVEZE PREMA DOBAVLJA\u010cIMA, ZA PREDUJMOVE I OSTALE OBVEZE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ostale obveze s osnove udjela u dobitku"
- },
- {
- "name": "Obveze iz dobitka prema tajnim \u010dlanovima"
- },
- {
- "name": "Obveze prema zadrugarima iz rezultata"
- },
- {
- "name": "Obveze za sudjeluju\u0107e dobitke u rezultatu iz zajedni\u010dkog pothvata"
- },
- {
- "name": "Obveze za dividende dioni\u010darima"
- },
- {
- "name": "Obveze s osnove udjela u dobitku (analitika prema \u010dlanovima)"
- }
- ],
- "name": "Obveze s osnove udjela u rezultatu"
- },
- {
- "children": [
- {
- "name": "Obveze za kamate prema povezanim dru\u0161tvima"
- },
- {
- "name": "Ostale kratkoro\u010dne obveze prema povezanim dru\u0161tvima"
- },
- {
- "name": "Obveze prema osnovanim ustanovama, zadrugama i sl."
- },
- {
- "name": "Obveze za predujmove od povezanih dru\u0161tvima"
- },
- {
- "name": "Obveze prema povezanim dru\u0161tvima za zalihe (poluproizvoda, robe i sl.)"
- },
- {
- "name": "Obveze za raspore\u0111eni dobitak iz poslovanja prema povezanim dru\u0161tvima"
- },
- {
- "name": "Obveze za zajmove prema povezanim dru\u0161tvima"
- },
- {
- "name": "Obveze prema podru\u017enicama"
- }
- ],
- "name": "Obveze prema povezanim poduzetnicima"
- }
- ],
- "name": "KRATKORO\u010cNE OBVEZE PREMA POVEZANIM PODUZETNICIMA I S OSNOVE UDJELA U REZULTATU (do jedne godine)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obveze za izdane \u010dekove-a1"
- }
- ],
- "name": "Obveze za izdane \u010dekove"
- },
- {
- "children": [
- {
- "name": "Obveze za dane mjenice"
- },
- {
- "name": "Obveze za dane mjeni\u010dne akcepte"
- }
- ],
- "name": "Obveze za izdane mjenice"
- },
- {
- "children": [
- {
- "name": "Obveze po ostalim kratkoro\u010dnim vrijednosnim papirima"
- },
- {
- "name": "Obveze po izdanim zadu\u017enicama"
- },
- {
- "name": "Obveze po izdanim obveznicama"
- },
- {
- "name": "Obveze po izdanim komercijalnim zapisima"
- },
- {
- "name": "Obveze za kamate sadr\u017eane u vrijed. papirima"
- }
- ],
- "name": "Obveze po izdanim vrijednosnim papirima"
- },
- {
- "children": [
- {
- "name": "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1"
- }
- ],
- "name": "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)"
- },
- {
- "children": [
- {
- "name": "Obveze za zajmove od ustanova, zadruga i sl."
- },
- {
- "name": "Obveze za financijske zajmove od dru\u0161tava"
- },
- {
- "name": "Obveze za dio dospjelih dugoro\u010dnih zajmova koji se trebaju platiti u roku 12 mj."
- },
- {
- "name": "Obveze za kratkoro\u010dne zajmove iz inozemstva"
- },
- {
- "name": "Obveze za zajmove \u010dlanova dru\u0161tva"
- },
- {
- "name": "Obveze za zajmove prema gra\u0111anima"
- },
- {
- "name": "Obveze za depozite, jam\u010devine i kapare"
- },
- {
- "name": "Obveze po kontokorentnom ra\u010dunu"
- },
- {
- "name": "Ostali kratkoro\u010dni zajmovi i sl."
- },
- {
- "name": "Obveze za kaucije"
- }
- ],
- "name": "Obveze s osnove zajmova, depozita i sl."
- },
- {
- "children": [
- {
- "name": "Obveze za prekora\u010denje na ra\u010dunu (okvirni kredit)"
- },
- {
- "name": "Obveze za kamate prema bankama"
- },
- {
- "name": "Obveze prema bankama po napla\u0107enim garancijama"
- },
- {
- "name": "Obveze po ispla\u0107enom akreditivu"
- },
- {
- "name": "Obveze prema ostalim kreditnim institucijama (\u0161tedionicama, mirovinskom fondu i dr.)"
- },
- {
- "name": "Obveze prema kreditnim institucijama i bankama u inozemstvu"
- },
- {
- "name": "Obveze za kratkoro\u010dne kredite u banci (analitika po bankama a unutar banke po ugovorima o kreditu)"
- },
- {
- "name": "Obveze za kratkoro\u010dne kredite u osiguravaju\u0107im dru\u0161tvima (analitika po dru\u0161tvima i kreditima)"
- },
- {
- "name": "Obveze za kamate prema financ. institucijama"
- },
- {
- "name": "Ostale obveze prema kreditnim institucijama"
- }
- ],
- "name": "Obveze prema bankama i drugim financijskim institucijama"
- },
- {
- "children": [
- {
- "name": "Obveze prema izdavateljima kreditnih kartica (analitika prema karti\u010darima)-a1"
- }
- ],
- "name": "Obveze prema izdavateljima kreditnih kartica (analitika prema karti\u010darima)"
- },
- {
- "children": [
- {
- "name": "Obveze s temelja eskontiranih mjenica"
- },
- {
- "name": "Ostale obveze iz eskonta vrijednosnih papira"
- },
- {
- "name": "Obveze iz otkupa tra\u017ebina"
- }
- ],
- "name": "Obveze iz eskontnih poslova"
- },
- {
- "children": [
- {
- "name": "Obveze s osnove dugotrajne imovine namijenjene prodaji (analitika prema izvorima)-a1"
- }
- ],
- "name": "Obveze s osnove dugotrajne imovine namijenjene prodaji (analitika prema izvorima)"
- }
- ],
- "name": "KRATKORO\u010cNE FINANCIJSKE OBVEZE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ostala dugoro\u010dna rezerviranja za rizike i dr."
- },
- {
- "name": "Dugoro\u010dno rezerviranje za restrukturiranje (MRS 37 i HSFI t. 16.22.)"
- },
- {
- "name": "Dugor. rezerv. za obnovu prirodnog bogatstva-dug. rezer. za neiskor. g.o.(MRS19.t14.,HSFI13) -vidi 298"
- },
- {
- "name": "Dugoro\u010dna rezerviranja za gubitke po zapo\u010detim sudskim sporovima"
- },
- {
- "name": "Rezerviranje za ugovore s pote\u0161ko\u0107ama (MRS 37, t. 66. i HSFI t. 16.21.)"
- },
- {
- "name": "Dugoro\u010dna rezerviranja za tro\u0161kove izdanih jamstava za prodana dobra"
- }
- ],
- "name": "Druga rezerviranja"
- },
- {
- "children": [
- {
- "name": "Dugor. rezerv. za odg. pla\u0107. poreza i dopr."
- }
- ],
- "name": "Rezerviranja za porezne obveze"
- },
- {
- "children": [
- {
- "name": "Rezerviranja za otpremnine"
- },
- {
- "name": "Rezerviranja za mirovine"
- }
- ],
- "name": "Rezerviranja za otpremnine i mirovine"
- }
- ],
- "name": "DUGORO\u010cNA REZERVIRANJA ZA RIZIKE I TRO\u0160KOVE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rezerviranje tro\u0161ka za neiskori\u0161tene godi\u0161nje odmore-a1"
- }
- ],
- "name": "Rezerviranje tro\u0161ka za neiskori\u0161tene godi\u0161nje odmore"
- },
- {
- "children": [
- {
- "name": "Ostala pasivna vremenska razgrani\u010denja tro\u0161kova"
- }
- ],
- "name": "Ostala pasivna vremenska razgrani\u010denja"
- },
- {
- "children": [
- {
- "name": "Obra\u010dunani ostali tro\u0161kovi poslovanja (prijevoz, bankovne usluge i platni promet, reprez. i dr.)"
- },
- {
- "name": "Ura\u010dunani tro\u0161kovi slu\u017ebenih glasila i stru\u010dnih \u010dasopisa"
- },
- {
- "name": "Obra\u010dunani rad po ugovoru o djelu, autor. hon."
- },
- {
- "name": "Obra\u010dunane a nepla\u0107ene usluge kori\u0161tene u obra\u010dunskom razdoblju"
- },
- {
- "name": "Obra\u010dunani tro\u0161kovi premije osiguranja"
- },
- {
- "name": "Obra\u010dunani kalo, rastep, kvar i lom"
- },
- {
- "name": "Obra\u010dunana najamnina iz operativnog (poslovnog) najma"
- },
- {
- "name": "Obra\u010dunani tro\u0161kovi za koje nije primljena faktura (telefon, grijanje, el. energija, plin, voda i sl.)"
- },
- {
- "name": "Obra\u010dunani tro\u0161kovi reklame, propagande i sajmova"
- },
- {
- "name": "Obra\u010dunani tro\u0161kovi teku\u0107eg odr\u017eavanja"
- }
- ],
- "name": "Odgo\u0111eno pla\u0107anje tro\u0161kova"
- },
- {
- "children": [
- {
- "name": "Obra\u010dunani tro\u0161kovi autorskih prava"
- },
- {
- "name": "Odgo\u0111eno pla\u0107anje tro\u0161kova za ostala prava"
- },
- {
- "name": "Obra\u010dunani tro\u0161kovi fran\u0161iza, kori\u0161tenih trgova\u010dkih znakova, prava i sl."
- },
- {
- "name": "Obra\u010dunani tro\u0161kovi licencija"
- }
- ],
- "name": "Obra\u010dunani tro\u0161kovi kori\u0161tenih prava"
- },
- {
- "children": [
- {
- "name": "Obra\u010dunani ovisni tro\u0161kovi nabave (za koje nisu primljeni ra\u010duni)-prijevoz, osiguranje, \u0161pedicija i dr."
- }
- ],
- "name": "Obra\u010dunani tro\u0161kovi nabave dobara"
- },
- {
- "children": [
- {
- "name": "Odgo\u0111eni prihodi iz orta\u0161tva"
- },
- {
- "name": "Ostali odgo\u0111eni prihodi budu\u0107eg razdoblja"
- },
- {
- "name": "Odgo\u0111eni prihodi radi neizvjesnih tro\u0161kova"
- },
- {
- "name": "Obra\u010dunani prihodi budu\u0107eg razdoblja koji su rezultat primjene ra\u010dunovodstvene politike"
- },
- {
- "name": "Odgo\u0111eno priznavanje prihoda kad se predvi\u0111a povrat robe"
- },
- {
- "name": "Odgo\u0111eni prihodi iz otkupa tra\u017ebine (faktoring koji nije zara\u0111en)"
- },
- {
- "name": "Odgo\u0111eni prihodi od kamata iz financijskog lizinga"
- },
- {
- "name": "Odgo\u0111eni prihodi iz operativnog lizinga"
- },
- {
- "name": "Obra\u010dunane (anticipativne) kamate na dane zajmove i zatezne kamate (za budu\u0107e razdoblje)"
- },
- {
- "name": "Unaprijed obra\u010dunane ili napla\u0107ene \u0161kolarine"
- }
- ],
- "name": "Obra\u010dunani prihodi budu\u0107eg razdoblja"
- },
- {
- "children": [
- {
- "name": "Odgo\u0111eni prihodi iz potpora za zapo\u0161ljavanje"
- },
- {
- "name": "Odgo\u0111eni prihodi iz potpora za dug. nemat. i mat. imovinu (analitike po primitcima, investicijama)"
- },
- {
- "name": "Odgo\u0111eno priznavanje prihoda za unaprijed napla\u0107ene subvencije i potpore"
- },
- {
- "name": "Odgo\u0111eni prihodi ostalih potpora"
- }
- ],
- "name": "Odgo\u0111eno priznavanje prihoda iz dr\u017eavnih potpora (HSFI t. 15.37 i MRS 20, t. 12. i 24.)"
- },
- {
- "children": [
- {
- "name": "Odgo\u0111eni prihodi zbog rizika naplate (HSFI t. 15.71 u svezi s t. 15.24)"
- },
- {
- "name": "Razgrani\u010deni vi\u0161ak prihoda od prodaje i povratnog financijskog najma (MRS 17, t. 59.)"
- }
- ],
- "name": "Odgo\u0111eno priznavanje prihoda"
- },
- {
- "children": [
- {
- "name": "Odgo\u0111eni prihod s osnove nefakturiranih isporuka dobara i usluga-a1"
- }
- ],
- "name": "Odgo\u0111eni prihod s osnove nefakturiranih isporuka dobara i usluga"
- },
- {
- "children": [
- {
- "name": "Nerealizirani dobitci iz financijske imovine (HSFI 9 i MRS 39)-a1"
- }
- ],
- "name": "Nerealizirani dobitci iz financijske imovine (HSFI 9 i MRS 39)"
- }
- ],
- "name": "ODGO\u0110ENO PLA\u0106ANJE TRO\u0160KOVA I PRIHOD BUDU\u0106EG RAZDOBLJA"
- }
- ],
- "name": "KRATKORO\u010cNE I DUGORO\u010cNE OBVEZE, DUGORO\u010cNA REZERVIRANJA, ODGO\u0110ENA PLA\u0106ANJA I PRIHODI BUDU\u0106EG RAZDOBLJA"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od zaposlenih \u010dlanova dru\u0161tva i ostalih potra\u017eivanja-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od zaposlenih \u010dlanova dru\u0161tva i ostalih potra\u017eivanja"
- },
- {
- "children": [
- {
- "name": "Ostala poslovna potra\u017eivanja"
- },
- {
- "name": "Potra\u017eivanja od zastupnika"
- },
- {
- "name": "Potra\u017eivanja za naknadne popuste"
- },
- {
- "name": "Potra\u017eivanja od ortaka"
- }
- ],
- "name": "Ostala poslovna potra\u017eivanja"
- },
- {
- "children": [
- {
- "name": "Ostala potra\u017eivanja od vanjskih suradnika"
- },
- {
- "name": "Potra\u017eivanja za ispla\u0107ene svote"
- },
- {
- "name": "Potra\u017eivanja za predujmljene honorare"
- },
- {
- "name": "Potra\u017eivanja za dane nov\u010dane svote za nabave u gotovini (za tr\u017ei\u0161ni nakup, za karnete i dr.)"
- },
- {
- "name": "Potra\u017eivanja za manjkove i u\u010dinjene \u0161tete (s PDV-om)"
- },
- {
- "name": "Potra\u017eivanja od zaposlenih za vi\u0161e ispla\u0107enu pla\u0107u"
- },
- {
- "name": "Potra\u017eivanja za ispla\u0107eni predujam za slu\u017ebeni put"
- },
- {
- "name": "Potra\u017eivanja od zaposlenika za pla\u0107ene privatne tro\u0161kove (npr. po slu\u017ebenoj kred. kartici)"
- },
- {
- "name": "Potra\u017eivanja od zaposlenika za primitak u naravi"
- },
- {
- "name": "Potra\u017eivanja za prehranu, kazne, za kori\u0161tenje odmarali\u0161ta i sl."
- },
- {
- "name": "Potra\u017eivanja od zaposlenih za manje pla\u0107ene poreze i doprinose"
- },
- {
- "name": "Ostala potra\u017eivanja od zaposlenih"
- }
- ],
- "name": "Potra\u017eivanja od vanjskih suradnika"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja od \u010dlanova zadruge"
- },
- {
- "name": "Potra\u017eivanja od \u010dlanova ustanove"
- },
- {
- "name": "Potra\u017eivanja od \u010dlanova dru\u0161tva za privatne tro\u0161kove"
- },
- {
- "name": "Potra\u017eivanja od \u010dlanova dru\u0161tva za predujmljeni dobitak - dividendu"
- }
- ],
- "name": "Potra\u017eivanja od \u010dlanova poduzetnika"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za sredstva u slobodnoj zoni-a1"
- }
- ],
- "name": "Potra\u017eivanja za sredstva u slobodnoj zoni"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja (iz skupine 12 i 13)-a1"
- }
- ],
- "name": "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja (iz skupine 12 i 13)"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za doznake novca, za dobitak i dr."
- },
- {
- "name": "Potra\u017eivanja za isporu\u010dena dobra i usluge"
- }
- ],
- "name": "Potra\u017eivanja od poslovnih jedinica u inozemstvu"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja od banaka za prodaju na potro\u0161a\u010dki kredit-a1"
- }
- ],
- "name": "Potra\u017eivanja od banaka za prodaju na potro\u0161a\u010dki kredit"
- }
- ],
- "name": "POTRA\u017dIVANJA OD ZAPOSLENIH I OSTALA POTRA\u017dIVANJA (kratkotrajna)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Potra\u017eivanja ste\u010dena cesijom, asignacijom i preuzimanjem duga od prodaje"
- },
- {
- "name": "Potra\u017eivanja za tantijeme (nadoknade za kori\u0161tenje patenta, znaka i autorskih prava)"
- },
- {
- "name": "Potra\u017eivanja iz od\u0161tetnih zahtjeva (od osiguravaju\u0107ih dru\u0161tava)"
- },
- {
- "name": "Potra\u017eivanja za dana jamstva i \u010dinidbe"
- },
- {
- "name": "Potra\u017eivanja od \u010dlanova dru\u0161tva za pokri\u0107e gubitka"
- },
- {
- "name": "Potra\u017eivanja od kooperanata, zadrugara, ustanove"
- },
- {
- "name": "Potra\u017eivanja za nadoknadu tro\u0161kova iz jamstva"
- },
- {
- "name": "Ostala potra\u017eivanja"
- },
- {
- "name": "Potra\u017eivanja za poreze iz poslovnih odnosa"
- },
- {
- "name": "Potra\u017eivanja za udjel u dobitku - prihodu u investicijskom fondu"
- }
- ],
- "name": "Ostala kratkoro\u010dna potra\u017eivanja"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od kupaca"
- },
- {
- "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od povezanih dru\u0161tava"
- },
- {
- "name": "Vrijednosno uskla\u0111enje od poduzetnika iz sudjeluju\u0107ih interesa"
- },
- {
- "name": "Vrijednosno uskla\u0111enje kamata"
- },
- {
- "name": "Vrijednosno uskla\u0111enje za dane predujmove za usluge"
- },
- {
- "name": "Vrijednosno uskla\u0111enje ostalih potra\u017eivanja (ra\u010duni 126 do 128)"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje potra\u017eivanja"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja od podru\u017enica"
- },
- {
- "name": "Potra\u017eivanja za kamate od povezanih dru\u0161tava"
- },
- {
- "name": "Potra\u017eivanja za udio u dobitku d.o.o.-a"
- },
- {
- "name": "Ostala kratkoro\u010dna potra\u017eivanja od povezanih poduzetnika"
- },
- {
- "name": "Potra\u017eivanja za dividende od povezanih dru\u0161tava"
- },
- {
- "name": "Potra\u017eivanja za prodaju - isporuku povezanim dru\u0161tvima"
- },
- {
- "name": "Potra\u017eivanja za nadoknadu gubitka od povezanih dru\u0161tava (\u010dl. 489. ZTD)"
- },
- {
- "name": "Potra\u017eivanja za isporuke povezanim dru\u0161tvima u inozemstvu"
- },
- {
- "name": "Potra\u017eivanja iz ulaganja radi pove\u0107anja udjela (do upisa u t.k.)"
- }
- ],
- "name": "Potra\u017eivanja od povezanih poduzetnika (s vi\u0161e od 20% udjela - ovisni poduzet.)"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za kamate"
- },
- {
- "name": "Ostala potra\u017eivanja od sudjeluju\u0107ih dru\u0161tava"
- },
- {
- "name": "Potra\u017eivanja za isporuke dobara i usluga"
- },
- {
- "name": "Potra\u017eivanja za dividendu - dobitak"
- }
- ],
- "name": "Potra\u017eivanja od sudjeluju\u0107ih poduzetnika (u kojima se dr\u017ei manje od 20% udjela)"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za nefakturiranu isporuku dobara ili usluga"
- },
- {
- "name": "Potra\u017eivanja od ostalih prodaja"
- },
- {
- "name": "Kupci gra\u0111ani i prodaja na potro\u0161a\u010dki kredit"
- },
- {
- "name": "Potra\u017eivanja za prodaju prava"
- },
- {
- "name": "Potra\u017eivanja od kupaca usluga (servisne, najmovi, ustupanje radne snage, kapaciteta i dr.)"
- },
- {
- "name": "Potra\u017eivanja od kupaca dobara"
- },
- {
- "name": "Potra\u017eivanja za prodaju na kreditne kartice"
- },
- {
- "name": "Kupci zastupni\u010dke i fran\u0161izne prodaje"
- },
- {
- "name": "Potra\u017eivanja od kupaca za prodanu robu iz komisije"
- },
- {
- "name": "Kupci imovinskih sredstava, inventara, materijala, otpadaka i sl."
- }
- ],
- "name": "Potra\u017eivanja od kupaca"
- },
- {
- "children": [
- {
- "name": "Kupci dobara iz inozemstva"
- },
- {
- "name": "Kupci usluga iz inozemstva"
- },
- {
- "name": "Kupci prava iz inozemstva"
- }
- ],
- "name": "Kupci u inozemstvu"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja od izvoznika"
- },
- {
- "name": "Potra\u017eivanja po poslovima uvoza za tu\u0111i ra\u010dun"
- }
- ],
- "name": "Potra\u017eivanja iz vanjskotrgova\u010dkog poslovanja (s osnove uvoza odnosno izvoza za tu\u0111i ra\u010dun)"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za predujam za kupnju dionica i udjela"
- },
- {
- "name": "Potra\u017eivanja od komisionara"
- },
- {
- "name": "Potra\u017eivanja s osnove prodaje udjela i dionica"
- },
- {
- "name": "Potra\u017eivanja za nakladno odobrene popuste (bonifikacije, casa-sconto, rabat i sl.)"
- }
- ],
- "name": "Potra\u017eivanja s osnove ostalih aktivnosti"
- },
- {
- "children": [
- {
- "name": "Kamate iz ostalih tra\u0111bina"
- },
- {
- "name": "Potra\u017eivanje za kamatu iz danih zajmova"
- },
- {
- "name": "Potra\u017eivanja za kamate po nagodbama"
- },
- {
- "name": "Potra\u017eivanja za zatezne kamate (koje nisu pripisane glavnici)"
- },
- {
- "name": "Potra\u017eivanja od kupaca za ugovorene kamate (koje nisu pripisane glavnici)"
- }
- ],
- "name": "Potra\u017eivanja za kamate"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za predujmove za usluge (koje nisu u svezi sa zalihama i dugotr. imov.)-a1"
- }
- ],
- "name": "Potra\u017eivanja za predujmove za usluge (koje nisu u svezi sa zalihama i dugotr. imov.)"
- }
- ],
- "name": "POTRA\u017dIVANJA (KRATKOTRAJNA)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ostala nov\u010dana sredstva-a1"
- }
- ],
- "name": "Ostala nov\u010dana sredstva"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje depozita u bankama-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje depozita u bankama"
- },
- {
- "children": [
- {
- "name": "Otvoreni akreditiv u inozemnoj banci"
- },
- {
- "name": "Otvoreni devizni akreditiv u doma\u0107oj banci"
- },
- {
- "name": "Ecsrow ra\u010dun"
- }
- ],
- "name": "Otvoreni akreditiv u stranim valutama"
- },
- {
- "children": [
- {
- "name": "Devizna blagajna za tro\u0161kove prijevoza robe u inozemstvo"
- },
- {
- "name": "Devizna blagajna za mjenja\u010dke poslove"
- },
- {
- "name": "Glavna devizna blagajna"
- },
- {
- "name": "Devizna blagajna za slu\u017ebena putovanja u inozemstvo"
- },
- {
- "name": "Devizna blagajna za razne isplate"
- }
- ],
- "name": "Devizna blagajna"
- },
- {
- "children": [
- {
- "name": "Novac za kupnju deviza-a1"
- }
- ],
- "name": "Novac za kupnju deviza"
- },
- {
- "children": [
- {
- "name": "\u017diro-ra\u010dun prijelazni konto"
- },
- {
- "name": "Ra\u010dun dru\u0161tva u osnivanju"
- },
- {
- "name": "Transakcijski u banci (analitika po ra\u010dunima u bankama i \u0161tedionicama)"
- },
- {
- "name": "Podra\u010dun dru\u0161tva"
- }
- ],
- "name": "Transakcijski ra\u010duni u bankama"
- },
- {
- "children": [
- {
- "name": "Otvoreni akreditiv u doma\u0107oj banci-a1"
- }
- ],
- "name": "Otvoreni akreditiv u doma\u0107oj banci"
- },
- {
- "children": [
- {
- "name": "Blagajna radne jedinice"
- },
- {
- "name": "Blagajna recepcije (\u0161anka)"
- },
- {
- "name": "Blagajna servisa"
- },
- {
- "name": "Blagajna prodavaonice"
- },
- {
- "name": "Blagajna vrijednosnica (po\u0161tanskih, taksenih maraka i dr. vrijednosnica)"
- },
- {
- "name": "Glavna blagajna (uklju\u010divo i plemenitih metala)"
- },
- {
- "name": "Prijelazni ra\u010dun blagajne prodavaonice"
- },
- {
- "name": "Blagajna za ostalo"
- }
- ],
- "name": "Blagajne"
- },
- {
- "children": [
- {
- "name": "Devizni ra\u010dun investicijskih radova"
- },
- {
- "name": "Devizni ra\u010dun poslovne jedinice u inozemstvu"
- },
- {
- "name": "Devizni ra\u010dun u slobodnoj zoni"
- },
- {
- "name": "Nerezidentski devizni ra\u010dun"
- },
- {
- "name": "Devizni ra\u010dun u doma\u0107oj banci (analitika po devizama)"
- },
- {
- "name": "Devizni ra\u010dun u inozemnoj banci (u EU)"
- },
- {
- "name": "Devizni ra\u010dun reeksportnih poslova"
- },
- {
- "name": "Devizni ra\u010dun terminskih poslova"
- },
- {
- "name": "Prijelazni devizni ra\u010dun"
- }
- ],
- "name": "Devizni ra\u010duni"
- }
- ],
- "name": "NOVAC U BANKAMA I BLAGAJNAMA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od dr\u017eave i drugih institucija-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od dr\u017eave i drugih institucija"
- },
- {
- "children": [
- {
- "name": "Ostala potra\u017eivanja od dr\u017eavnih institucija-a1"
- }
- ],
- "name": "Ostala potra\u017eivanja od dr\u017eavnih institucija"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanje od Fonda za otkupljenu ambala\u017eu-a1"
- }
- ],
- "name": "Potra\u017eivanje od Fonda za otkupljenu ambala\u017eu"
- },
- {
- "children": [
- {
- "name": "Potra\u017eiv. za regrese, premije, stimulac. i dr\u017eav. potpore-a1"
- }
- ],
- "name": "Potra\u017eiv. za regrese, premije, stimulac. i dr\u017eav. potpore"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja od lokalne samouprave-a1"
- }
- ],
- "name": "Potra\u017eivanja od lokalne samouprave"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja od mirovinskog osiguranja-a1"
- }
- ],
- "name": "Potra\u017eivanja od mirovinskog osiguranja"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanje za nadoknade bolovanja od HZZO-a1"
- }
- ],
- "name": "Potra\u017eivanje za nadoknade bolovanja od HZZO"
- }
- ],
- "name": "OSTALA POTRA\u017dIVANJA OD DR\u017dAVNIH I DRUGIH INSTITUCIJA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Potra\u017eivanja za porez na reklamu"
- },
- {
- "name": "Potra\u017eivanja za pla\u0107eni porez na prire\u0111ivanje zabavnih i \u0161portskih priredbi"
- },
- {
- "name": "Potra\u017eivanja za porez na potro\u0161nju u ugostiteljstvu"
- },
- {
- "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na neiskori\u0161tene nekretnine"
- },
- {
- "name": "Potra\u017eivanja za pla\u0107eni porez na nasljedstva i darove"
- },
- {
- "name": "Potra\u017eivanja za porez na ku\u0107e za odmor i kori\u0161tenje javnih povr\u0161ina"
- },
- {
- "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na motorna vozila i plovne objekte"
- },
- {
- "name": "Potra\u017eivanja za porez na tvrtku ili naziv"
- },
- {
- "name": "Potra\u017eivanja za ostale poreze \u017eupanije (grada), op\u0107ine"
- }
- ],
- "name": "Potra\u017eivanja za \u017eupanijski i op\u0107inski (gradski) porez"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za ostala pla\u0107ena davanja dr\u017eavi i dr\u017eavnim institucijama"
- },
- {
- "name": "Potra\u017eivanja za vi\u0161e upla\u0107ene naknade za iskori\u0161tavanje mineralnih sirovina"
- },
- {
- "name": "Potra\u017eivanja za vi\u0161e pla\u0107ene naknade za koncesije"
- },
- {
- "name": "Potra\u017eivanja za vi\u0161e pla\u0107enu nadoknadu za \u0161ume"
- },
- {
- "name": "Potra\u017eivanja za vi\u0161e pla\u0107ene kazne i sl."
- },
- {
- "name": "Potra\u017eivanje od Fonda za razvoj i sl."
- },
- {
- "name": "Potra\u017eivanja za spomeni\u010dku rentu"
- }
- ],
- "name": "Potra\u017eivanja za ostale nespomenute poreze, doprinose, takse i pristojbe"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni PDV po kona\u010dnom obra\u010dunu"
- },
- {
- "name": "Pretporez koji jo\u0161 nije priznan (uklju\u010divo i nepla\u0107eni R-2)"
- },
- {
- "children": [
- {
- "name": "Ispravak pretporeza zbog promjene postotka priznavanja PDV-a"
- }
- ],
- "name": "Ispravci pretporeza zbog prenamjene dobara"
- },
- {
- "name": "Pretporez ste\u010den po ugovoru o asignaciji ili iz preknji\u017eavanja"
- },
- {
- "children": [
- {
- "name": "Pretporez iz predujmova - 22%"
- },
- {
- "name": "Pretporez iz predujmova -10%"
- },
- {
- "name": "Pretporez iz predujmova - 25%"
- },
- {
- "name": "Pretporez iz predujmova - 23%"
- }
- ],
- "name": "Pretporez iz predujmova"
- },
- {
- "children": [
- {
- "name": "Pretporez - 23%"
- },
- {
- "name": "Pretporez - 25%"
- },
- {
- "name": "Pretporez - 10%"
- },
- {
- "name": "Pretporez - 22%"
- }
- ],
- "name": "Pretporez po ulaznim ra\u010dunima"
- },
- {
- "children": [
- {
- "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 25%"
- },
- {
- "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 23%"
- },
- {
- "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 22%"
- },
- {
- "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 10%"
- }
- ],
- "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika"
- },
- {
- "children": [
- {
- "name": "Pla\u0107eni PDV pri uvozu dobara - 10%"
- },
- {
- "name": "Pla\u0107eni PDV pri uvozu dobara - 22%"
- },
- {
- "name": "Pla\u0107eni PDV pri uvozu dobara - 23%"
- },
- {
- "name": "Pla\u0107eni PDV pri uvozu dobara - 25%"
- }
- ],
- "name": "Pla\u0107eni PDV pri uvozu dobara"
- },
- {
- "name": "Potra\u017eivanja za razliku ve\u0107eg pretporeza od obveze u obra\u010dunskom razdoblju"
- }
- ],
- "name": "Porez na dodanu vrijednost"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za porez na dohodak iz autorskih prava, ugovora o djelu, \u010dlanova nadz. odbora i dr.doh."
- },
- {
- "name": "Potra\u017eivanja za porez i prirez na stipendije i nagrade u\u010denika i studenta"
- },
- {
- "name": "Potra\u017eivanja za porez na dohodak iz pla\u0107a"
- },
- {
- "name": "Potra\u017eivanja za prirez iz pla\u0107a"
- },
- {
- "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na dohodak od kapitala"
- },
- {
- "name": "Potra\u017eivanja za poreze iz drugih dohodaka"
- }
- ],
- "name": "Potra\u017eivanja za porez i prirez na dohodak iz pla\u0107a i drugih primanja"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za ostale nespomenute doprinose"
- },
- {
- "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni dopr. za zdrav. osigur. za slu\u010daj ozljede na radu i prof. bolesti"
- },
- {
- "name": "Potra\u017eivanja od MO za vi\u0161e pla\u0107eni doprinos za beneficirani sta\u017e"
- },
- {
- "name": "Potra\u017eivanja za vi\u0161e pla\u0107ene doprinose za MO iz pla\u0107e"
- },
- {
- "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni doprinos za zapo\u0161ljavanje na pla\u0107e"
- },
- {
- "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni doprinos za zdravstveno osiguranje na pla\u0107e"
- }
- ],
- "name": "Potra\u017eivanja za vi\u0161e pla\u0107ene doprinose iz pla\u0107a i na pla\u0107e"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za pla\u0107ene predujmove poreza na dobitak"
- },
- {
- "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni porez po odbitku (na inozemne usluge)"
- },
- {
- "name": "Potra\u017eivanja za porez na dobitak ste\u010den po ugovoru o cesiji ili iz preknji\u017eavanja"
- },
- {
- "name": "Porez na dobitak pla\u0107en u inozemstvu"
- }
- ],
- "name": "Potra\u017eivanja za porez na dobitak i po odbitku"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za 5% poreza na promet motornih vozila i plovila"
- },
- {
- "name": "Potra\u017eivanja za porez na promet nekretnina"
- },
- {
- "name": "Potra\u017eivanja za poseban porez na bezalkoholna pi\u0107a"
- },
- {
- "name": "Potra\u017eivanja za poseban porez na kavu"
- },
- {
- "name": "Potra\u017eivanja za poseban porez na pivo"
- },
- {
- "name": "Potra\u017eivanja za poseban porez na naftne derivate i naknade za ceste"
- },
- {
- "name": "Potra\u017eivanja za poseban porez na duhanske proizvode"
- },
- {
- "name": "Potra\u017eivanja za poseban porez na osobne automobile, motocikle, ostala mot. vozila, plovila i zrakop."
- },
- {
- "name": "Potra\u017eivanja za poseban porez na alkoholna pi\u0107a"
- },
- {
- "name": "Potra\u017eivanja za poseban porez na luksuzne proizvode"
- }
- ],
- "name": "Potra\u017eivanja za posebne poreze (akcize - tro\u0161arine) i dr. poreze od dr\u017eave"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za pla\u0107enu \u010dlanarinu turisti\u010dkim zajed.-a1"
- }
- ],
- "name": "Potra\u017eivanja za pla\u0107enu \u010dlanarinu turisti\u010dkim zajed."
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za \u010dlanarine komori (HGK ili HOK)-a1"
- }
- ],
- "name": "Potra\u017eivanja za \u010dlanarine komori (HGK ili HOK)"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za carinu i vi\u0161e pla\u0107ene carinske pristojbe-a1"
- }
- ],
- "name": "Potra\u017eivanja za carinu i vi\u0161e pla\u0107ene carinske pristojbe"
- }
- ],
- "name": "POTRA\u017dIVANJA OD DR\u017dAVE ZA POREZE, CARINU I DOPRINOSE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Unaprijed pla\u0107eni tro\u0161kovi koncesija (za razdoblje do 12 mj.)-a1"
- }
- ],
- "name": "Unaprijed pla\u0107eni tro\u0161kovi koncesija (za razdoblje do 12 mj.)"
- },
- {
- "children": [
- {
- "name": "Ostala aktivna vremenska razgrani\u010denja"
- }
- ],
- "name": "Ostali pla\u0107eni tro\u0161kovi budu\u0107eg razdoblja"
- },
- {
- "children": [
- {
- "name": "Unaprijed pla\u0107eni ovisni tro\u0161kovi nabave (koji nisu na 651)-a1"
- }
- ],
- "name": "Unaprijed pla\u0107eni ovisni tro\u0161kovi nabave (koji nisu na 651)"
- },
- {
- "children": [
- {
- "name": "Unaprijed pla\u0107eni tro\u0161kovi reprezentacije"
- },
- {
- "name": "Unaprijed ispla\u0107ene pla\u0107e za budu\u0107e razdoblje"
- },
- {
- "name": "Unaprijed pla\u0107eni ostali tro\u0161kovi posl.(prijevoza, bank. usluge, zdr. za\u0161tita,autorski,rad po ug. i sl)"
- },
- {
- "name": "Unaprijed pla\u0107eni tro\u0161kovi odr\u017eavanja, opreme, postrojenja i gra\u0111evina"
- },
- {
- "children": [
- {
- "name": "Unaprijed pla\u0107ena zakupnina"
- },
- {
- "name": "Unaprijed pla\u0107eni a nepriznati PDV na zakupninu (npr. 30% od leasinga osob. aut.)"
- }
- ],
- "name": "Unaprijed pla\u0107ena zakupnina iz operativnog - poslovnog najma"
- },
- {
- "name": "Unaprijed pla\u0107eni tro\u0161kovi reklame, propagande i sajmova"
- },
- {
- "name": "Unaprijed pla\u0107eni tro\u0161kovi energije za sljede\u0107e razdoblje"
- },
- {
- "name": "Unaprijed pla\u0107eni tro\u0161kovi osig. imovine i osoba na opasnim poslovima ili putnika u prometu i sl."
- },
- {
- "name": "Unaprijed pla\u0107ene kamate na bankovna jamstava i sl."
- },
- {
- "name": "Unaprijed pla\u0107ene pretplate na slu\u017ebena glasila i stru\u010dne \u010dasopise"
- }
- ],
- "name": "Unaprijed pla\u0107eni tro\u0161kovi"
- },
- {
- "children": [
- {
- "name": "Unaprijed pla\u0107ene licencije i patenti (do 12 mj.)-a1"
- }
- ],
- "name": "Unaprijed pla\u0107ene licencije i patenti (do 12 mj.)"
- },
- {
- "children": [
- {
- "name": "Unaprijed pla\u0107ene fran\u0161ize, trgova\u010dko znakovlje, prava i sl. (do 12 mj.)-a1"
- }
- ],
- "name": "Unaprijed pla\u0107ene fran\u0161ize, trgova\u010dko znakovlje, prava i sl. (do 12 mj.)"
- },
- {
- "children": [
- {
- "name": "Tro\u0161kovi kamata iz budu\u0107eg razdoblja-a1"
- }
- ],
- "name": "Tro\u0161kovi kamata iz budu\u0107eg razdoblja"
- },
- {
- "children": [
- {
- "name": "Obra\u010dunani prihodi (budu\u0107eg razdoblja)-a1"
- }
- ],
- "name": "Obra\u010dunani prihodi (budu\u0107eg razdoblja)"
- }
- ],
- "name": "PLA\u0106ENI TRO\u0160KOVI BUDU\u0106EG RAZDOBLJA I OBRA\u010cUNANI PRIHODI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Zajmovi iz preuzetog duga"
- },
- {
- "name": "Zajmovi u novcu"
- },
- {
- "name": "Ostali zajmovi dru\u0161tvima u kojima se dr\u017ei udjel do 20%"
- },
- {
- "name": "Zajmovi iz dospjelih anuiteta u razdoblju do 12 mj. od dospije\u0107a"
- }
- ],
- "name": "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)"
- },
- {
- "children": [
- {
- "name": "Udjeli (do 20%) u ustanovama, zadrugama i dr."
- },
- {
- "name": "Udjeli (do 20%) u dru\u0161tvima kapitala"
- },
- {
- "name": "Udjeli - dionice u bankama"
- }
- ],
- "name": "Sudjeluju\u0107i interesi (udjeli)"
- },
- {
- "children": [
- {
- "name": "Zajmovi dani ustanovama i \u0161kolama (kojih je dru\u0161tvo osniva\u010d)"
- },
- {
- "name": "Zajmovi dani vlastitim podru\u017enicama"
- },
- {
- "name": "Kratkoro\u010dni zajam povezanom dru\u0161tvu u inozemstvu"
- },
- {
- "name": "Kratkoro\u010dni zajam povezanom dru\u0161tvu"
- }
- ],
- "name": "Dani zajmovi povezanim poduzetnicima"
- },
- {
- "children": [
- {
- "name": "Udjeli u povezanim dru\u0161tvima (s vi\u0161e od 20%)"
- },
- {
- "name": "Dioni\u010dki udio u d.d. (s vi\u0161e od 20%)"
- },
- {
- "name": "Ulaganje u dionice radi preprodaje (iz udjela vi\u0161e od 20%)"
- }
- ],
- "name": "Udjeli (dionice) u povezanim poduzetnicima"
- },
- {
- "children": [
- {
- "name": "Ulaganje u kratkotrajne eskontne poslove"
- },
- {
- "name": "Otkup kratkoro\u010dnih potra\u017eivanja (faktoring)"
- },
- {
- "name": "Potra\u017eivanja za isplate avaliranih ili indosiranih mjenica"
- },
- {
- "name": "Potra\u017eivanja za vi\u0161e upla\u0107eno po kreditnoj kartici"
- },
- {
- "name": "Potra\u017eivanja iz preuzetog duga (\u010dl. 96. ZOO)"
- },
- {
- "name": "Potra\u017eivanja po ispla\u0107enim garancijama"
- },
- {
- "name": "Potra\u017eivanje po asignacijama, novacijama i sl."
- }
- ],
- "name": "Ostala financijska imovina"
- },
- {
- "children": [
- {
- "name": "Kratkotrajno ulaganje u nov\u010dane fondove"
- },
- {
- "name": "Kratkotrajno ulaganje u ostale investicijske fondove"
- }
- ],
- "name": "Potra\u017eivanja iz ulaganja u investicijske fondove"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Potra\u017eivanja za kapare (\u010dl. 303. ZOO-a)"
- },
- {
- "name": "Kaucije za ambala\u017eu"
- },
- {
- "name": "Dane jam\u010devine za natje\u010daje"
- },
- {
- "name": "Kaucije za robu"
- },
- {
- "name": "Polozi gotovine za ostale poslovne aktivnosti"
- },
- {
- "name": "Kaucije na aukcijama (dra\u017ebama)"
- }
- ],
- "name": "Kaucije i jam\u010devine (do jedne godine)"
- },
- {
- "children": [
- {
- "name": "Depoziti za ostale poslovne aktivnosti"
- },
- {
- "name": "Depoziti u inozemnim financijskim institucijama"
- },
- {
- "name": "Depoziti u osiguravaju\u0107im dru\u0161tvima"
- },
- {
- "name": "Depoziti u bankama"
- }
- ],
- "name": "Depoziti (do jedne godine)"
- },
- {
- "children": [
- {
- "name": "Zajmovi poduzetnicima"
- },
- {
- "name": "Zajmovi ortacima"
- },
- {
- "name": "Zajmovi obrtnicima"
- },
- {
- "name": "Zajmovi podru\u017enicama"
- },
- {
- "name": "Zajmovi ustanovama"
- },
- {
- "name": "Zajmovi dani u inozemstvo"
- },
- {
- "name": "Zajmovi \u010dlanovima uprave i zaposlenicima"
- },
- {
- "name": "Zajmovi dani poljoprivrednicima ili zadrugarima"
- },
- {
- "name": "Dospjeli anuiteti dugotrajnih zajmova (napla\u0107uju se u roku od 12 mjeseci - analitika po korisnicima)"
- },
- {
- "name": "Ostali kratkotrajni zajmovi"
- }
- ],
- "name": "Dani kratkotrajni zajmovi"
- }
- ],
- "name": "Dani zajmovi, depoziti i sl."
- },
- {
- "children": [
- {
- "name": "Ostali brzounov\u010divi vrijednosni papiri (robni papiri, ostale obveznice)"
- },
- {
- "name": "Predani vrijednosni papiri na naplatu"
- },
- {
- "name": "Blagajni\u010dki zapisi (izdani od banaka)"
- },
- {
- "name": "Ulaganje u obveznice"
- },
- {
- "name": "Zadu\u017enice (iskupljene)-tra\u0111bina s temelja jamstva"
- },
- {
- "name": "Ulaganje u vrijednosne papire (namjenjene za trgovanje)"
- },
- {
- "name": "\u010cekovi"
- },
- {
- "children": [
- {
- "name": "Mjenice u protestu"
- },
- {
- "name": "Utu\u017eene mjenice"
- },
- {
- "name": "Mjenice u portfelju"
- },
- {
- "name": "Mjenice na naplati"
- }
- ],
- "name": "Mjenice"
- },
- {
- "name": "Komercijalni zapisi"
- },
- {
- "name": "Kratkotrajne obveze poduzetnika"
- }
- ],
- "name": "Ulaganja u vrijednosne papire"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111ivanje financijske imovine - kratkotrajne (analitika po otpisima iz ove skupine rn)-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111ivanje financijske imovine - kratkotrajne (analitika po otpisima iz ove skupine rn)"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja u sporu (npr. utu\u017eena, u ste\u010daju i sl. iz fin. imovine)-a1"
- }
- ],
- "name": "Potra\u017eivanja u sporu (npr. utu\u017eena, u ste\u010daju i sl. iz fin. imovine)"
- }
- ],
- "name": "KRATKOTRAJNA FINANCIJSKA IMOVINA (do jedne godine)"
- }
- ],
- "name": "NOVAC, KRATKOTRAJNA FINANCIJSKA IMOVINA, KRATKOTRAJNA POTRA\u017dIVANJA, TRO\u0160KOVI I PRIHOD BUDU\u0106EG RAZDOBLJA"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Odgo\u0111ena porezna imovina s osnove pove\u0107ane amortizacije-a1"
- },
- {
- "name": "Ostala odgo\u0111ena porezna imovina-a1"
- }
- ],
- "name": "Ostala odgo\u0111ena porezna imovina"
- },
- {
- "children": [
- {
- "name": "Odgo\u0111ena porezna imovina s osnove poreznog gubitka-a1"
- }
- ],
- "name": "Odgo\u0111ena porezna imovina s osnove poreznog gubitka"
- }
- ],
- "name": "ODGO\u0110ENA POREZNA IMOVINA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje ulaganja u gra\u0111evine"
- },
- {
- "name": "Vrijednosno uskla\u0111enje ulaganja u zemlji\u0161te"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje ulaganja u nekretnine"
- },
- {
- "children": [
- {
- "name": "Akumulirana amortizacija ulaganja u gra\u0111evine-a1"
- }
- ],
- "name": "Akumulirana amortizacija ulaganja u gra\u0111evine"
- },
- {
- "children": [
- {
- "name": "Ulaganja u nekretnine - zemlji\u0161ta-a1"
- }
- ],
- "name": "Ulaganja u nekretnine - zemlji\u0161ta"
- },
- {
- "children": [
- {
- "name": "Gra\u0111evine u najmovima (poslovne zgrade, stanovi, apartmani, ku\u0107e)"
- },
- {
- "name": "Gra\u0111evine izvan uporabe (zgrade, stanovi, apartmani, ku\u0107e)"
- }
- ],
- "name": "Ulaganja u nekretnine - gra\u0111evine"
- },
- {
- "children": [
- {
- "name": "Predujam za ulaganje u gra\u0111evine"
- },
- {
- "name": "Predujam za ulaganja u zemlji\u0161te"
- }
- ],
- "name": "Predujmovi za ulaganja u nekretnine"
- },
- {
- "children": [
- {
- "name": "Ulaganja u gra\u0111evine u izgradnji"
- },
- {
- "name": "Ulaganja u zemlji\u0161ta u nabavi"
- },
- {
- "name": "Ulaganja u gra\u0111evine u nabavi"
- }
- ],
- "name": "Ulaganja u nekretnine u pripremi"
- }
- ],
- "name": "ULAGANJA U NEKRETNINE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Akumulirana amortiz. \u017eivotinja (osnovnog stada)"
- },
- {
- "name": "Akumulirana amortiz. vi\u0161egodi\u0161njih nasada"
- }
- ],
- "name": "Akumulirana amortizacija biolo\u0161ke imovine"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje vi\u0161egodi\u0161njih nasada"
- },
- {
- "name": "Vrijednosno uskla\u0111enje \u017eivotinja (osnovnog stada)"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje biolo\u0161ke imovine"
- },
- {
- "children": [
- {
- "name": "Ostale nespomenute \u017eivotinje (psi, ptice i dr.)"
- },
- {
- "name": "Stado divlja\u010di"
- },
- {
- "name": "Perad"
- },
- {
- "name": "Ovce i koze"
- },
- {
- "name": "P\u010delinja dru\u0161tva"
- },
- {
- "name": "Ribe"
- },
- {
- "name": "Konji"
- },
- {
- "name": "Goveda"
- },
- {
- "name": "Svinje"
- },
- {
- "name": "Mazge, magarci i mule"
- }
- ],
- "name": "Biolo\u0161ka imovina - \u017eivotinje - osnovno stado"
- },
- {
- "children": [
- {
- "name": "Maslinici"
- },
- {
- "name": "Planta\u017ee drve\u0107a i bilja (\u0161ume)"
- },
- {
- "name": "Vo\u0107njaci"
- },
- {
- "name": "Vinogradi"
- },
- {
- "name": "Parkovi, zelenila, nasadi i cvije\u0107e"
- },
- {
- "name": "Ulaganja u ostale vi\u0161egodi\u0161nje nasade"
- }
- ],
- "name": "Biolo\u0161ka imovina - bilje - vi\u0161egodi\u0161nji nasadi"
- },
- {
- "children": [
- {
- "name": "\u017divotinje (osnovno stado) u nabavi"
- },
- {
- "name": "Vi\u0161egodi\u0161nji nasadi u pripremi"
- }
- ],
- "name": "Biolo\u0161ka imovina u pripremi"
- },
- {
- "children": [
- {
- "name": "Predujmovi za vi\u0161egodi\u0161nje nasade"
- },
- {
- "name": "Predujmovi na nabavu \u017eivotinja"
- }
- ],
- "name": "Predujmovi za biolo\u0161ku imovinu"
- }
- ],
- "name": "BIOLO\u0160KA IMOVINA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela u T.K.)-a1"
- }
- ],
- "name": "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela u T.K.)"
- },
- {
- "children": [
- {
- "name": "Udjeli u dru\u0161tvima u inozemstvu (do 20% udjela)"
- },
- {
- "name": "Ulaganje u dionice i udjele radi preprodaje"
- },
- {
- "name": "Udjel u dioni\u010dkom kapitalu (do 20% udjela - analitika po dru\u0161tvima)"
- },
- {
- "name": "Udjel u kapitalu d.o.o. (do 20% udjela)"
- },
- {
- "name": "Potra\u017eivanja za udio u dobitku (analitika po udjelima)"
- }
- ],
- "name": "Sudjeluju\u0107i interesi (udjeli)"
- },
- {
- "children": [
- {
- "name": "Dani zajmovi povezanim poduzetnicima (analitika po dru\u0161tvima u kojima se ima vi\u0161e od 20% udjela)-a1"
- }
- ],
- "name": "Dani zajmovi povezanim poduzetnicima (analitika po dru\u0161tvima u kojima se ima vi\u0161e od 20% udjela)"
- },
- {
- "children": [
- {
- "name": "Udjel u dionicama (s vi\u0161e od 20%)"
- },
- {
- "name": "Udjel u kapitalu d.o.o.-a (s vi\u0161e od 20%)"
- },
- {
- "name": "Udjeli u komanditnom dru\u0161tvu"
- },
- {
- "name": "Udjeli u dru\u0161tvima u inozemstvu (s vi\u0161e od 20%)"
- },
- {
- "name": "Osniva\u010dki udjeli u ustanovama"
- },
- {
- "name": "Udjeli u zadrugama"
- },
- {
- "name": "Udio u dru\u0161tvu s uzajamnim udjelima"
- },
- {
- "name": "Ulaganje u kapitalne pri\u010duve (neupisani kapital)"
- }
- ],
- "name": "Udjeli (dionice) kod povezanih poduzetnika (s vi\u0161e od 20% udjela)"
- },
- {
- "children": [
- {
- "name": "Ulaganja u investicijske fondove (s rokom du\u017eim od 1 god.)"
- },
- {
- "name": "Ostala nespomenuta dugoro\u010dna ulaganja"
- }
- ],
- "name": "Ostala dugotrajna financijska imovina"
- },
- {
- "children": [
- {
- "name": "Ulaganja (udjeli) koji su raspolo\u017eivi za prodaju (dugotrajno ulaganje -MRS28.t.11. i 13. te MRS39.t.9.)"
- }
- ],
- "name": "Ulaganja koja se obra\u010dunavaju metodom udjela"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Kaucije za pla\u0107anja"
- },
- {
- "name": "Dane kapare i osiguranja"
- },
- {
- "name": "Kaucije za obveze"
- },
- {
- "name": "Kaucije iz kupoprodajnih poslova"
- }
- ],
- "name": "Kaucije i kapare"
- },
- {
- "children": [
- {
- "name": "Depoziti na carini (garancija \u0161peditera)"
- },
- {
- "name": "Depoziti u poslovnim bankama"
- },
- {
- "name": "Depoziti kod osiguravaju\u0107ih dru\u0161tava"
- },
- {
- "name": "Depoziti iz poslovnih aktivnosti"
- },
- {
- "name": "Sudski depoziti"
- }
- ],
- "name": "Depoziti dugotrajni"
- },
- {
- "children": [
- {
- "name": "Dani zajmovi vanjskim pravnim osobama (nepovezanim)"
- },
- {
- "name": "Dani zajmovi vanjskim fizi\u010dkim osobama - obrtnicima"
- },
- {
- "name": "Dani zajmovi kooperantima"
- },
- {
- "name": "Dani zajmovi direktoru, ortacima, menad\u017eerima, zaposlenicima"
- },
- {
- "name": "Oro\u010denja u bankama"
- },
- {
- "name": "Financijski zajmovi dani u inozemstvo"
- },
- {
- "name": "Ostali dugotrajni zajmovi"
- }
- ],
- "name": "Dani dugotrajni zajmovi"
- }
- ],
- "name": "Dani zajmovi, depoziti i sl."
- },
- {
- "children": [
- {
- "name": "Ulaganje u vrijed. pap. raspolo\u017eive za prodaju"
- },
- {
- "name": "Nezara\u0111eni prihodi u financijskim instrumentima"
- },
- {
- "name": "Dugotrajna ulaganja u opcije, certifikate i sl."
- },
- {
- "name": "Ulaganja u robne ugovore"
- },
- {
- "children": [
- {
- "name": "Vrijednosni papiri namijenjeni prodaji (do dospije\u0107a)"
- },
- {
- "name": "Ulaganja u vrijednosne papire po fer vrijednosti"
- }
- ],
- "name": "Ulaganja u ostale vrijednosne papire"
- },
- {
- "name": "Ulaganja u mjenice, zadu\u017enice (kupljene)"
- },
- {
- "name": "Ulaganja u dr\u017eavne obveznice"
- },
- {
- "name": "Dugotrajna ulaganja u obveznice dru\u0161tva"
- },
- {
- "name": "Dugotrajna ulaganja u blagajni\u010dke zapise"
- }
- ],
- "name": "Ulaganja u vrijednosne papire (dugotrajne)"
- },
- {
- "children": [
- {
- "name": "Nezara\u0111ene kamate u kreditima i sl.-a1"
- }
- ],
- "name": "Nezara\u0111ene kamate u kreditima i sl."
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje financijske imovine - dugotrajne (analitika prema oblicima imovine u uskla\u0111enju)-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje financijske imovine - dugotrajne (analitika prema oblicima imovine u uskla\u0111enju)"
- }
- ],
- "name": "DUGOTRAJNA FINANCIJSKA IMOVINA (s povratom du\u017eim od jedne godine)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111ivanje dugotrajnih potra\u017eivanja-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111ivanje dugotrajnih potra\u017eivanja"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za nezara\u0111enu kamatu-a1"
- }
- ],
- "name": "Potra\u017eivanja za nezara\u0111enu kamatu"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja-a1"
- }
- ],
- "name": "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za predujmove za usluge-a1"
- }
- ],
- "name": "Potra\u017eivanja za predujmove za usluge"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja iz orta\u0161tva"
- },
- {
- "name": "Potra\u017eivanja od \u010dlanova dru\u0161tva"
- },
- {
- "name": "Potra\u017eivanja od radnika"
- }
- ],
- "name": "Ostala potra\u017eivanja - dugotrajna"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja od povezanih dru\u0161tava za dana sredstva na dugoro\u010dnu posudbu (osim novca)"
- },
- {
- "name": "Potra\u017eivanja od povezanih dru\u0161tava za isporuke dobara i usluga"
- },
- {
- "name": "Potra\u017eivanja od zadrugara, kooperanata i sl."
- }
- ],
- "name": "Potra\u017eivanja od povezanih poduzetnika"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za prodaju na potro\u0161a\u010dki kredit"
- },
- {
- "name": "Potra\u017eivanja za prodane usluge na kredit"
- },
- {
- "name": "Potra\u017eivanje za dugotr. imovinu prodanu na kredit"
- },
- {
- "name": "Potra\u017eivanja s osnove prodaje na robni kredit"
- },
- {
- "name": "Potra\u017eivanja s osnove prodaje na robni kredit u inozemstvu"
- },
- {
- "name": "Ostala potra\u017eivanja iz prodaje na kredit"
- },
- {
- "name": "Potra\u017eivanja za prodani udjel na kredit"
- },
- {
- "name": "Potra\u017eivanja za prodaju u financijskom lizingu"
- }
- ],
- "name": "Potra\u017eivanja s osnove prodaje na kredit"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja iz faktoringa-a1"
- }
- ],
- "name": "Potra\u017eivanja iz faktoringa"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za jam\u010devine iz operativnog lizinga"
- },
- {
- "name": "Jamstvo za dobro izvedene radove"
- },
- {
- "name": "Jam\u010devine iz natje\u010daja"
- },
- {
- "name": "Jam\u010devine za \u0161tete"
- }
- ],
- "name": "Potra\u017eivanja za jam\u010devine"
- }
- ],
- "name": "POTRA\u017dIVANJA (dulja od jedne godine)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Potra\u017eivanje za ostale uloge u kapital-a1"
- }
- ],
- "name": "Potra\u017eivanje za ostale uloge u kapital"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja iz ponovljene emisije dionica za upisane a neupla\u0107ene svote kapitala po emisijama dionica-a1"
- }
- ],
- "name": "Potra\u017eivanja iz ponovljene emisije dionica za upisane a neupla\u0107ene svote kapitala po emisijama dionica"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za upisani a neupla\u0107eni dioni\u010dki kapital (analitika po upisnicima)-a1"
- }
- ],
- "name": "Potra\u017eivanja za upisani a neupla\u0107eni dioni\u010dki kapital (analitika po upisnicima)"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za temeljni ulog komanditora-a1"
- }
- ],
- "name": "Potra\u017eivanja za temeljni ulog komanditora"
- },
- {
- "children": [
- {
- "name": "Potra\u017eivanja za upisani a neupla\u0107eni kapital u d.o.o. (analitika po \u010dlanovima dru\u0161tva)-a1"
- }
- ],
- "name": "Potra\u017eivanja za upisani a neupla\u0107eni kapital u d.o.o. (analitika po \u010dlanovima dru\u0161tva)"
- }
- ],
- "name": "POTRA\u017dIVANJA ZA UPISANI A NEUPLA\u0106ENI KAPITAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Nematerijalna imovina u pripremi (analitika prema vrsti ra\u010duna skupine 01)-a1"
- }
- ],
- "name": "Nematerijalna imovina u pripremi (analitika prema vrsti ra\u010duna skupine 01)"
- },
- {
- "children": [
- {
- "name": "Ostala nematerijalna imovina"
- },
- {
- "name": "Filmovi, glazbeni zapisi"
- },
- {
- "name": "Dugogodi\u0161nje naknade pla\u0107ene za pravo gra\u0111enja, pravo prolaza i sl."
- }
- ],
- "name": "Ostala nematerijalna imovina"
- },
- {
- "children": [
- {
- "name": "Predujmovi za razvoj"
- },
- {
- "name": "Predujmovi za koncesije"
- },
- {
- "name": "Predujmovi za patente, licencije i dr."
- },
- {
- "name": "Predujmovi za robne ili uslu\u017ene marke"
- },
- {
- "name": "Predujmovi za nabavu softwera"
- },
- {
- "name": "Predujmovi za nabavu ostalih prava uporabe"
- },
- {
- "name": "Predujmovi za ostalu nematerijalnu imovinu"
- }
- ],
- "name": "Predujmovi za nabavu nematerijalne imovine"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ulaganje u pravo suvlasni\u0161tva opreme"
- },
- {
- "name": "Ulaganje u dugogodi\u0161nje pravo uporabe (prema ugovoru)"
- },
- {
- "name": "Ulaganje u znanje (know how), dizajn"
- },
- {
- "name": "Ulaganje u autorska i dr. prava kori\u0161tenja"
- },
- {
- "name": "Ulaganja na tu\u0111oj imovini radi uporabe ili pobolj\u0161anja (nekretnina, opreme i sl.)"
- },
- {
- "name": "Ulaganje u pravo reproduciranja (npr. filmova), pravo objave u izdava\u0161tvu i sl."
- }
- ],
- "name": "Ostala dugotrajna prava"
- },
- {
- "children": [
- {
- "name": "Ulaganje u ra\u010dunalni softwer"
- },
- {
- "name": "Ulaganje u internetske stranice"
- }
- ],
- "name": "Softwer"
- },
- {
- "children": [
- {
- "name": "Zalo\u017eno pravo i hipoteke (realizirane)"
- },
- {
- "name": "Ostala dugogodi\u0161nja prava"
- }
- ],
- "name": "Ostala prava"
- }
- ],
- "name": "Softver i ostala prava"
- },
- {
- "children": [
- {
- "name": "Goodwill"
- }
- ],
- "name": "Goodwill"
- },
- {
- "children": [
- {
- "name": "Izdatci za istra\u017eivanje mineralnih blaga (MSFI 6)"
- },
- {
- "name": "Izdatci za razvoj proizvoda (uzorci, recepture, tro\u0161kovi pronalazaka i sl.)."
- },
- {
- "name": "Izdatci za razvoj projekta (konstruiranje i test. prototipova i modela,alata,naprava i kalupa i sl."
- }
- ],
- "name": "Izdatci za razvoj"
- },
- {
- "children": [
- {
- "name": "Ulaganje u tr\u017ei\u0161ni udio (otkup prava distribucije za neko podru\u010dje)"
- },
- {
- "name": "Ulaganje u koncesije idozvole(za resurse, ceste, ribarenje, linije, sirovine, itd.)"
- },
- {
- "name": "Ulaganje u patente i tehnologiju, inovacije, teh.dokumentaciju za proizv. proizvoda ili pru\u017eanje usluga"
- },
- {
- "name": "Robne marke, trgova\u010dko ime, lista kupaca, industrijska prava, marketin\u0161ka prava, usl. marke i sl.prava"
- },
- {
- "name": "Ulaganje u licenciju i fren\u010dajz (Franchising)"
- }
- ],
- "name": "Koncesije, patenti, licencije, robne i uslu\u017ene marke"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje nematerijalne imovine (analitika prema vrsti ra\u010duna skupine 01)-a1"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje nematerijalne imovine (analitika prema vrsti ra\u010duna skupine 01)"
- },
- {
- "children": [
- {
- "name": "Akumulirana amortizacija godwilla (v. napom. 3.)"
- },
- {
- "name": "Akumulirana amort. ostale nematerijalne imovine"
- },
- {
- "name": "Akumulirana amortizacija izdataka za razvoj"
- },
- {
- "name": "Akumulirana amortizacija koncesija, patenata, licencija i sl."
- },
- {
- "name": "Akumulirana amort. robne i uslu\u017ene marke"
- },
- {
- "name": "Akumulirana amortizacija softwera"
- }
- ],
- "name": "Akumulirana amortizacija nematerijalne imovine"
- }
- ],
- "name": "NEMATERIJALNA IMOVINA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Akumulirana amortizacija odlagali\u0161ta otpada, kamenoloma i sl. (MRS 16. t. 58.)"
- },
- {
- "name": "Akumulirana amortizacija gra\u0111evina (analitika prema pojedinim gra\u0111evinama)"
- }
- ],
- "name": "Akumulirana amortizacija gra\u0111evina"
- },
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje zemlji\u0161ta"
- },
- {
- "name": "Vrijednosno uskla\u0111enje gra\u0111evina"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje nekretnina"
- },
- {
- "children": [
- {
- "name": "Gra\u0111evine u pripremi"
- },
- {
- "name": "Zemlji\u0161ta u pripremi"
- }
- ],
- "name": "Nekretnine u pripremi"
- },
- {
- "children": [
- {
- "name": "Predujmovi za nabavu zemlji\u0161ta"
- },
- {
- "name": "Predujmovi za gra\u0111evine u nabavi"
- }
- ],
- "name": "Predujmovi za nabavu nekretnina"
- },
- {
- "children": [
- {
- "name": "Stanovi za vlastite zaposlenike-a1"
- }
- ],
- "name": "Stanovi za vlastite zaposlenike"
- },
- {
- "children": [
- {
- "name": "Ostali nespomenuti gra\u0111evinski objekti (rudnici, brane) i objekti izvan uporabe"
- },
- {
- "name": "Objekti poljoprivrede i ribarstva"
- },
- {
- "name": "Tvorni\u010dke zgrade, hale i radionice"
- },
- {
- "name": "Poslovne zgrade"
- },
- {
- "name": "Skladi\u0161ta, silosi, nadstre\u0161nice i gara\u017ee, staklenici, su\u0161ionice, hladnja\u010de"
- },
- {
- "name": "Zgrade trgovine, hotela, motela, restorana"
- },
- {
- "name": "Ograde, izlozi, potporni zidovi -brane, \u0161portski tereni,\u0161atori,\u017ei\u010dare i sl."
- },
- {
- "name": "Zgrade monta\u017ene, barake, mostovi, drvene konstrukcije i sl."
- },
- {
- "name": "Cjevovodi, vodospremnici, utvr\u0111ene obale, kanali, kanalizacija, dalekovodi"
- },
- {
- "name": "Putovi, parkirali\u0161ta, staze i dr. gra\u0111evine (rampe i sl.), nadvo\u017enjaci i dr. bet. ili met. konstruk."
- }
- ],
- "name": "Gra\u0111evinski objekti (za vlastite potrebe)"
- },
- {
- "children": [
- {
- "name": "Zemlji\u0161ta u zakupu (unaprijed pla\u0107ena)"
- },
- {
- "name": "Pravo slu\u017enosti na zemlji\u0161tu (unaprijed pla\u0107ena)"
- },
- {
- "name": "Zemlji\u0161te s upisanim pravom gra\u0111enja (unaprijed pla\u0107ena)"
- }
- ],
- "name": "Zemlji\u0161na prava (vi\u0161egodi\u0161nja)"
- },
- {
- "children": [
- {
- "name": "Pobolj\u0161anja na zemlji\u0161tu (ulaganja u odvodnjavanje, ure\u0111ivanje prilaza i sl.)"
- },
- {
- "name": "Zemlji\u0161te sa supstancijalnom potro\u0161njom ili odlagali\u0161ta"
- },
- {
- "name": "Zemlji\u0161te pod prometnicama, dvori\u0161tima, parkirali\u0161tima i sl."
- },
- {
- "name": "Zemlji\u0161ta pod dugogodi\u0161njim nasadama, parkovima, vrtovima i sl."
- },
- {
- "name": "\u010cista neobra\u0111ena i nezasa\u0111ena zemlji\u0161ta i kamenjari"
- },
- {
- "name": "Gra\u0111evinsko zemlji\u0161te (bez zgrada)"
- },
- {
- "name": "Poljoprivredno zemlji\u0161te"
- },
- {
- "name": "Zemlji\u0161te za deponije sme\u0107a i otpada"
- },
- {
- "name": "Zemlji\u0161te za eksploataciju kamena, gline, \u0161ljunka i pijeska,"
- },
- {
- "name": "Zemlji\u0161ta ispod gra\u0111evina"
- }
- ],
- "name": "Zemlji\u0161ta"
- }
- ],
- "name": "MATERIJALNA IMOVINA - NEKRETNINE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Vrijednosno uskla\u0111enje poljoprivredne opreme"
- },
- {
- "name": "Vrijednosno uskla\u0111enje opreme"
- },
- {
- "name": "Vrijednosno uskla\u0111enje postrojenja"
- },
- {
- "name": "Vrijednosno uskla\u0111enje ostale mat. imovine"
- },
- {
- "name": "Vrijednosno uskla\u0111enje alata, pogonskog inventara i transportne imovine"
- }
- ],
- "name": "Vrijednosno uskla\u0111enje postrojenja i opreme"
- },
- {
- "children": [
- {
- "name": "Akum. amortiz.30% i 100% pretporeza od brodova, jahti i dr. sred. za os. prijevoz(NV preko 400000,00kn)"
- },
- {
- "name": "Ostala akumulirana amortizacija"
- },
- {
- "name": "Akumulirana amortiz. alata, pogonskog inventara i transportne imovine"
- },
- {
- "name": "Akumulirana amortiz. ostale mat. imovine"
- },
- {
- "name": "Akumulirana amortiz. postrojenja"
- },
- {
- "name": "Akumulirana amortiz. opreme"
- },
- {
- "name": "Akumulirana amortiz. 30% i 100% pretporeza od osob. automobila (n. v. ve\u0107e od 400.000,00 kn)"
- },
- {
- "name": "Akumulirana amortiz. 30% od pretporeza od brodova, jahti i dr. sred. za osobni prijevoz"
- },
- {
- "name": "Akumulirana amortiz. poljoprivredne opreme"
- },
- {
- "name": "Akumulirana amortiz. 30% pretporeza od osob. automobila"
- }
- ],
- "name": "Akumulirana amortizacija postrojenja i opreme"
- },
- {
- "children": [
- {
- "name": "Ostala postrojenja i postrojenja izvan uporabe"
- },
- {
- "name": "Pobolj\u0161anje na postrojenjima"
- },
- {
- "name": "Prijenosna postrojenja (dizala, pokretne stepenice, elevatori, pokretne trake i sl.)"
- },
- {
- "name": "Postrojenje za pakiranje, ambala\u017eu i sl."
- },
- {
- "name": "Mlinska postrojenja"
- },
- {
- "name": "Strojevi i alati u svezi sa strojevima u pogonima i radionicama za obradu i preradu"
- },
- {
- "name": "Tehni\u010dka postrojenja, ure\u0111aji, spremnici, pogonski motori, platforme i dr."
- },
- {
- "name": "Rashladna postrojenja"
- },
- {
- "name": "Energetska postrojenja (kotlovnice, generatori,solarne \u0107elije, vjetro-elektrane, toplinske crpke i dr.)"
- }
- ],
- "name": "Postrojenja"
- },
- {
- "children": [
- {
- "name": "Telekomunikacijska oprema (mobiteli, tel. centrale, antene i sl.)"
- },
- {
- "name": "Oprema trgovine (police, blagajne, hladnjaci, i dr.)"
- },
- {
- "name": "Uredska oprema (fotokopirni, telefoni, telefaxi, blagajne, alarmi, klima, hladnjaci, televizori, i dr.)"
- },
- {
- "name": "Ra\u010dunalna oprema"
- },
- {
- "name": "Oprema za graditeljstvo i monta\u017eu(kranovi, bageri, skele, oplate, mje\u0161alice, dizalice, valjci i sl.)"
- },
- {
- "name": "Oprema grijanja i hla\u0111enja"
- },
- {
- "name": "Oprema ugostiteljstva, hotela i sl. (aparati, \u0161tednjaci, hladnjaci, poku\u0107stvo i sl.)"
- },
- {
- "name": "Oprema servisa (dizalice, ispitni ure\u0111aji, aparati i dr.)"
- },
- {
- "name": "Oprema za\u0161tite na radu i protupo\u017earne za\u0161tite"
- },
- {
- "name": "Ostala oprema i oprema izvan uporabe"
- }
- ],
- "name": "Oprema"
- },
- {
- "children": [
- {
- "name": "Alati, inventar i vozila izvan uporabe"
- },
- {
- "name": "Vi\u0161egodi\u0161nja ambala\u017ea"
- },
- {
- "name": "Alati, mjerni i kontrolni instrumenti i pomo\u0107na oprema"
- },
- {
- "name": "Pogonski i skladi\u0161ni inventar (stala\u017ee, zatvoreni ormari, skele, oplate, protupo\u017earni aparati i sl.)"
- },
- {
- "children": [
- {
- "name": "Ostalo poku\u0107stvo i inventar"
- },
- {
- "name": "Ugostiteljsko i hotelsko poku\u0107stvo i inventar"
- },
- {
- "name": "Inventar trgovine (police, pregrade, pultovi)"
- },
- {
- "name": "Uredsko poku\u0107stvo, sagovi, zavjese i sl."
- }
- ],
- "name": "Poku\u0107stvo - inventar"
- },
- {
- "children": [
- {
- "name": "Brodice, jahte i ost. plovila"
- },
- {
- "name": "Ostala transportna sredstva i ure\u0111aji (gusjeni\u010dari, el. vozila, vilju\u0161kari, vagoni bicikli i dr.)"
- },
- {
- "name": "Auto mje\u0161alice, auto crpke za beton, auto dizalice i sl."
- },
- {
- "name": "Autobusi"
- },
- {
- "name": "Zrakoplovi"
- },
- {
- "name": "Brodovi (ve\u0107i od 1000 BRT)"
- },
- {
- "name": "Putni\u010dka vozila (osobna i putni\u010dki kombi) i motor kota\u010di"
- },
- {
- "name": "Teretna i vu\u010dna vozila, teglja\u010di i kamioni"
- },
- {
- "name": "Priklju\u010dna transportna sredstva (prikolice)"
- },
- {
- "name": "Teretna vozila (dostavna i kombi) i hladnja\u010de, cisterne"
- }
- ],
- "name": "Transportna imovina"
- },
- {
- "name": "Ostali pogonski inventar,"
- },
- {
- "name": "Inventar ustanova (aparati, kreveti i sl.)"
- },
- {
- "name": "Reklame (svjetle\u0107e), stupovi i sl."
- },
- {
- "name": "Audio i video aparati, kamere, parkir. rampe i sl."
- }
- ],
- "name": "Alati, pogonski inventar i transportna imovina"
- },
- {
- "children": [
- {
- "name": "30% pretporeza od osobnih automobila (n. v. do 400.000,00 kn)"
- },
- {
- "name": "30% i 100% pretporeza od osobnih automobila (n. v. ve\u0107e od 400.000,00 kn)"
- },
- {
- "name": "30% pretporeza od brodova, jahti i dr. (n.v. do 400.000,00 kn)"
- },
- {
- "name": "30% i 100% pretporeza od brodova, jahti i dr. (n.v. ve\u0107e od 400.000,00 kn)"
- }
- ],
- "name": "Pretporez koji se ne mo\u017ee odbiti (kao dio vrijed. os. aut.)"
- },
- {
- "children": [
- {
- "name": "Ostala oprema poljoprivrede, sto\u010darstva i ribarstva"
- },
- {
- "name": "Radni priklju\u010dci (plugovi, bera\u010dice, freze, prskalice, sabira\u010de i sl.)"
- },
- {
- "name": "Traktori, kombajni, prikolice, kosilice i sl."
- },
- {
- "name": "Oprema ribarstva (kavezi, mre\u017ee, \u010damci i brodovi, pakirnice)"
- },
- {
- "name": "Oprema za mljekarstvo (muzilice, separatori, police, spremnici i sl.)"
- },
- {
- "name": "Oprema vo\u010darstva i maslinarstva"
- },
- {
- "name": "Oprema vinogradarstva (ba\u010dve, filteri, pre\u0161e, punionica)"
- },
- {
- "name": "Oprema mlinova"
- },
- {
- "name": "Oprema sto\u010darstva i p\u0107elarstva"
- }
- ],
- "name": "Poljoprivredna oprema i mehanizacija"
- },
- {
- "children": [
- {
- "name": "Ostala materijalna imovina"
- },
- {
- "name": "Knjige, karte, fotografije i sl."
- },
- {
- "name": "Oldtimeri (automobili, brodovi i dr.)"
- },
- {
- "name": "Umjetnine, slike i sl."
- },
- {
- "name": "Arhivski predmeti, makete i sl."
- }
- ],
- "name": "Ostala materijalna imovina"
- },
- {
- "children": [
- {
- "name": "Predujam za ostalu imovinu"
- },
- {
- "name": "Predujmovi za alate, pogonski inventar i transportnu imovinu"
- },
- {
- "name": "Predujmovi za postrojenja i opremu"
- }
- ],
- "name": "Predujmovi za materijalnu imovinu"
- },
- {
- "children": [
- {
- "name": "Poljoprivredna oprema u pripremi"
- },
- {
- "name": "Ostala imovina u pripremi"
- },
- {
- "name": "Postrojenja u pripremi"
- },
- {
- "name": "Oprema u pripremi"
- },
- {
- "name": "Alati, pogonski inventar u pripremi"
- },
- {
- "name": "Osobni automobili i transportna sredstva u pripremi"
- }
- ],
- "name": "Materijalna imovina u pripremi"
- }
- ],
- "name": "POSTROJENJA, OPREMA, ALATI, INVENTAR I TRANSPORTNA SREDSTVA"
- }
- ],
- "name": "POTRA\u017dIVANJA ZA UPISANI KAPITAL I DUGOTRAJNA IMOVINA"
- }
- ],
- "name": "KONTNI PLAN",
- "parent_id": null
- }
-}
\ No newline at end of file
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
deleted file mode 100644
index 541a8b9..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_private.json
+++ /dev/null
@@ -1,219 +0,0 @@
-{
- "name": "India - Chart of Accounts for Private Ltd/Partnership",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Mortgage Loan Payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Interest Payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wages Payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Owner's Equity Accounts",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Notes Payable",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Exice Duty Payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sales Tax Payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Service Tax Payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "VAT Payable",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Tax payable",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Accounts Payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Unearned Revenues",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserve and Surplus Account",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Liabilities",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Buildings",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Supplies",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Land",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Accounts Receivable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Accumulated Depreciation - Equipment",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tax Receivable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Equipment",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Cash",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Prepaid Insurance",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Accumulated Depreciation - Buildings",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Merchandise Inventory",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Assets",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Salaries Expense",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wages Expense",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Supplies Expense",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rent Expense",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Utilities Expense",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Telephone Expense",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Advertising Expense",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Depreciation Expense",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Operating Expense Accounts",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Expense",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Interest Revenues",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gain on Sale of Assets",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Non-Operating Revenue and Gains",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Product Sales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Service Revenues",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Operating Revenue Accounts",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Income",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Loss on Sale of Assets",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Non-Operating Expenses and Losses",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Profit And Loss"
- }
- ],
- "name": "Partnership/Private Firm Chart of Account"
- }
-}
\ No newline at end of file
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
deleted file mode 100644
index 77cd52a..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json
+++ /dev/null
@@ -1,323 +0,0 @@
-{
- "name": "India - Chart of Accounts for Public Ltd",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Sales - Division #1, Product Line 010",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sales - Division #3, Product Line 110",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sales - Division #1, Product Line 022",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sales - Division #2, Product Line 015",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Operating Revenues",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Gain on Sale of Assets",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Non-Operating Revenue and Gains",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Income",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Payroll Dept. Payroll Taxes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Payroll Dept. Supplies",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Payroll Dept. Telephone",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Payroll Dept. Salaries",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Payroll Dept. Expenses",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Marketing Dept. Supplies",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Marketing Dept. Telephone",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Marketing Dept. Payroll Taxes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Marketing Dept. Salaries",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Marketing Expenses",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "COGS - Division #1, Product Line 022",
- "report_type": "Profit and Loss"
- },
- {
- "name": "COGS - Division #2, Product Line 015",
- "report_type": "Profit and Loss"
- },
- {
- "name": "COGS - Division #3, Product Line 110",
- "report_type": "Profit and Loss"
- },
- {
- "name": "COGS - Division #1, Product Line 010",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cost of Goods Sold",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Loss on Sale of Assets",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Non-Operating Expenses and Losses",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Expense",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Profit And Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Cash - Payroll Checking",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Petty Cash Fund",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Accounts Receivable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inventory",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tax Receivable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Supplies",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Cash - Regular Checking",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Prepaid Insurance",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Allowance for Doubtful Accounts",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Current Assets",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Accumulated Depreciation - Vehicles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Vehicles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Accumulated Depreciation - Buildings",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Equipment",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Land",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Buildings",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Accumulated Depreciation - Equipment",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Property, Plant, and Equipment",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Assets",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Service Tax Payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Exice Duty Payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "VAT Payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sales Tax Payable",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Tax payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Interest Payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Wages Payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserve and Surplus Account",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Notes Payable - Credit Line #2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Unearned Revenues",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Accounts Payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Notes Payable - Credit Line #1",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Current Liabilities",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Mortgage Loan Payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bonds Payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Discount on Bonds Payable",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Long-term Liabilities",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Treasury Stock",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Retained Earnings",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Common Stock, No Par",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Stockholders' Equity",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Liabilities",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Balance Sheet"
- }
- ],
- "name": "Public Firm Chart of Account"
- }
-}
\ No newline at end of file
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
deleted file mode 100644
index 443d940..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/it_l10n_it_chart_template_generic.json
+++ /dev/null
@@ -1,996 +0,0 @@
-{
- "name": "Italy - Generic Chart of Accounts",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "canoni di leasing",
- "report_type": "Profit and Loss"
- },
- {
- "name": "fitti passivi",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "COSTI PER GODIMENTO BENI DI TERZI"
- },
- {
- "children": [
- {
- "name": "merci c/rimanenze finali",
- "report_type": "Profit and Loss"
- },
- {
- "name": "materie di consumo c/rimanenze finali",
- "report_type": "Profit and Loss"
- },
- {
- "name": "materie di consumo c/esistenze iniziali",
- "report_type": "Profit and Loss"
- },
- {
- "name": "merci c/esistenze iniziali",
- "report_type": "Profit and Loss"
- },
- {
- "name": "premi su acquisti",
- "report_type": "Profit and Loss"
- },
- {
- "name": "resi su acquisti",
- "report_type": "Profit and Loss"
- },
- {
- "name": "ribassi e abbuoni attivi",
- "report_type": "Profit and Loss"
- },
- {
- "name": "merci c/acquisti",
- "report_type": "Profit and Loss"
- },
- {
- "name": "materie di consumo c/acquisti",
- "report_type": "Profit and Loss"
- },
- {
- "name": "merci c/apporti",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "COSTO DEL VENDUTO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "accantonamento per spese future",
- "report_type": "Profit and Loss"
- },
- {
- "name": "accantonamento per manutenzioni programmate",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ALTRI ACCANTONAMENTI"
- },
- {
- "children": [
- {
- "name": "accantonamento per responsabilit\u00e0 civile",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ACCANTONAMENTI PER RISCHI"
- }
- ],
- "name": "ACCANTONAMENTI"
- },
- {
- "children": [
- {
- "name": "oneri fiscali diversi",
- "report_type": "Profit and Loss"
- },
- {
- "name": "oneri vari",
- "report_type": "Profit and Loss"
- },
- {
- "name": "arrotondamenti passivi",
- "report_type": "Profit and Loss"
- },
- {
- "name": "sopravvenienze passive ordinarie diverse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "perdite su crediti",
- "report_type": "Profit and Loss"
- },
- {
- "name": "minusvalenze ordinarie diverse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "insussistenze passive ordinarie diverse",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ONERI DIVERSI"
- },
- {
- "children": [
- {
- "name": "ammortamento fabbricati",
- "report_type": "Profit and Loss"
- },
- {
- "name": "ammortamento imballaggi durevoli",
- "report_type": "Profit and Loss"
- },
- {
- "name": "ammortamento arredamento",
- "report_type": "Profit and Loss"
- },
- {
- "name": "ammortamento automezzi",
- "report_type": "Profit and Loss"
- },
- {
- "name": "ammortamento attrezzature commerciali",
- "report_type": "Profit and Loss"
- },
- {
- "name": "ammortamento macchine d'ufficio",
- "report_type": "Profit and Loss"
- },
- {
- "name": "ammortamento impianti e macchinari",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "AMMORTAMENTI IMMOBILIZZAZIONI MATERIALI"
- },
- {
- "children": [
- {
- "name": "altri costi per il personale",
- "report_type": "Profit and Loss"
- },
- {
- "name": "oneri sociali",
- "report_type": "Profit and Loss"
- },
- {
- "name": "salari e stipendi",
- "report_type": "Profit and Loss"
- },
- {
- "name": "TFRL",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "COSTI PER IL PERSONALE"
- },
- {
- "children": [
- {
- "name": "ammortamento software",
- "report_type": "Profit and Loss"
- },
- {
- "name": "ammortamento costi di impianto",
- "report_type": "Profit and Loss"
- },
- {
- "name": "ammortamento avviamento",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "AMMORTAMENTI IMMOBILIZZAZIONI IMMATERIALI"
- },
- {
- "children": [
- {
- "name": "costi di vigilanza",
- "report_type": "Profit and Loss"
- },
- {
- "name": "costi per i locali",
- "report_type": "Profit and Loss"
- },
- {
- "name": "costi per energia",
- "report_type": "Profit and Loss"
- },
- {
- "name": "costi di pubblicit\u00e0",
- "report_type": "Profit and Loss"
- },
- {
- "name": "costi di trasporto",
- "report_type": "Profit and Loss"
- },
- {
- "name": "costi postali",
- "report_type": "Profit and Loss"
- },
- {
- "name": "spese di incasso",
- "report_type": "Profit and Loss"
- },
- {
- "name": "provvigioni passive",
- "report_type": "Profit and Loss"
- },
- {
- "name": "costi di manutenzione e riparazione",
- "report_type": "Profit and Loss"
- },
- {
- "name": "costi di assicurazione",
- "report_type": "Profit and Loss"
- },
- {
- "name": "costi telefonici",
- "report_type": "Profit and Loss"
- },
- {
- "name": "costi di consulenze",
- "report_type": "Profit and Loss"
- },
- {
- "name": "costi di esercizio automezzi",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "COSTI PER SERVIZI"
- },
- {
- "children": [
- {
- "name": "svalutazioni immobilizzazioni materiali",
- "report_type": "Profit and Loss"
- },
- {
- "name": "svalutazioni immobilizzazioni immateriali",
- "report_type": "Profit and Loss"
- },
- {
- "name": "svalutazione crediti",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "SVALUTAZIONI"
- }
- ],
- "name": "COSTI DELLA PRODUZIONE"
- },
- {
- "children": [
- {
- "name": "imposte dell'esercizio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "IMPOSTE DELL'ESERCIZIO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "banche c/sovvenzioni",
- "report_type": "Balance Sheet"
- },
- {
- "name": "mutui passivi",
- "report_type": "Balance Sheet"
- },
- {
- "name": "debiti v/altri finanziatori",
- "report_type": "Balance Sheet"
- },
- {
- "name": "banche c/c passivi",
- "report_type": "Balance Sheet"
- },
- {
- "name": "banche c/RIBA all'incasso",
- "report_type": "Balance Sheet"
- },
- {
- "name": "banche c/anticipi su fatture",
- "report_type": "Balance Sheet"
- },
- {
- "name": "banche c/cambiali all'incasso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DEBITI FINANZIARI"
- },
- {
- "children": [
- {
- "name": "debiti per imposte",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "erario c/IVA",
- "report_type": "Balance Sheet"
- },
- {
- "name": "IVA n/debito",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "debiti per ritenute da versare",
- "report_type": "Balance Sheet"
- },
- {
- "name": "debiti per cauzioni",
- "report_type": "Balance Sheet"
- },
- {
- "name": "personale c/retribuzioni",
- "report_type": "Balance Sheet"
- },
- {
- "name": "clienti c/cessione",
- "report_type": "Balance Sheet"
- },
- {
- "name": "debiti v/istituti previdenziali",
- "report_type": "Balance Sheet"
- },
- {
- "name": "personale c/liquidazioni",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "creditori diversi",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DEBITI DIVERSI"
- },
- {
- "children": [
- {
- "name": "ratei passivi",
- "report_type": "Balance Sheet"
- },
- {
- "name": "risconti passivi",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "RATEI E RISCONTI PASSIVI"
- },
- {
- "children": [
- {
- "name": "perdita d'esercizio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "utile d'esercizio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "patrimonio netto",
- "report_type": "Balance Sheet"
- },
- {
- "name": "titolare c/ritenute subite",
- "report_type": "Balance Sheet"
- },
- {
- "name": "prelevamenti extra gestione",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PATRIMONIO NETTO"
- },
- {
- "children": [
- {
- "name": "debiti per TFRL",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "TRATTAMENTO FINE RAPPORTO DI LAVORO"
- },
- {
- "children": [
- {
- "name": "banca ... c/c",
- "report_type": "Balance Sheet"
- },
- {
- "name": "banca ... c/c",
- "report_type": "Balance Sheet"
- },
- {
- "name": "banca ... c/c",
- "report_type": "Balance Sheet"
- },
- {
- "name": "bilancio di chiusura",
- "report_type": "Balance Sheet"
- },
- {
- "name": "bilancio di apertura",
- "report_type": "Balance Sheet"
- },
- {
- "name": "istituti previdenziali",
- "report_type": "Balance Sheet"
- },
- {
- "name": "IVA c/liquidazioni",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CONTI TRANSITORI E DIVERSI"
- },
- {
- "children": [
- {
- "name": "merci da ricevere",
- "report_type": "Balance Sheet"
- },
- {
- "name": "fornitori c/impegni",
- "report_type": "Balance Sheet"
- },
- {
- "name": "impegni per beni in leasing",
- "report_type": "Balance Sheet"
- },
- {
- "name": "creditori c/leasing",
- "report_type": "Balance Sheet"
- },
- {
- "name": "clienti c/impegni",
- "report_type": "Balance Sheet"
- },
- {
- "name": "merci da consegnare",
- "report_type": "Balance Sheet"
- },
- {
- "name": "creditori per fideiussioni",
- "report_type": "Balance Sheet"
- },
- {
- "name": "depositanti beni",
- "report_type": "Balance Sheet"
- },
- {
- "name": "beni di terzi",
- "report_type": "Balance Sheet"
- },
- {
- "name": "creditori per avalli",
- "report_type": "Balance Sheet"
- },
- {
- "name": "rischi per avalli",
- "report_type": "Balance Sheet"
- },
- {
- "name": "rischi per effetti scontati",
- "report_type": "Balance Sheet"
- },
- {
- "name": "banche c/effetti scontati",
- "report_type": "Balance Sheet"
- },
- {
- "name": "rischi per fideiussioni",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CONTI DEI SISTEMI SUPPLEMENTARI"
- },
- {
- "children": [
- {
- "name": "fatture da ricevere",
- "report_type": "Balance Sheet"
- },
- {
- "name": "debiti da liquidare",
- "report_type": "Balance Sheet"
- },
- {
- "name": "cambiali passive",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "debiti v/fornitori",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "clienti c/acconti",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DEBITI COMMERCIALI"
- },
- {
- "children": [
- {
- "name": "fondo per imposte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "fondo responsabilit\u00e0 civile",
- "report_type": "Balance Sheet"
- },
- {
- "name": "fondo spese future",
- "report_type": "Balance Sheet"
- },
- {
- "name": "fondo manutenzioni programmate",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "FONDI PER RISCHI E ONERI"
- }
- ],
- "name": "PASSIVO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "arrotondamenti attivi",
- "report_type": "Profit and Loss"
- },
- {
- "name": "proventi vari",
- "report_type": "Profit and Loss"
- },
- {
- "name": "insussistenze attive ordinarie diverse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "plusvalenze ordinarie diverse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "fitti attivi",
- "report_type": "Profit and Loss"
- },
- {
- "name": "sopravvenienze attive ordinarie diverse",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "RICAVI E PROVENTI DIVERSI"
- },
- {
- "children": [
- {
- "name": "ribassi e abbuoni passivi",
- "report_type": "Profit and Loss"
- },
- {
- "name": "merci c/vendite",
- "report_type": "Profit and Loss"
- },
- {
- "name": "rimborsi spese di vendita",
- "report_type": "Profit and Loss"
- },
- {
- "name": "premi su vendite",
- "report_type": "Profit and Loss"
- },
- {
- "name": "resi su vendite",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "VENDITE E PRESTAZIONI"
- }
- ],
- "name": "VALORE DELLA PRODUZIONE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "sopravvenienze passive straordinarie",
- "report_type": "Profit and Loss"
- },
- {
- "name": "imposte esercizi precedenti",
- "report_type": "Profit and Loss"
- },
- {
- "name": "insussistenze passive straordinarie",
- "report_type": "Profit and Loss"
- },
- {
- "name": "minusvalenze straordinarie",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ONERI STRAORDINARI"
- },
- {
- "children": [
- {
- "name": "insussistenze attive straordinarie",
- "report_type": "Profit and Loss"
- },
- {
- "name": "sopravvenienze attive straordinarie",
- "report_type": "Profit and Loss"
- },
- {
- "name": "plusvalenze straordinarie",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PROVENTI STRAORDINARI"
- }
- ],
- "name": "PROVENTI E ONERI STRAORDINARI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "mutui attivi",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "IMMOBILIZZAZIONI FINANZIARIE"
- },
- {
- "children": [
- {
- "name": "fornitori immobilizzazioni c/acconti",
- "report_type": "Balance Sheet"
- },
- {
- "name": "fondo ammortamento impianti e macchinari",
- "report_type": "Balance Sheet"
- },
- {
- "name": "fondo ammortamento fabbricati",
- "report_type": "Balance Sheet"
- },
- {
- "name": "fondo ammortamento arredamento",
- "report_type": "Balance Sheet"
- },
- {
- "name": "fondo ammortamento automezzi",
- "report_type": "Balance Sheet"
- },
- {
- "name": "fondo ammortamento attrezzature commerciali",
- "report_type": "Balance Sheet"
- },
- {
- "name": "fondo ammortamento macchine d'ufficio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "fondo ammortamento imballaggi durevoli",
- "report_type": "Balance Sheet"
- },
- {
- "name": "imballaggi durevoli",
- "report_type": "Balance Sheet"
- },
- {
- "name": "macchine d'ufficio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "attrezzature commerciali",
- "report_type": "Balance Sheet"
- },
- {
- "name": "automezzi",
- "report_type": "Balance Sheet"
- },
- {
- "name": "arredamento",
- "report_type": "Balance Sheet"
- },
- {
- "name": "fabbricati",
- "report_type": "Balance Sheet"
- },
- {
- "name": "impianti e macchinari",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "IMMOBILIZZAZIONI MATERIALI"
- },
- {
- "children": [
- {
- "name": "fondo ammortamento costi di impianto",
- "report_type": "Balance Sheet"
- },
- {
- "name": "avviamento",
- "report_type": "Balance Sheet"
- },
- {
- "name": "software",
- "report_type": "Balance Sheet"
- },
- {
- "name": "costi di impianto",
- "report_type": "Balance Sheet"
- },
- {
- "name": "fondo ammortamento software",
- "report_type": "Balance Sheet"
- },
- {
- "name": "fondo ammortamento avviamento",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "IMMOBILIZZAZIONI IMMATERIALI"
- },
- {
- "children": [
- {
- "name": "fondo svalutazione crediti",
- "report_type": "Balance Sheet"
- },
- {
- "name": "fondo rischi su crediti",
- "report_type": "Balance Sheet"
- },
- {
- "name": "crediti da liquidare",
- "report_type": "Balance Sheet"
- },
- {
- "name": "crediti commerciali diversi",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "clienti c/spese anticipate",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "crediti v/clienti",
- "report_type": "Balance Sheet"
- },
- {
- "name": "cambiali allo sconto",
- "report_type": "Balance Sheet"
- },
- {
- "name": "cambiali all'incasso",
- "report_type": "Balance Sheet"
- },
- {
- "name": "cambiali attive",
- "report_type": "Balance Sheet"
- },
- {
- "name": "fatture da emettere",
- "report_type": "Balance Sheet"
- },
- {
- "name": "cambiali insolute",
- "report_type": "Balance Sheet"
- },
- {
- "name": "crediti insoluti",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CREDITI COMMERCIALI"
- },
- {
- "children": [
- {
- "name": "fornitori c/acconti",
- "report_type": "Balance Sheet"
- },
- {
- "name": "materie di consumo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "merci",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "RIMANENZE"
- },
- {
- "children": [
- {
- "name": "crediti v/istituti previdenziali",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "debitori diversi",
- "report_type": "Balance Sheet"
- },
- {
- "name": "personale c/acconti",
- "report_type": "Balance Sheet"
- },
- {
- "name": "crediti per cauzioni",
- "report_type": "Balance Sheet"
- },
- {
- "name": "crediti per ritenute subite",
- "report_type": "Balance Sheet"
- },
- {
- "name": "crediti per imposte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "IVA n/credito",
- "report_type": "Balance Sheet"
- },
- {
- "name": "IVA c/acconto",
- "report_type": "Balance Sheet"
- },
- {
- "name": "crediti per IVA",
- "report_type": "Balance Sheet"
- },
- {
- "name": "imposte c/acconto",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CREDITI DIVERSI"
- },
- {
- "children": [
- {
- "name": "risconti attivi",
- "report_type": "Balance Sheet"
- },
- {
- "name": "ratei attivi",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "RATEI E RISCONTI ATTIVI"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "assegni",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "denaro in cassa",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "valori bollati",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Bank",
- "name": "c/c postali",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Bank",
- "name": "banche c/c",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DISPONIBILIT\u00c0 LIQUIDE"
- }
- ],
- "name": "ATTIVO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "proventi finanziari diversi",
- "report_type": "Profit and Loss"
- },
- {
- "name": "interessi attivi v/clienti",
- "report_type": "Profit and Loss"
- },
- {
- "name": "interessi attivi bancari",
- "report_type": "Profit and Loss"
- },
- {
- "name": "interessi attivi postali",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PROVENTI FINANZIARI"
- },
- {
- "children": [
- {
- "name": "oneri finanziari diversi",
- "report_type": "Profit and Loss"
- },
- {
- "name": "interessi passivi bancari",
- "report_type": "Profit and Loss"
- },
- {
- "name": "interessi passivi su mutui",
- "report_type": "Profit and Loss"
- },
- {
- "name": "interessi passivi v/fornitori",
- "report_type": "Profit and Loss"
- },
- {
- "name": "sconti passivi bancari",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ONERI FINANZIARI"
- }
- ],
- "name": "PROVENTI E ONERI FINANZIARI"
- },
- {
- "children": [
- {
- "name": "stato patrimoniale",
- "report_type": "Profit and Loss"
- },
- {
- "name": "conto di risultato economico",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "CONTI DI RISULTATO"
- }
- ],
- "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
deleted file mode 100644
index 835b76d..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/lu_lu_2011_chart_1.json
+++ /dev/null
@@ -1,4056 +0,0 @@
-{
- "name": "PCMN Luxembourg",
- "root": {
- "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": ""
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ma_l10n_kzc_temp_chart.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ma_l10n_kzc_temp_chart.json
deleted file mode 100644
index 309b55b..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/ma_l10n_kzc_temp_chart.json
+++ /dev/null
@@ -1,3930 +0,0 @@
-{
- "name": "compta Kazacube",
- "root": {
- "children": [
- {
- "children": [
- {
- "name": "RESULTAT FINANCIER"
- },
- {
- "name": "RESULTAT NON COURANT"
- },
- {
- "name": "RESULTAT AVANT IMPOTS"
- },
- {
- "children": [
- {
- "name": "Marge brute"
- },
- {
- "name": "R\u00e9sultat d'exploitation"
- },
- {
- "children": [
- {
- "name": "Insuffisance brute d'exploitation (d\u00e9biteur)"
- },
- {
- "name": "Exc\u00e9dent brut d'exploitation (cr\u00e9diteur)"
- }
- ],
- "name": "Exc\u00e9dent brut d'exploitation"
- },
- {
- "name": "Valeur ajout\u00e9e"
- }
- ],
- "name": "RESULTAT D'EXPLOITATION"
- },
- {
- "name": "RESULTAT COURANT"
- },
- {
- "name": "RESULTAT APRES IMPOTS"
- }
- ],
- "name": "COMPTES DE RESULTATS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Frais de constitution",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Frais d'augmentation du capital",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Frais pr\u00e9alables au d\u00e9marrage",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Frais sur op\u00e9rations de fusions, scissions et transformations",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Frais de publicit\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Frais de prospection",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres frais pr\u00e9liminaires",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Frais pr\u00e9liminaires"
- },
- {
- "children": [
- {
- "name": "Primes de remboursement des obligations",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Primes de remboursement des obligations"
- },
- {
- "children": [
- {
- "name": "Autres charges \u00e0\u00a0 r\u00e9partir",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Frais d acquisition des immobilisations",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Frais d'\u00e9mission des emprunts",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Charges \u00e0\u00a0 r\u00e9partir sur plusieurs exercices"
- }
- ],
- "name": "IMMOBILISATIONS EN NON-VALEURS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Immobilisations corporelles en cours de mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Immobilisations corporelles en cours de mat\u00e9riel de transport",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Immobilisations corporelles en cours des installations techniques, mat\u00e9riel et outillage",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Immobilisations corporelles en cours des terrains et constructions",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres immobilisations corporelles en cours",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Immobilisations corporelles en cours"
- },
- {
- "children": [
- {
- "name": "Autres immobilisations corporelles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres immobilisations corporelles"
- },
- {
- "children": [
- {
- "name": "Installations techniques",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables identifiables",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Outillage",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mat\u00e9riel",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mat\u00e9riel et outillage"
- },
- {
- "name": "Autres installations techniques, mat\u00e9riel et outillage",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Installations techniques, mat\u00e9riel et outillage"
- },
- {
- "children": [
- {
- "name": "Constructions sur terrains d'autrui",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Autres b\u00e2timents",
- "report_type": "Balance Sheet"
- },
- {
- "name": "B\u00e2timents industriels (A,B,,,)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "B\u00e2timents Administratifs et commerciaux",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "B\u00e2timents"
- },
- {
- "name": "Agencements et am\u00e9nagements des constructions",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ouvrages d'infrastructure",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres constructions",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Constructions"
- },
- {
- "children": [
- {
- "name": "Agencements et am\u00e9nagements de terrains",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Terrains b\u00e2tis",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres terrains",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Terrains de gisement",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Terrains am\u00e9nag\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Terrains nus",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Terrains"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel de bureau",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mobilier de bureau",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Agencements, installations et am\u00e9nagements divers (biens n'appartenant pas \u00e0\u00a0 l'entreprise)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mat\u00e9riel informatique",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel de transport",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mat\u00e9riel de transport"
- }
- ],
- "name": "IMMOBILISATIONS CORPORELLES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres immobilisations incorporelles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres immobilisations incorporelles"
- },
- {
- "children": [
- {
- "name": "Immobilisation en recherche et d\u00e9veloppement",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Immobilisation en recherche et d\u00e9veloppement"
- },
- {
- "children": [
- {
- "name": "Brevets, marques, droits et valeurs similaires",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Brevets, marques, droits et valeurs similaires"
- },
- {
- "children": [
- {
- "name": "Fonds commercial",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fonds commercial"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Titres de participation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Titres de participation"
- },
- {
- "children": [
- {
- "name": "Actions",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Titres divers",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres titres immobilis\u00e9s"
- }
- ],
- "name": "IMMOBILISATIONS FINANCIERES 2"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9ances financi\u00e8res diverses",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Bons divers",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bons d'\u00e9quipement",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligations",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Titres immobilis\u00e9s (droits de cr\u00e9ance)"
- },
- {
- "name": "Cr\u00e9ances immobilis\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cautionnements",
- "report_type": "Balance Sheet"
- },
- {
- "name": "D\u00e9p\u00f4ts",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
- }
- ],
- "name": "Autres cr\u00e9ances financi\u00e8res"
- },
- {
- "children": [
- {
- "name": "Pr\u00eats au personnel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pr\u00eats aux associ\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Billets de fonds",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres pr\u00eats",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pr\u00eats immobilis\u00e9s"
- }
- ],
- "name": "IMMOBILISATIONS FINANCIERES 1"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Augmentation des dettes de financement",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Augmentation des dettes de financement"
- },
- {
- "children": [
- {
- "name": "Diminution des cr\u00e9ances immobilis\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Diminution des cr\u00e9ances immobilis\u00e9es"
- }
- ],
- "name": "ECARTS DE CONVERSION - ACTIF"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres titres immobilis\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res-titres"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats immobilis\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres cr\u00e9ances financi\u00e8res",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res-pr\u00eats"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations corporelles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations corporelles"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles"
- }
- ],
- "name": "PROVISIONS POUR DEPRECIATION DES IMMOBILISATIONS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements des autres immobilisations incorporelles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements de l'immobilisation en recherche et d\u00e9veloppement",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements du fonds commercial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des brevets, marques, droits et valeurs similaires",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements des immobilisations incorporelles"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements des b\u00e2timents",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des constructions sur terrains d'autrui",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des ouvrages d'infrastructure",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des installations, agencements et am\u00e9nagements des constructions",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des autres constructions",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements des constructions"
- },
- {
- "children": [
- {
- "name": "Amortissements du mat\u00e9riel et outillage",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des emballages r\u00e9cup\u00e9rables identifiables",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des installations techniques",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des autres installations techniques, mat\u00e9riel et outillage",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements des installations techniques, mat\u00e9riel et outillage"
- },
- {
- "children": [
- {
- "name": "Amortissements des autres terrains",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des terrains nus",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des terrains am\u00e9nag\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des terrains b\u00e2tis",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des terrains de gisement",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des agencements et am\u00e9nagements de terrains",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements des terrains"
- },
- {
- "name": "Amortissements du mat\u00e9riel de transport",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Amortissements des agencements, installations et am\u00e9nagements divers",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements du mobilier de bureau",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements du mat\u00e9riel de bureau",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des autres mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements du mat\u00e9riel informatique",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements du mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers"
- },
- {
- "name": "Amortissements des autres immobilisations corporelles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements des immobilisations corporelles"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements des autres charges \u00e0\u00a0 r\u00e9partir",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des frais d'acquisition des immobilisations",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des frais d'\u00e9mission des emprunts",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements des charges \u00e0\u00a0 r\u00e9partir"
- },
- {
- "name": "Amortissements des primes de remboursement des obligations"
- },
- {
- "children": [
- {
- "name": "Amortissements des frais de prospection",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des frais de publicit\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des frais sur op\u00e9rations de fusions, scissions, et transformations",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des frais pr\u00e9liminaires au d\u00e9marrage",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des frais d'augmentation du capital",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des frais de constitution",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amortissements des autres frais pr\u00e9liminaires",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Amortissements des frais pr\u00e9liminaires"
- }
- ],
- "name": "Amortissements des non-valeurs"
- }
- ],
- "name": "AMORTISSEMENTS DES IMMOBILISATIONS"
- }
- ],
- "name": "COMPTES D'ACTIF IMMOBILISE"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Stock",
- "name": "Marchandises (groupe A)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Autres marchandises",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Marchandises (groupe B)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Marchandises en cours de route",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Marchandises"
- },
- {
- "children": [
- {
- "account_type": "Stock",
- "name": "Mati\u00e8res et fournitures consommables en cours de route",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Stock",
- "name": "Emballages perdus",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Emballages \u00e0\u00a0 usage mixte",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Emballages"
- },
- {
- "children": [
- {
- "account_type": "Stock",
- "name": "Fournitures de magasin",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Fournitures de bureau",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Produits d'entretien",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Fournitures d'atelier et d'usine",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Mati\u00e8res consommables (groupe B)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Combustibles",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Mati\u00e8res consommables (groupe A)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mati\u00e8res et fournitures consommables"
- },
- {
- "children": [
- {
- "account_type": "Stock",
- "name": "Mati\u00e8res premi\u00e8res (groupe B)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Mati\u00e8res premi\u00e8res (groupe A)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mati\u00e8res premi\u00e8res"
- },
- {
- "account_type": "Stock",
- "name": "Autres mati\u00e8res et fournitures consommables",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mati\u00e8res et fournitures consommables"
- },
- {
- "children": [
- {
- "account_type": "Stock",
- "name": "Autres produits en cours",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Stock",
- "name": "Travaux en cours",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Prestations en cours",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "\u00c9tudes en cours",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Services en cours"
- },
- {
- "children": [
- {
- "account_type": "Stock",
- "name": "Biens r\u00e9siduels en cours",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Biens interm\u00e9diaires en cours",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Biens produits en cours",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Biens en cours"
- }
- ],
- "name": "Produits en cours"
- },
- {
- "children": [
- {
- "account_type": "Stock",
- "name": "Autres produits interm\u00e9diaires et produits r\u00e9siduels",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Stock",
- "name": "Produits interm\u00e9diaires (groupe A)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Produits interm\u00e9diaires (groupe B)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Produits interm\u00e9diaires"
- },
- {
- "children": [
- {
- "account_type": "Stock",
- "name": "D\u00e9chets",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Mati\u00e8res de r\u00e9cup\u00e9ration",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Rebuts",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)"
- }
- ],
- "name": "Produits interm\u00e9diaires et produits r\u00e9siduels"
- },
- {
- "children": [
- {
- "account_type": "Stock",
- "name": "Produits finis en cours de route",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Produits finis (groupe B)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Produits finis (groupe A)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Stock",
- "name": "Autres produits finis",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Produits finis"
- }
- ],
- "name": "STOCKS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Augmentation des dettes circulantes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Diminution des cr\u00e9ances circulantes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "\u00c9cart de conversion - Actif (\u00e9l\u00e9ments circulant)"
- }
- ],
- "name": "ECART DE CONVERSION - ACTIF (\u00c9l\u00e9ments circulants)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres comptes d'associ\u00e9s d\u00e9biteurs",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Actionnaires - capital souscrit et appel\u00e9 non vers\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Comptes courants des associ\u00e9s d\u00e9biteurs",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Associ\u00e9s - comptes d'apport en soci\u00e9t\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es aux comptes d'associ\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Associ\u00e9s - op\u00e9rations faites en commun",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Comptes d'associ\u00e9s - d\u00e9biteurs"
- },
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Etat - cr\u00e9dit de TVA (suivant d\u00e9claration)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 20%",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 7%",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 14%",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 10%",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges"
- },
- {
- "account_type": "Tax",
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur immobilisations",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Etat - TVA r\u00e9cup\u00e9rable"
- },
- {
- "name": "Acomptes sur imp\u00f4ts sur les r\u00e9sultats",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Subventions d'\u00e9quilibre \u00e0\u00a0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Subventions d'exploitation \u00e0\u00a0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Subventions d'investissement \u00e0\u00a0 recevoir",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subventions \u00e0\u00a0 recevoir"
- },
- {
- "account_type": "Tax",
- "name": "Etat - autres comptes d\u00e9biteurs",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Etat ? d\u00e9biteur"
- },
- {
- "children": [
- {
- "name": "Avances et acomptes au personnel",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Personnel - autres d\u00e9biteurs",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Personnel - d\u00e9biteur"
- },
- {
- "children": [
- {
- "name": "Autres clients et comptes rattach\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Clients - effets \u00e0\u00a0 recevoir",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances sur travaux non encore factur\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Clients - factures \u00e0\u00a0 \u00e9tablir",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clients - factures \u00e0\u00a0 \u00e9tablir et cr\u00e9ances sur travaux non encore factur\u00e9s"
- },
- {
- "name": "Clients douteux ou litigieux",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Clients - retenues de garantie",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Clients - cat\u00e9gorie A",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Clients - cat\u00e9gorie B",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clients"
- }
- ],
- "name": "Clients et comptes rattach\u00e9s"
- },
- {
- "children": [
- {
- "name": "Fournisseurs - cr\u00e9ances pour emballages et mat\u00e9riel \u00e0\u00a0 rendre",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fournisseurs - avances et acomptes vers\u00e9s sur commandes d'exploitation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Rabais, remises et ristournes \u00e0\u00a0 obtenir - avoirs non encore re\u00e7us",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres fournisseurs d\u00e9biteurs",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fournisseurs d\u00e9biteurs, avances et acomptes"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats courus et non \u00e9chus \u00e0\u00a0 percevoir",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Charges constat\u00e9es d'avance",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Comptes transitoires ou d'attente - d\u00e9biteurs",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Comptes de r\u00e9partition p\u00e9riodique des charges",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Comptes de r\u00e9gularisation - actif"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances sur cessions d'immobilisations",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances sur cessions d'\u00e9l\u00e9ments d'actif circulant",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Divers d\u00e9biteurs",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es aux autres d\u00e9biteurs",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres d\u00e9biteurs"
- }
- ],
- "name": "CREANCES DE L'ACTIF CIRCULANT"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Actions, partie lib\u00e9r\u00e9e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Actions, partie non lib\u00e9r\u00e9e",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligations",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Bons de caisse",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bons de tr\u00e9sor",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Bons de caisse et bons de tr\u00e9sor"
- },
- {
- "name": "Autres titres et valeurs de placement similaires",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Titres et valeurs de placement"
- }
- ],
- "name": "TITRES ET VALEURS DE PLACEMENT"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res et fournitures",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des produits en cours",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des marchandises",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des produits interm\u00e9diaires",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des produits finis",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation - fournisseurs d\u00e9biteurs, avances et acomptes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du personnel - d\u00e9biteur",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des clients et comptes rattach\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes d'associ\u00e9s d\u00e9biteurs",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres d\u00e9biteurs",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances de l'actif circulant"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
- }
- ],
- "name": "PROVISIONS POUR DEPRECIATION DES COMPTES DE L'ACTIF CIRCULANT"
- }
- ],
- "name": "COMPTES D'ACTIF CIRCULANT (HORS TRESORERIE)"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Dettes rattach\u00e9es \u00e0\u00a0 des participations",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Avances re\u00e7ues et comptes courants bloqu\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dettes de financement diverses",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Fournisseurs d'immobilisation",
- "report_type": "Balance Sheet"
- },
- {
- "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7ues",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Billets de fonds",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Avances de l'Etat",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres dettes de financement"
- },
- {
- "children": [
- {
- "name": "Emprunts obligataires",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Emprunts obligataires"
- }
- ],
- "name": "DETTES DE FINANCEMENT"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres provisions pour risques",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provision pour pertes sur march\u00e9s \u00e0\u00a0 terme",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour amendes, double droits, p\u00e9nalit\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour pertes de change",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour litiges",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour garanties donn\u00e9es aux clients",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour propre assureur",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour risques"
- },
- {
- "children": [
- {
- "name": "Provisions pour imp\u00f4ts",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour pensions de retraite et obligations similaires",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour charges \u00e0\u00a0 r\u00e9partir sur plusieurs exercices",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Autres provisions pour charges",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour charges"
- }
- ],
- "name": "Provisions durables pour risques et charges"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Comptes de liaison des \u00e9tablissements",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Comptes de liaison du si\u00e8ge",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Comptes de liaison des \u00e9tablissements et succursales"
- }
- ],
- "name": "COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Augmentation des cr\u00e9ances immobilis\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Augmentation des cr\u00e9ances immobilis\u00e9es"
- },
- {
- "children": [
- {
- "name": "Diminution des dettes de financement",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Diminution des dettes de financement"
- }
- ],
- "name": "\u00c9carts de conversion - Passif"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Report \u00e0\u00a0 nouveau (solde d\u00e9biteur)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Report \u00e0\u00a0 nouveau (solde cr\u00e9diteur)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Report \u00e0\u00a0 nouveau"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "R\u00e9serve l\u00e9gale",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00e9serve l\u00e9gale"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "R\u00e9serves r\u00e9glement\u00e9es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "R\u00e9serves statutaires ou contractuelles",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "R\u00e9serves facultatives",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres r\u00e9serves"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Primes d'apport",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Primes d'\u00e9mission",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Primes de fusion",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Primes d'\u00e9mission, de fusion et d'apport"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "\u00c9carts de r\u00e9\u00e9valuation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "\u00c9carts de r\u00e9\u00e9valuation"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Actionnaires, capital souscrit-non appel\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Capital social",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Fonds de dotation",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Compte de l'exploitant",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Capital individuel",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital personnel"
- }
- ],
- "name": "Capital social ou personnel"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "R\u00e9sultats nets en instance d'affectation (solde cr\u00e9diteur)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "R\u00e9sultats nets en instance d'affectation (solde d\u00e9biteur)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00e9sultats nets en instance d'affectation"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "R\u00e9sultat net de l'exercice (solde cr\u00e9diteur)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "R\u00e9sultat net de l'exercice (solde d\u00e9biteur)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "R\u00e9sultat net de l'exercice"
- }
- ],
- "name": "CAPITAUX PROPRES"
- },
- {
- "account_type": "Equity",
- "children": [
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Provisions pour plus-values en instance d'imposition",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Provisions pour amortissements d\u00e9rogatoires",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Provisions pour acquisition et construction de logements",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Provisions pour investissements",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Provisions pour reconstitution des gisements",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Autres provisions r\u00e9glement\u00e9es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions r\u00e9glement\u00e9es"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Subventions d'investissement inscrites au CPC",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Subventions d'investissement re\u00e7ues",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subventions d'investissement"
- }
- ],
- "name": "CAPITAUX PROPRES ASSIMILES",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "COMPTES DE FINANCEMENT PERMANENT"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres charges financi\u00e8res des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pertes sur cr\u00e9ances li\u00e9es \u00e0\u00a0 des participations",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Escomptes accord\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Charges nettes sur cession de titres et valeurs de placement",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
- }
- ],
- "name": "PROVISIONS POUR DEPRECIATION DES COMPTES DE TRESORERIE"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Autres valeurs \u00e0\u00a0 encaisser",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Virement de fonds",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Ch\u00e8ques \u00e0\u00a0 l'encaissement",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Ch\u00e8ques en portefeuille",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ch\u00e8ques \u00e0\u00a0 encaisser ou \u00e0\u00a0 l'encaissement"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Effets \u00e9chus \u00e0\u00a0 encaisser",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Effets \u00e0\u00a0 l'encaissement",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Effets \u00e0\u00a0 encaisser ou \u00e0\u00a0 l'encaissement"
- }
- ],
- "name": "Ch\u00e8ques et valeurs \u00e0\u00a0 encaisser"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Caisse Centrale",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Caisse (succursale ou agence A)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Caisse (succursale ou agence B)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caisses"
- },
- {
- "account_type": "Cash",
- "name": "R\u00e9gies d'avances et accr\u00e9ditifs",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caisses, r\u00e9gies d'avances et accr\u00e9ditifs"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Tr\u00e9sorerie G\u00e9n\u00e9rale",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Banques (solde d\u00e9biteur)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Ch\u00e8ques postaux",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes d\u00e9biteurs)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Banques, Tr\u00e9sorerie G\u00e9n\u00e9rale et ch\u00e8ques postaux d\u00e9biteurs"
- }
- ],
- "name": "TRESORERIE - ACTIF"
- },
- {
- "account_type": "Cash",
- "children": [
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Banques (solde cr\u00e9diteur)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes cr\u00e9diteurs)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Banques (solde cr\u00e9diteur)"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Cr\u00e9dits d'escompte",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9dits d'escompte"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Cr\u00e9dits de tr\u00e9sorerie",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cr\u00e9dits de tr\u00e9sorerie"
- }
- ],
- "name": "TRESORERIE - PASSIF",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "COMPTES DE TRESORERIE"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres provisions pour risques et charges",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour amendes, doubles droits et p\u00e9nalit\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour pertes de change",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour litiges",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour garanties donn\u00e9es aux clients",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisions pour imp\u00f4ts",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres provisions pour risques et charges"
- }
- ],
- "name": "AUTRES PROVISIONS POUR RISQUES ET CHARGES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Diminution des dettes circulantes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Augmentation des cr\u00e9ances circulantes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ecarts de conversion - passif (El\u00e9ments circulants)"
- }
- ],
- "name": "Ecarts de conversion - passif (El\u00e9ments circulants)"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Divers cr\u00e9anciers",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Obligations, coupons \u00e0\u00a0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Obligations \u00e9chues \u00e0\u00a0 rembourser",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Dettes rattach\u00e9es aux autres cr\u00e9anciers",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Dettes sur acquisitions d'immobilisations",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Dettes sur acquisitions de titres et valeurs de placement",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Autres cr\u00e9anciers"
- },
- {
- "children": [
- {
- "name": "Comptes transitoires ou d'attente - cr\u00e9diteurs",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Int\u00e9r\u00eats courus et non \u00e9chus \u00e0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Produits constat\u00e9s d'avance",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Comptes de r\u00e9partition p\u00e9riodique des produits",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Comptes de r\u00e9gularisation - passif"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Fournisseurs - retenues de garantie",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Fournisseurs",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Fournisseurs - factures non parvenues",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Fournisseurs - effets \u00e0\u00a0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Autres fournisseurs et comptes rattach\u00e9s",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fournisseurs et comptes rattach\u00e9s"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Autres clients cr\u00e9diteurs",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Rabais, remises et ristournes \u00e0\u00a0 accorder - avoirs \u00e0\u00a0 \u00e9tablir",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Clients - dettes pour emballages et mat\u00e9riel consign\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Clients - avances et acomptes re\u00e7us sur commandes en cours",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clients cr\u00e9diteurs, avances et acomptes"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Personnel - autres cr\u00e9diteurs",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Oppositions sur salaires",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Charges du personnel \u00e0\u00a0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "R\u00e9mun\u00e9rations dues au personnel",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "D\u00e9p\u00f4ts du personnel cr\u00e9diteurs",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Personnel - cr\u00e9diteur"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "ALLOCATION FAMILIALES",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caisse Nationale de la S\u00e9curit\u00e9 Sociale"
- },
- {
- "account_type": "Payable",
- "name": "Caisses de retraite",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Mutuelles",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Charges sociales \u00e0\u00a0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Autres organismes sociaux",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Organismes sociaux"
- },
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Etat, TVA due (suivant d\u00e9clarations)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Etat, imp\u00f4ts et taxes \u00e0\u00a0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Etat, TVA factur\u00e9e 7%",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Etat, TVA factur\u00e9e 20%",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Etat, TVA factur\u00e9e 10%",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Etat, TVA factur\u00e9e 14%",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Etat, TVA factur\u00e9e"
- },
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Etat, IR",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Etat, taxe urbaine et taxe d'\u00e9dilit\u00e9",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Etat, Taxe professionnelle (ex patente)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Etat Imp\u00f4ts, taxes et assimil\u00e9s"
- },
- {
- "account_type": "Tax",
- "name": "Etat, imp\u00f4ts sur les r\u00e9sultats",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Etat - autres comptes cr\u00e9diteurs",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Etat - cr\u00e9diteur"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Comptes courants des associ\u00e9s cr\u00e9diteurs",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Associ\u00e9s - capital \u00e0\u00a0 rembourser",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Associ\u00e9s - dividendes \u00e0\u00a0 payer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Autres comptes d'associ\u00e9s - cr\u00e9diteurs",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Associ\u00e9s - versements re\u00e7us sur augmentation de capital",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Associ\u00e9s - op\u00e9rations faites en commun",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Comptes d'associ\u00e9s - cr\u00e9diteurs"
- }
- ],
- "name": "DETTES DU PASSIF CIRCULANT"
- }
- ],
- "name": "COMPTES DU PASSIF CIRCULANT (HORS TRESORERIE)"
- }
- ],
- "name": "COMPTES DE BILAN"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Subventions accord\u00e9es des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Subventions accord\u00e9es de l'exercice",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Subventions accord\u00e9es"
- },
- {
- "children": [
- {
- "name": "VNA des immobilisations c\u00e9d\u00e9es des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "VNA des immobilisations corporelles c\u00e9d\u00e9es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "VNA des immobilisations incorporelles c\u00e9d\u00e9es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "VNA provisions des immobilisations financi\u00e8res c\u00e9d\u00e9es (droits de propri\u00e9t\u00e9)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Valeurs nettes d'amortissements des immobilisations c\u00e9d\u00e9es ( V.N.A )"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "D.A.E. de l'immobilisation en non-valeurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.A.E. des immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.A.E. des immobilisations incorporelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations aux amortissements exceptionnels des immobilisations"
- },
- {
- "children": [
- {
- "name": "D.N.C. aux provisions pour risques et charges durables",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.N.C. aux provisions pour risques et charges momentan\u00e9s",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations non courantes aux provisions pour risques et charges"
- },
- {
- "children": [
- {
- "name": "D.N.C. pour reconstitution de gisements",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.N.C. pour amortissements d\u00e9rogatoires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.N.C. pour acquisition et construction de logements",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.N.C. pour investissements",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.N.C. pour plus-values en instance d'imposition",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations non courantes aux provisions r\u00e9glement\u00e9es"
- },
- {
- "children": [
- {
- "name": "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif circulant",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations non courantes aux provisions pour d\u00e9pr\u00e9ciation"
- },
- {
- "name": "Dotations non courantes des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations non courantes"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances devenues irr\u00e9couvrables",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres charges non courantes des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Lib\u00e9ralit\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dons",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Lots",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dons, lib\u00e9ralit\u00e9s et lots"
- },
- {
- "name": "Rappels d'imp\u00f4ts (autres que l'imp\u00f4t sur les r\u00e9sultats)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "P\u00e9nalit\u00e9s et amendes p\u00e9nales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "P\u00e9nalit\u00e9s et amendes fiscales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9nalit\u00e9s et amendes fiscales ou p\u00e9nales"
- },
- {
- "children": [
- {
- "name": "P\u00e9nalit\u00e9s sur march\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D\u00e9dits",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9nalit\u00e9s sur march\u00e9s et d\u00e9dits"
- }
- ],
- "name": "Autres charges non courantes"
- }
- ],
- "name": "CHARGES NON COURANTES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Imposition minimale annuelle des soci\u00e9t\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rappels et d\u00e9gr\u00e8vements d'imp\u00f4ts sur les r\u00e9sultats",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Imp\u00f4ts sur les b\u00e9n\u00e9fices",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Imp\u00f4ts sur les r\u00e9sultats"
- }
- ],
- "name": "IMPOTS SUR LES RESULTATS",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres redevances",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Redevances pour brevets",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Redevances pour brevets, marques, droits et valeurs similaires"
- },
- {
- "children": [
- {
- "name": "Commissions et courtages",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Frais d'actes et de contentieux",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Honoraires",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires"
- },
- {
- "children": [
- {
- "name": "R\u00e9mun\u00e9rations du personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0\u00a0 l'entreprise",
- "report_type": "Profit and Loss"
- },
- {
- "name": "R\u00e9mun\u00e9rations du personnel int\u00e9rimaire",
- "report_type": "Profit and Loss"
- },
- {
- "name": "R\u00e9mun\u00e9rations du personnel occasionnel",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9mun\u00e9rations du personnel ext\u00e9rieur \u00e0\u00a0 l'entreprise"
- },
- {
- "children": [
- {
- "name": "Autres assurances"
- },
- {
- "name": "Assurances - risques d'exploitation",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Assurances - Mat\u00e9riel de transport",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Assurances multirisque (vol, incendie,R,C,)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Primes d'assurances"
- },
- {
- "children": [
- {
- "name": "Entretien et r\u00e9parations des biens immobiliers",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Maintenance",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Entretien et r\u00e9parations des biens mobiliers",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Entretien et r\u00e9parations"
- },
- {
- "children": [
- {
- "name": "Redevances de cr\u00e9dit-bail - mobilier et mat\u00e9riel",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Redevances de cr\u00e9dit-bail"
- },
- {
- "children": [
- {
- "name": "Locations et charges locatives diverses",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Locations de mat\u00e9riel et d'outillage",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Locations de constructions",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Locations de terrains",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Malis sur emballages rendus",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Locations de mat\u00e9riel informatique",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Locations de mobilier et de mat\u00e9riel de bureau",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Locations de mat\u00e9riel de transport",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Locations et charges locatives"
- }
- ],
- "name": "Autres charges externes 1"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Documentation g\u00e9n\u00e9rale",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Recherches",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Documentation technique",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u00c9tudes g\u00e9n\u00e9rales",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\u00c9tudes, recherches et documentation"
- },
- {
- "children": [
- {
- "name": "Cotisations",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dons",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cotisations et dons"
- },
- {
- "children": [
- {
- "name": "Frais postaux",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Frais de t\u00e9l\u00e9phone"
- },
- {
- "name": "Frais de t\u00e9lex et de t\u00e9l\u00e9grammes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Frais postaux et frais de t\u00e9l\u00e9communication"
- },
- {
- "children": [
- {
- "name": "Transports sur achats",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Transports sur ventes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Transports du personnel",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres transports",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transports"
- },
- {
- "children": [
- {
- "name": "R\u00e9ceptions",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Missions",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Frais de d\u00e9m\u00e9nagement",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Voyages et d\u00e9placements",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "D\u00e9placements, missions et r\u00e9ceptions"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur autres charges externes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Frais sur effets de commerce",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Frais et commissions sur services bancaires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Frais d'achat et de vente des titres",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Services bancaires"
- },
- {
- "children": [
- {
- "name": "Cadeaux \u00e0\u00a0 la client\u00e8le",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Publications",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Foires et expositions",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u00c9chantillons, catalogues et imprim\u00e9s publicitaires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Annonces et insertions",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Primes de publicit\u00e9",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres charges de publicit\u00e9 et relations publiques",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Publicit\u00e9, publications et relations publiques"
- },
- {
- "name": "Autres charges externes des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Autres charges externes 2"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Chargeable",
- "name": "Primes de repr\u00e9sentation",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Chargeable",
- "name": "R\u00e9mun\u00e9rations des administrateurs, g\u00e9rants et associ\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Chargeable",
- "name": "Commissions au personnel",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Primes et gratifications"
- },
- {
- "account_type": "Chargeable",
- "name": "Appointements et salaires",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Chargeable",
- "name": "Indemnit\u00e9s de d\u00e9placement",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Indemnit\u00e9s et avantages divers"
- }
- ],
- "name": "R\u00e9mun\u00e9rations du personnel"
- },
- {
- "children": [
- {
- "account_type": "Chargeable",
- "name": "Appointements et salaires",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Chargeable",
- "name": "Charges sociales sur appointements et salaires de l'exploitant",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "R\u00e9mun\u00e9ration de l'exploitant"
- },
- {
- "children": [
- {
- "account_type": "Chargeable",
- "name": "Autres charges sociales diverses",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Chargeable",
- "name": "M\u00e9decine de travail, pharmacie",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Chargeable",
- "name": "Habillement et v\u00eatements de travail",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Chargeable",
- "name": "Indemnit\u00e9s de pr\u00e9avis et de licenciement",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Chargeable",
- "name": "Prestations de retraites",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Chargeable",
- "name": "Allocations aux oeuvres sociales",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Chargeable",
- "name": "Assurances groupe",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges sociales diverses"
- },
- {
- "children": [
- {
- "account_type": "Chargeable",
- "name": "Cotisations de s\u00e9curit\u00e9 sociale",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Chargeable",
- "name": "Prestations familiales",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Chargeable",
- "name": "Assurances accidents de travail",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Chargeable",
- "name": "Cotisations aux caisses de retraite",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Chargeable",
- "name": "Cotisations aux mutuelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges sociales"
- },
- {
- "account_type": "Chargeable",
- "name": "Charges du personnel des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges de personnel"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Patente",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Taxes locales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Taxe urbaine et taxe d'\u00e9dilit\u00e9",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Imp\u00f4ts et taxes directs"
- },
- {
- "name": "Imp\u00f4ts et taxes directs",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "La vignette",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Droits d'enregistrement et de timbre",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Taxes sur les v\u00e9hicules"
- },
- {
- "name": "Autres imp\u00f4ts, taxes et droits assimil\u00e9s",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Imp\u00f4ts, taxes et droits assimil\u00e9s"
- },
- {
- "name": "Imp\u00f4ts et taxes des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Imp\u00f4ts et taxes"
- },
- {
- "children": [
- {
- "name": "Autres charges d'exploitation des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pertes sur cr\u00e9ances irr\u00e9couvrables",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Jetons de pr\u00e9sence",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Transfert de profits sur op\u00e9rations faites en commun",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pertes sur op\u00e9rations faites en commun",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Autres charges d'exploitation"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "D.E. aux amortissements des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.E. aux provisions des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations d'exploitation des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "D.E.P. pour risques et charges durables",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.E.P. pour risques et charges momentan\u00e9s",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations d'exploitation aux provisions pour risques et charges"
- },
- {
- "children": [
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations incorporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations corporelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciation des immobilisations"
- },
- {
- "children": [
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des stocks",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des cr\u00e9ances de l'actif circulant",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciations de l'actif circulant"
- },
- {
- "children": [
- {
- "name": "D.E.A. des charges \u00e0\u00a0 r\u00e9partir",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.E.A. des frais pr\u00e9liminaires",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations d'exploitation aux amortissements de l'immobilisation en non valeur"
- },
- {
- "children": [
- {
- "name": "D.E.A. des installations techniques, mat\u00e9riel et outillage",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.E.A. des autres immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.E.A. des constructions",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.E.A. des mobiliers, mat\u00e9riels de bureau et am\u00e9nagements divers",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.E.A. du mat\u00e9riel de transport",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.E.A. des terrains",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations d'exploitation aux amortissements des immobilisations corporelles"
- },
- {
- "children": [
- {
- "name": "D.E.A. des brevets, marques, droits et valeurs similaires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.E.A. du fonds commercial",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.E.A. des autres immobilisations incorporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D.E.A. de l'immobilisation en recherche et d\u00e9veloppement",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations d'exploitation aux amortissements des immobilisations incorporelles"
- }
- ],
- "name": "Dotations d'exploitation"
- },
- {
- "children": [
- {
- "name": "Variation de stocks de marchandises",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats de marchandises \"groupe B\"",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de marchandises",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats revendus de marchandises des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats de marchandises \"groupe A\"",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Achats revendus de marchandises"
- },
- {
- "children": [
- {
- "name": "Achats de mati\u00e8res et de fournitures des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de travaux, \u00e9tudes et prestations de service",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats non stock\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures consommables",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res premi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats des emballages",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Rabais, remises et ristournes obtenus sur achats consomm\u00e9s de mati\u00e8res et fournitures"
- },
- {
- "children": [
- {
- "name": "Variation des stocks de mati\u00e8res premi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Variation des stocks des emballages",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Variation des stocks de mati\u00e8res et fournitures consommables",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variation des stocks de mati\u00e8res et fournitures"
- },
- {
- "children": [
- {
- "name": "Achats de fournitures d'entretien",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats de petit outillage et petit \u00e9quipement",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats de fournitures non stockables (eau, \u00e9lectricit\u00e9,,)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats de fournitures de bureau",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Achats non stock\u00e9s de mati\u00e8res et fournitures"
- },
- {
- "children": [
- {
- "name": "Achats des travaux",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats des prestations de service"
- },
- {
- "name": "Achats des \u00e9tudes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Achats de travaux, \u00e9tudes et prestations de service"
- },
- {
- "children": [
- {
- "name": "Achats de mati\u00e8res premi\u00e8res B",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats de mati\u00e8res premi\u00e8res A",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Achats de mati\u00e8res premi\u00e8res"
- },
- {
- "children": [
- {
- "name": "Achats de combustibles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats de mati\u00e8res et fournitures B",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats de mati\u00e8res et fournitures A",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats de fournitures de bureau",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats de fournitures d'atelier et d'usine",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats de produits d'entretien",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats de fournitures de magasin",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Achats de mati\u00e8res et fournitures consommables"
- },
- {
- "children": [
- {
- "name": "Achats d'emballages \u00e0\u00a0 usage mixte",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats d'emballages perdus",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Achats d'emballages r\u00e9cup\u00e9rables non identifiables",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Achats d'emballages"
- }
- ],
- "name": "Achats consomm\u00e9s de mati\u00e8res et fournitures"
- }
- ],
- "name": "CHARGES D'EXPLOITATION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotations financi\u00e8res des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations aux provisions pour risques et charges financi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations aux amortissements des primes de remboursement des obligations",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dotation aux provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dotations financi\u00e8res"
- },
- {
- "name": "Autres charges financi\u00e8res"
- },
- {
- "children": [
- {
- "name": "Pertes de change propres \u00e0\u00a0 l'exercice",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pertes de change des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Pertes de change"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Int\u00e9r\u00eats des comptes courants et d\u00e9p\u00f4ts cr\u00e9diteurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Int\u00e9r\u00eats des emprunts",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres int\u00e9r\u00eats des emprunts et dettes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0\u00a0 des participations",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Int\u00e9r\u00eats des emprunts et dettes"
- },
- {
- "name": "Charges d'int\u00e9r\u00eats des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Charges d'int\u00e9r\u00eats"
- }
- ],
- "name": "CHARGES FINANCIERES"
- }
- ],
- "name": "COMPTES DE CHARGES"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits des cessions des immobilisations incorporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produits des cessions des immobilisations des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produits des cessions des immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produits des cessions des immobilisations financi\u00e8res (droits de propri\u00e9t\u00e9)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Produits des cessions d'immobilisations"
- },
- {
- "children": [
- {
- "name": "Subventions d'\u00e9quilibre re\u00e7ues des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Subventions d'\u00e9quilibre re\u00e7ues de l'exercice",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Subventions d'\u00e9quilibre"
- },
- {
- "children": [
- {
- "name": "Reprises sur subventions d'investissement des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises sur subventions d'investissement de l'exercice",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprise sur subventions d'investissements"
- },
- {
- "children": [
- {
- "name": "Rentr\u00e9es sur cr\u00e9ances sold\u00e9es",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Lib\u00e9ralit\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dons",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Lots",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dons, lib\u00e9ralit\u00e9s et lots re\u00e7us"
- },
- {
- "children": [
- {
- "name": "P\u00e9nalit\u00e9s re\u00e7ues sur march\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D\u00e9dits re\u00e7us",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "P\u00e9nalit\u00e9s et d\u00e9dits re\u00e7us"
- },
- {
- "name": "D\u00e9gr\u00e8vement d'imp\u00f4ts (autres que l'imp\u00f4t sur les r\u00e9sultats)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres produits non courants des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Autres produits non courants"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "R,A,E des immobilisations en non valeur",
- "report_type": "Profit and Loss"
- },
- {
- "name": "R,A,E des immobilisations incorporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "R,A,E des immobilisations corporelles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprises non courantes sur amortissements exceptionnels des immobilisations"
- },
- {
- "children": [
- {
- "name": "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant",
- "report_type": "Profit and Loss"
- },
- {
- "name": "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprises non courantes sur provisions pour d\u00e9pr\u00e9ciation"
- },
- {
- "name": "Transferts de charges non courantes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reprises sur amortissements d\u00e9rogatoires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises sur provisions pour reconstitution de gisements",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises sur plus-values en instance d'imposition",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises sur provisions pour acquisition et construction de logements",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises sur provisions pour investissements",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprises non courantes sur provisions r\u00e9glement\u00e9es"
- },
- {
- "children": [
- {
- "name": "Reprises sur provisions pour risques et charges durables",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises sur provisions pour risques et charges momentan\u00e9s",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprises non courantes sur provisions pour risques et charges"
- },
- {
- "name": "Reprises non courantes des exercices ant\u00e9rieurs.",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprises non courantes"
- }
- ],
- "name": "PRODUITS NON COURANTS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Escomptes obtenus",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Revenus des titres et valeurs de placement",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Int\u00e9r\u00eats et autres produits financiers des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Revenus des cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des pr\u00eats",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Revenus des autres cr\u00e9ances financi\u00e8res",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Int\u00e9r\u00eats et produits assimil\u00e9s"
- },
- {
- "name": "Produits nets sur cessions de titres et valeurs de placement",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Int\u00e9r\u00eats et autres produits financiers"
- },
- {
- "children": [
- {
- "name": "Revenus des titres de participation",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Revenus des titres immobilis\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produits des titres de participation et des autres titres immobilis\u00e9s des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Produits des titres de participation et des autres titres immobilis\u00e9s"
- },
- {
- "children": [
- {
- "name": "Gains de change des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gains de change propres \u00e0\u00a0 l'exercice",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gains de change"
- },
- {
- "children": [
- {
- "name": "Reprises sur amortissements des primes de remboursement des obligations",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises sur provisions pour risques et charges financi\u00e8res",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Transfert - Charges d'int\u00e9r\u00eats",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Transfert - Pertes de change",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Transfert - Autres charges financi\u00e8res",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transfert de charges financi\u00e8res"
- },
- {
- "name": "Reprises sur dotations financi\u00e8res des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprise sur provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprises financi\u00e8res, transferts de charges"
- }
- ],
- "name": "PRODUITS FINANCIERS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventes de produits interm\u00e9diaires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventes de produits finis",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventes de biens produits \u00e0\u00a0 l'\u00e9tranger"
- },
- {
- "name": "Redevances pour brevets, marques, droits et valeurs similaires",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Autres ventes et produits accessoires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bonis sur reprises d'emballages consign\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ports et frais accessoires factur\u00e9s",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Locations divers es re\u00e7ues",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Commissions et courtages re\u00e7us",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventes de produits accessoires"
- },
- {
- "children": [
- {
- "name": "Travaux",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Etudes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Prestations de services",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventes de services produits au Maroc"
- },
- {
- "children": [
- {
- "name": "Ventes de produits interm\u00e9diaires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventes de produits r\u00e9siduels",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventes de produits finis",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventes de biens produits au Maroc"
- },
- {
- "children": [
- {
- "name": "Prestations de services",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Etudes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Travaux",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventes de services produits \u00e0\u00a0 l'\u00e9tranger"
- },
- {
- "children": [
- {
- "name": "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des services produits",
- "report_type": "Profit and Loss"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes au Maroc des services produits",
- "report_type": "Profit and Loss"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes au Maroc des biens produits",
- "report_type": "Profit and Loss"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des biens produits",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rabais, remises et ristournes accord\u00e9s sur ventes de B et S produits des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise"
- },
- {
- "name": "Ventes de biens et services produits des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventes de biens et services produits"
- },
- {
- "children": [
- {
- "name": "Subventions d'exploitations re\u00e7ues de l'exercice",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Subventions d'exploitation re\u00e7ues des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Subventions d'exploitation"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variation des stocks de produits interm\u00e9diaires",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Variation des stocks de produits finis",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Variation des stocks de produits r\u00e9siduels",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variation des stocks de biens produits"
- },
- {
- "children": [
- {
- "name": "Variation des stocks de travaux en cours",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Variation des stocks de prestations en cours",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Variation des stocks d'\u00e9tudes en cours",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variation des stocks de services en cours"
- },
- {
- "children": [
- {
- "name": "Variation des stocks de produits interm\u00e9diaires en cours",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Variation des stocks de biens produits en cours",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Variation des stocks de produits r\u00e9siduels en cours",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Variation des stocks de produits en cours"
- }
- ],
- "name": "Variation des stocks de produits"
- },
- {
- "children": [
- {
- "name": "Jetons de pr\u00e9sence re\u00e7us",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Revenus des immeubles non affect\u00e9s \u00e0\u00a0 l'exploitation",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Profits sur op\u00e9rations faites en commun",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Transfert de pertes sur op\u00e9rations faites en commun",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autres produits d'exploitation des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Autres produits d'exploitation"
- },
- {
- "children": [
- {
- "name": "Reprises sur amortissements des immobilisations incorporelles",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "T,C,E - Autres charges d'exploitation",
- "report_type": "Profit and Loss"
- },
- {
- "name": "T,C,E - Achats consomm\u00e9s de mati\u00e8res et fournitures",
- "report_type": "Profit and Loss"
- },
- {
- "name": "T,C,E - Achats de marchandises",
- "report_type": "Profit and Loss"
- },
- {
- "name": "T,C,E - Charges de personnel",
- "report_type": "Profit and Loss"
- },
- {
- "name": "T,C,E-Autres charges externes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "T,C,E - Imp\u00f4ts et taxes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Transferts des charges d'exploitation"
- },
- {
- "name": "Reprises sur provisions pour risques et charges",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Reprises sur provisions des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises sur amortissements des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprises sur amortissements et provisions des exercices ant\u00e9rieurs"
- },
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises sur amortissements des immobilisations corporelles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reprises sur amortissements de l'immobilisation en non valeurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reprise d'exploitation, transferts de charges"
- },
- {
- "children": [
- {
- "name": "Immobilisation en non valeurs produite",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Immobilisations corporelles produites",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Immobilisations incorporelles produites",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Immobilisations produites des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Immobilisations produites par l'entreprise pour elle m\u00eame"
- },
- {
- "children": [
- {
- "name": "Ventes de marchandises \u00e0\u00a0 l'\u00e9tranger",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventes de marchandises au Maroc",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventes de marchandises des exercices ant\u00e9rieurs",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventes de marchandises"
- }
- ],
- "name": "PRODUITS D'EXPLOITATION"
- }
- ],
- "name": "COMPTES DE PRODUITS"
- }
- ],
- "name": "COMPTES DE GESTION"
- }
- ],
- "name": "Plan_Comptable_Maroc",
- "parent_id": null
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/mx_vauxoo_mx_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/mx_vauxoo_mx_chart_template.json
deleted file mode 100644
index 08e6322..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/mx_vauxoo_mx_chart_template.json
+++ /dev/null
@@ -1,1472 +0,0 @@
-{
- "name": "Plan de Cuentas para Mexico",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "INTERESES DE BANCOS NACIONALES"
- },
- {
- "name": "OTROS INGRESOS FINANCIEROS"
- },
- {
- "name": "INTERESES DE BANCOS EXTRANJEROS"
- }
- ],
- "name": "INGRESOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "INTERESES VARIOS"
- },
- {
- "name": "GANANCIAS EN DIFERENCIAL CAMBIARIO"
- },
- {
- "name": "GANANCIAS EN VENTAS DE ACTIVOS FIJOS"
- },
- {
- "name": "GANANCIAS EN VENTAS DE INVERSIONES"
- },
- {
- "name": "OTROS INGRESOS"
- }
- ],
- "name": "OTROS INGRESOS"
- }
- ],
- "name": "OTROS INGRESOS"
- }
- ],
- "name": "OTROS INGRESOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "IMPUESTOS A LAS TRANSACIONES FINANCIERAS"
- }
- ],
- "name": "EGRESOS NO GRAVABLES"
- },
- {
- "children": [
- {
- "name": "PERDIDAS EN DIFERENCIAL CAMBIARIO"
- },
- {
- "name": "PERDIDAS EN VENTAS ACTIVOS FIJOS"
- },
- {
- "name": "FLUCTUACION CAMBIARIA NO REALIZADAS"
- },
- {
- "name": "PERDIDAS EN VENTAS DE INVERSIONES"
- },
- {
- "name": "PERDIDA POR ROBO DE INVENTARIO"
- },
- {
- "name": "INTERESES S/PRESTACIONES SOCIALES"
- },
- {
- "name": "AJUSTE DE A\u00d1OS ANTERIORES"
- },
- {
- "name": "PERDIDAS EN INVERSIONES DE BONOS P."
- }
- ],
- "name": "OTROS EGRESOS"
- },
- {
- "children": [
- {
- "name": "OTROS EGRESOS"
- },
- {
- "name": "COMISIONES Y GASTOS BANCARIOS"
- },
- {
- "name": "INTERESES POR FINANCIAMIENTOS"
- },
- {
- "name": "COMISIONES TICKET DE ALIMENTACION"
- },
- {
- "name": "INTERESES BANCOS NACIONALES"
- }
- ],
- "name": "GASTOS FINANCIEROS"
- }
- ],
- "name": "GASTOS FINANCIEROS"
- }
- ],
- "name": "EGRESOS"
- }
- ],
- "name": "OTROS INGRESOS (EGRESOS)"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "VIATICOS NO DEDUCIBLES"
- },
- {
- "name": "GASTOS DE ISR "
- },
- {
- "name": "OTROS GASTOS"
- },
- {
- "name": "COMIDAS, VIAJES Y TRASLADOS"
- },
- {
- "name": "MANTENIMIENTOS"
- },
- {
- "name": "AGUA POTABLE Y REFRIGERIO"
- },
- {
- "name": "ASEO Y LIMPIEZA"
- },
- {
- "name": "HOSPEDAJE"
- },
- {
- "name": "SERVICIOS DE PUBLICIDAD"
- },
- {
- "name": "FLETES Y TRANSPORTES"
- },
- {
- "name": "REMANENTES DISTRIBUIBLES"
- },
- {
- "name": "AVERIAS-PRODUCTOS"
- },
- {
- "name": "AJUSTE DE INVENTARIOS DONADOS"
- },
- {
- "name": "UTILES DE LIMPIEZA"
- },
- {
- "name": "REPAROS"
- },
- {
- "name": "ARTICULOS DE OFICINA"
- },
- {
- "name": "SEGUROS"
- },
- {
- "name": "PALERIA Y FOTOCOPIADO"
- },
- {
- "name": "SERVICIOS CONTRATADOS A TERCEROS"
- },
- {
- "name": "CONVENSION DE COMERCIALIZACION"
- },
- {
- "name": "COMBUSTIBLES"
- },
- {
- "name": "TRAMITES DE SOLVENCIAS"
- },
- {
- "name": "MANTENIMIENTO DE VEHICULOS"
- },
- {
- "name": "PASAJES LOCALES Y EXT.DEDUCIBLES"
- },
- {
- "name": "REPARACIONES"
- },
- {
- "name": "ENERGIA ELECTRICA"
- },
- {
- "name": "ASIMILABLES A SALARIOS"
- },
- {
- "name": "GASTOS DE SISTEMAS"
- },
- {
- "name": "SERVICIOS PUBLICOS"
- },
- {
- "name": "BONIFICACION UNICA ESPECIAL"
- },
- {
- "name": "PASAJE EXTERIOR NO DEDUCIBLE"
- },
- {
- "name": "GASTOS DE REPRESENTACION"
- },
- {
- "name": "TRAMITES LEGALES"
- },
- {
- "name": "ESTACIONAMINETO"
- },
- {
- "name": "TELEFONOS Y TELECOMUNICACIONES"
- },
- {
- "name": "ARRENDAMIENTO"
- },
- {
- "name": "PARTIDAS NO DEDUCIBLES"
- },
- {
- "name": "CONDOMINIOS"
- },
- {
- "name": "AJUSTE DE INVENTARIOS OBSOLETOS"
- },
- {
- "name": "HONORARIOS PROFESIONALES"
- },
- {
- "name": "EQUIPOS Y EVENTOS DEPORTIVOS"
- },
- {
- "name": "VIATICOS DEDUCIBLES"
- },
- {
- "name": "SUMINISTROS DE EQUIPOS DE OFICINA"
- },
- {
- "name": "ASEO URBANO"
- },
- {
- "name": "DERECHO DE FRENTE"
- }
- ],
- "name": "GASTOS GENERALES"
- }
- ],
- "name": "GASTOS GENERALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "MUEBLES Y ENSERES"
- },
- {
- "name": "LICENCIA Y SOFTWARE"
- },
- {
- "name": "INMUEBLES"
- },
- {
- "name": "MEJORAS A PROPIEDAD"
- },
- {
- "name": "MAQUINARIAS Y EQUIPOS"
- },
- {
- "name": "VEHICULOS"
- }
- ],
- "name": "DEPRECIACION"
- },
- {
- "children": [
- {
- "name": "SEGUROS"
- }
- ],
- "name": "AMORTIZACION"
- }
- ],
- "name": "DEPRECIACION Y AMORTIZACION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "MEDIOS"
- },
- {
- "name": "PATENTE INDUSTRIA Y COMERCIO"
- },
- {
- "name": "PRODUCCION MATERIAL P.O.P."
- },
- {
- "name": "PROMOCIONES"
- },
- {
- "name": "MATERIALES PROMOCIONALES"
- },
- {
- "name": "PUBLICIDAD"
- },
- {
- "name": "EVENTOS ESPECIALES"
- },
- {
- "name": "TRANSPORTE Y FLETES"
- },
- {
- "name": "ACTIVIDADES REGIONALES"
- },
- {
- "name": "DISTRIBUCION Y REPARTO LOCALES"
- },
- {
- "name": "CUENTAS INCOBRABLES NACIONALES"
- }
- ],
- "name": "GASTOS DE DISTRIBUCION"
- }
- ],
- "name": "GASTOS COMERCIALIZACION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "BENEFICIOS BECAS"
- },
- {
- "name": "BENEFICIOS ADIESTRAMIENTOS-CURSOS"
- },
- {
- "name": "CONTRIBUCIONES"
- },
- {
- "name": "SUELDOS DIRECTIVOS"
- },
- {
- "name": "COMISION AL PERSONAL"
- },
- {
- "name": "INTERESES S/PRESTACIONES SOCIALES"
- },
- {
- "name": "HONORARIOS POR PARTIPACION JUNTA DIRECTIVA"
- },
- {
- "name": "BENEFICIOS SERVICIOS MEDICOS"
- },
- {
- "name": "PROGRAMA DE ALIMENTACION EMPLEADOS"
- },
- {
- "name": "PRIMA POR RENDIMIENTO"
- },
- {
- "name": "BONIFICACION UNICA ESPECIAL"
- },
- {
- "name": "BENEFICIOS UNIFORMES"
- },
- {
- "name": "UTILIDADES"
- },
- {
- "name": "SUELDOS EMPLEADOS"
- },
- {
- "name": "BONO VACACIONAL"
- },
- {
- "name": "HORAS EXTRAORDINARIAS"
- },
- {
- "name": "HORAS EXTRAS"
- },
- {
- "name": "BENEFICIOS AYUDAS ESCOLARES"
- },
- {
- "name": "GASTOS PERSONAL CONTRATADO"
- },
- {
- "name": "PRESTACIONES SOCIALES"
- },
- {
- "name": "TRANSPORTE Y ALIMENTACION"
- },
- {
- "name": "VIATICOS Y GASTOS DE REPRESENTACION"
- },
- {
- "name": "VACACIONES"
- },
- {
- "name": "BENEFICIOS COMEDOR"
- },
- {
- "name": "GASTOS PERSONAL TRANSFERIDOSR"
- }
- ],
- "name": "GASTOS PERSONAL"
- }
- ],
- "name": "GASTOS DE PERSONAL"
- }
- ],
- "name": "GASTOS OPERATIVOS"
- }
- ],
- "name": "GASTOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "COSTO DE VENTAS"
- }
- ],
- "name": "COSTO DE VENTAS"
- }
- ],
- "name": "COSTO DE VENTAS"
- }
- ],
- "name": "COSTO DE VENTAS"
- }
- ],
- "name": "COSTO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "INGRESOS POR SERVICIOS"
- }
- ],
- "name": "INGRESOS POR SERVICIOS"
- },
- {
- "children": [
- {
- "name": "VENTAS INMUEBLES"
- },
- {
- "name": "VENTAS NACIONALES AL DETAL"
- },
- {
- "name": "VENTAS EXPORTACION"
- },
- {
- "name": "VENTAS NACIONALES"
- }
- ],
- "name": "VENTAS"
- },
- {
- "children": [
- {
- "name": "DEVOLUCIONES EN VENTAS"
- },
- {
- "name": "DESCUENTOS EN VENTAS"
- }
- ],
- "name": "DESCUENTOS Y DEVOLUCION EN VENTAS"
- }
- ],
- "name": "INGRESOS OPERACIONALES"
- }
- ],
- "name": "INGRESOS OPERACIONALES"
- }
- ],
- "name": "INGRESOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "MERCANCIA EN CONSIGNACION P. COMPRA"
- },
- {
- "name": "MERCANCIA VENDIDAS EN TRANSITO"
- }
- ],
- "name": "CUENTAS DE ORDEN ACREEDORAS"
- }
- ],
- "name": "CUENTAS DE ORDEN ACREEDORAS"
- }
- ],
- "name": "CUENTAS DE ORDEN ACREEDORAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "MERCANCIAS COMPRADAS EN TRANSITO"
- },
- {
- "name": "MERCANCIAS EN CONSIGNACION"
- },
- {
- "name": "CARTAS DE CREDITOS"
- }
- ],
- "name": "CUENTAS DE ORDEN DEUDORAS"
- }
- ],
- "name": "CUENTAS DE ORDEN DEUDORAS"
- }
- ],
- "name": "CUENTAS DE ORDEN"
- }
- ],
- "name": "CUENTAS DE ORDEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "GANACIAS Y PERDIDAS"
- }
- ],
- "name": "GANACIAS Y PERDIDAS"
- }
- ],
- "name": "GANANCIAS Y PERDIDAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "ACTUALIZACION DE VALOR"
- },
- {
- "name": "ACCIONES EN TESORERIA"
- }
- ],
- "name": "ACCIONES EN TESORERIA"
- }
- ],
- "name": "ACCIONES EN TESORERIA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "CAPITAL SOCIAL"
- },
- {
- "name": "ACTUALIZACION DEL VALOR"
- }
- ],
- "name": "CAPITAL SOCIAL PAGADO"
- }
- ],
- "name": "CAPITAL SOCIAL PAGADO"
- }
- ],
- "name": "CAPITAL SOCIAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "ACTUALIZACION DEL VALOR"
- },
- {
- "name": "VALOR ORIGINAL"
- }
- ],
- "name": "OTRAS RESERVAS"
- }
- ],
- "name": "OTRAS RESERVAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "RESERVA P/FUTURO AUMENTO DE CAPITAL"
- },
- {
- "name": "VALOR ORIGINAL RESERVA LEGAL"
- }
- ],
- "name": "RESERVA LEGAL"
- }
- ],
- "name": "RESERVA LEGAL"
- }
- ],
- "name": "RESERVA DE CAPITAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "ACTUALIZACION DEL PATRIMONIO"
- },
- {
- "name": "EXCLUSIONES FISCALES"
- },
- {
- "name": "REAJUSTE POR INFLACION"
- }
- ],
- "name": "RESULTADO POR EXPOS. A LA INFLACION"
- },
- {
- "children": [
- {
- "name": "UTILIDADES DEL EJERCICIO"
- },
- {
- "name": "UTILIDADES NO DISTRIBUIDAS"
- }
- ],
- "name": "SUPERAVIT OPERATIVO"
- }
- ],
- "name": "SUPERAVIT GANADO"
- },
- {
- "children": [
- {
- "name": "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS"
- }
- ],
- "name": "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS"
- }
- ],
- "name": "SUPERAVIT"
- }
- ],
- "name": "CAPITAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "PASIVOS INTERCOMPA\u00d1IAS"
- }
- ],
- "name": "PASIVOS INTERCOMPA\u00d1IAS"
- }
- ],
- "name": "PASIVOS INTERCOMPA\u00d1IAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "OTROS PASIVOS A LARGO PLAZO"
- }
- ],
- "name": "OTROS PASIVOS A LARGO PLAZO"
- }
- ],
- "name": "OTROS PASIVOS A LARGO PLAZO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
- }
- ],
- "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
- }
- ],
- "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "INDEMNIZACIONES SENCILLAS"
- },
- {
- "name": "INDEMNIZACIONES DOBLES"
- }
- ],
- "name": "ACUMULACIONES PARA INDEMNIZ.LABORALES"
- }
- ],
- "name": "ACUMULACIONES PARA INDEMNIZ. LABORALES"
- }
- ],
- "name": "PASIVO A LARGO PLAZO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "1% DE RET CEDULAR ARRENDAMIETOS (GUANAJUATO)"
- },
- {
- "name": "10.67% IVA RETENIDO ARRENDAMIENTO"
- },
- {
- "name": "4% IVA RETENIDO FLETES"
- },
- {
- "name": "10.67% IVA RETENIDO HONORARIOS"
- },
- {
- "name": "PASIVOS A CORTO PLAZO"
- },
- {
- "name": "ISR RETENIDO ASIMILABLES"
- },
- {
- "name": "10% ISR RETENIDO ARRENDAMIENTO"
- },
- {
- "name": "10% ISR RETENIDO HONORARIOS"
- },
- {
- "name": "ISR RETENIDO SALARIOS"
- }
- ],
- "name": "IMPUESTOS POR PAGAR"
- },
- {
- "children": [
- {
- "name": "IVA POR TRASLADAR o COBRADO"
- }
- ],
- "name": "IVA TRASLADADO"
- }
- ],
- "name": "OTROS PASIVOS A CORTO PLAZO"
- }
- ],
- "name": "OTROS PASIVOS A CORTO PLAZO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "ISR ACUMULADOS GASTOS"
- },
- {
- "name": "RAR AJUSTE INICIAL POR INFLACION"
- },
- {
- "name": "DECLARACION ESTIMADAS"
- }
- ],
- "name": "ISR ACUMULADOS GASTOS"
- }
- ],
- "name": "IMPUESTOS SOBRE LA RENTA POR PAGAR"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "DIVIDENDO POR PAGAR VIGENTES"
- },
- {
- "account_type": "Receivable",
- "name": "DIVDENDO POR COBRAR NO COBRADOS"
- }
- ],
- "name": "DIVIDENDO POR PAGAR"
- }
- ],
- "name": "DIVIDENDO POR PAGAR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "FONDO FIDEICOMISO"
- },
- {
- "name": "FONDO DE AHORRO"
- },
- {
- "name": "APORTES EMPLEADOS"
- }
- ],
- "name": "APORTES EMPLEADOS"
- }
- ],
- "name": "ACUMULACIONES LABORALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "APORTE EMPRESA"
- }
- ],
- "name": "CONTRIBUCIONES PATRONAL"
- },
- {
- "children": [
- {
- "name": "EMBARGO DE SUELDO"
- },
- {
- "name": "PRESTAMOS SOBRE FIDEICOMISO"
- },
- {
- "name": "SINDICATOS"
- }
- ],
- "name": "RETENCIONES VARIAS"
- },
- {
- "children": [
- {
- "name": "UTILIDADES"
- },
- {
- "name": "CONDOMINIOS"
- },
- {
- "name": "ALQUILERES"
- },
- {
- "account_type": "Payable",
- "name": "IMPUESTOS MUNICIPALES POR PAGAR"
- },
- {
- "account_type": "Payable",
- "name": "POLIZA DE SEGURO POR PAGAR"
- },
- {
- "name": "ADELANTO DE CLIENTES"
- },
- {
- "name": "VACACIONES"
- },
- {
- "account_type": "Payable",
- "name": "IMPUESTOS POR PAGAR"
- },
- {
- "name": "INTERESES S/PRESTACIONES SOCIALES"
- },
- {
- "name": "TARJETA CORPORATIVA"
- },
- {
- "name": "PRIMA POR EFECIENCIA"
- },
- {
- "name": "COMISIONES"
- },
- {
- "name": "BONIFICACION ACCIDENTAL UNICA"
- },
- {
- "name": "PRESTACIONES SOCIALES"
- },
- {
- "name": "PATENTE INDUSTRIA Y COMERCIO"
- },
- {
- "name": "PUBLICIDAD Y PROPAGANDA"
- },
- {
- "account_type": "Payable",
- "name": "NOMINA POR PAGAR"
- },
- {
- "name": "CONVESION DE COMERCIALIZACION"
- },
- {
- "name": "PROGRAMA DE ALIMENTACION"
- }
- ],
- "name": "OTRAS ACUMULACIONES"
- },
- {
- "children": [
- {
- "name": "IVA DEBITO FISCAL"
- },
- {
- "name": "RETENCIONES ISR EMPLEADOS"
- },
- {
- "name": "RETENCIONES ISR PROVEEDORES"
- }
- ],
- "name": "RETENCIONES E IMPUESTOS POR PAGAR"
- }
- ],
- "name": "GASTOS ACUMULADOS Y RETENCIONES POR PAGAR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "BANCO X"
- },
- {
- "name": "BANCO X"
- },
- {
- "name": "BANCO X"
- }
- ],
- "name": "PASIVOS FINANCIEROS A CORTO PLAZO"
- }
- ],
- "name": "PASIVOS FINACIEROS A CORTO PLAZO"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "CUENTAS POR PAGAR SOCIOS"
- }
- ],
- "name": "CUENTAS POR PAGAR ACCIONISTAS"
- },
- {
- "name": "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "CUENTAS POR PAGAR PROVEEDORES"
- },
- {
- "account_type": "Payable",
- "name": "TARJETA DE CREDITO X"
- },
- {
- "account_type": "Payable",
- "name": "OTRAS CUENTAS POR PAGAR"
- },
- {
- "account_type": "Payable",
- "name": "TARJETA DE CREDITO X"
- }
- ],
- "name": "PROVEEDORES OCASIONALES"
- },
- {
- "name": "PROVEEDORES EXTRANJEROS"
- }
- ],
- "name": "DOCUMENTOS Y CUENTAS POR PAGAR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "RESERVAS FINANCIERAS"
- },
- {
- "name": "RESERVAS OPERATIVAS"
- },
- {
- "name": "RESERVAS FISCALES"
- }
- ],
- "name": "RESERVAS"
- }
- ],
- "name": "RESERVAS"
- }
- ],
- "name": "PASIVO A CORTO PLAZO"
- }
- ],
- "name": "PASIVO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "INVERSIONES PERMANENTES"
- },
- {
- "name": "INVERSIONES EN BONOS M.N."
- },
- {
- "name": "BONOS TITULOS"
- }
- ],
- "name": "TITULOS DE VALORES"
- }
- ],
- "name": "INVERSIONES LARGO PLAZO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "INMUEBLES COSTO ORIGINAL"
- },
- {
- "name": "LICENCIA Y SOFTWARE COSTO ORIGINAL"
- },
- {
- "name": "MUEBLES Y ENSERES COSTO ORIGINAL"
- },
- {
- "name": "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL"
- },
- {
- "name": "TERRENO COSTO ORIGINAL"
- },
- {
- "name": "VEHICULOS COSTO ORIGINAL"
- }
- ],
- "name": "ACTIVO FIJO"
- },
- {
- "children": [
- {
- "name": "VEHICULOS COSTO ORIGINAL"
- },
- {
- "name": "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL"
- },
- {
- "name": "MEJORAS A PROPIEDAD COSTO ORIGINAL"
- },
- {
- "name": "MUEBLES Y ENSERES COSTO ORIGINAL"
- },
- {
- "name": "TERRENOS COSTO ORIGINAL"
- },
- {
- "name": "LICENCIA Y SOFTWARE COSTO ORIGINAL"
- },
- {
- "name": "INMUEBLES COSTO ORIGINAL"
- }
- ],
- "name": "DEPRECIACION Y AMORTIZACION ACUMULADAS"
- }
- ],
- "name": "ACTIVO FIJO NETO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "GASTOS DE CONSTITUCION"
- },
- {
- "account_type": "Receivable",
- "name": "OTRAS CUENTAS POR COBRAR"
- },
- {
- "name": "MARCA DE FABRICA"
- }
- ],
- "name": "CARGOS DIFERIDOS"
- }
- ],
- "name": "CARGOS DIFERIDOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "IMPUESTOS DIFERIDOS ISR "
- }
- ],
- "name": "IMPUESTOS DIFERIDOS ISR "
- }
- ],
- "name": "IMPUESTOS DIFERIDOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "DEPOSITOS GARANTIA PROVEEDORES"
- },
- {
- "name": "DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL"
- },
- {
- "name": "DEPOSITOS GARANTIA BANCOS"
- }
- ],
- "name": "OTROS ACTIVOS"
- }
- ],
- "name": "OTROS ACTIVOS"
- }
- ],
- "name": "ACTIVO LARGO PLAZO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "ALQUILERES"
- },
- {
- "name": "SEGURO PREPAGADOS"
- },
- {
- "name": "PUBLICIDAD"
- }
- ],
- "name": "GASTOS PREPAGADOS OPERATIVOS"
- }
- ],
- "name": "GASTOS OPERACIONALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "MERCANCIA EN TRANSITO"
- },
- {
- "name": "MERCANCIA EN TRANSITOS"
- }
- ],
- "name": "INVENTARIO EN TRANSITO"
- },
- {
- "children": [
- {
- "name": "INVENTARIO MERCANCIA ACTUALIZACION DEL VALOR"
- },
- {
- "name": "INVENTARIOS DE MERCANCIA EXTERIOR"
- },
- {
- "name": "INVENTARIO FINAL"
- },
- {
- "name": "INVENTARIOS DE MERCANCIA NACIONAL"
- }
- ],
- "name": "INVENTARIOS DE MERCANCIA"
- }
- ],
- "name": "INVENTARIOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "CUENTAS POR COBRAR SOCIOS"
- }
- ],
- "name": "CUENTAS POR COBRAR ACCIONISTAS"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "DEUDORES DIVERSOS"
- },
- {
- "name": "RECLAMO AL BANCO"
- },
- {
- "name": "DEPOSITOS VARIOS"
- },
- {
- "name": "ENTES GUBERNAMENTALES"
- },
- {
- "name": "RECLAMO AL SEGURO"
- },
- {
- "name": "CHEQUES DEVUELTOS"
- },
- {
- "name": "TRANSFERENCIAS BANCARIAS"
- },
- {
- "name": "ADELANTO A PROVEEDORES"
- }
- ],
- "name": "OTRAS CUENTAS POR COBRAR"
- },
- {
- "name": "INTERESES POR COBRAR"
- },
- {
- "name": "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS"
- },
- {
- "children": [
- {
- "name": "PROVINCION INCOBRABLES EXTERIOR"
- },
- {
- "name": "PROVISION INCOBRALES NACIONALES"
- }
- ],
- "name": "PROVINCION INCOBRABLES NACIONAL"
- },
- {
- "children": [
- {
- "name": "PRESTAMOS PERSONALES"
- },
- {
- "name": "SEGURO DE VEHICULOS"
- },
- {
- "name": "VACACIONES"
- },
- {
- "name": "ANTICIPO DE NOMINA"
- },
- {
- "account_type": "Receivable",
- "name": "CUENTAS POR COBRAR SOCIOS"
- },
- {
- "account_type": "Receivable",
- "name": "CUENTAS POR COBRAR EMPLEADOS"
- },
- {
- "name": "UTILIDADES"
- },
- {
- "name": "VIATICOS VENDEDORES"
- }
- ],
- "name": "CUENTAS POR COBRAR EMPLEADOS"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "CUENTAS POR COBRAR MAYORISTA"
- },
- {
- "account_type": "Receivable",
- "name": "CUENTAS POR COBRAR CLIENTES"
- },
- {
- "name": "COBRO ANTICIPO CLIENTES"
- },
- {
- "account_type": "Receivable",
- "name": "CUENTAS POR COBRAR DETALLISTA"
- }
- ],
- "name": "CUENTAS POR COBRAR NACIONALES"
- },
- {
- "name": "CUENTAS POR COBRAR EXTERIOR"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "EFECTOS POR COBRAR NACIONALES"
- }
- ],
- "name": "EFECTOS POR COBRAR"
- }
- ],
- "name": "DOCUMENTOS Y CUENTAS POR COBRAR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PAPELES COMERCIALES"
- },
- {
- "name": "INVERSIONES EN BONOS M.E."
- },
- {
- "name": "INVERSIONES EN BONOS M.N."
- },
- {
- "name": "INVERSIONES TEMPORALES"
- }
- ],
- "name": "INVERSIONES A CORTO PLAZO"
- },
- {
- "children": [
- {
- "name": "BANCO EXTERIOR X"
- }
- ],
- "name": "BANCOS E INSTITUCIONES FINANCIERAS EXTERIOR"
- },
- {
- "children": [
- {
- "name": "BANCO X MXN"
- },
- {
- "name": "BANCO X USD"
- }
- ],
- "name": "BANCOS E INTITUCIONES FINANCIERAS"
- },
- {
- "children": [
- {
- "name": "CAJA PRINCIPAL"
- },
- {
- "name": "FONDO A DEPOSITAR"
- },
- {
- "name": "CAJA CHICA"
- }
- ],
- "name": "CAJAS"
- }
- ],
- "name": "EFECTIVO Y VALORES NEGOCIABLES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PATENTE MUNICIPAL ESTIMADA"
- },
- {
- "name": "IMPUESTO MUNICIPAL PAGADO EN EXCESO"
- },
- {
- "name": "ISR PAGADO"
- },
- {
- "name": "ISR RETENIDO"
- },
- {
- "name": "IVA ACREDITABLE o PAGADO A PROVEEDORES"
- },
- {
- "name": "ISR DECLARACION ESTIMADAS"
- },
- {
- "name": "IVA . CREDITO FISCAL IMPORTACION"
- },
- {
- "name": "IETU PAGADO"
- },
- {
- "name": "IVA EFECTIVAMENTE PAGADO"
- }
- ],
- "name": "IMPUESTOS"
- }
- ],
- "name": "IMPUESTOS PAGADOS POR ANTICIPADOS"
- }
- ],
- "name": "ACTIVO CIRCULANTE"
- }
- ],
- "name": "ACTIVO"
- }
- ],
- "name": "PLAN CONTABLE"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/nl_l10nnl_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/nl_l10nnl_chart_template.json
deleted file mode 100644
index 1320ca9..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/nl_l10nnl_chart_template.json
+++ /dev/null
@@ -1,2058 +0,0 @@
-{
- "name": "Nederlands Grootboekschema",
- "root": {
- "children": [
- {
- "children": [
- {
- "name": "Verlies verkoop deelnem.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reorganisatiekosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Winst bij verkoop deelnem.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vpb normaal resultaat",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Winst",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Cash",
- "name": "Memoriaal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Opbrengsten deelnemingen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vpb bijzonder resultaat",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Voorz. Verlies deelnem.",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "OVERIGE RESULTATEN"
- },
- {
- "children": [
- {
- "name": "Diensten handel laag tarief",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diensten handel 0% EU",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diensten handel hoog tarief",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verkopen handel laag",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verkopen handel 0% EU",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verkopen handel overig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diensten fabric. 0% niet-EU",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diensten handel 0% niet-EU",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verkopen Fabric. 0% niet-EU",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verkopen Handel 0% niet-EU",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verleende Kredietbep. handel",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verkopen handel hoog",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verleende Kredietbep. fabricage",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diensten fabricage hoog",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diensten fabricage overig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diensten fabricage 0% EU",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diensten fabricage laag",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verkopen fabricage hoog",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verkopen fabricage overig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verkopen fabric. 0 % EU",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verkopen fabricage laag",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "VERKOOPRESULTATEN"
- },
- {
- "children": [
- {
- "name": "Inkopen hoog",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Invoerkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Tegenrekening inkoop",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Priv\u00e9-gebruik goederen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inkoopbonussen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Betalingskort. crediteuren",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Voorz. Incourourant grondst.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kostprijs omzet grondstoffen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Toev. Voorz. incour. grondst.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inkoopprovisie",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Toevoeging garantieverpl.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Onttrekking uitgev.garantie",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Garantiekosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inkopen EU overig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kosten inkoopvereniging",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inkopen nul",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inkoopkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inkopen overig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inkopen laag",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Hulpmaterialen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Uitbesteed werk",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Toevoeging voorz. incour. handelsgoed.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kostprijs omzet handelsgoederen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Voorz.incour. handelsgoed.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inkoop import buiten EU hoog",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inkoop import buiten EU overig",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inkopen BTW verlegd",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inkomende vrachten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inkopen EU laag tarief",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inkopen EU hoog tarief",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inkoop import buiten EU laag",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "VOORRAAD GEREED PRODUCT EN ONDERHANDEN WERK"
- },
- {
- "name": "FABRIKAGEREKENINGEN"
- },
- {
- "name": "INDIRECTE KOSTEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Wegenbelasting",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Onderhoud personenauto's",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Assuranties auto's",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Priv\u00e9-gebruik auto's",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Overige vervoerskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Brandstoffen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Onderhoud vrachtauto's",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leasing auto's",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "VERVOERSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Veilingkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provisie",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Afschrijving dubieuze deb.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Relatiegeschenken",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verpakkingsmateriaal",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Etalagekosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Beurskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kascorrecties",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Uitgaande vrachten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Exportkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reclame",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Advertenties",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Websitekosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Overige verkoopkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reis en verblijfkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Representatiekosten",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "VERKOOPKOSTEN"
- },
- {
- "children": [
- {
- "name": "Accountantskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Advieskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Juridische kosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Assuranties",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Toev. Ass. eigen risico",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Overige algemene kosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bankkosten",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ALGEMENE KOSTEN"
- },
- {
- "children": [
- {
- "name": "Rente huurkoopcontracten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rente lening o/g",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rente lening u/g",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rente leasecontracten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rente bankkrediet",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rente hypotheek",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Overige rentelasten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Overige rentebaten",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "FINANCIERINGSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Managementvergoedingen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Geschenken personeel",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Tanti\u00e8mes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gratificaties",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bijzondere beloningen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Belastingvrije uitkeringen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bedrijfskleding",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kantinekosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gereedschapsgeld",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rijwielvergoeding",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reiskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Autokostenvergoeding",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Overige kostenverg.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Congressen, seminars en symposia",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Overige personeelskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Uitkering ziekengeld",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Overige uitkeringen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Provisie",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Loonwerk",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Thuiswerkers",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Uitzendkrachten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Wervingskosten personeel",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Opleidingskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vergoeding studiekosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bedrijfskleding",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Oprenting stamrechtverpl.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Toevoeging pensioenverpl.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Toev. Backservice pens.verpl.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inhouding pensioenpremies",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pensioenpremies",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inhouding sociale lasten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sociale lasten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vakantiebonnen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vakantiegeld",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Lonen en salarissen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Overhevelingstoeslag",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PERSONEELSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Schoonmaakkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Energiekosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Toevoeging egalisatieres. Groot onderhoud",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Onderhoud onroerend goed",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Belastingen onr. Goed",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Overige huisvestingskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Groot onderhoud onr. Goed",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pacht",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Huur",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Assurantie onroerend goed",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ontvangen huren",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Huurwaarde woongedeelte",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "HUISVESTINGSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Huur inventaris",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leasing invent.operational",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Huur machines",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Leasing mach. operational",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Onderhoud inventaris",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Onderhoud machines",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Hulpmaterialen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gereedschappen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ophalen/vervoer afval",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Energie (krachtstroom)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Assuranties",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Overige bedrijfskosten",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "BEDRIJFSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Kantoorbenodigdh./drukw.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Contributies/abonnementen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Overige kantoorkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Administratiekosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Internetaansluiting",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Telefoon/telefax",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Onderhoud kantoorinvent.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Huur kantoorapparatuur",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Porti",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "KANTOORKOSTEN"
- },
- {
- "children": [
- {
- "name": "Gebouwen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bedrijfsgebouwen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Woon-winkelhuis",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Winkels",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kantoorinventaris",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kantoormachines",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kantine-inventaris",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bedrijfsinventaris",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Magazijninventaris",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fabrieksinventaris",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gereedschappen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Personenauto's",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vrachtauto's",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pachtersinvestering",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aankoopkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Parkeerplaats",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Grondverbetering",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verbouwingen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Machines",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Voorraadverschillen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Heftrucks",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aanhangwagens",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rijwielen en bromfietsen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Tonnagevergunningen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Drankvergunningen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Octrooien",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Licenties",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Goodwill",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aanloopkosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ontwikkelingskosten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Auteursrechten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vergunningen",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "AFSCHRIJVINGEN"
- },
- {
- "children": [
- {
- "name": "Kosten omzetbelasting",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Boekverlies vaste activa",
- "report_type": "Profit and Loss"
- },
- {
- "name": "K.O. regeling OB",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Boekwinst van vaste activa",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kasverschillen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Overige baten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Betaalde schadevergoed.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Nadelige koersverschillen",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Overige lasten",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Kosten loonbelasting",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Naheffing bedrijfsver.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ontvangen schadevergoed.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Voordelige koersverschil.",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "OVERIGE BATEN EN LASTEN"
- }
- ],
- "name": "KOSTENREKENINGEN"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Goederen 2",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Goederen 1",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Kantoorbenodigdheden",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Hulpstoffen 1",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Hulpstoffen 2",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Onderhanden werk",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Verpakkingsmateriaal",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Halffabrikaten 2",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Halffabrikaten 1",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Gereed product 1",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Gereed product 2",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Goederen onderweg",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Grondstoffen 1",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Grondstoffen 2",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Zegels",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Goederen in consignatie",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Emballage",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "VOORRAAD GRONDSTOFFEN, HULPMATERIALEN EN HANDELSGOEDEREN"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Betaalwijze contant",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Tussenrekening balans",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Tussenrekening correcties",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Tussenrekening pin",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Betaalwijze pin",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Inkopen binnen EU laag",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Inkopen binnen EU hoog",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Inkopen binnen EU overig",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Kassa 2",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Kassa 1",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Netto lonen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Betaalwijze chipknip",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Tussenrekening chipknip",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Inkopen buiten EU overig",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Inkopen buiten EU hoog",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Inkopen buiten EU laag",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Tussenrek. autom. loonbetalingen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Inkopen Nederland overig",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Inkopen Nederland onbelast",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Inkopen Nederland laag",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Inkopen Nederland hoog",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Inkopen Nederland verlegd",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Vraagposten",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Tussenrek. autom. betalingen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Tussenrek. cadeaubonbetalingen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Betaalwijze cadeaubonnen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Tegenrekening Inkopen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "TUSSENREKENINGEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dubieuze debiteuren",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Vooruitbetaalde kosten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Te ontvangen ziekengeld",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Overige vorderingen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Debiteuren",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Voorziening dubieuze debiteuren",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Rekening-courant directie",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Voorschotten personeel",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "VORDERINGEN"
- },
- {
- "children": [
- {
- "name": "Effecten",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "ABN-AMRO bank",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Kas valuta",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kruisposten",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "RABO bank",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Postbank",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Kleine kas",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "BIZNER bank",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Kas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Girobetaalkaarten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Bankbetaalkaarten",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "LIQUIDE MIDDELEN"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Crediteuren",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Vennootschapsbelasting",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Investeringsaftrek",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dividendbelasting",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Premie WIR",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Btw te vorderen laag",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Overige te betalen posten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Vooruit ontvangen bedr.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sociale lasten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pensioenpremies",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Vakantiegeld",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Vakantiedagen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Vakantiezegels",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tanti\u00e8mes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Rente",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dividend",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Btw oude jaren",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Btw-afdracht",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Btw af te dragen hoog",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Loonheffing",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afdracht loonheffing",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Rekening-courant inkoopvereniging",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Btw te vorderen hoog",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Af te dragen Btw-verlegd",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Te vorderen Btw-verlegd",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Energiekosten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Accountantskosten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Telefoon/telefax",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Termijnen onderh. werk",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Btw te vorderen overig",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Btw af te dragen overig",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "name": "Btw af te dragen laag",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "KORTLOPENDE SCHULDEN"
- }
- ],
- "name": "FINANCIELE REKENINGEN, KORTLOPENDE VORDERINGEN EN SCHULDEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Rekening-courant directie",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hypotheken o/g 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hypotheken o/g 1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hypotheken o/g 4",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hypotheken o/g 3",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hypotheken o/g 5",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Leningen o/g 5",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Leningen o/g 1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Leningen o/g 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Leningen o/g 4",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Lease-verplichtingen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Huurkoopverplichtingen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Leningen o/g 3",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "LANGLOPENDE SCHULDEN"
- },
- {
- "children": [
- {
- "name": "Hypotheek o/g 1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hypotheek o/g 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hypotheek o/g 3",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hypotheek o/g 4",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hypotheek o/g 5",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Lease-verplichtingen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Huurkoopverplichtingen",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "AFLOSSINGEN"
- }
- ],
- "name": "LANGLOPENDE SCHULDEN EN AFLOSSINGEN"
- },
- {
- "children": [
- {
- "name": "Afschrijving Aanloopkosten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Octrooien",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Licenties",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Goodwill",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Tonnagevergunningen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Drankvergunningen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Auteursrechten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Vergunningen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Vergunningen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Auteursrechten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Drankvergunningen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Tonnagevergunningen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Goodwill",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Octrooien",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Ontwikkelingskosten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Ontwikkelingskosten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Aanloopkosten",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "IMMATERIELE ACTIVA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Aanschafwaarde Gereedschappen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Fabrieksinventaris",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Magazijninventaris",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Bedrijfsinventaris",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Kantoorinventaris",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Kantine-inventaris",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Kantoorinventaris",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Kantoormachines",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Kantine-inventaris",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Bedrijfsinventaris",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Fabrieksinventaris",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Magazijninventaris",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Gereedschappen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Kantoormachines",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "INVENTARIS"
- },
- {
- "children": [
- {
- "name": "Afschrijving Machines 5",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Machines 4",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Machines 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Machines 5",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Machines 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Machines 3",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Machines 1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Machines 1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Machines 4",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Machines 3",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "MACHINES"
- }
- ],
- "name": "MACHINES EN INVENTARIS"
- },
- {
- "children": [
- {
- "name": "Aanschafwaarde Personenauto's",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Rijwielen en bromfietsen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Vrachtauto's",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Aanhangwagens",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Heftrucks",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Personenauto's",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Rijwielen en bromfietsen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Heftrucks",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Aanhangwagens",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Vrachtauto's",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "VERVOERMIDDELEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Financieringskosten huurkoop",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Financieringskosten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Vorderingen op deelnemingen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Waarborgsommen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hypotheken u/g 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hypotheken u/g 1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hypotheken u/g 3",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Leningen u/g 1",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Leningen u/g 3",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Leningen u/g 2",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Leningen u/g 5",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Leningen u/g 4",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "LANGLOPENDE VORDERINGEN"
- },
- {
- "children": [
- {
- "name": "Minderheidsdeelnemingen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Meerderheidsdeelnemingen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aandeel inkoopcombinatie",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "FINANCIELE VASTE ACTIVA"
- }
- ],
- "name": "FINANCIELE VASTE ACTIVA EN LANGLOPENDE VORDERINGEN"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Premie lijfrenteverzekeringen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Premie volksverzekeringen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Assuranties",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Priv\u00e9-opnamen/stortingen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Huishoudgeld",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Kapitaal",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "WAO en ziekengeldverzekeringen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Overige priv\u00e9-uitgaven",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Priv\u00e9-gebruik",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Overige persoonlijke verplichtingen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Giften",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Buitengewone lasten",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Inkomstenbelasting",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Vermogensbelasting",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Premie volksverzekeringen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Wettelijke reserves",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Overige reserves",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Aandelenkapitaal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "EIGEN VERMOGEN"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Voorziening deelnemingen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Egalisatierekening WIR",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Garantieverplichtingen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Egalisatieres. grootonderh.",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Assurantie eigen risico",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Latente belastingverpl.",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Pens.voorz. eigen beheer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Pensioenverplichtingen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Stamrechtverplichtingen",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Backservice pensioenverpl.",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Vervangingsreserve",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "VOORZIENINGEN"
- },
- {
- "children": [
- {
- "name": "Aanschafwaarde Gebouwen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Ondergrond gebouwen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Landerijen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Woon-winkelhuis",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Bedrijfsgebouwen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Winkels",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Pachtersinvesteringen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Grondverbetering",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Parkeerplaats",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Verbouwingen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aanschafwaarde Aanloopkosten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Pachtersinvesteringen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Parkeerplaats",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Grondverbetering",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Verbouwingen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Aanloopkosten",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Gebouwen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Bedrijfsgebouwen",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Woon-winkelhuis",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Afschrijving Winkels",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ONROERENDE GOEDEREN"
- }
- ],
- "name": "VASTE ACTIVA, EIGEN VERMOGEN, LANGLOPEND VREEMD VERMOGEN EN VOORZIENINGEN"
- }
- ],
- "name": "NEDERLANDS STANDAARD GROOTBOEKSCHEMA"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/pa_l10npa_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/pa_l10npa_chart_template.json
deleted file mode 100644
index bb15497..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/pa_l10npa_chart_template.json
+++ /dev/null
@@ -1,667 +0,0 @@
-{
- "name": "Panam\u00e1 - Plan de Cuentas",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedor por Garant\u00edas Otorgadas"
- },
- {
- "name": "Acreedor por Documentos Descontados"
- },
- {
- "name": "Comitente por Mercaderias Recibidas en Consignaci\u00f3n"
- }
- ],
- "name": "CUENTAS DE ORDEN ACREEDORAS"
- },
- {
- "children": [
- {
- "name": "Documentos Endosados"
- },
- {
- "name": "Documentos Descontados"
- },
- {
- "name": "Garantias Otorgadas"
- },
- {
- "name": "Dep\u00f3sito de Valores Recibos en Garant\u00eda"
- },
- {
- "name": "Mercaderias Recibidas en Consignaci\u00f3n"
- }
- ],
- "name": "CUENTAS DE ORDEN DEUDORAS"
- }
- ],
- "name": "Cuentas de Orden"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Recupero de Rezagos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ganancia Venta de Activo Fijo",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Recupero de Deudores Incobrables",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ganancia Venta Inversiones Permanentes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Donaciones obtenidas, ganandas, percibidas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos No Operativos"
- },
- {
- "children": [
- {
- "name": "Comisiones gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Descuentos gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Interese sobre Inversiones",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Honorarios gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas - Categoria de productos 01",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas"
- },
- {
- "name": "Intereses gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Alquileres gananados, obtenidos, percibidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ganancia Venta de Acciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos Operativos"
- }
- ],
- "name": "INGRESOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de Venta - Categoria de productos 01",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de Venta"
- },
- {
- "children": [
- {
- "name": "Compras - Categoria de productos 01"
- }
- ],
- "name": "Compras"
- },
- {
- "name": "Costos de Producci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de Administraci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de Comercializaci\u00f3n",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "COSTOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de Publicidad y Propaganda",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos en Servicios P\u00fablicos"
- },
- {
- "name": "Gastos en Amortizaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos en Cargas Sociales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos en Salarios",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos Bancarios"
- },
- {
- "name": "Gastos en Impuestos"
- },
- {
- "name": "Gastos en Depreciaci\u00f3n de Activo Fijo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos Operativos"
- },
- {
- "children": [
- {
- "name": "Gastos en Siniestros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Donaciones Cedidas, Otorgadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "P\u00e9rdida Venta Activo Fijo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos No Operativos"
- }
- ],
- "name": "GASTOS"
- }
- ],
- "name": "Estado de Resultado"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Activo Fijo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ajustes al Patrimonio"
- },
- {
- "children": [
- {
- "name": "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Aportes No Capitalizados / Primas de Emsi\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Aportes No Capitalizados"
- },
- {
- "children": [
- {
- "name": "Capital / Dividendos a Distribuir en Acciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital / Acciones en Circulaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital / Capital Propio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital / (-) Descuento de Emisi\u00f3n de Acciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital"
- },
- {
- "children": [
- {
- "name": "Resultados Acumulados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Resultado del Ejercicio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Utilidades y P\u00e9rdidas del Ejercicio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Resultados Acumulados del Ejercicio Anterior",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resultados No Asignados"
- },
- {
- "children": [
- {
- "name": "Reserva para Renovaci\u00f3n de Activo Fijo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva Estatutaria",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva Facultativa",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva Legal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Futuras Eventualidades"
- }
- ],
- "name": "PATRIMONIO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Salarios por Pagar / Retenciones a Depositar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Salarios por Pagar / Sueldos a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Salarios por Pagar / Provisi\u00f3n para Sueldo Anual Complementario",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Salarios por Pagar / Cargas Sociales a Pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Salarios por Pagar"
- },
- {
- "children": [
- {
- "name": "Otras Cuentas por Pagar / Acreedores Varios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Cuentas por Pagar / Dividendos a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Cuentas por Pagar / Cobros por Adelantado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras Cuentas por Pagar"
- },
- {
- "children": [
- {
- "name": "Provisiones / Previsi\u00f3n para Garant\u00edas por Service",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisiones / Previsi\u00f3n para juicios Pendientes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisiones"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Cuentas por Pagar / Anticipos de Clientes",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Cuentas por Pagar / (-) Intereses a Devengar por Compras al Cr\u00e9dito",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Cuentas por Pagar / Proveedores",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por Pagar"
- },
- {
- "children": [
- {
- "name": "Pasivo Circulante / Debentures Emitidos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pasivo Circulante / Intereses a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pasivo Circulante / Obligaciones a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pasivo Circulante / Prestamos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pasivo Circulante / Adelantos en Cuenta Corriente",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pasivo Circulante"
- },
- {
- "children": [
- {
- "name": "Impuestos por Pagar / ITBMS a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Impuestos por Pagar / Impuesto sobre la Renta a Pagar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Impuestos por Pagar"
- }
- ],
- "name": "PASIVOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Bank",
- "name": "Caja y Bancos - Valores a Depositar ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Bank",
- "name": "Caja y Bancos.../ BCO. CTA CTE PAB",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y Bancos - Bancos"
- },
- {
- "account_type": "Bank",
- "name": "Caja y Bancos - Recaudaciones a Depositar ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Caja y Bancos - Caja / efectivo PAB",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y Bancos - Caja"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Caja y Bancos - Fondos fijos / caja menuda 01 PAB",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y Bancos - Fondos fijos"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Caja y Bancos - Caja / efectivo USD",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y Bancos - Moneda Extranjera"
- }
- ],
- "name": "Caja y Bancos"
- },
- {
- "children": [
- {
- "name": "Otras Cuentas por Cobrar / Anticipo de Impuestos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Cuentas por Cobrar / Anticipos a Proveedores",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Cuentas por Cobrar / Pr\u00e9stamos otorgados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Cuentas por Cobrar / Accionistas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Cuentas por Cobrar / Intereses Pagados por Adelantado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Cuentas por Cobrar / Alquileres Pagados por Adelantado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Cuentas por Cobrar / Anticipo al Personal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Cuentas por Cobrar / (-) Intereses (+) a Devengar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otras Cuentas por Cobrar"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Cuentas por Cobrar / Deudores por Ventas",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Cuentas por Cobrar / Deudores Morosos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Cuentas por Cobrar / Deudores en Gesti\u00f3n Judicial",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Cuentas por Cobrar / Deudores Varios",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Cuentas por Cobrar / (-) Previsi\u00f3n para Incobrables",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por Cobrar"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inventarios - Mercancias / Categoria de productos 01",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inventarios - Mercancias"
- },
- {
- "name": "Materias primas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inventarios - Mercancias en Tr\u00e1nsito",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos Elaborados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos en Curso de Elaboraci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Inventarios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materiales Varios ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inventarios"
- },
- {
- "children": [
- {
- "name": "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones / Acciones Permanentes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones / T\u00edtulos P\u00fablicos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones / Acciones Transitorias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones Financieras"
- },
- {
- "children": [
- {
- "name": "Activo Intangible / (-) Amortizaci\u00f3n Acumulada",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo Intangible / Marcas y Patentes de Invenci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo Intangible / Concesiones y Franquicias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo Intangible / Derecho de Llaves",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activo Intangible"
- },
- {
- "children": [
- {
- "name": "Activo Fijo / Inmuebles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo Fijo / Maquinaria",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo Fijo / Material Rodante Motorizado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo Fijo / (-) Depreciaci\u00f3n Acumulada",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo Fijo / Equipos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activo Fijo"
- }
- ],
- "name": "ACTIVOS"
- }
- ],
- "name": "Balance General"
- }
- ],
- "name": "Panam\u00e1"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/pe_pe_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/pe_pe_chart_template.json
deleted file mode 100644
index 49fcfdf..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/pe_pe_chart_template.json
+++ /dev/null
@@ -1,8717 +0,0 @@
-{
- "name": "Peru - Plan de Cuentas 2011",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Participaciones de ...- Participaci\u00f3n de los trabajadores / corriente",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Participaciones de ...- Participaci\u00f3n de los trabajadores / diferida",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Participaciones de los trabajadores"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Compras - Envases y embalajes / embalajes "
- },
- {
- "name": "Compras - Envases y embalajes / envases "
- }
- ],
- "name": "Compras - Envases y embalajes"
- },
- {
- "children": [
- {
- "name": "Compras - Mercader\u00edas de extracci\u00f3n"
- },
- {
- "name": "Compras - Mercaderias / mercader\u00edas agropecuarias y pisc\u00edcolas"
- },
- {
- "name": "Compras - Mercader\u00edas / otras mercader\u00edas"
- },
- {
- "name": "Compras - Mercader\u00edas / mercader\u00edas inmuebles"
- },
- {
- "children": [
- {
- "name": "Compras - Mercader\u00edas manufacturadas - Categoria de productos 01"
- }
- ],
- "name": "Compras - Mercader\u00edas manufacturadas"
- }
- ],
- "name": "Compras - Mercader\u00edas"
- },
- {
- "children": [
- {
- "name": "Compras - Materiales .../ materiales auxiliares"
- },
- {
- "name": "Compras - Materiales .../ suministros"
- },
- {
- "name": "Compras - Materiales .../ repuestos"
- }
- ],
- "name": "Compras - Materiales auxiliares, suministros y repuestos"
- },
- {
- "children": [
- {
- "name": "Compras - Materias .../ materias primas para productos inmuebles"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos de extracc\u00edon "
- },
- {
- "name": "Compras - Materias .../ materias primas para productos manufacturados"
- }
- ],
- "name": "Compras - Materias primas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Compras - Costos ../ costos vinculados con las compras de envases y .., otrs costos vinculados con las compras d env y emb"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, comisiones "
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, derechos aduaneros "
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, seguros "
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, transporte "
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de envases y embalajes "
- },
- {
- "children": [
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ otros costos vinculados con las compras de mercader\u00edas"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ comisiones "
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ transporte"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ seguros"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros"
- }
- ],
- "name": "Compras - Costos Vinculados con las compras / costos vinculados con las compras de mercader\u00edas"
- },
- {
- "children": [
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, seguros "
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, derechos aduaneros "
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, transporte "
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, comisiones "
- },
- {
- "name": "Compras - Costos .../ costos vincu...,otros costos vinculados con las compras de materiales, suministros y repuestos"
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de materiales, suministros y repuestos "
- },
- {
- "children": [
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ comisiones"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ transporte"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ seguros"
- },
- {
- "name": "Compras - Costos ...- Costos .../ otros costos vinculados con las compras de materias primas "
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de materias primas "
- }
- ],
- "name": "Compras - Costos Vinculados con las compras "
- }
- ],
- "name": "Compras (Gastos por naturaleza)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Materiales .../ materiales auxiliares"
- },
- {
- "name": "Variaci\u00f3n ...- Materiales .../ repuestos"
- },
- {
- "name": "Variaci\u00f3n ...- Materiales .../ suministros"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos inmuebles"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos de extracci\u00f3n"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos manufacturados"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Materias primas"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / otras mercader\u00edas"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas iinmuebles"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas - Categoria de productos 01"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercaderias manufacturadas"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas de extracci\u00f3n"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias - Envases .../ envases"
- },
- {
- "name": "Variaci\u00f3n de existencias - Envases .../ embalajes"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Envases y embalajes"
- }
- ],
- "name": "Variaci\u00f3n de existencias (perdidas de inventario)"
- },
- {
- "children": [
- {
- "name": "Gastos de personal, directores y gerentes - Atenci\u00f3n al personal "
- },
- {
- "name": "Gastos de personal, directores y gerentes - Gerentes"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Otras Remuneraciones / planilla de movilidad"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Otras remuneraciones "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / beneficio de movilidad al trabajador"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaci\u00f3n por riesgo de caja"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaciones extraordinarias"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / subsidios por enfermedad"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / horas Extras"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / asignaci\u00f3n familiar"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / sueldos"
- }
- ],
- "name": "Gastos de personal ...- Remuneraciones / sueldos y salarios "
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / comisiones"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / remuneraciones en especie"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / gratificaciones"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / vacaciones"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Remuneraciones"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Seguridad y .../ seguro de vida"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ seguros particulares de prestaciones de salud - EPS y otros particulares"
- },
- {
- "name": "Gastos de ...- Seguridad .../ seguro complementario de trabajo de riesgo, accidentes de trabajo y enfermedades profesionales"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de prestaciones de salud"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ caja de beneficios de seguridad social del pescador"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de pensiones"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ contribuciones al SENCICO y el SENATI "
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Seguridad y previsi\u00f3n social y otras contribuciones "
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ Compensaci\u00f3n por tiempo de servicio"
- },
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ pensiones y jubilaciones"
- },
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ otros beneficios post-empleo"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Beneficios sociales de los trabajadores "
- },
- {
- "name": "Gastos de personal, directores y gerentes - Indemnizaciones al personal"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Capacitaci\u00f3n "
- },
- {
- "name": "Gastos de personal, directores y gerentes - Retribuciones al directorio"
- }
- ],
- "name": "Gastos de personal, directores y gerentes"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ correos "
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ alimentaci\u00f3n"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ otros gastos de viaje "
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte, de carga"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte, de pasajeros"
- }
- ],
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte "
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ alojamiento"
- }
- ],
- "name": "Gastos de servicios prestados por terceros -Transporte, correos y gastos de viaje "
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / medioambiental "
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / investigaci\u00f3n y desarrollo "
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / producci\u00f3n "
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultoria / administrartiva "
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / legal y tributaria "
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / otros "
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / auditor\u00eda y contable "
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / mercadotecnia "
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Asesor\u00eda y consultor\u00eda "
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de ventas "
- },
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / verificaciones"
- },
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de cobranzas "
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Producci\u00f3n encargada a terceros"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / edificios y locales"
- }
- ],
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / inversi\u00f3n inmoviliaria "
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / unidades de transporte"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / combustible y lubricantes"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / muebles y enseres"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / herramientas"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / equipos diversos"
- }
- ],
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / inmuebles, maquinaria y equipo "
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / intangibles "
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / activos biol\u00f3gicos "
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / activos adquiridos en arrendamiento financiero "
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Mantenimiento y reparaciones"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Alquileres / equipo de transporte"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / equipos diversos"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / terrenos"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / maquinarias y equipos de explotaci\u00f3n"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / edificaciones "
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Alquileres"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Servicios / internet"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / radio"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / cable"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / energ\u00eda el\u00e9ctrica"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / gas"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / agua"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / tel\u00e9fono"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Servicios b\u00e1sicos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / articulos promocionales"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / otros medios"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / radial"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / televisi\u00f3n"
- }
- ],
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicidad"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / diarios y revistas"
- }
- ],
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicaciones"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / relaciones p\u00fablicas "
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Publicidad, publicaciones, relaciones p\u00fablicas"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / vigilancia"
- },
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / conserjer\u00eda"
- },
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / guardian\u00eda"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Servicios de contratistas"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos de laboratorio"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ legalizaciones"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ tr\u00e1mites judiciales"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / otros servicios bancarios"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / mantenimiento de cuentas"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / transferencias de fondos"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / talonario de cheques"
- }
- ],
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos bancarios"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ centrales de riesgo"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ varios"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos notariales y de registro "
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Otros servicios prestados por terceros "
- }
- ],
- "name": "Gastos de servicios prestados por terceros"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Otros tributos"
- },
- {
- "name": "Gastos por tributos - Gobierno regional "
- },
- {
- "name": "Gastos por tributos - Cotizaciones con car\u00e1cter de tributo"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno central / impuesto temporal a los activos netos "
- },
- {
- "name": "Gastos por tributos - Gobierno central / otros "
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto general a las ventas y selectivo al consumo "
- },
- {
- "name": "Gastos por tributos - Gobierno central / c\u00e1nones "
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto a los juegos de casino y m\u00e1quinas tragamonedas "
- },
- {
- "name": "Gastos por tributos - Gobierno central / regal\u00edas mineras "
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto a las transacciones financieras "
- }
- ],
- "name": "Gastos por tributos - Gobierno central "
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno local / arbitrios municipales y seguridad ciudadana "
- },
- {
- "name": "Gastos por tributos - Gobierno local / licencia de funcionamiento "
- },
- {
- "name": "Gastos por tributos - Gobierno local / impuesto predial "
- },
- {
- "name": "Gastos por tributos - Gobierno local / otros "
- },
- {
- "name": "Gastos por tributos - Gobierno local / impuesto al patrimonio vehicular "
- }
- ],
- "name": "Gastos por tributos - Gobierno local"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENCICO"
- },
- {
- "name": "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENATI "
- },
- {
- "name": "Gastos por tributos - Otros gastos por tributos / otros "
- }
- ],
- "name": "Gastos por tributos - Otros gastos por tributos "
- }
- ],
- "name": "Gastos por tributos "
- },
- {
- "children": [
- {
- "name": "Otros gastos de gesti\u00f3n - Licencias y derechos de vigencia"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Gesti\u00f3n medioambiental"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Gastos de investigaci\u00f3n y desarrollo"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Suscripciones "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inmuebles, maquinaria y equipo",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos adquiridos en arrendamiento financiero",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos biol\u00f3gicos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / intangibles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros ...- Costo neto ... / Costo neto de enajenaci\u00f3n de activos inmovilizados "
- },
- {
- "children": [
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, intangibles "
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos biol\u00f3gicos "
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos adquiridos en arrendamiento financiero"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inmuebles, maquinaria y equipo"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inversiones inmobiliarias "
- }
- ],
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas, abandono de activos "
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Costo neto de enajenaci\u00f3n de activos inmovilizados y operaciones discontinuadas"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Suministros "
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Regal\u00edas"
- },
- {
- "children": [
- {
- "name": "Otros gastos de ...- Seguros / robo, desfalco"
- },
- {
- "name": "Otros gastos de ...- Seguros / vehiculos"
- },
- {
- "name": "Otros gastos de ...- Seguros / contra incendio"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Seguros"
- },
- {
- "children": [
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / sanciones administrativas"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / gastos extraordinarios ( )",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / otros gastos ( )",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / donaciones"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Otros gastos de gesti\u00f3n "
- }
- ],
- "name": "Otros gastos de gesti\u00f3n"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Obligaciones financieras"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / productos terminados "
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, inversi\u00f3n inmoviliaria "
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, inmuebles, maquinaria y equipo "
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, intangibles "
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, activos biol\u00f3gicos"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / mercader\u00edas"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Gastos por participaciones en negocios conjuntos"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Participaci\u00f3n en los resultados de subsidiarias y afiliadas bajo el m\u00e9todo del valor patrimonial"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n de activos no financieros al valor razonable"
- },
- {
- "children": [
- {
- "name": "Gastos financieros - P\u00e9rdida por instrumentos financieros derivados"
- },
- {
- "children": [
- {
- "name": "Gastos ..- Participaci\u00f3n ../ participaciones en negocios conjuntos "
- },
- {
- "name": "Gastos ..- Participaci\u00f3n ../ participaci\u00f3n en los resultados de subsidiarias y asociadas bajo el m\u00e9todo del valor patrimonial "
- }
- ],
- "name": "Gastos financieros - Participaci\u00f3n en resultados de entidades relacionadas "
- },
- {
- "children": [
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones tributarias"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones comerciales (compra de mercaderia)"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones emitidas"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ documentos vendidos o descontados"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Intereses por ...- Prestamos de instituciones .../ otras entidades"
- },
- {
- "name": "Gastos ...- Intereses por ...- Prestamos de instituciones .../ instituciones financieras"
- }
- ],
- "name": "Gastos...- Intereses por pr\u00e9stamos .../ pr\u00e9stamos de instituciones financieras y otras entidades"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ otros instrumentos financieros por pagar (sobre giro bancario)"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos.../ contratos de arrendamiento financiero"
- }
- ],
- "name": "Gastos financieros - Intereses por pr\u00e9stamos y otras obligaciones"
- },
- {
- "name": "Gastos financieros - Diferencia de cambio"
- },
- {
- "name": "Gastos financieros - Descuentos concedidos por pronto pago"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Otros gastos financieros / gastos financieros en medici\u00f3n a valor descontado"
- },
- {
- "name": "Gastos ...- Otros gastos financieros / primas por opciones"
- }
- ],
- "name": "Gastos financieros - Otros gastos financieros"
- },
- {
- "children": [
- {
- "name": "Gastos financieros - Gastos en operaciones de factoraje / gastos por menor valor "
- }
- ],
- "name": "Gastos financieros - Gastos en operaciones de factoraje "
- },
- {
- "children": [
- {
- "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / otros "
- },
- {
- "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones para negociaci\u00f3n "
- },
- {
- "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones disponibles para la venta "
- }
- ],
- "name": "Gastos financieros - P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable"
- },
- {
- "children": [
- {
- "name": "Gastos financieros - Gastos en operaciones .../ pr\u00e9stamos de instituciones financieras y otras entidades"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ emisi\u00f3n y colocaci\u00f3n de instrumentos representativos de deuda y patrimonio"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ contratos de arrendamiento financiero"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ documentos vendidos o descontados"
- }
- ],
- "name": "Gastos financieros - Gastos en operaciones de endeudamiento y otros"
- }
- ],
- "name": "Gastos financieros (gastos en operaciones de endudamiento, intereses,...)"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n / activos biol\u00f3gicos de origen vegetal"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n / activos biol\u00f3gicos de origen animal"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inversiones inmobiliarias / edificaciones"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inversiones inmobiliarias"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / plusval\u00eda mercantil "
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / costos de exploraci\u00f3n y desarrollo"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / f\u00f3rmulas, dise\u00f1os y prototipos"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / patentes y propiedad industrial"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / programas de computadora (software)"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / concesiones, licencias y otros derechos"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / otros activos intangibles"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de intangibles"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / herramientas y unidades de reemplazo"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / edificaciones"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipo de transporte"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipos diversos"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / muebles y enseres"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inmuebles maquinaria y equipo "
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Deterioro del valor de los activos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n ../ desvalorizaci\u00f3n de inversiones ., instrumentos financieros representativos de derecho patrimonial"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n ../ desvalorizaci\u00f3n de inversiones mobiliarias, inversiones a ser mantenidas hasta el vencimento "
- }
- ],
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de inversiones mobiliarias"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de .., cuentas por cobrar al personal, a los accionistas(socios).."
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar diversas, relacionadas "
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar comerciales, relacionadas "
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar comerciales, terceros "
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar diversas, terceros"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de existencias"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Valuaci\u00f3n de activos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen vegetal "
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen animal "
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmobiliarias / edificaciones, revaluaci\u00f3n"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmoviliarias / edificaciones, costo de financiaci\u00f3n"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmobiliarias / edificaciones, costo"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inversiones inmobiliarias"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento financiero .../ edificaciones"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero, inversiones inmobiliarias"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / equipo de transporte"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / maquinarias y equipos de explotaci\u00f3n"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / edificaciones"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / herramientas y unidades de reemplazo"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / equipos diversos"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / muebles y enseres"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen vegetal"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen animal"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ edificaciones "
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costos de financiaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ equipos diversos"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en .../ maquinarias y equipos de explotaci\u00f3n"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ equipo de transporte"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ edificaciones"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero "
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ edificaciones"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ equipo de transporte"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ muebles y enseres"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ equipos diversos"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ herramientas y unidades de reemplazo"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, revaluaci\u00f3n"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Depreciaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Agotamiento / agotamiento de recursos naturales adquiridos"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Agotamiento"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / concesiones, licencias y otros derechos"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / otros activos intangibles"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / f\u00f3rmulas, dise\u00f1os y prototipos"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / costos de exploraci\u00f3n y desarrollo"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / programas de computadora (software)"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / patentes y propiedad industrial "
- }
- ],
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, costo"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / costos de exploraci\u00f3n y desarrollo"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / f\u00f3rmulas, dise\u00f1os y prototipos"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / otros activos intangibles"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / patentes y propiedad industrial"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / programas de computadora (software)"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / concesiones, licencias y otros derechos"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, revaluaci\u00f3n"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Amortizaci\u00f3n de intangibles"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para gastos de responsabilidad social"
- },
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para reestructuraciones"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente, costo"
- },
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente, actualizaci\u00f3n financiera "
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas, actualizaci\u00f3n financiera "
- },
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas, costo "
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas "
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado, costo"
- },
- {
- "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del ..., actualizaci\u00f3n financiera"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado"
- },
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / otras provisiones"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n para litigios / provisi\u00f3n para litigios, actualizaci\u00f3n financiera"
- },
- {
- "name": "Valuaci\u00f3n y ...- Provisones - Provisi\u00f3n para litigios / provisi\u00f3n para litigios, costo"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para litigios"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Provisiones"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones"
- },
- {
- "children": [
- {
- "name": "Ingresos financieros - Ingresos en operaciones de factoraje (factoring)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ingresos financieros - Dividendos ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ingresos financieros - Descuentos obtenidos por pronto pago",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ingresos financieros - Diferencia en Cambio (desajuste)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ingresos financieros - Ganancia por instrumento financiero derivado",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos ...- Rendimientos ganados / instrumentos financieros representativos de derecho patrimonial",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / inversiones a ser mantenidas hasta vencimiento",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / pr\u00e9stamos otorgados (Intereses Moratorios)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / dep\u00f3sitos en instituciones financieras",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Por Devengar",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Devengado",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales"
- }
- ],
- "name": "Ingresos financieros - Rendimientos Ganados (moras e intereses cobrados)"
- },
- {
- "children": [
- {
- "name": "Ingresos...- Otros ingresos ... /ingresos financieros en medici\u00f3n a valor descontado (venta al cr\u00e9dito)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos financieros - Otros ingresos financieros"
- },
- {
- "children": [
- {
- "name": "Ingresos financieros - Participaci\u00f3n en.../Participaci\u00f3n en result de subsidiarias y asociadas bajo m\u00e9todo de valor patrimonial",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ingresos financieros - Participaci\u00f3n en.../Ingresos por participaciones en negocios conjuntos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos financieros - Participaci\u00f3n en resultados de entidades relacionadas"
- },
- {
- "children": [
- {
- "name": "Ingresos financieros - Ganancia por.../Inversiones mantenidas para negociaci\u00f3n ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ingresos financieros - Ganancia por.../Inversiones disponibles para la venta",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ingresos financieros - Ganancia por.../Otras",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ingresos financieros - Ganancia por medici\u00f3n de activos y pasivos financieros al valor razonable"
- }
- ],
- "name": "Ingresos financieros "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ganancia por medici\u00f3n de activos no financieros al valor razonable - Activo inmovilizado"
- },
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Intangibles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inmuebles, maquinaria y equipo",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Activos biol\u00f3gicos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta "
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / productos terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ganancia por medici\u00f3n activos no financieros al valor razonable - Activo realizable "
- }
- ],
- "name": "Ganancia por medici\u00f3n de activos no financieros al valor razonable"
- },
- {
- "children": [
- {
- "name": "Otros ingresos de gesti\u00f3n - Servicios en beneficio del personal",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Comisiones y corretajes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de activos biol\u00f3gicos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inmuebles, maquinaria y equipo",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de intangibles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros ingresos ...- Recuperaci\u00f3n de deterioro de cuentas de activos inmovilizados"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ... /cuentas de cobranza dudosa",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de existencias",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de inversiones mobiliarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros ingresos ...- Recuperaci\u00f3n de cuentas de valuaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Alquileres / equipos diversos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Alquileres / equipo de transporte",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Alquileres / maquinarias y equipos de explotaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Alquileres / edificaciones",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Alquileres / terrenos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n - Alquileres"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / interes minoritario ( )",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / resultados por exposici\u00f3n a la inflaci\u00f3n ( )",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / dividendos de acciones preferentes ( )",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / ingresos extraordinarios ( )",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / sudsidios gubernamentales ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / reclamos al seguro",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / donaciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Regalias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ activos biol\u00f3gicos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones mobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ activos adquiridos en arrendamiento financiero",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones inmobiliarias",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ intangibles",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inmuebles, maquinaria y equipo intangible",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Otros ingresos ...- Enajenaci\u00f3n de activos inmovilizados "
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / relacionadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / terceros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos"
- }
- ],
- "name": "Descuentos, rebajas y bonificaciones concedidos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / terceros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Descuentos ...- Descuentos, rebajas y bonificaciones obtenidos"
- }
- ],
- "name": "Descuentos, rebajas y bonificaciones obtenidos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de seguridad"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / muebles y enseres"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipos diversos "
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / otros equipos "
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / maquinarias y otros equipos de explotaci\u00f3n"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de transporte"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / edificaciones"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de comunicaci\u00f3n"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Inmuebles, maquinaria y equipo"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen animal "
- },
- {
- "name": "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen vegetal"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Activos biol\u00f3gicos "
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, intangibles"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen animal"
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen vegetal"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo "
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n .../ costos de financiaci\u00f3n inversiones inmobiliarias, edificaciones"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inversiones inmobiliarias"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, maquinaria y equipo, edificaciones "
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, ..., maquinarias y otros equipos de explotaci\u00f3n "
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inmuebles, maquinaria y equipo"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Costos de financiaci\u00f3n capitalizados "
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / programas de computadora (software)"
- },
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos "
- },
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / costos de exploraci\u00f3n y desarrollo"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Intangibles"
- },
- {
- "children": [
- {
- "name": "Producc\u00edon de activo ...- Inversiones inmobiliarias / edificaciones"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Inversiones inmobiliarias"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado"
- },
- {
- "children": [
- {
- "name": "Ventas - Software",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas - Prestaci\u00f3n de servicios / terceros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Prestaci\u00f3n de servicios / relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Prestaci\u00f3n de servicios"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras, relacionadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras, terceros (Venta Diferida)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas terceros - Categoria de productos 01",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas"
- }
- ],
- "name": "Ventas - Mercader\u00edas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados, terceros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados, relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados "
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos manufacturados, relacionadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Productos terminados / productos manufacturados, terceros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Productos terminados - Productos manufacturados "
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / existencias de servicios, relacionadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Productos terminados / existencias de servicios, terceros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Productos terminados / existencias de servicios terminados "
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos inmuebles terminados, terceros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Productos terminados / productos inmuebles terminados, relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Productos terminados / productos inmuebles terminados"
- }
- ],
- "name": "Ventas - Productos terminados "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos de extracc\u00edon terminados",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos agropecuarios y pisc\u00edcolas terminados",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos manufacturados ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / existencias de servicios terminados",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos inmuebles terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas / productos terminados terceros"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, relacionadas"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios / relacionadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios / terceros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios "
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos inmuebles terminados",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ existencias de servicios terminados",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos agropecuarios y pisc\u00edcolas terminados",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos manufacturados",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos de extracc\u00edon terminados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Devoluciones ...- Productos terminados, relacionadas "
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, terceros"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercaderias relacionadas / mercader\u00edas manufacturadas ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas de extracc\u00edon ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas agropecuarias y pisc\u00edcolas ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas inmuebles ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas otras ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas / mercader\u00edas relacionadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas - Categoria de productos 01",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas "
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas de extracc\u00edon",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas otras",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas inmuebles",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas - Mercader\u00edas terceros"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Subproductos, desechos ... / subproductos, relacionadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Subproductos, desechos ... / subproductos, terceros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Subproductos , desechos y desperdicios / subproductos"
- },
- {
- "children": [
- {
- "name": "Ventas - Subproductos, desechos... / desechos y desperdicios, terceros ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas - Subproductos, desechos... / desechos y desperdicios, relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ventas - Subproductos , desechos y desperdicios / desechos y desperdicios"
- }
- ],
- "name": "Ventas - Subproductos, desechos y desperdicios"
- }
- ],
- "name": "Ventas (Ingresos)"
- },
- {
- "children": [
- {
- "name": "Cargas cubiertas por provisiones - Cargas cubiertas por provisiones"
- }
- ],
- "name": "Cargas cubiertas por provisiones"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos manufacturados, terceros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ...- Productos terminados / productos manufacturados, relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos manufacturados"
- },
- {
- "name": "Costo de ventas - Productos terminados / costos de producci\u00f3n no absorbido, productos terminados ",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / existencias de servicios terminados, terceros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ...- Productos terminados / existencias de servicios terminados, relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Productos terminados / existencias de servicios terminados"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos inmuebles terminados, relacionadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ...- Productos terminados / productos inmuebles terminados, terceros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos inmuebles terminados"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, terceros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Productos terminados / costos de financiaci\u00f3n, productos terminados"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, terceros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos de extracci\u00f3n terminados"
- },
- {
- "name": "Costo de ventas - Productos terminados / costo de ineficiencia, productos terminados ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Productos terminados"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ...- Subproductos, desechos .../ subproductos, terceros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ...- Subproductos, desechos .../ subproductos, relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios / subproductos"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, relacionadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, terceros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios / desechos y desperdicios "
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, relacionadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, terceros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercaderi\u00e1s de extracci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros - Categoria de productos 01",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Servicios / relacionadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ventas - Servicios / terceros (Costo diferido)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Servicios"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / mercader\u00edas ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos terminados ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / envases y embalajes ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materiales auxiliares, suministros y repuestos ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materias primas ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / existencias por recibir ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos en proceso ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / subproductos, desechos y desperdicios ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias "
- }
- ],
- "name": "Costo de ventas "
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de existencias de servicios"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / embalajes"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / envases"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de envases y embalajes"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos en proceso de manufactura "
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / otros productos en proceso "
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos inmuebles en proceso"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / existencias de productos en proceso "
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso "
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ desechos y desperdicios"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ sub productos"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos, desechos y desperdicios"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producc\u00edon almacenada - Variaci\u00f3n de productos terminados / productos de extracci\u00f3n terminados"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos agropecuarios y pisc\u00edcolas terminados "
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos inmuebles terminados "
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / existencias de servicios terminados "
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos manufacturados"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada"
- },
- {
- "children": [
- {
- "name": "Cargas imputables ...- Cargas imputables a cuentas de costos y gastos"
- },
- {
- "name": "Cargas imputables ...- Gastos financieros imputables a cuentas de existencias"
- }
- ],
- "name": "Cargas imputables a cuentas de costos y gastos"
- },
- {
- "children": [
- {
- "name": "Impuesto a la ...- Impuesto a la renta /corriente",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Impuesto a la ...- Impuesto a la renta /diferido",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Impuesto a la renta "
- },
- {
- "children": [
- {
- "name": "Determinaci\u00f3n del resultado del ejercicio - P\u00e9rdida",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Determinaci\u00f3n del resultado del ejercicio - Utilidad",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Determinaci\u00f3n del resultado del ejercicio"
- },
- {
- "children": [
- {
- "name": "Valor agregado - Valor agregado"
- }
- ],
- "name": "Valor agregado"
- },
- {
- "children": [
- {
- "name": "Excedente bruto ...- Exdedente bruto (insuficiencia bruta) de explotaci\u00f3n "
- }
- ],
- "name": "Excedente bruto (insuficiencia bruta) de explotaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Margen comercial - Margen comercial"
- }
- ],
- "name": "Margen comercial (Saldos intermediarios de gesti\u00f3n)"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de servicios "
- },
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de bienes"
- },
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de activo inmovilizado"
- }
- ],
- "name": "Producci\u00f3n del ejercicio"
- },
- {
- "children": [
- {
- "name": "Resultado de explotaci\u00f3n - Resultado de explotaci\u00f3n"
- }
- ],
- "name": "Resultado de explotaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Resultado antes ...- Resultado antes de participaciones e impuestos "
- }
- ],
- "name": "Resultado antes de participaciones e impuestos "
- }
- ],
- "name": "Cuentas de Ganancias y Perdidas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Otros Costos Directos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Materiales Auxiliares",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Repuestos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Suministros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Materiales y Suministros Indirectos"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - gastos indirectos / Otros Gastos de Producci\u00f3n Indirectos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos "
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Otros Gastos de Producci\u00f3n Indirectos"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Mano de Obra Indirecta",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos de Producci\u00f3n Indirectos"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Envases ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Embalajes ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Materia Prima ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de Producci\u00f3n - Materiales y Suministros Directos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ capacitaci\u00f3n al personal ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ accident. trab. y enferm. prof",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ uniformes al personal ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio del personal",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ gastos recreativos ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad del personal ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ bonificaci\u00f3n por riesgo de caja ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad por labores",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de prestaciones salud ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de pensiones ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ seguros de vida LEY 49226",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ asignaci\u00f3n familiar LEY 25129",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio al personal ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ atenciones al personal ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos adicionales a las remuneraciones "
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / indemnizaci\u00f3n especiales ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / trabajos eventuales ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n obreros ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n de empleados ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S empleados ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / horas extras empleados ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S obreros ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / subsidios por enfermedad ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / aguinaldos ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / practicas pre-profecionales ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones empleados ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones obreros ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / asignaci\u00f3n familiar ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones extraordinarias ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / horas extras obreros ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de Producci\u00f3n - Otras remuneraciones "
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / sueldos ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / salarios ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / remuneraciones en especie ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones "
- }
- ],
- "name": "Costo de Producci\u00f3n - Mano de Obra Directa"
- }
- ],
- "name": "Costo de Producci\u00f3n "
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Depreciaci\u00f3n y Amortizaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Gastos varios ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Cotizaci\u00f3n, licitaci\u00f3n, donaciones y otros ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Penalidades, tributos y seguros ",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / honorarios profesionales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / transferencias de fondos ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / talonarios de cheques ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / mantenimiento, ctas bancarias ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / gastos notariales, registro y judicial",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / servicios de seguridad ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / otros servicios bancarios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros "
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos "
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / regimen de pensiones ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / vacaciones empleados ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / regimen de prestaciones salud ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / practicas pre-profecionales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / subsidios por enfermedad ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraci\u00f3n al directorio ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / gratificaci\u00f3n de empleados ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraciones en especie ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / envio correspondencia ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / otras cargas de personal ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes aereos ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes terrestres ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / movilidad al personal ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / bonificaci\u00f3n por riesgo de caja ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / uniformes al personal ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / capacitaci\u00f3n al personal ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / atenciones al personal ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / refrigerio al personal ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / telefonos ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / horas extras empleados ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / sueldos ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / asignaci\u00f3n familiar ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / aguinaldos ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones "
- },
- {
- "name": "Gastos de administraci\u00f3n - Publicidad, representaci\u00f3n y otros servicios de personal",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de administraci\u00f3n "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos financieros - Otras cargas financieras / comisi\u00f3n tarjeta de credito ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / intereses moratorios",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / gastos cheques devueltos ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / intereses de leasing",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / pago tributos y contribuciones ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / intereses SUNAT ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos financieros - Otras cargas financieras "
- },
- {
- "children": [
- {
- "name": "Gastos financieros - Interes y gastos financieros / interes por Letras en descuento",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses,compra,mercader\u00eda ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / devolucion de documentos de cobranza",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / interes compensatorio - por cartera",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / perdida por diferencia de cambio",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / descuentos concedidos por pronto pago",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses de pagares ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / cargo intereses compensatorios ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses por sobregiros ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / cargo intereses moratorios ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses y gastos de prestamo",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / gastos por atrazo, cuotas bancarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos financieros - Interes y gastos financieros "
- }
- ],
- "name": "Gastos financieros "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de ventas - Otras remuneraciones / horas extras",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / vacaciones",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / gratificaciones",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / asignaci\u00f3n familiar y bonificaciones",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / indemnizaci\u00f3n especiales ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / practicas pre-profecionales ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / gratificaciones",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / subsidios por enfermedad ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de ventas - Otras remuneraciones "
- },
- {
- "name": "Gastos de ventas - Otros gastos de ventas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Publicidad ",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Sueldos, comisones y otras remuneraciones / comisiones",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Sueldos,comisiones y otras remuneraciones / sueldos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Sueldos, comisones y otras remuneraciones / remuneraciones en especie",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de ventas - Sueldos,comisiones y otras remuneraciones"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Gastos adicionales .../ regimen de pensiones ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ accident. trab., enferm. prof y otros seguros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ regimen de prestaciones salud ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ capacitaci\u00f3n al personal ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ movilidad y refrigerios",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ atenciones al personal y gastos recreativos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ uniformes al personal ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de ventas - Gastos adicionales a las remuneraciones "
- },
- {
- "name": "Gastos de ventas - Honorarios profecionales ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Alquiler de locales y servicios basicos ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Mantenimiento de inmuebles, maquinarias y equipos ",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Otras cargas de personal / telecomunicaciones (telefono, internet,...)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / embalajes y otros ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / pasajes aereos ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / pasajes terrestres ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de ventas - Otras cargas de personal "
- }
- ],
- "name": "Gastos de ventas "
- }
- ],
- "name": "Cuentas de Centros de Costo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward)"
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos a futuro "
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Permutas financieras (swap) "
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos de opci\u00f3n "
- }
- ],
- "name": "Derechos sobre instrumentos financieros derivados "
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Diversas"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja / inmuebles, maquinaria y equipo"
- },
- {
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja / suministros "
- }
- ],
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja "
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Contratos aprobados / contratos en tr\u00e1mite "
- },
- {
- "name": "Otras cuentas de orden deudoras - Contratos aprobados / contratos en ejecuci\u00f3n"
- }
- ],
- "name": "Otras cuentas de orden deudoras - Contratos aprobados "
- }
- ],
- "name": "Otras cuentas de orden deudoras"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en pr\u00e9stamo "
- },
- {
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en custodia "
- }
- ],
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables "
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / activos biol\u00f3gicos "
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / existencias"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cartas fianza "
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / intangibles "
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n mobiliaria "
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n inmobiliaria "
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inmuebles, maquinaria y equipo"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cuentas por cobrar "
- }
- ],
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda "
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / LT/.o efectos descontados 00.1.000"
- },
- {
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / reponsb. por LT o efectos desc. 00.2.000"
- }
- ],
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad "
- },
- {
- "name": "Bienes y valores entregados - Activos realizables entregados en consignaci\u00f3n "
- }
- ],
- "name": "Bienes y valores entregados "
- },
- {
- "children": [
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos a futuro"
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos de opci\u00f3n "
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward) "
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Permutas financieras (swap)"
- }
- ],
- "name": "Compromisos sobre instrumentos financieros derivados "
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden acreedoras - Diversas"
- }
- ],
- "name": "Otras cuentas de orden acreedoras "
- },
- {
- "name": "Acreedoras por el contrario"
- },
- {
- "name": "Cuentas de orden acreedoras "
- },
- {
- "children": [
- {
- "name": "Bienes y valores recibidos - Activos realizables recibidos en consignaci\u00f3n "
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en custodia "
- },
- {
- "name": "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en pr\u00e9stamo "
- }
- ],
- "name": "Bienes y valores recibidos - Bienes recibidos en pr\u00e9stamo y custodia "
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n inmobiliaria "
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n mobiliaria "
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / existencias"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cuentas por cobrar "
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cartas fianza"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / activos biol\u00f3gicos "
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / intangibles"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inmuebles, maquinaria y equipo "
- }
- ],
- "name": "Bienes y valores recibidos - Valores y bienes recibidos en garant\u00eda "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, equipos diversos, 00.3.002"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, muebles y enseres, 00.3.001"
- }
- ],
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, 00.3.000"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso muebles enseres, 00.4.001"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso equipos diversos, 00.4.002"
- }
- ],
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, 00.4.000"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / bienes recibidos por embargos, 00.5.001"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. por bienes recib. p, 00.6.001"
- }
- ],
- "name": "Bienes y valores recibidos - Bienes de uso "
- }
- ],
- "name": "Bienes y valores recibidos "
- },
- {
- "name": "Deudoras por contra "
- }
- ],
- "name": "Cuentas de Orden"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Resultados acumulados - Utilidades no distribuidas / utilidades acumuladas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Resultados acumulados - Utilidades no distribuidas / ingresos de a\u00f1os anteriores ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resultados acumulados - Utilidades no distribuidas "
- },
- {
- "children": [
- {
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas / p\u00e9rdidas acumuladas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas / gastos de a\u00f1os anteriores ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas "
- }
- ],
- "name": "Resultados acumulados "
- },
- {
- "children": [
- {
- "name": "Reserva legal - Contractuales ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva legal - Facultativas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva legal - Legal ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva legal - Reinversi\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva legal - Otras reservas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reserva legal - Estatutarias ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reserva legal "
- },
- {
- "children": [
- {
- "name": "Excedente de revaluaci\u00f3n - Participaci\u00f3n en excedente de revaluaci\u00f3n, inversiones en entidades relacionadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Excedente de revaluaci\u00f3n - Excedente de revaluaci\u00f3n, acciones liberadas recibidas ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Excedente de ...- Exdecente de revaluaci\u00f3n / inversiones inmobiliarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Excedente de ...- Excedente de revaluaci\u00f3n / inmuebles, maquinaria y equipos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Excedente de ...- Excedente de revaluaci\u00f3n / intangibles ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Excedente de revaluaci\u00f3n - Excedente de revaluaci\u00f3n "
- }
- ],
- "name": "Excedente de revaluaci\u00f3n "
- },
- {
- "children": [
- {
- "name": "Resultados no realizados - Diferencia en cambio de inversiones permanentes en entidades extranjeras ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Resultados no realizados - Instrumentos financieros, cobertura de flujo de efectivo ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / p\u00e9rdida ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / ganancia ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resultados no realizados - Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta "
- },
- {
- "children": [
- {
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ p\u00e9rdida ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ ganancia ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta,compra o venta convencional fecha d liqui"
- }
- ],
- "name": "Resultados no realizados "
- },
- {
- "children": [
- {
- "name": "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n en tesorer\u00eda ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Acciones de inversi\u00f3n "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Capital - Capital social / acciones ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital - Capital social / participaciones ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital - Capital social "
- },
- {
- "name": "Capital - Acciones en tesorer\u00eda ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital (Patrimonio neto)"
- },
- {
- "children": [
- {
- "name": "Capital adicional - Reducciones de capital pendientes de formalizaci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / aportes ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / reservas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / acreencias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / utilidades ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite "
- },
- {
- "name": "Capital adicional - Primas (descuento) de acciones ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital adicional "
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado / costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado / valor razonable ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas / costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas / valor razonable",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero / valor razonable ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero / costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades / costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades / valor razonable ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda / valor razonable ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda / costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda"
- }
- ],
- "name": "Inversiones al valor razonable ...- Inversiones al valor razonable ** Inversiones mantenidas para negociaci\u00f3n "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta / valor razonable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta / costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta "
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n / valor razonable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n / costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n "
- }
- ],
- "name": "Inversiones al valor razonable y disponibles ...- Activos financieros / compromiso de compra"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado /valor razonable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado / costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado eh"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / valor razonable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero eh"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas / costo ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas / valor razonable",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas eh"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda / valor razonable ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda / costo ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda eh"
- }
- ],
- "name": "Inversiones al valor razonable y disponibles ...- Inversiones disponibles para la venta"
- }
- ],
- "name": "Inversiones al valor razonable y disponibles para la venta ** Inversiones financieras"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y ...- Fondos fijos / caja chica 01 PEN (S/.)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y bancos - Fondos fijos"
- },
- {
- "children": [
- {
- "name": "Caja y bancos - Caja / efectivo USD ($)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Caja y bancos - Caja / efectivo PEN (S/.)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y bancos - Caja"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Dep\u00f3sitos en instituciones financieras / dep\u00f3sitos a plazo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Caja y ...- Dep\u00f3sitos en instituciones financieras / dep\u00f3sitos de ahorro",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y bancos - Dep\u00f3sitos en instituciones financieras"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y ...- Fondos sujetos a restricci\u00f3n / BN CTA DETRACCIONES PEN (S/.)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y ...- Fondos sujetos a restricci\u00f3n / fondos sujetos a restricci\u00f3n"
- }
- ],
- "name": "Cajas y bancos - Fondos sujetos a restricci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Cuentas corrientes en instituciones financieras / cuentas corrientes para fines espec\u00edficos",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Caja y .../ BCO. CTA CTE PEN (S/.)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y ...- Cuentas corrientes en instituciones finacieras / cuentas corrientes operativas "
- }
- ],
- "name": "Caja y bancos - Cuentas corrientes en instituciones financieras"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Certificados bancarios / otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Caja y ...- Certificados bancarios / certificados bancarios ** otros equivalentes de efectivos ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y bancos - Certificados bancarios **Otros equivalentes de efectivos "
- },
- {
- "name": "Caja y bancos - Efectivo en tr\u00e1nsito ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Caja y bancos (Activo disponible y exigible) - Efectivo y equivalentes de efectivos "
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, matriz",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, subsidiarias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, sucursal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, otros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar...- Letras por cobrar / en cartera"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, sucursal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, subsidiarias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, asociadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, matriz ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar ...- Letras por cobrar / en descuento "
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, subsidiarias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, sucursal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, matriz",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cobranza "
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Letras por cobrar"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / subsidiarias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / sucursales",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / matriz ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / asociadas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos "
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, sucursal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, matriz",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, subsidiarias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, otros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento "
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, sucursal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, subsidiarias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, matriz",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera "
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros ... / no emitidas, matriz ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, sucursal ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por... - Facturas, boletas y otros .../ no emitidas, subsidiarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, asociadas ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas "
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, sucursal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, subsidiarias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, matriz",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza "
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Facturas, boletas y otros comprobantes por cobrar "
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Cobranza dudosa"
- }
- ],
- "name": "Cuentas por cobrar comerciales, relacionadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Facturas, boletas y otros comprobantes por cobrar"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes - Adelantos o Separaciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes - Cuotas Iniciales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en descuento",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cobranza ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cartera ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Letras por cobrar"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Cobranza dudosa "
- }
- ],
- "name": "Cuentas por cobrar comerciales, terceros"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / pr\u00e9stamos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / adelanto de remuneraciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / entregas a rendir cuentas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes "
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Accionistas (o socios) / suscripciones por cobrar a socios o accionistas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Accionistas (o socios) / pr\u00e9stamos ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Accionistas o (socios) "
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / adelanto de dietas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / pr\u00e9stamos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / entregas a rendir cuentas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores "
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Personal / entregas a rendir cuenta",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / adelanto de remuneraciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / pr\u00e9stamos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / otras cuentas por cobrar al personal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Personal"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / accionistas (o socios) ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / diversas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / personal ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / gerentes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / directores ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Cobranza dudosa "
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Diversas ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, matriz",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, subsidiarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses , asociadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, sucursal ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, r\u00e9galias y dividendos / intereses"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, matriz ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, subsidiarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, asociadas ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos "
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, asociadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, subsidiarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, sucursal ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, matriz",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas "
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Interes\u00e9s, regal\u00edas y dividendos "
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Cobranza dudosa "
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas a Largo Plazo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas "
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Venta de activo inmovilizado "
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Dep\u00f3sitos otorgados en garant\u00eda",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, sucursal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, subsidiarias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, matriz",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda "
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, subsidiarias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, asociadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, matriz ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, sucursal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, otros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda "
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Pr\u00e9stamos "
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Activos por instrumentos financieros derivados",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / entregas a rendir cuenta a terceros ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas a Largo Plazo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas "
- }
- ],
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / reclamaciones a terceros ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Cobranza dudosa "
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / dep\u00f3sitos en garant\u00eda por alquileres",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones no financieras ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones financieras ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / otros dep\u00f3sitos en garant\u00eda ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Dep\u00f3sitos otorgados en garant\u00eda"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Venta de activo inmovilizado"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros primarios ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / instrumento de cobertura",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / cartera de negociaci\u00f3n ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros derivados "
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Activos por instrumentos financieros "
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Pr\u00e9stamos "
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / Compa\u00f1\u00edas aseguradoras",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / otras",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / transportadoras",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / servicios p\u00fablicos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / tributos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Reclamaciones a terceros"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Intereses, regal\u00edas y dividendos"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / intereses, regal\u00edas y dividendos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, relacionadas / pr\u00e9stamos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / activos por instrumentos financieros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / venta de activos inmovilizados ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, relacionadas"
- },
- {
- "children": [
- {
- "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / pr\u00e9stamos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / reclamaciones a terceros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / venta de activo inmovilizado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / intereses, r\u00e9galias y dividendos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / activos por instrumentos financieros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros "
- },
- {
- "children": [
- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / letras por cobrar ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / facturas, boletas y otros comprobantes por cobrar ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar comerciales, terceros "
- },
- {
- "children": [
- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ accionistas (o socios) ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ directores",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ gerentes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ personal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ diversas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes"
- },
- {
- "children": [
- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / letras por cobrar ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / facturas, boletas y otros comprobantes por cobrar ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - ** Cuentas por cobrar comerciales, relacionadas "
- }
- ],
- "name": "Estimaci\u00f3n de cuentas de cobranza dudosa"
- },
- {
- "children": [
- {
- "name": "Servicios y otros contratados por anticipado - Mantenimiento de activos inmovilizados ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Otros gastos contratados por anticipado ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Alquileres ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Primas pagadas por opciones ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Seguros ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Interes\u00e9s ** Costos financieros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Servicios y otros contratados por anticipado"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos de extracci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos agropecuarios y pisc\u00edcolas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos manufacturados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos inmuebles ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materias primas - Materias primas desvalorizadas"
- },
- {
- "name": "Materias primas - Materias primas para productos de extracci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materias primas - Materias primas para productos manufacturados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materias primas - Materias primas para productos agropecuarios y pisc\u00edcolas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materias primas - Materias primas para productos inmuebles ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materias primas "
- },
- {
- "children": [
- {
- "name": "Materiales auxiliares, suministros y repuestos - Materiales auxiliares ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / repuestos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / suministros ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / materiales auxiliares",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materiales auxiliares, suministros y repuestos - Materiales auxiliares, suministros y repuestos desvalorizados "
- },
- {
- "children": [
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / lubricantes ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / otros suministros ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / energ\u00eda ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / combustibles ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materiales auxiliares, suministros y repuestos - Suministros "
- },
- {
- "name": "Materiales auxiliares, suministros y repuestos - Repuestos ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Materiales auxiliares, suministros y repuestos "
- },
- {
- "children": [
- {
- "name": "Envases y embalajes - Embalajes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Envases y embalajes - Envases",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Envases y ...- Envases y embalajes desvalorizados / envases",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Envases y ...- Envases y embalajes desvalorizados / embalajes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Envases y embalajes - Envases y embalajes desvalorizados"
- }
- ],
- "name": "Envases y embalajes "
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, costos de financiaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, valor razonable",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, valor razonable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos "
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Inversiones inmobiliarias "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, costo ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de financiaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de adquisici\u00f3n o construcci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, valor razonable",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos "
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Inmuebles, maquinaria y equipo "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / costos de exploraci\u00f3n y desarrollo, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / costos de exploraci\u00f3n y desarrollo"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / reservas de recursos extra\u00edbles, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / reservas de recursos extra\u00edbles, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / reservas de recursos extra\u00edbles"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos, costo ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / programas de computadora (software), costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / programas de computadora (software), revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / programas de computadora (software) "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / otros activos intangibles, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / otros activos intangibles, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / otros activos intangibles"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Intangibles "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, valor razonable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costos de financiaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, valor razonable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costos de financiaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Activos biol\u00f3gicos "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, valor razonable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, inversi\u00f3n inmoviliaria"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo de financiaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, revaluaci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipos diversos, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipos diversos, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipos diversos"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte, revaluaci\u00f3n ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte "
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, inmuebles, maquinaria y equipo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos, revaluaci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos, costo ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial, costo ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software), costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software), revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software)"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles, revaluaci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles, costo ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ...- Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ...- Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, edificaciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n .../ inmuebles, maquinaria y equipo, herramientas y unidades de reemplazo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, equipos diversos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, muebles y enseres",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, equipo de transporte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n .../ inmuebles, maquinaria y equipo, maquinarias y equipos de explotaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, terrenos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria, terrenos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria, edificaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, costos de exploraci\u00f3n y desarrollo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, f\u00f3rmulas, dise\u00f1os y prototipos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, patentes y propiedad industrial ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, programas de computadora (software)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, concesiones, licencias y otros derechos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, reservas de recursos extra\u00edbles ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / intangibles "
- },
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta "
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Mercade...- Mercader\u00edas .../ mercader\u00edas manufacturadas, valor razonable",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Mercade...- Mercader\u00edas .../ mercader\u00edas manufacturadas, costo - Categoria de productos 01",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mercade...- Mercader\u00edas .../ Mercader\u00edas manufacturadas, costo "
- }
- ],
- "name": "Mercader\u00edas - Mercader\u00edas manufacturadas / mercader\u00edas manufacturadas"
- }
- ],
- "name": "Mercader\u00edas - Mercader\u00edas manufacturadas"
- },
- {
- "children": [
- {
- "name": "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas / de origen animal",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas / de origen vegetal ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas "
- },
- {
- "children": [
- {
- "name": "Mercade...- Mercader\u00edas desvalorizadas / inmuebles ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mercade...- Mercader\u00edas desvalorizadas / recursos extra\u00eddos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mercade...- Mercader\u00edas desvalorizadas / productos agropecuarios y pisc\u00edcolas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mercade...- Mercader\u00edas desvalorizadas / mercader\u00edas manufacturadas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mercade...- Mercader\u00edas desvalorizadas / otras mercader\u00edas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mercader\u00edas - Mercaderias desvalorizadas"
- },
- {
- "name": "Mercader\u00edas - Mercader\u00edas inmuebles ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mercader\u00edas - Otras mercader\u00edas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mercader\u00edas - Mercader\u00edas de extracci\u00f3n ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mercader\u00edas (Activo realizable)"
- },
- {
- "children": [
- {
- "name": "Productos terminados - Existencias de servicios terminados ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos terminados - Productos de extracci\u00f3n terminados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos terminados - Productos manufacturados ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, costo ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, valor razonable ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas terminados / de origen vegetal "
- },
- {
- "children": [
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, costo ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, valor razonable ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas terminados / de origen animal "
- }
- ],
- "name": "Productos terminados - Productos agropecuarios y pisc\u00edcolas terminados"
- },
- {
- "children": [
- {
- "name": "Productos ...- Productos terminados desvalorizados / productos agropecuarios y pisc\u00edcolas terminados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / productos de extracci\u00f3n terminados ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / existencias de servicios terminados ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / costos de financiaci\u00f3n, productos terminados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / productos manufacturados ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / otros productos terminados ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / productos inmuebles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos terminados - Productos terminados desvalorizados "
- },
- {
- "name": "Productos terminados - Productos inmuebles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos terminados - Costos de financiaci\u00f3n, productos terminados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos terminados - Otros productos terminados ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos terminados"
- },
- {
- "children": [
- {
- "name": "Subproductos, desechos y desperdicios - Desechos y desperdicios",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Subproductos ...- Subproductos, desechos y desperdicios desvalorizados / subproductos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Subproductos ...- Subproductos, desechos y desperdicios desvalorizados / desechos y desperdicios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subproductos, desechos y desperdicios - Subproductos, desechos y desperdicios desvalorizados"
- },
- {
- "name": "Subproductos, desechos y desperdicios - Subproductos ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subproductos, desechos y desperdicios "
- },
- {
- "children": [
- {
- "name": "Productos en proceso - Productos extra\u00eddos en proceso de transformaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Productos ...- Productos en proceso desvalorizados / otros productos en proceso ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos en proceso de manufactura ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos inmuebles en proceso ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos agropecuarios y pisc\u00edcolas en proceso ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / costos de financiaci\u00f3n, productos en proceso",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos extra\u00eddos en proceso de transformaci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / existencias de servicios en proceso",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos en proceso - Productos en proceso desvalorizados"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, valor razonable ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, costo ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen animal "
- },
- {
- "children": [
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, valor razonable ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, costo ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen vegetal "
- }
- ],
- "name": "Productos en proceso - Productos agropecuarios y pisc\u00edcolas en proceso"
- },
- {
- "name": "Productos en proceso - Existencias de servicios en proceso",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos en proceso - Productos en proceso de manufactura",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos en proceso - Productos inmuebles en proceso ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos en proceso - Costos de financiaci\u00f3n, productos en proceso",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos en proceso - Otros productos en proceso ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Productos en proceso "
- },
- {
- "children": [
- {
- "name": "Existencias por recibir - Materias primas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Existencias por recibir - Materiales auxiliares, suministros y repuestos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Existencias por recibir - Envases y embalajes",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / materiales auxiliares, suministros y repuesto",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / mercader\u00edas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / envases y embalajes ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / materias primas ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Existencias por recibir - Existencias por recibir desvalorizadas"
- },
- {
- "children": [
- {
- "name": "Existencias por recibir - Mercader\u00edas / Categoria de productos 01",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Existencias por recibir - Mercader\u00edas "
- }
- ],
- "name": "Existencias por recibir "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / mercader\u00edas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / materias primas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / materiales auxiliares, suministros y repuestos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / envases y embalajes ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Existencias por recibir "
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Envases y embalajes / envases",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Envases y embalajes / embalajes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Envases y embalajes "
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / costos de financiaci\u00f3n, productos en proceso ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos en proceso de manufactura ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos inmuebles en proceso ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / existencias de servicios en proceso ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / otros productos en proceso ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Productos en proceso "
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos inmuebles ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos agropecuarios y pisc\u00edcolas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos de extracci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos manufacturados ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Materias primas"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / otros productos terminados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos inmuebles ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / existencias de servicios terminados ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos de extracci\u00f3n terminados ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos manufacturados ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / costos de financiaci\u00f3n, productos terminados ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Productos terminados "
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas inmuebles ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas de extracci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / otras mercader\u00edas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas ",
- "report_type": "Balance Sheet"
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- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos adquiridos en arrendamiento ..., inmuebles, maquinaria y equipo de explotaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / activos adquiridos en arrendamiento financiero "
- },
- {
- "children": [
- {
- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias, edificaciones, costo de financiaci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias, edificaciones, revaluaci\u00f3n ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias "
- }
- ],
- "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Depreciaci\u00f3n acumulada "
- },
- {
- "children": [
- {
- "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Agotamiento acumulado / agotamiento de reservas de recursos extra\u00edbles ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Agotamiento acumulado "
- }
- ],
- "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros activos - Bienes de arte y cultura / obras de arte ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros activos - Bienes de arte y cultura / otros ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros activos - Bienes de arte y cultura / biblioteca",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otros activos - Bienes de arte y cultura "
- },
- {
- "children": [
- {
- "name": "Otros activos - Diversos / monedas y joyas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros activos - Diversos / bienes entregados en comodato ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros activos - Diversos / bienes recibidos en pago (adjudicados y realizables) ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros activos - Diversos / otros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Otros activos - Diversos "
- }
- ],
- "name": "Otros activos "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / inversi\u00f3n inmobiliaria en curso ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / construcciones en curso ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / maquinaria en montaje",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / otros activos en curso ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / adaptaci\u00f3n de terrenos ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Inmuebles, ...- Construcciones y .../ costo de financiaci\u00f3n, inversiones inmobiliarias, costo de financiaci\u00f3n, edificaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / costo de financiaci\u00f3n, inversiones inmobiliarias"
- },
- {
- "children": [
- {
- "name": "Inmuebles, ...- Construcciones y .../ costo de financiaci\u00f3n, inmuebles, maquinaria y equipo, costo de financiaci\u00f3n, edificaci...",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmue...- Constru.../ costo de financiaci\u00f3n, inmuebles, maquinaria y ..., C de F, maquinarias y equipos de explotaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / costo de financiaci\u00f3n, inmuebles maquinaria y equipo"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso "
- },
- {
- "children": [
- {
- "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / maquinarias y equipos de explotaci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / muebles y enseres",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / equipo de transporte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / herramientas y unidades de reemplazo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / equipos diversos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Unidades por recibir "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inmuebles, ...- Muebles y enseres / muebles, costo ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, ...- Muebles y enseres / muebles, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Muebles y enseres / muebles"
- },
- {
- "children": [
- {
- "name": "Inmuebles, ...- Muebles y enseres / enseres, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, ...- Muebles y enseres / enseres, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Muebles y enseres / enseres"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Muebles y enseres"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inmuebles, ...- Unidades de transporte / veh\u00edculos no motorizados, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, ...- Unidades de transporte / veh\u00edculos no motorizados, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Unidades de transporte / veh\u00edculos no motorizados "
- },
- {
- "children": [
- {
- "name": "Inmuebles, ...- Unidades de transporte / veh\u00edculos motorizados, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, ...- Unidades de transporte / veh\u00edculos motorizados, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Unidades de transporte / veh\u00edculos motorizados "
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - ** Unidades de transporte "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inmuebles, ...- Herramientas y unidades de reemplazo / unidades de reemplazo, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, ...- Herramientas y unidades de reemplazo / unidades de reemplazo, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo / unidades de reemplazo"
- },
- {
- "children": [
- {
- "name": "Inmuebles, ...- Herramientas y unidades de reemplazo / herramientas, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, ...- Herramientas y unidades de reemplazo / herramientas, costo ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo / herramientas "
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inmuebles, ...- Equipos diversos / otros equipos, revaluaci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, ...- Equipos diversos / otros equipos, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Equipos diversos / otros equipos "
- },
- {
- "children": [
- {
- "name": "Inmuebles, ...- Equipos diversos / equipo para procesamiento de informaci\u00f3n, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, ...- Equipos diversos / equipo para procesamiento de informaci\u00f3n, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo para procesamiento de informaci\u00f3n (de c\u00f3mputo) "
- },
- {
- "children": [
- {
- "name": "Inmuebles, ...- Equipos diversos / equipo de comunicaci\u00f3n, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, ...- Equipos diversos / equipo de comunicaci\u00f3n, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo de comunicaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Inmuebles, ...- Equipos diversos / equipo de seguridad, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, ...- Equipos diversos / equipo de seguridad, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo de seguridad"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Equipos diversos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inmuebles, maquinaria ...- Terrenos / terrenos, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria ...- Terrenos / terrenos, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Terrenos / terrenos "
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Terrenos "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos .., costo de financiaci\u00f3n, maquinarias y equipos de explotaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n / maquinarias y equipos de explotaci\u00f3n"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, costo de financiaci\u00f3n, edificaciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, costo de adquisici\u00f3n o construcci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Edificaciones / edificaciones administrativas "
- },
- {
- "children": [
- {
- "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, costo de financiaci\u00f3n, almacenes",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, costo de adquisici\u00f3n o construcci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Edificaciones / almacenes"
- },
- {
- "children": [
- {
- "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, costo de financiaci\u00f3n, edificaciones para producci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Edificaciones / edificaciones para producci\u00f3n "
- },
- {
- "children": [
- {
- "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, revaluaci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, costo de financiaci\u00f3n, instalaciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, costo de adquisici\u00f3n o construcci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Edificaciones / instalaciones"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Edificaciones"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / terrenos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipos diversos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipo de transporte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / muebles y enseres",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / edificaciones ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos adquiridos en arrendamiento financiero - Inmuebles, maquinaria y equipo "
- },
- {
- "children": [
- {
- "name": "Activos adquiridos ...- Inversiones inmobiliarias / terrenos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos adquiridos ...- Inversiones inmobiliarias / edificaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos adquiridos en arrendamiento financiero - Inversiones inmobiliarias "
- }
- ],
- "name": "Activos adquiridos en arrendamiento financiero "
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones ...- Edificaciones / edificaciones, costos de financiaci\u00f3n, inversiones inmobliarias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Edificaciones / edificaciones, valor razonable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Edificaciones / edificaciones, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Edificaciones / edificaciones, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones ...- Edificaciones / edificaciones"
- }
- ],
- "name": "Inversiones inmobiliarias - Edificaciones "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones ...- Terrenos / rurales, valor razonable ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Terrenos / rurales, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Terrenos / rurales, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones ...- Terrenos / rurales "
- },
- {
- "children": [
- {
- "name": "Inversiones ...- Terrenos / urbanos, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Terrenos / urbanos, revaluaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Terrenos / urbanos, valor razonable ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones ...- Terrenos / urbanos "
- }
- ],
- "name": "Inversiones inmobiliarias - Terrenos "
- }
- ],
- "name": "Inversiones inmobiliarias "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ inversiones a ser mantenidas hasta el vencimiento, acuerdo de compra"
- },
- {
- "name": "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ instrumentos financieros representativos de derecho ..., acuerdo de compra ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones mobiliarias - Desvalorizaci\u00f3n de inversiones mobiliarias ** acuerdos de compra "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones ...- Inversiones a ../ instrumentos ., otros t\u00edtulos representativos de deuda **valores emitidos por otras entidades",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos o garantizados por el estado ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por las empresas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por el sistema financiero",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones ...- Inversiones a ser mantenidas hasta el vencimiento / instrumentos financieros representativos de deuda"
- }
- ],
- "name": "Inversiones mobiliarias - Inversiones a ser mantenidas hasta el vencimiento"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ otros t\u00edtulos representativos de patrimonio, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros representativos de .../ otros t\u00edtulos representativos de patrimonio, valor razonable ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones ...- Instrumentos financieros representativos de derecho patrimonial / otros t\u00edtulos representativos de patrimonio"
- },
- {
- "children": [
- {
- "name": "Inversiones ...- Instrumentos financieros .../ participaciones en asociaciones en participaci\u00f3n y consorcios, valor razonable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros .../ participaciones en asociaciones en participaci\u00f3n ..., participaci\u00f3n patrimonial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros .../ participaciones en asociaciones en participaci\u00f3n y consorcios, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones ...- Instrumentos financieros representativos de .../ participaciones en asociaciones en participaci\u00f3n y consorcios"
- },
- {
- "children": [
- {
- "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, valor razonable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de participaci\u00f3n de fondos mutuos"
- },
- {
- "children": [
- {
- "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, valor razonable ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ **certificados de participaci\u00f3n de fondos de inversi\u00f3n"
- },
- {
- "children": [
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, costo ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, participaci\u00f3n patrimonial ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, valor razonable",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ acciones de inversi\u00f3n"
- },
- {
- "children": [
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, preferentes, valor razonable ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Instrumentos .../ acciones representativas de capital social, preferentes, participaci\u00f3n patrimonial ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, preferentes, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones ...- Instrumentos financieros representativos de .../ acciones representativas de capital social, preferentes "
- },
- {
- "children": [
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, participaci\u00f3n patrimonial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, valor razonable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ acciones representativas de capital social, comunes"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de suscripci\u00f3n preferente"
- }
- ],
- "name": "Inversiones mobiliarias - Instrumentos financieros representativos de derecho patrimonial "
- }
- ],
- "name": "Inversiones mobiliarias (Activo inmovilizado)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activo diferido - Impuesto a la renta diferido, impuesto a la renta diferido, resultados ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo diferido - Impuesto a la renta diferido, impuesto a la renta diferido, patrimonio ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activo diferido - Impuesto a la renta diferido"
- },
- {
- "children": [
- {
- "name": "Activo diferido - Intereses diferidos / intereses no devengados en medici\u00f3n a valor descontado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo diferido - Intereses diferidos / intereses no devengados en transacciones con terceros ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activo diferido - Intereses diferidos "
- },
- {
- "children": [
- {
- "name": "Activo diferido - Participaciones de los trabajadores .../ participaciones de los trabajadores diferidas, resultados ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activo diferido - Participaciones de los trabajadores .../ participaciones de los trabajadores diferidas, patrimonio ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activo diferido - Participaciones de los trabajadores diferidas "
- }
- ],
- "name": "Activo diferido "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n de activo ...- Desvalorizaci\u00f3n de inversiones .., inversiones financieras representativas de derecho patrimonial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n de activo ...- Desvalorizaci\u00f3n de inversiones .., inversiones a ser mantenidas hasta el vencimiento",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado - Desvalorizaci\u00f3n de inversiones mobiliarias"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / otros activos intangibles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / concesiones, licencias y otros derechos ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo de financiaci\u00f3n",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / patentes y propiedad industrial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / programas de computadora (software) ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / plusval\u00eda mercantil ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado - **Desvalorizaci\u00f3n de intangibles "
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / equipos diversos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / terrenos ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones, edificaciones, costo de financiaci\u00f3n ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n "
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / muebles y enseres",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / equipo de transporte",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado - Desvalorizaci\u00f3n de inmuebles, maquinaria y equipo "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones, edificaciones, costo de financiaci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones "
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / terrenos ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado - Inversiones inmobiliarias "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n "
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo de financiaci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo "
- }
- ],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado - **Desvalorizaci\u00f3n de activos biol\u00f3gicos "
- }
- ],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado "
- },
- {
- "children": [
- {
- "name": "Provisiones - Provisi\u00f3n para garant\u00edas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisiones - Provisi\u00f3n para reestructuraciones ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisiones - Provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisiones - Provisi\u00f3n para gastos de responsabilidad social ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisiones - Otras provisiones ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Provisiones - Provisi\u00f3n para litigios ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provisiones "
- },
- {
- "children": [
- {
- "name": "Pasivo diferido - Subsidios recibidos diferidos ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Pasivo diferido - Ingresos diferidos / Categoria de productos 01",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pasivo diferido - Ingresos diferidos "
- },
- {
- "children": [
- {
- "name": "Pasivo diferido - Costos diferidos / Categoria de productos 01",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pasivo diferido - Costos diferidos "
- },
- {
- "children": [
- {
- "name": "Pasivo diferido - Impuesto a la renta diferido / impuesto a la renta diferido, patrimonio ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pasivo diferido - Impuesto a la renta diferido / impuesto a la renta diferido, resultados ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pasivo diferido - Impuesto a la renta diferido "
- },
- {
- "children": [
- {
- "name": "Pasivo diferido - Participaciones de los trabajadores diferidas / patrimonio ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pasivo diferido - Participaciones de los trabajadores diferidas / resultados ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pasivo diferido - Participaciones de los trabajadores diferidas "
- },
- {
- "children": [
- {
- "name": "Pasivo diferido - Intereses diferidos / intereses no devengados en medici\u00f3n a valor descontado ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pasivo diferido - Intereses diferidos / intereses no devengados en transacciones con terceros ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pasivo diferido - Intereses diferidos "
- },
- {
- "name": "Pasivo diferido - Ganancia en venta con arrendamiento financiero paralelo ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Pasivo diferido "
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, terceros - Reclamaciones de terceros ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, terceros - Pasivos financieros, compromiso de venta ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / donaciones condicionadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / otras cuentas por pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / subsidios gubernamentales ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros - Otras cuentas por pagar diversas "
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inmuebles, maquinaria y equipo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / intangibles ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones inmoviliarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos adquiridos en arrendamientos financiero ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones mobiliarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos biol\u00f3gicos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros - Pasivos por compra de activo inmovilizado"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros / instrumentos financieros primarios ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros .../ instrumentos financieros derivados, cartera de negociaci\u00f3n ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros .../ instrumentos financieros derivados, instrumentos de cobertura ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros / instrumentos financieros derivados "
- }
- ],
- "name": "Cuentas por pagar diversas, terceros - Pasivos por instrumentos financieros "
- },
- {
- "name": "Cuentas por pagar diversas, terceros - D\u00e9positos recibidos en garant\u00eda ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros "
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, asociadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, subsidiarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, matriz ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, otras ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, sucursales ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por pagar diversas / otras cuentas por pagar diversas "
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por pagar diversas "
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / asociadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / matriz",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacianadas - Costos de financiaci\u00f3n / sucursales ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacianadas - Costos de financiaci\u00f3n / otras ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / subsidiarias ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n "
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / asociadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / subsidiarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / otras ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / sucursales ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / matriz ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos "
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / subsidiarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / matriz ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacianadas - Pr\u00e9stamos / otras ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacianadas - Pr\u00e9stamos / sucursales ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / asociadas ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, sucursales ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, otras ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, matriz ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, subsidiarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, asociadas ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / activos biol\u00f3gicos "
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, subsidiarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, asociadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, matriz ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, sucursales ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, otras ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inmuebles, maquinaria y equipo "
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, matriz",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, subsidiarias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, sucursales",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, otras",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inversiones inmobiliarias "
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, matriz ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, otras ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, sucursales ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, subsidiarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, asociadas ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / activos adquiridos en arrendamiento financiero "
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, sucursales ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, matriz ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, asociadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, subsidiarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, otras ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inversiones mobiliarias "
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, matriz ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, subsidiarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, asociadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, otras ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, sucursales ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / intangibles "
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Pasivo por compra de activo inmovilizado "
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / sucursales ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / otras ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / matriz ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / subsidiarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / asociadas ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas "
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / asociadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / subsidiarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / matriz ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / otras ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / sucursales ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos "
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas "
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Gerentes ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Directores / otras cuentas por pagar ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Directores / dietas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Directores "
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Accionistas / otras cuentas por pagar ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Largo Plazo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Corto Plazo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos "
- },
- {
- "name": "Cuentas por pagar ...- Accionistas / dividendos ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Accionistas (o socios) "
- }
- ],
- "name": "Cuentas por pagar a los accionistas(socios), directores y gerentes "
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Pr\u00e9stamos con compromisos de recompra ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Pr\u00e9stamos de instituciones financieras y otras entidades / otras entidades ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones ...- Pr\u00e9stamos de instituciones financieras y otras entidades / instituciones financieras ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Obligaciones financieras - Pr\u00e9stamos de instituciones financieras y otras entidades "
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero parte Corriente",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero a Largo Plazo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero "
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / otras obligaciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / bonos titulizados ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / bonos emitidos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / papeles comerciales ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Obligaciones financieras - Obligaciones emitidas "
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / papeles comerciales ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / bonos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / letras ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / otras obligaciones financieras ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / pagar\u00e9s ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / facturas conformadas ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar "
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / contratos de arrendamiento financiero ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, papeles comerciales ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, bonos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, letras ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, pagar\u00e9s",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, facturas conformadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, otras obligaciones financieras ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / otros instrumentos financieros por pagar "
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos emitidos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, otras obligaciones ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, papeles comerciales ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos titulizados ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas "
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, instituciones financieras",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, otras entidades ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / pr\u00e9stamos de instituciones financieras y otras entidades "
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar "
- }
- ],
- "name": "Obligaciones financieras "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar comerciales, terceros - Facturas, boletas y otros comprobantes por pagar"
- },
- {
- "name": "Cuentas por pagar comerciales, terceros - Honorarios por pagar ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar comerciales, terceros - Anticipos a proveedores",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar comerciales, terceros - Letras por pagar ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar comerciales, terceros"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, sucursales ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, subsidiarias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, asociadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, matriz ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar "
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, asociadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, sucursales ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, otros ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, matriz ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, subsidiarias ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados "
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, matriz ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, asociadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, subsidiarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, otros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, sucursales ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar "
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, otros ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, sucursales ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, asociadas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, subsidiarias ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, matriz ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas "
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, otros ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, subsidiarias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, asociadas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, matriz",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, sucursales ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Facturas, boletas y otros comprobantes por pagar"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobiernos regionales ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobiernos locales / contribuciones ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, servicios administrativos o derechos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, servicios p\u00fablicos o arbitrios ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, estacionamiento de veh\u00edculos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, transporte p\u00fablico ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, licencia de apertura de establecimientos ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Tributos y aportes ...- Gobiernos locales / tasas "
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al patrimonio vehicular ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los juegos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al rodaje",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a las apuestas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto predial ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto de alcabala ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los espect\u00e1culos p\u00fablicos no deportivos ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos "
- }
- ],
- "name": "Tributos y aportes ...- Gobiernos Locales (Predial, Licencias, tributos, impuestos, contribuciones, tasas y arbitrios,...)"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / ONP",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENATI",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / otras instituciones ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENCICO ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / ESSALUD",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Instituciones p\u00fablicas (ESSALUD, ONP,...)"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto selectivo al consumo ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, tasas por la prestaci\u00f3n de servicios p\u00fablicos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los juegos de casino y tragamonedas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los dividendos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, regal\u00edas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, otros impuestos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto temporal a los activos netos ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a las transacciones financieras ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / **otros impuestos (ITF,...) y contraprestaciones "
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon pesquero ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon hidroenerg\u00e9tico ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon forestal ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon minero ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon gas\u00edfero ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon petroleo ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / canon"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - servicios prestados por no domiciliados ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de percepciones ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - cuenta propia ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de retenciones ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas (IGV) "
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de cuarta categor\u00eda ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de quinta categor\u00eda ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de no domiciliados ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, otras retenciones ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de tercera categor\u00eda ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos aduaneros por ventas ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos arancelarios ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros "
- }
- ],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobierno central"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta de terceros ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta propia ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Empresas prestadoras de servicios de salud (EPS)"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Otros costos administrativos e intereses ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Certificados tributarios ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Administradoras de fondos de pensiones (AFP)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Tributos, **contraprestaciones y aportes al sistema de pensiones y de salud por pagar (Pasivo)"
- },
- {
- "children": [
- {
- "name": "Remuneraciones y participaciones por pagar - Participaci\u00f3n de los trabajadores por pagar ",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / compensaci\u00f3n por tiempo de servicios ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Remuneraciones ...- Beneficios sociales de los trabajodores por pagar / pensiones y jubilaciones ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / adelanto de compensaci\u00f3n por tiempo de servicios ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Remuneraciones y participaciones por pagar - Beneficios sociales de los trabajadores por pagar "
- },
- {
- "children": [
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / vacaciones por pagar ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / gratificaciones por pagar ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / sueldos y salarios por pagar ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / remuneraciones en especie por pagar ",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / comisiones por pagar ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Remuneraciones y participaciones por pagar - Remuneraciones por pagar "
- },
- {
- "name": "Remuneraciones y participaciones por pagar - Otras remuneraciones y participaciones por pagar ",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Remuneraciones y participaciones por pagar"
- }
- ],
- "name": "Cuentas de Balance"
- }
- ],
- "name": "Per\u00fa - PCGE 2010"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/pl_pl_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/pl_pl_chart_template.json
deleted file mode 100644
index bd2b012..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/pl_pl_chart_template.json
+++ /dev/null
@@ -1,1265 +0,0 @@
-{
- "name": "Polska - Plan kont",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Odchylenia od cen ewidencyjnych produkt\u00f3w"
- },
- {
- "name": "Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w produkt\u00f3w"
- }
- ],
- "name": "Odchylenia od cen ewidencyjnych produkt\u00f3w"
- },
- {
- "children": [
- {
- "name": "P\u00f3\u0142produkty"
- },
- {
- "children": [
- {
- "name": "Produkty gotowe w magazynie"
- },
- {
- "name": "Produkty gotowe poza jednostk\u0105"
- }
- ],
- "name": "Produkty gotowe"
- }
- ],
- "name": "Produkty i p\u00f3\u0142produkty"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Bierne rozliczenia mi\u0119dzyokresowe koszt\u00f3w"
- },
- {
- "account_type": "Cash",
- "name": "Czynne rozliczenia mi\u0119dzyokresowe koszt\u00f3w"
- }
- ],
- "name": "Rozliczenia mi\u0119dzyokresowe koszt\u00f3w"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Aktywa z tytu\u0142u odroczonego podatku dochodowego"
- },
- {
- "account_type": "Cash",
- "name": "Inne rozliczenia mi\u0119dzyokresowe"
- }
- ],
- "name": "Pozosta\u0142e rozliczenia mi\u0119dzyokresowe"
- }
- ],
- "name": "Produkty i rozliczenia mi\u0119dzyokresowe"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Odchylenia od cen ewidencyjnych towar\u00f3w w hurcie"
- },
- {
- "name": "Odchylenia od cen ewidencyjnych towar\u00f3w w detalu"
- },
- {
- "name": "Odchylenia od cen ewidencyjnych towar\u00f3w skupu"
- },
- {
- "name": "Odchylenia od cen ewidencyjnych towar\u00f3w w zak\u0142adach gastronomicznych"
- }
- ],
- "name": "Odchylenia od cen ewidencyjnych towar\u00f3w"
- },
- {
- "name": "Odchylenia od cen ewidencyjnych opakowa\u0144"
- },
- {
- "name": "Odchylenia od cen ewidencyjnych materia\u0142\u00f3w"
- },
- {
- "name": "Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w materia\u0142\u00f3w i towar\u00f3w"
- }
- ],
- "name": "Odchylenia od cen ewidencyjnych materia\u0142\u00f3w i towar\u00f3w"
- },
- {
- "name": "Zapasy obce"
- },
- {
- "children": [
- {
- "name": "Towary w zak\u0142adach gastronomicznych"
- },
- {
- "name": "Nieruchomo\u015bci i prawa maj\u0105tkowe przeznaczone do obrotu"
- },
- {
- "name": "Towary w detalu"
- },
- {
- "name": "Towary w hurcie"
- },
- {
- "name": "Towary skupu"
- },
- {
- "name": "Towary poza jednostk\u0105"
- }
- ],
- "name": "Towary"
- },
- {
- "children": [
- {
- "name": "Rozliczenie zakupu us\u0142ug obcych"
- },
- {
- "name": "Rozliczenie zakupu materia\u0142\u00f3w"
- },
- {
- "name": "Reklamacje faktur dostawc\u00f3w"
- },
- {
- "name": "Op\u0142aty manipulacyjne policzone przez Urz\u0105d Celny"
- },
- {
- "name": "Rozliczenie zakupu sk\u0142adnik\u00f3w aktyw\u00f3w trwa\u0142ych"
- },
- {
- "name": "Warto\u015bci dostaw niefakturowanych"
- },
- {
- "name": "Rozliczenie zakupu towar\u00f3w"
- },
- {
- "name": "Rozliczenie warto\u015bci materia\u0142\u00f3w i towar\u00f3w w drodze"
- },
- {
- "name": "Niedobory, szkody i nadwy\u017cki w transporcie"
- }
- ],
- "name": "Rozliczenie zakupu"
- },
- {
- "children": [
- {
- "name": "Materia\u0142y w przerobie"
- },
- {
- "name": "Materia\u0142y"
- },
- {
- "name": "Opakowania"
- }
- ],
- "name": "Materia\u0142y i opakowania"
- }
- ],
- "name": "Materia\u0142y i towary"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Nieruchomo\u015bci"
- },
- {
- "name": "Warto\u015bci niematerialne i prawne"
- }
- ],
- "name": "Inwestycje w nieruchomo\u015bci i prawa"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Odpisy umorzeniowe inwestycji w warto\u015bci niematerialne i prawne"
- },
- {
- "name": "Odpisy umorzeniowe inwestycji w nieruchomo\u015bci"
- }
- ],
- "name": "Odpisy umorzeniowe inwestycji w nieruchomo\u015bci i prawa"
- },
- {
- "children": [
- {
- "name": "Odpisy umorzeniowe innych warto\u015bci niematerialnych i prawnych"
- },
- {
- "name": "Odpisy umorzeniowe zako\u0144czonych prac rozwojowych"
- },
- {
- "name": "Odpisy umorzeniowe warto\u015bci firmy"
- }
- ],
- "name": "Odpisy umorzeniowe warto\u015bci niematerialnych i prawnych"
- },
- {
- "children": [
- {
- "name": "Odpisy umorzeniowe innych \u015brodk\u00f3w trwa\u0142ych"
- },
- {
- "name": "Odpisy umorzeniowe budynk\u00f3w, lokali i obiekt\u00f3w in\u017cynierii l\u0105dowej i wodnej"
- },
- {
- "name": "Odpisy umorzeniowe warto\u015bci grunt\u00f3w i prawa wieczystego u\u017cytkowania grunt\u00f3w"
- },
- {
- "name": "Odpisy umorzeniowe ulepsze\u0144 obcych \u015brodk\u00f3w trwa\u0142ych"
- },
- {
- "name": "Odpisy umorzeniowe \u015brodk\u00f3w transportu"
- },
- {
- "name": "Odpisy umorzeniowe urz\u0105dze\u0144 technicznych i maszyn"
- }
- ],
- "name": "Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych"
- }
- ],
- "name": "Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych oraz warto\u015bci niematerialnych i prawnych"
- },
- {
- "children": [
- {
- "name": "Koszty zako\u0144czonych prac rozwojowych"
- },
- {
- "name": "Zaliczki na warto\u015bci niematerialne i prawne"
- },
- {
- "name": "Nabyta warto\u015b\u0107 firmy"
- },
- {
- "name": "Inne warto\u015bci niematerialne i prawne"
- }
- ],
- "name": "Warto\u015bci niematerialne i prawne"
- },
- {
- "children": [
- {
- "name": "Aktywa z tytu\u0142u odroczonego podatku dochodowego"
- },
- {
- "name": "Inne rozliczenia mi\u0119dzyokresowe"
- }
- ],
- "name": "D\u0142ugoterminowe rozliczenia mi\u0119dzyokresowe"
- },
- {
- "children": [
- {
- "name": "Inwestycje budowy \u015brodka trwa\u0142ego"
- },
- {
- "name": "Zaliczki na \u015brodki trwa\u0142e w budowie"
- },
- {
- "name": "Ulepszenia \u015brodka trwa\u0142ego"
- },
- {
- "name": "Ulepszenia obcych \u015brodk\u00f3w trwa\u0142ych"
- },
- {
- "name": "Nak\u0142ady na budow\u0119 \u015brodka trwa\u0142ego"
- }
- ],
- "name": "\u015arodki trwa\u0142e w budowie"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych"
- }
- ],
- "name": "Inne inwestycje d\u0142ugoterminowe"
- },
- {
- "children": [
- {
- "name": "Udzia\u0142y lub akcje"
- },
- {
- "name": "Inne d\u0142ugoterminowe aktywa finansowe"
- },
- {
- "name": "Inne papiery warto\u015bciowe"
- },
- {
- "name": "Udzielone po\u017cyczki"
- }
- ],
- "name": "W jednostkach powi\u0105zanych"
- },
- {
- "children": [
- {
- "name": "Udzia\u0142y lub akcje"
- },
- {
- "name": "Inne papiery warto\u015bciowe"
- },
- {
- "name": "Inne d\u0142ugoterminowe aktywa finansowe"
- },
- {
- "name": "Udzielone po\u017cyczki"
- }
- ],
- "name": "Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe"
- },
- {
- "children": [
- {
- "name": "Udzia\u0142y lub akcje"
- },
- {
- "name": "Udzielone po\u017cyczki"
- },
- {
- "name": "Inne d\u0142ugoterminowe aktywa finansowe"
- },
- {
- "name": "Inne papiery warto\u015bciowe"
- }
- ],
- "name": "W pozosta\u0142ych jednostkach"
- }
- ],
- "name": "D\u0142ugoterminowe aktywa finansowe"
- },
- {
- "children": [
- {
- "name": "Od jednostek powi\u0105zanych"
- },
- {
- "name": "Od pozosta\u0142ych jednostek"
- }
- ],
- "name": "Nale\u017cno\u015bci d\u0142ugoterminowe"
- },
- {
- "children": [
- {
- "name": "Urz\u0105dzenia techniczne i maszyny"
- },
- {
- "name": "\u015arodki transportu"
- },
- {
- "name": "Grunty w\u0142asne i prawa wieczystego u\u017cytkowania grunt\u00f3w"
- },
- {
- "name": "Budynki, lokale i obiekty in\u017cynierii l\u0105dowej i wodnej"
- },
- {
- "name": "Inne \u015brodki trwa\u0142e"
- }
- ],
- "name": "\u015arodki Trwa\u0142e"
- },
- {
- "children": [
- {
- "name": "Odpisy aktualizuj\u0105ce udzia\u0142y i akcje w obcych jednostkach"
- },
- {
- "name": "Odpisy aktualizuj\u0105ce udzielone po\u017cyczki d\u0142ugoterminowe"
- },
- {
- "name": "Odpisy aktualizuj\u0105ce inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych"
- },
- {
- "name": "Odpisy aktualizuj\u0105ce lokaty"
- }
- ],
- "name": "Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe"
- }
- ],
- "name": "Aktywa Trwa\u0142e"
- },
- {
- "children": [
- {
- "name": "Pozosta\u0142e koszty rodzajowe"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sk\u0142adki na ubezpieczenia spo\u0142eczne, FP, FG\u015aP"
- },
- {
- "name": "Odpisy na zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych lub \u015bwiadczenia urlopowe"
- },
- {
- "name": "Pozosta\u0142e \u015bwiadczenia"
- }
- ],
- "name": "Ubezpieczenia spo\u0142eczne i inne \u015bwiadczenia"
- },
- {
- "children": [
- {
- "name": "Podatek od \u015brodk\u00f3w transportowych"
- },
- {
- "name": "Op\u0142aty skarbowe"
- },
- {
- "name": "Pozosta\u0142e podatki i op\u0142aty"
- },
- {
- "name": "VAT niepodlegaj\u0105cy odliczeniu"
- },
- {
- "name": "Podatek akcyzowy"
- },
- {
- "name": "Op\u0142aty i prowizje bankowe"
- },
- {
- "name": "Podatek od nieruchomo\u015bci"
- },
- {
- "name": "Op\u0142aty s\u0105dowe, prawnicze i notarialne"
- },
- {
- "name": "Koncesje"
- }
- ],
- "name": "Podatki i op\u0142aty"
- },
- {
- "children": [
- {
- "name": "Zu\u017cycie energii"
- },
- {
- "name": "Zu\u017cycie paliwa do \u015brodk\u00f3w transportu"
- },
- {
- "name": "Zu\u017cycie innych materia\u0142\u00f3w"
- },
- {
- "name": "Zu\u017cycie materia\u0142\u00f3w biurowych"
- },
- {
- "name": "Zu\u017cycie surowc\u00f3w do wytwarzania produkt\u00f3w"
- }
- ],
- "name": "Zu\u017cycie materia\u0142\u00f3w i energii"
- },
- {
- "children": [
- {
- "name": "Wynagrodzenia os\u00f3b dora\u017anie zatrudnionych"
- },
- {
- "name": "Wynagrodzenia pracownik\u00f3w"
- }
- ],
- "name": "Wynagrodzenia"
- },
- {
- "children": [
- {
- "name": "Us\u0142ugi remontowe"
- },
- {
- "name": "Pozosta\u0142e us\u0142ugi"
- },
- {
- "name": "Us\u0142ugi pocztowe"
- },
- {
- "name": "Us\u0142ugi graficzne i drukarskie"
- },
- {
- "name": "Analizy sanitarne"
- },
- {
- "name": "Us\u0142ugi telekomunikacyjne"
- },
- {
- "name": "Us\u0142ugi celne"
- },
- {
- "name": "Us\u0142ugi kurierskie i transportowe"
- }
- ],
- "name": "Us\u0142ugi obce"
- }
- ],
- "name": "Koszty wed\u0142ug rodzaj\u00f3w"
- },
- {
- "name": "Amortyzacja"
- },
- {
- "children": [
- {
- "name": "Nie podlegaj\u0105ce rozliczeniu w czasie"
- },
- {
- "name": "Przypadaj\u0105ce na przysz\u0142e okresy"
- },
- {
- "name": "Koszty zgromadzone"
- },
- {
- "name": "Koszty nie wliczane do warto\u015bci sprzeda\u017cy"
- }
- ],
- "name": "Rozliczenie koszt\u00f3w"
- },
- {
- "name": "\u015awiadczenia na rzecz pracownik\u00f3w"
- }
- ],
- "name": "Koszty wed\u0142ug rodzaj\u00f3w i ich rozliczenie"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "\u015awiadczenia na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie"
- },
- {
- "name": "Koszt niedobor\u00f3w produkt\u00f3w"
- },
- {
- "name": "Koszt wyrob\u00f3w w\u0142asnej produkcji wydanych do w\u0142asnych sklep\u00f3w"
- },
- {
- "name": "Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci"
- }
- ],
- "name": "Obroty wewn\u0119trzne"
- },
- {
- "children": [
- {
- "name": "Sprzeda\u017c produkt\u00f3w na kraj"
- },
- {
- "name": "Sprzeda\u017c us\u0142ug na kraj"
- },
- {
- "name": "Sprzeda\u017c produkt\u00f3w na eksport"
- },
- {
- "name": "Sprzeda\u017c us\u0142ug na eksport"
- }
- ],
- "name": "Sprzeda\u017c produkt\u00f3w"
- },
- {
- "name": "Straty nadzwyczajne"
- },
- {
- "children": [
- {
- "name": "Sprzeda\u017c wysy\u0142kowa towar\u00f3w"
- },
- {
- "name": "Prowizja komisowa"
- },
- {
- "name": "Sprzeda\u017c detaliczna towar\u00f3w"
- },
- {
- "name": "Sprzeda\u017c hurtowa towar\u00f3w"
- }
- ],
- "name": "Sprzeda\u017c towar\u00f3w"
- },
- {
- "children": [
- {
- "name": "Koszt w\u0142asny sprzeda\u017cy us\u0142ug na eksport"
- },
- {
- "name": "Koszt w\u0142asny sprzeda\u017cy us\u0142ug na kraj"
- },
- {
- "name": "Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na kraj"
- },
- {
- "name": "Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na eksport"
- }
- ],
- "name": "Koszty sprzedanych produkt\u00f3w"
- },
- {
- "children": [
- {
- "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy hurtowej"
- },
- {
- "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy detalicznej"
- },
- {
- "name": "Prowizja komisowa"
- },
- {
- "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy wysy\u0142kowej"
- }
- ],
- "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w cenach zakupu"
- },
- {
- "children": [
- {
- "name": "Koszt wytworzenia zako\u0144czonych prac rozwojowych"
- },
- {
- "name": "Koszt wytworzenia produkt\u00f3w uznanych za niedobory"
- },
- {
- "name": "Koszt wytworzenia wyrob\u00f3w gotowych wydanych do w\u0142asnych sklep\u00f3w"
- },
- {
- "name": "Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci"
- },
- {
- "name": "Koszt wytworzenia \u015bwiadcze\u0144 na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie"
- }
- ],
- "name": "Koszt obrot\u00f3w wewn\u0119trznych"
- },
- {
- "children": [
- {
- "name": "Otrzymane dotacje"
- },
- {
- "name": "Przychody z us\u0142ug socjalnych"
- },
- {
- "name": "Inne pozosta\u0142e przychody operacyjne"
- },
- {
- "name": "Przychody ze wzrostu warto\u015bci niefinansowych aktyw\u00f3w trwa\u0142ych"
- },
- {
- "name": "Przychody ze zbycia niefinansowych aktyw\u00f3w trwa\u0142ych"
- }
- ],
- "name": "Pozosta\u0142e przychody operacyjne"
- },
- {
- "children": [
- {
- "name": "Warto\u015b\u0107 w cenach zakupu sprzedanych materia\u0142\u00f3w"
- },
- {
- "name": "Warto\u015b\u0107 w cenach zakupu sprzedanych odpad\u00f3w"
- },
- {
- "name": "Warto\u015b\u0107 w cenach zakupu sprzedanych opakowa\u0144"
- }
- ],
- "name": "Warto\u015b\u0107 sprzedanych materia\u0142\u00f3w i opakowa\u0144"
- },
- {
- "name": "Zyski nadzwyczajne"
- },
- {
- "children": [
- {
- "name": "Sprzeda\u017c odpad\u00f3w"
- },
- {
- "name": "Sprzeda\u017c materia\u0142\u00f3w"
- },
- {
- "name": "Sprzeda\u017c opakowa\u0144"
- }
- ],
- "name": "Sprzeda\u017c materia\u0142\u00f3w i opakowa\u0144"
- },
- {
- "children": [
- {
- "name": "Aktualizacja warto\u015bci inwestycji-przychody"
- },
- {
- "name": "Kwoty nale\u017cne ze sprzeda\u017cy aktyw\u00f3w finansowych"
- },
- {
- "name": "Dodatnie r\u00f3\u017cnice kursu walut"
- },
- {
- "name": "Otrzymane odsetki"
- },
- {
- "name": "Przychody ze zbycia inwestycji"
- },
- {
- "name": "Pozosta\u0142e przychody finansowe"
- },
- {
- "name": "Kwoty nale\u017cne z tytu\u0142u dywidend"
- }
- ],
- "name": "Przychody finansowe"
- },
- {
- "children": [
- {
- "name": "Warto\u015b\u0107 sprzedanych inwestycji"
- },
- {
- "name": "Pozosta\u0142e koszty finansowe"
- },
- {
- "name": "Odpisy z tytu\u0142u utraty warto\u015bci inwestycji-koszty"
- },
- {
- "name": "Odsetki zap\u0142acone"
- },
- {
- "name": "Ujemne r\u00f3\u017cnice kursu walut"
- }
- ],
- "name": "Koszty finansowe"
- },
- {
- "children": [
- {
- "name": "Odpisy z tytu\u0142u utraty warto\u015bci aktyw\u00f3w niefinansowych"
- },
- {
- "name": "Dotacje przekazane"
- },
- {
- "name": "Inne pozosta\u0142e koszty operacyjne"
- },
- {
- "name": "Warto\u015b\u0107 sprzedanych niefinansowych aktyw\u00f3w trwa\u0142ych"
- }
- ],
- "name": "Pozosta\u0142e koszty operacyjne"
- }
- ],
- "name": "Przychody i koszty zwi\u0105zane z ich osi\u0105gni\u0119ciem"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Koszty zarz\u0105dzania jednostk\u0105"
- },
- {
- "name": "\u015awiadczenia us\u0142ug na potrzeby reprezentacji i reklamy"
- }
- ],
- "name": "Koszty zarz\u0105du"
- },
- {
- "name": "Rozliczenie koszt\u00f3w dzia\u0142alno\u015bci"
- },
- {
- "children": [
- {
- "name": "Koszty utrzymania punkt\u00f3w sprzeda\u017cy detalicznej"
- },
- {
- "name": "Koszty sprzeda\u017cy wyrob\u00f3w"
- }
- ],
- "name": "Koszty dzia\u0142alno\u015bci podstawowej-handlowej"
- },
- {
- "children": [
- {
- "name": "Pozosta\u0142e koszty"
- },
- {
- "name": "\u015awiadczenia us\u0142ug transportowych"
- }
- ],
- "name": "Koszty dzia\u0142alno\u015bci pomocniczej"
- },
- {
- "children": [
- {
- "name": "Straty zwi\u0105zane z wykonaniem d\u0142ugotrwa\u0142ych us\u0142ug"
- },
- {
- "name": "Rozliczone koszty dzia\u0142alno\u015bci"
- },
- {
- "name": "Koszty utrzymania hurtowni"
- },
- {
- "name": "Koszty nie zako\u0144czonych d\u0142ugotrwa\u0142ych us\u0142ug"
- }
- ],
- "name": "Koszty dzia\u0142alno\u015bci podstawowej-produkcyjnej"
- }
- ],
- "name": "Koszty wed\u0142ug typ\u00f3w dzia\u0142alno\u015bci i ich rozliczenie"
- },
- {
- "children": [
- {
- "name": "Inne inwestycje kr\u00f3tkoterminowe"
- },
- {
- "name": "Kr\u00f3tkoterminowe rozliczenia mi\u0119dzyokresowe"
- },
- {
- "children": [
- {
- "name": "Odpisy aktualizuj\u0105ce kr\u00f3tkoterminowe aktywa finansowe"
- },
- {
- "children": [
- {
- "name": "Inne papiery warto\u015bciowe"
- },
- {
- "name": "Inne kr\u00f3tkoterminowe aktywa finansowe"
- },
- {
- "name": "Udzielone po\u017cyczki"
- },
- {
- "name": "Udzia\u0142y lub akcje"
- }
- ],
- "name": "Kr\u00f3tkoterminowe aktywa finansowe w jednostkach powi\u0105zanych"
- },
- {
- "children": [
- {
- "name": "Udzia\u0142y lub akcje"
- },
- {
- "name": "Inne papiery warto\u015bciowe"
- },
- {
- "name": "Inne kr\u00f3tkoterminowe aktywa finansowe"
- }
- ],
- "name": "Kr\u00f3tkoterminowe aktywa finansowe w pozosta\u0142ych jednostkach"
- }
- ],
- "name": "Kr\u00f3tkoterminowe aktywa finansowe"
- },
- {
- "name": "Inne aktywa pieni\u0119\u017cne"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rachunek bankowy akretytywy"
- },
- {
- "name": "Rachunek bankowy lokat terminowych"
- },
- {
- "name": "Rachunek bankowy wyodr\u0119bnionych \u015brodk\u00f3w pieni\u0119\u017cnych ZF\u015aS"
- }
- ],
- "name": "Inne rachunki bankowe"
- },
- {
- "name": "Rachunek \u015brodk\u00f3w walutowych"
- },
- {
- "name": "Rachunek bie\u017c\u0105cy"
- },
- {
- "name": "Rachunek \u015brodk\u00f3w wyodr\u0119bnionych i zablokowanych"
- },
- {
- "name": "\u015arodki pieni\u0119\u017cne w drodze"
- },
- {
- "name": "Rachunki kredyt\u00f3w bankowych"
- }
- ],
- "name": "Rachunki i kredyty bankowe"
- },
- {
- "name": "Inne \u015brodki pieni\u0119\u017cne"
- },
- {
- "children": [
- {
- "name": "Kasa zagranicznych \u015brodk\u00f3w pieni\u0119\u017cnych"
- },
- {
- "name": "Kasa krajowych \u015brodk\u00f3w pieni\u0119\u017cnych"
- }
- ],
- "name": "\u015arodki pieni\u0119\u017cne w kasie"
- }
- ],
- "name": "\u015arodki pieni\u0119\u017cne, rachunki bankowe oraz inne kr\u00f3tkoterminowe aktywa finansowe"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Rozrachunki z odbiorcami"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Rozrachunki z tytu\u0142u po\u017cyczek udzielonych pracownikom"
- },
- {
- "account_type": "Cash",
- "name": "Inne rozrachunki z pracownikami"
- },
- {
- "account_type": "Cash",
- "name": "Rozrachunki z tytu\u0142u wynagrodze\u0144"
- }
- ],
- "name": "Rozrachunki z pracownikami"
- },
- {
- "account_type": "Payable",
- "name": "Rozrachunki z dostawcami"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Nale\u017cno\u015bci warunkowe"
- },
- {
- "account_type": "Cash",
- "name": "Weksle obce dyskontowane lub indosowane"
- },
- {
- "account_type": "Cash",
- "name": "Zobowi\u0105zania warunkowe"
- }
- ],
- "name": "Rozrachunki pozabilansowe"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Rozrachunki z tytu\u0142u dop\u0142at i zwrotu dop\u0142at"
- },
- {
- "account_type": "Cash",
- "name": "Rozrachunki wewn\u0105trzzak\u0142adowe"
- },
- {
- "account_type": "Cash",
- "name": "Rozrachunki z tytu\u0142u dywidend"
- },
- {
- "account_type": "Cash",
- "name": "Pozosta\u0142e rozrachunki"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Po\u017cyczki otrzymane"
- },
- {
- "account_type": "Cash",
- "name": "Po\u017cyczki udzielone"
- }
- ],
- "name": "Po\u017cyczki"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Rozrachunki z tytu\u0142u umorzenia udzia\u0142\u00f3w w\u0142asnych"
- },
- {
- "account_type": "Cash",
- "name": "Rozrachunki z tytu\u0142u wk\u0142ad\u00f3w niepieni\u0119\u017cnych na kapita\u0142 zak\u0142adowy"
- },
- {
- "account_type": "Cash",
- "name": "Rozrachunki z tytu\u0142u wp\u0142at na kapita\u0142 zak\u0142adowy"
- },
- {
- "account_type": "Cash",
- "name": "Rozrachunki z tytu\u0142u podwy\u017cszenia kapita\u0142u ze \u015brodk\u00f3w w\u0142asnych sp\u00f3\u0142ki"
- }
- ],
- "name": "Rozrachunki zwi\u0105zane z kapita\u0142em zak\u0142adowym"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Rozliczenie nadwy\u017cek"
- },
- {
- "account_type": "Cash",
- "name": "Rozliczenie niedobor\u00f3w"
- }
- ],
- "name": "Rozliczenie niedobor\u00f3w i nadwy\u017cek"
- },
- {
- "account_type": "Cash",
- "name": "Nale\u017cno\u015bci dochodzone na drodze s\u0105dowej"
- }
- ],
- "name": "Pozosta\u0142e rozrachunki"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Rozrachunki publicznoprawne z urz\u0119dem celnym"
- },
- {
- "account_type": "Cash",
- "name": "Rozrachunki publicznoprawne z PFRON"
- },
- {
- "account_type": "Cash",
- "name": "Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT"
- },
- {
- "account_type": "Cash",
- "name": "Rozrachunki publicznoprawne z urz\u0119dem miasta/gminy"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Rozliczenie naliczonego VAT-23%"
- },
- {
- "account_type": "Cash",
- "name": "Rozliczenie naliczonego VAT-0%"
- },
- {
- "account_type": "Cash",
- "name": "Rozliczenie naliczonego VAT-5%"
- },
- {
- "account_type": "Cash",
- "name": "Rozliczenie naliczonego VAT-8%"
- }
- ],
- "name": "VAT naliczony i jego rozliczenie"
- },
- {
- "account_type": "Cash",
- "name": "Pozosta\u0142e rozrachunki z urz\u0119dem skarbowym"
- },
- {
- "account_type": "Cash",
- "name": "Rozrachunki publicznoprawne z ZUS"
- },
- {
- "name": "Pozosta\u0142e rozrachunki publicznoprawne"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Rozliczenie nale\u017cnego VAT-23%"
- },
- {
- "account_type": "Cash",
- "name": "Rozliczenie nale\u017cnego VAT-8%"
- },
- {
- "account_type": "Cash",
- "name": "Rozliczenie nale\u017cnego VAT-0%"
- },
- {
- "account_type": "Cash",
- "name": "Rozliczenie nale\u017cnego VAT-5%"
- }
- ],
- "name": "Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT nale\u017cnego"
- }
- ],
- "name": "Rozrachunki publicznoprawne"
- },
- {
- "account_type": "Cash",
- "name": "Odpisy aktualizuj\u0105ce rozrachunki"
- }
- ],
- "name": "Rozrachunki i roszczenia"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Kapita\u0142y wydzielone w jednostce statutowej i zak\u0142adach (oddzia\u0142ach) samodzielnie sporz\u0105dzaj\u0105cych bilans"
- },
- {
- "account_type": "Tax",
- "name": "Kapita\u0142 zapasowy"
- },
- {
- "account_type": "Tax",
- "name": "Kapita\u0142 rezerwowy"
- },
- {
- "account_type": "Tax",
- "name": "Kapita\u0142 z aktualizacji wyceny"
- }
- ],
- "name": "Pozosta\u0142e kapita\u0142y i fundusze"
- },
- {
- "account_type": "Tax",
- "name": "Rozliczenia wyniku finansowego"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Zak\u0142adowy fundusz rehabilitacji os\u00f3b niepe\u0142nosprawnych"
- },
- {
- "account_type": "Tax",
- "name": "Fundusz nagr\u00f3d"
- },
- {
- "account_type": "Tax",
- "name": "Fundusz na remont zasob\u00f3w mieszkaniowych"
- }
- ],
- "name": "Inne fundusze specjalne"
- },
- {
- "account_type": "Tax",
- "name": "Zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych"
- }
- ],
- "name": "Fundusze specjalne"
- },
- {
- "account_type": "Tax",
- "name": "Kapita\u0142 podstawowy"
- },
- {
- "account_type": "Tax",
- "name": "Wynik finansowy"
- },
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Podatek dochodowy od os\u00f3b prawnych"
- },
- {
- "account_type": "Tax",
- "name": "Inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego"
- }
- ],
- "name": "Podatek dochodowy i inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego"
- },
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Ujemna warto\u015b\u0107 firmy"
- },
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Inne rozliczenia mi\u0119dzyokresowe kr\u00f3tkoterminowe"
- },
- {
- "account_type": "Tax",
- "name": "Inne rozliczenia mi\u0119dzyokresowe d\u0142ugoterminowe"
- }
- ],
- "name": "Inne rozliczenia mi\u0119dzyokresowe"
- }
- ],
- "name": "Rozliczenia mi\u0119dzyokresowe"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Rezerwa d\u0142ugoterminowa na \u015bwiadczenia emerytalne i podobne"
- },
- {
- "account_type": "Tax",
- "name": "Rezerwa kr\u00f3tkoterminowa na \u015bwiadczenia emerytalne i podobne"
- }
- ],
- "name": "Rezerwa na \u015bwiadczenia"
- },
- {
- "account_type": "Tax",
- "name": "Rezerwa z tytu\u0142u odroczonego podatku dochodowego"
- },
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Pozosta\u0142e rezerwy kr\u00f3tkoterminowe"
- },
- {
- "account_type": "Tax",
- "name": "Pozosta\u0142e rezerwy d\u0142ugoterminowe"
- }
- ],
- "name": "Pozosta\u0142e rezerwy"
- }
- ],
- "name": "Rezerwy"
- }
- ],
- "name": "Kapita\u0142y w\u0142asne i wynik finansowy"
- }
- ],
- "name": "Plan kont"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/pt_pt_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/pt_pt_chart_template.json
deleted file mode 100644
index 29d1a0a..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/pt_pt_chart_template.json
+++ /dev/null
@@ -1,2324 +0,0 @@
-{
- "name": "Portugal - Template do Plano de Contas SNC",
- "root": {
- "children": [
- {
- "children": [
- {
- "name": "Dividendos antecipados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Resultado l\u00edquido",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Imposto estimado para o per\u00edodo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Imposto diferido",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Impostos sobre o rendimento do per\u00edodo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Resultado antes de impostos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resultado l\u00edquido do per\u00edodo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Resultados"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "children": [
- {
- "account_type": "Equity",
- "name": "Outras provis\u00f5es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Mat\u00e9rias ambientais",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Acidentes de trabalho e doen\u00e7as profissionais",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Reestrutura\u00e7\u00e3o",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Contratos onerosos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Impostos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Processos judiciais em curso",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Garantias a clientes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Provis\u00f5es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "children": [
- {
- "account_type": "Equity",
- "name": "Rendimentos a reconhecer",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Gastos a reconhecer",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Diferimentos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "children": [
- {
- "account_type": "Equity",
- "name": "Outros financiadores",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "children": [
- {
- "account_type": "Equity",
- "name": "Empr\u00e9stimos banc\u00e1rios",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Loca\u00e7\u00f5es financeiras",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Descobertos banc\u00e1rios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Institui\u00e7\u00f5es de cr\u00e9dito e sociedades financeiras",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "children": [
- {
- "account_type": "Equity",
- "name": "Outros participantes suprimentos e outros m\u00fatuos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Empresa m\u00e3e suprimentos e outros m\u00fatuos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Participantes de capital",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "children": [
- {
- "account_type": "Equity",
- "name": "Empr\u00e9stimos por obriga\u00e7\u00f5es",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Mercado de valores mobili\u00e1rios",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Subsidi\u00e1rias, associadas e empreendimentos conjuntos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Financiamentos obtidos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Outras tributa\u00e7\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "Reten\u00e7\u00e3o de impostos sobre rendimentos",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Iva reembolsos pedidos",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "Iva liquida\u00e7\u00f5es oficiosas",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "Iva dedut\u00edvel",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "Iva liquidado",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "Iva suportado",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "Iva a pagar",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "Iva a recuperar",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "Iva regulariza\u00e7\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "Iva apuramento",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Imposto sobre o valor acrescentado",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "Imposto sobre o rendimento",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "Tributos das autarquias locais",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "Outros impostos",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "Contribui\u00e7\u00f5es para a seguran\u00e7a social",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Estado e outros entes p\u00fablicos",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Equity",
- "children": [
- {
- "account_type": "Equity",
- "name": "Outros devedores e credores",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Perdas por imparidade acumuladas",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Adiantamentos por conta de vendas",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Credores por subscri\u00e7\u00f5es n\u00e3o liberadas",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "children": [
- {
- "account_type": "Equity",
- "name": "Activos por impostos diferidos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Passivos por impostos diferidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Impostos diferidos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Benef\u00edcios p\u00f3s emprego",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "children": [
- {
- "account_type": "Equity",
- "name": "Credores por acr\u00e9scimos de gastos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Devedores por acr\u00e9scimo de rendimentos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Devedores e credores por acr\u00e9scimos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "children": [
- {
- "account_type": "Equity",
- "name": "Adiantamentos a fornecedores de investimentos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Facturas em recep\u00e7\u00e3o e confer\u00eancia",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Fornecedores de investimentos contas gerais",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fornecedores de investimentos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Outras contas a receber e a pagar",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "children": [
- {
- "account_type": "Equity",
- "name": "Accionistas c. subscri\u00e7\u00e3o",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Quotas n\u00e3o liberadas",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Adiantamentos por conta de lucros",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Resultados atribu\u00eddos",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Lucros dispon\u00edveis",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Empr\u00e9stimos concedidos empresa m\u00e3e",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Outras opera\u00e7\u00f5es",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Perdas por imparidade acumuladas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Accionistas/s\u00f3cios",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "children": [
- {
- "account_type": "Receivable",
- "children": [
- {
- "account_type": "Receivable",
- "name": "Clientes empreendimentos conjuntos",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Receivable",
- "name": "Clientes empresas associadas",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Receivable",
- "name": "Clientes outras partes relacionadas",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Receivable",
- "name": "Clientes gerais",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Receivable",
- "name": "Clientes empresas subsidi\u00e1rias",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Receivable",
- "name": "Clientes empresa m\u00e3e",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Clientes c/c",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Receivable",
- "children": [
- {
- "account_type": "Receivable",
- "name": "Clientes gerais",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Receivable",
- "name": "Clientes empresa m\u00e3e",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Receivable",
- "name": "Clientes empresas subsidi\u00e1rias",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Receivable",
- "name": "Clientes empresas associadas",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Receivable",
- "name": "Clientes empreendimentos conjuntos",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Receivable",
- "name": "Clientes outras partes relacionadas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Clientes t\u00edtulos a receber",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Receivable",
- "name": "Perdas por imparidade acumuladas",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Receivable",
- "name": "Adiantamentos de clientes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Clientes",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Perdas por imparidade acumuladas",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Com os \u00f3rg\u00e3os sociais",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "name": "Com o pessoal",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Outras opera\u00e7\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Ao pessoal",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "name": "Aos \u00f3rg\u00e3os sociais",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Adiantamentos",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Ao pessoal",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "name": "Aos \u00f3rg\u00e3os sociais",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Remunera\u00e7\u00f5es a pagar",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Dos \u00f3rg\u00e3os sociais",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "name": "Do pessoal",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cau\u00e7\u00f5es",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Pessoal",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Perdas por imparidade acumuladas",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "name": "Adiantamentos a fornecedores",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "name": "Facturas em recep\u00e7\u00e3o e confer\u00eancia",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Fornecedores outras partes relacionadas",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "name": "Fornecedores empresas associadas",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "name": "Fornecedores empreendimentos conjuntos",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "name": "Fornecedores empresa m\u00e3e",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "name": "Fornecedores empresas subsidi\u00e1rias",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "name": "Fornecedores gerais",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Fornecedores c/c",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Fornecedores empresas subsidi\u00e1rias",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "name": "Fornecedores outras partes relacionadas",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "name": "Fornecedores empreendimentos conjuntos",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "name": "Fornecedores empresas associadas",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "name": "Fornecedores empresa m\u00e3e",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "name": "Fornecedores gerais",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Fornecedores t\u00edtulos a pagar",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Fornecedores",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Contas a receber e a pagar"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Activos biol\u00f3gicos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produtos e trabalhos em curso",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produtos acabados e interm\u00e9dios",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mercadorias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Reclassifica\u00e7\u00e3o e regular. de invent. e activos biol\u00f3g.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Adiantamentos por conta de compras",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Perdas por imparidade acumuladas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mercadorias em tr\u00e2nsito",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mercadorias em poder de terceiros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Mercadorias",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Perdas por imparidade acumuladas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mat\u00e9rias subsidi\u00e1rias",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Embalagens",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mat\u00e9rias primas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Materiais diversos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mat\u00e9rias em tr\u00e2nsito",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Activos biol\u00f3gicos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Devolu\u00e7\u00f5es de compras",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mercadorias",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Descontos e abatimentos em compras",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Compras",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produtos e trabalhos em curso",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Animais",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Plantas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "De produ\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Animais",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Plantas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Consum\u00edveis",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Activos biol\u00f3gicos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Perdas por imparidade acumuladas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produtos em poder de terceiros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Produtos acabados e interm\u00e9dios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Perdas por imparidade acumuladas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Subprodutos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Desperd\u00edcios, res\u00edduos e refugos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Invent\u00e1rios e activos biol\u00f3gicos"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "Caixa",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Outros dep\u00f3sitos banc\u00e1rios",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "children": [
- {
- "account_type": "Cash",
- "children": [
- {
- "account_type": "Cash",
- "name": "Potencialmente favor\u00e1veis",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Potencialmente desfavor\u00e1veis",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Derivados",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "children": [
- {
- "account_type": "Cash",
- "name": "Outros passivos financeiros",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Outros activos financeiros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Outros activos e passivos financeiros",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "children": [
- {
- "account_type": "Cash",
- "name": "Activos financeiros",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Passivos financeiros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Instrumentos financeiros detidos para negocia\u00e7\u00e3o",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Outros instrumentos financeiros",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Dep\u00f3sitos \u00e0 ordem",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Meios financeiros l\u00edquidos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Mercadorias",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Activos biol\u00f3gicos (compras)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Custo das mercadorias vendidas e mat\u00e9rias consumidas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Subcontratos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Publicidade e propaganda",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Trabalhos especializados",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Comiss\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Honor\u00e1rios",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Vigil\u00e2ncia e seguran\u00e7a",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Conserva\u00e7\u00e3o e repara\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabalhos especializados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Outros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Artigos de oferta",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ferramentas e utens\u00edlios de desgaste r\u00e1pido",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Livros de documenta\u00e7\u00e3o t\u00e9cnica",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Material de escrit\u00f3rio",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Materiais",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Electricidade",
- "report_type": "Profit and Loss"
- },
- {
- "name": "\u00c1gua",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Combust\u00edveis",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Energia e flu\u00eddos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Transporte de pessoal",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Transportes de mercadorias",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Desloca\u00e7\u00f5es e estadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Desloca\u00e7\u00f5es, estadas e transportes",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Limpeza, higiene e conforto",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Despesas de representa\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Royalties",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Seguros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rendas e alugueres",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros servi\u00e7os",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Comunica\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Contencioso e notariado",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Servi\u00e7os diversos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Fornecimentos e servi\u00e7os externos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Em activos n\u00e3o correntes detidos para venda",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em activos fixos tang\u00edveis",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em propriedades de investimento",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em investimentos em curso",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em activos intang\u00edveis",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Clientes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros devedores",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Em d\u00edvidas a receber",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em investimentos financeiros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em invent\u00e1rios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Perdas por imparidade",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Activos fixos tang\u00edveis",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Activos intang\u00edveis",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Propriedades de investimento",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos de deprecia\u00e7\u00e3o e de amortiza\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Relativos a financiamentos obtidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Outros gastos e perdas de financiamento",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Outros juros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Juros de financiamento obtidos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Juros suportados",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Relativos a financiamentos obtidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outras",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos e perdas de financiamento",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Outros n\u00e3o especificados",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Quotiza\u00e7\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Donativos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Correc\u00e7\u00f5es relativas a per\u00edodos anteriores",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Perdas em instrumentos financeiros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Insufici\u00eancia da estimativa para impostos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ofertas e amostras de invent\u00e1rios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Outros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Descontos de pronto pagamento concedidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "D\u00edvidas incobr\u00e1veis",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Taxas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Impostos directos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Impostos indirectos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Impostos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Cobertura de preju\u00edzos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aliena\u00e7\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros gastos e perdas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos e perdas nos restantes investimentos financeiros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Gastos em propriedades de investimento",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sinistros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Abates",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aliena\u00e7\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros gastos e perdas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos e perdas em investimentos n\u00e3o financeiros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Outras perdas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Quebras",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sinistros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Perdas em invent\u00e1rios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Outros gastos e perdas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cobertura de preju\u00edzos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aplica\u00e7\u00e3o do m\u00e9todo da equival\u00eancia patrimonial",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aliena\u00e7\u00f5es",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos e perdas em subsid. , assoc. e empreend. conjuntos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Outros gastos e perdas",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Gastos de ac\u00e7\u00e3o social",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Seguros de acidentes no trabalho e doen\u00e7as profissionais",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Encargos sobre remunera\u00e7\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Indemniza\u00e7\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Pr\u00e9mios para pens\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros benef\u00edcios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Benef\u00edcios p\u00f3s emprego",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Remunera\u00e7\u00f5es do pessoal",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Remunera\u00e7\u00f5es dos \u00f3rg\u00e3os sociais",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros gastos com o pessoal",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos com o pessoal",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Acidentes de trabalho e doen\u00e7as profissionais",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Processos judiciais em curso",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Garantias a clientes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Impostos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reestrutura\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Contratos onerosos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mat\u00e9rias ambientais",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outras provis\u00f5es",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Provis\u00f5es do per\u00edodo",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Em activos biol\u00f3gicos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em instrumentos financeiros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em investimentos financeiros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em propriedades de investimento",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Perdas por redu\u00e7\u00f5es de justo valor",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gastos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Recupera\u00e7\u00e3o de d\u00edvidas a receber",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Descontos de pronto pagamento obtidos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Estudos, projectos e assist\u00eancia tecnol\u00f3gica",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aluguer de equipamento",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Servi\u00e7os sociais",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros rendimentos suplementares",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Desempenho de cargos sociais noutras empresas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Royalties",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Rendimentos suplementares",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Outros rendimentos e ganhos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aliena\u00e7\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rendas e outros rendimentos em propriedades de investimento",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sinistros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Rendimentos e ganhos em investimentos n\u00e3o financeiros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Outros rendimentos e ganhos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aliena\u00e7\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diferen\u00e7as de c\u00e2mbio favor\u00e1veis",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Rendimentos e ganhos nos restantes activos financeiros",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Aliena\u00e7\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Aplica\u00e7\u00e3o do m\u00e9todo da equival\u00eancia patrimonial",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros rendimentos e ganhos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Rendimentos e ganhos em subsidi\u00e1rias, associadas e empr",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Sinistros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sobras",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros ganhos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ganhos em invent\u00e1rios",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ganhos em outros instrumentos financeiros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Restitui\u00e7\u00e3o de impostos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Correc\u00e7\u00f5es relativas a per\u00edodos anteriores",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Excesso da estimativa para impostos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Imputa\u00e7\u00e3o de subs\u00eddios para investimentos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros n\u00e3o especificados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Outros",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Outros rendimentos e ganhos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "De outros financiamentos obtidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "De financiamentos obtidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "De financiamentos concedidos a subsidi\u00e1rias",
- "report_type": "Profit and Loss"
- },
- {
- "name": "De outras aplica\u00e7\u00f5es de meios financeiros l\u00edquidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "De financiamentos concedidos a associadas e emp. conjun",
- "report_type": "Profit and Loss"
- },
- {
- "name": "De dep\u00f3sitos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Juros obtidos",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "De subsidi\u00e1rias",
- "report_type": "Profit and Loss"
- },
- {
- "name": "De associadas e empreendimentos conjuntos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "De aplica\u00e7\u00f5es de meios financeiros l\u00edquidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outras",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Dividendos obtidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outros rendimentos similares",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Juros, dividendos e outros rendimentos similares",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Em investimentos financeiros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em instrumentos financeiros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em activos biol\u00f3gicos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em propriedades de investimento",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Ganhos por aumentos de justo valor",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Activos por gastos diferidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Propriedades de investimento",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Activos intang\u00edveis",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Activos fixos tang\u00edveis",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Trabalhos para a pr\u00f3pria entidade",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Subs\u00eddios do estado e outros entes p\u00fablicos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Subs\u00eddios de outras entidades",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Subs\u00eddios \u00e0 explora\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Servi\u00e7os secund\u00e1rios",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Iva dos servi\u00e7os com imposto inclu\u00eddo",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Servi\u00e7o a",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Servi\u00e7o b",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Descontos e abatimentos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Presta\u00e7\u00f5es de servi\u00e7os",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Propriedades de investimento",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Activos intang\u00edveis",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Activos fixos tang\u00edveis",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "De deprecia\u00e7\u00f5es e de amortiza\u00e7\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Garantias a clientes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Impostos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reestrutura\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Contratos onerosos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mat\u00e9rias ambientais",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Acidentes no trabalho e doen\u00e7as profissionais",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Outras provis\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Processos judiciais em curso",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "De provis\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Em propriedades de investimento",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em activos fixos tang\u00edveis",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em activos intang\u00edveis",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em investimentos em curso",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em invent\u00e1rios",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em investimentos financeiros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Em activos n\u00e3o correntes detidos para venda",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Outros devedores",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Clientes",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Em d\u00edvidas a receber",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "De perdas por imparidade",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Revers\u00f5es",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Activos biol\u00f3gicos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produtos e trabalhos em curso",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produtos acabados e interm\u00e9dios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Varia\u00e7\u00f5es nos invent\u00e1rios da produ\u00e7\u00e3o",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Devolu\u00e7\u00f5es de vendas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Produtos acabados e interm\u00e9dios",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Descontos e abatimentos em vendas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Iva das vendas com imposto inclu\u00eddo",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mercadoria",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Activos biol\u00f3gicos",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Vendas",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Rendimentos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Perdas por imparidade acumuladas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deprecia\u00e7\u00f5es acumuladas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Terrenos e recursos naturais",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Equipamento b\u00e1sico",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Edif\u00edcios e outras constru\u00e7\u00f5es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Equipamento administrativo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Equipamento de transporte",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Outros activos fixos tang\u00edveis",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Equipamentos biol\u00f3gicos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activo fixos tang\u00edveis",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deprecia\u00e7\u00f5es acumuladas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Perdas por imparidade acumuladas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Edif\u00edcios e outras constru\u00e7\u00f5es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Terrenos e recursos naturais",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Outras propriedades de investimento",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Propriedades de investimento",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Perdas por imparidade acumuladas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Detidos at\u00e9 \u00e0 maturidade",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ac\u00e7\u00f5es da sgm (6500x1,00)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Outros investimentos financeiros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Participa\u00e7\u00f5es de capital",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Empr\u00e9stimos concedidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Investimentos noutras empresas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Empr\u00e9stimos concedidos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Investimentos em entidades conjuntamente controladas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Empr\u00e9stimos concedidos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Investimentos em associadas",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Empr\u00e9stimos concedidos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Investimentos em subsidi\u00e1rias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Investimentos financeiros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Perdas por imparidade acumuladas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos n\u00e3o correntes detidos para venda",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Activos intang\u00edveis em curso",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Perdas por imparidade acumuladas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Activos fixos tang\u00edveis em curso",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Propriedades de investimento em curso",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Investimentos financeiros em curso",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Adiantamentos por conta de investimentos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Investimentos em curso",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Deprecia\u00e7\u00f5es acumuladas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Perdas por imparidade acumuladas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Outros activos intang\u00edveis",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Goodwill",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Propriedade industrial",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Projectos de desenvolvimento",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Programas de computador",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Activos intang\u00edveis",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Investimentos"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Antes de imposto sobre o rendimento",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Impostos diferidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reavalia\u00e7\u00f5es decorrentes de diplomas legais",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Antes de imposto sobre o rendimento",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Impostos diferidos",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Outros excedentes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Excedentes de revalor. de activos fixos tang\u00edveis e int",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Ajustamentos por impostos diferidos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Subs\u00eddios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Diferen\u00e7as de convers\u00e3o de demonstra\u00e7\u00f5es financeiras",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Doa\u00e7\u00f5es",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Outras",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Outras varia\u00e7\u00f5es no capital pr\u00f3prio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Capital",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Descontos e pr\u00e9mios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valor nominal",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ac\u00e7\u00f5es (quotas) pr\u00f3prias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Outros instrumentos de capital pr\u00f3prio",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pr\u00e9mios de emiss\u00e3o",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Outras reservas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Reservas legais",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Reservas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Resultados transitados",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Outros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Lucros n\u00e3o atribu\u00eddos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Decorrentes de outras varia\u00e7\u00f5es nos capitais pr\u00f3prios d",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ajustamentos de transi\u00e7\u00e3o",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Relacionados com o m\u00e9todo da equival\u00eancia patrimonial",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ajustamentos em activos financeiros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Capital, reservas e resultados transitados"
- }
- ],
- "name": "SNC Portugal"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ro_romania_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ro_romania_chart_template.json
deleted file mode 100644
index 8122a18..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/ro_romania_chart_template.json
+++ /dev/null
@@ -1,2098 +0,0 @@
-{
- "name": "Romania - Chart of Accounts",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Decontari interne privind diferentele de pret"
- },
- {
- "name": "Decontari interne privind productia obtinuta"
- },
- {
- "name": "Decontari interne privind cheltuielile"
- }
- ],
- "name": "DECONTARI INTERNE"
- },
- {
- "children": [
- {
- "name": "Cheltuieli indirecte de productie"
- },
- {
- "name": "Cheltuielile activitatilor auxiliare"
- },
- {
- "name": "Cheltuielile activitatii de baza"
- },
- {
- "name": "Cheltuieli de desfacere"
- },
- {
- "name": "Cheltuieli generale de administratie"
- }
- ],
- "name": "CONTURI DE CALCULATIE"
- },
- {
- "children": [
- {
- "name": "Costul productiei obtinute"
- },
- {
- "name": "Costul productiei de executie"
- }
- ],
- "name": "COSTUL PRODUCTIEI"
- }
- ],
- "name": "CONTURI DE GESTIUNE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Datorii contingente"
- },
- {
- "children": [
- {
- "name": "Giruri si garantii acordate"
- },
- {
- "name": "Alte angajamente acordate "
- }
- ],
- "name": "Angajamente acordate"
- },
- {
- "children": [
- {
- "name": "Bunuri publice primite in administrare, concesiune si cu chirie"
- },
- {
- "name": "Alte valori in afara bilantului"
- },
- {
- "name": "Debitori scosi din activ, urmariti in continuare"
- },
- {
- "name": "Stocuri de natura obiectelor de inventar date in folosinta"
- },
- {
- "name": "Redevente, locatii de gestiune, chirii si alte datorii asimilate"
- },
- {
- "name": "Efecte scontate neajunse la scadenta"
- },
- {
- "name": "Imobilizari corporale luate cu chirie"
- },
- {
- "name": "Valori materiale primite spre prelucrare sau reparare"
- },
- {
- "name": "Valori materiale primite in pastrare sau custodie"
- }
- ],
- "name": "Alte conturi in afara bilantului"
- },
- {
- "children": [
- {
- "name": "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe "
- }
- ],
- "name": "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe"
- },
- {
- "children": [
- {
- "name": "Dobanzi de platit"
- },
- {
- "name": "Dobanzi de incasat"
- }
- ],
- "name": "Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta"
- },
- {
- "name": "Certificate de emisii de gaze cu efect de sera"
- },
- {
- "name": "Active contingente"
- },
- {
- "children": [
- {
- "name": "Alte angajamente primite"
- },
- {
- "name": "Giruri si garantii primite"
- }
- ],
- "name": "Angajamente primite"
- }
- ],
- "name": "CONTURI IN AFARA BILANTULUI"
- },
- {
- "children": [
- {
- "name": "Bilant de deschidere"
- },
- {
- "name": "Bilant de inchidere"
- }
- ],
- "name": "Bilant"
- }
- ],
- "name": "CONTURI SPECIALE"
- }
- ],
- "name": "Conturi in afara bilantului"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Venituri financiare din ajustari pentru pierdere de valoare"
- },
- {
- "children": [
- {
- "name": "Venituri din ajustari pentru deprecierea imobilizarilor",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din provizioane",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din fondul comercial negativ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din ajustari pentru deprecierea activelor circulante ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Venituri din provizioane si ajustari pentru depreciere privind activitatea de exploatare"
- }
- ],
- "name": "VENITURI DIN PROVIZIOANE SI AJUSTARI PENTRU DEPRECIERE SAU PIERDERE DE VALOARE "
- },
- {
- "children": [
- {
- "name": "Alte venituri financiare",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din creante imobilizate",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din diferente de curs valutar",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Castiguri din investitii pe termen scurt cedate",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din imobilizari financiare cedate",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Venituri din investitii financiare cedate"
- },
- {
- "name": "Venituri din sconturi obtinute",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din dobanzi",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Venituri din actiuni detinute la entitatile afiliate",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din interese de participare",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Venituri din imobilizari financiare"
- },
- {
- "name": "Venituri din investitii financiare pe termen scurt",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "VENITURI FINANCIARE"
- },
- {
- "children": [
- {
- "name": "Venituri din subventii pentru evenimente extraordinare si altele similare",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "VENITURI EXTRAORDINARE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Venituri din subventii de exploatare pentru dobanda datorata",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din subventii de exploatare aferente altor venituri",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din subventii de exploatare pentru alte cheltuieli de exploatare",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din subventii de exploatare pentru asigurari si protectie sociala",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din subventii de exploatare pentru plata personalului",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din subventii de exploatare pentru alte cheltuieli externe",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din subventii de exploatare pentru materii prime si materiale consumabile ",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din subventii de exploatare aferente cifrei de afaceri",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Venituri din subventii de exploatare"
- }
- ],
- "name": "VENITURI DIN SUBVENTII DE EXPLOATARE"
- },
- {
- "children": [
- {
- "name": "Venituri din creante reactivate si debitori diversi",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Venituri din despagubiri, amenzi si penalitati",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din vanzarea activelor si alte operatii de capital",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din donatii si subventii primite",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Alte venituri din exploatare",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din subventii pentru investitii",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Alte venituri din exploatare"
- }
- ],
- "name": "ALTE VENITURI DIN EXPLOATARE"
- },
- {
- "children": [
- {
- "name": "Venituri din productia de imobilizari corporale",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din productia de imobilizari necorporale",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Venituri din productia de imobilizari"
- },
- {
- "children": [
- {
- "name": "Venituri din vanzarea marfurilor",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Reduceri comerciale acordate",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din activitati diverse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din redevente, locatii de gestiune si chirii",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din studii si cercetari",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din lucrari executate si servicii prestate",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din vanzarea produselor reziduale",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din vanzarea semifabricatelor",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri din vanzarea produselor finite",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "CIFRA DE AFACERI NETA"
- },
- {
- "children": [
- {
- "name": "Venituri aferente costurilor stocurilor de produse",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Venituri aferente costurilor serviciilor in curs de executie",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Venituri aferente costului productiei in curs de executie"
- }
- ],
- "name": "CONTURI DE VENITURI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cheltuieli cu tichetele de masa acordate salariatilor",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli cu primele reprezentand participarea personalului la profit",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli cu salariile personalului",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli cu renumerarea in instrumente de capitaluri proprii",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Contributia unitatii la schemele de pensii facultative",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Contributia unitatii la asigurarile sociale",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Contributia unitatii la fondul de garantare",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Contributia unitatii la fondul de concedii medicale",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Contributia unitatii la primele de asigurare voluntara de sanatate",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Contributia unitatii pentru ajutorul de somaj",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Contributia angajatorului pentru asigurarile sociale de sanatate",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Alte cheltuieli privind asigurarile si protectia sociala",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cheltuieli privind asigurarile si protectia sociala"
- }
- ],
- "name": "CHELTUIELI CU PERSONALUL"
- },
- {
- "children": [
- {
- "name": "Impozitul pe profit",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "CHELTUIELI CU IMPOZITUL PE PROFIT SI ALTE IMPOZITE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cheltuieli financiare privind amortizarile si ajustarile pentru pierdere de valoare"
- },
- {
- "children": [
- {
- "name": "Cheltuieli de exploatare privind provizioanele",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli de exploatare privind amortizarea imobilizarilor",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli de exploatare privind ajustarile pentru deprecierea imobilizarilor",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cheltuieli de exploatare privind amortizarile, provizioanele si ajustarile pentru depreciere"
- }
- ],
- "name": "CHELTUIELI CU AMORTIZARILE, PROVIZIOANELE SI AJUSTARILE PENTRU DEPRECIERE SAU PIERDERE DE VALOARE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Alte cheltuieli de exploatare",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Donatii si subventii acordate",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli privind activele cedate si alte operatii de capital",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Despagubiri, amenzi si penalitati",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Alte cheltuieli de exploatare"
- },
- {
- "name": "Pierderi din creante si debitori diversi",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli cu protectia mediului inconjurator",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Alte cheltuieli de exploatare"
- },
- {
- "children": [
- {
- "name": "Cheltuieli privind calamitatile si alte evenimente extraordinare",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "CHELTUIELI EXTRAORDINARE"
- },
- {
- "children": [
- {
- "name": "Alte cheltuieli financiare",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pierderi din creante legate de participatii",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Cheltuieli privind imobilizarile financiare cedate",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Pierderi din investitiile pe termen scurt cedate",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cheltuieli privind investitiile financiare cedate"
- },
- {
- "name": "Cheltuieli din diferente de curs valutar",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli privind dobanzile",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli privind sconturile acordate",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "CHELTUIELI FINANCIARE"
- },
- {
- "children": [
- {
- "name": "Cheltuieli cu intretinerile si reparatiile",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli cu redeventele, locatiile de gestiune si chiriile",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli cu studiile si cercetarile",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli cu primele de asigurare",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "CHELTUIELI CU LUCRARIRE SI SERVICIILE EXECUTATE DE TERTI"
- },
- {
- "children": [
- {
- "name": "Reduceri comerciale primite",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli privind marfurile",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli privind animalele si pasarile",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli privind materialele nestocate",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli privind energia si apa",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Cheltuieli privind materialele pentru ambalat",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli privind combustibilul",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli privind semintele si materialele de plantat",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli privind piesele de schimb",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli privind furajele",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli cu materiale auxiliare",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli privind alte materiale consumabile",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cheltuieli cu materialele consumabile"
- },
- {
- "name": "Cheltuieli privind materialele de natura obiectelor de inventar",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli cu materiile prime",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli privind ambalajele",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "CHELTUIELI PRIVIND STOCURILE"
- },
- {
- "children": [
- {
- "name": "Cheltuieli cu alte impozite, taxe si varsaminte asimilate",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cheltuieli cu alte impozite, taxe si varsaminte asimilate"
- },
- {
- "children": [
- {
- "name": "Cheltuieli cu transportul de bunuri si personal",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli cu deplasari, detasari si transferari",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli postale si taxe de telecomunicatii",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli cu serviciile bancare si asimilate",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli cu colaboratorii",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli privind comisioanele si onorariile",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cheltuieli de protocol, reclama si publicitate",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Alte cheltuieli cu serviciile executate de terti",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERTI"
- }
- ],
- "name": "CONTURI DE CHELTUIELI"
- }
- ],
- "name": "Conturile de venituri si cheltuieli"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Viramente interne"
- }
- ],
- "name": "VIRAMENTE INTERNE"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a obligatiunilor"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a obligatiunilor emise si recuperate"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a altor invesitii pe termen scurt si creante asimilate"
- }
- ],
- "name": "AJUSTARI PENTRU PIERDEREA DE VALOARE A CONTURILOR DE TREZORERIE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Varsaminte de efctuat pentru actiunile detinute la institutiile afiliate"
- },
- {
- "name": "Varsaminte de efctuat pentru alte investitii pe termen scurt"
- }
- ],
- "name": "Varsaminte de efctuat pentru investitiile pe termen scurt"
- },
- {
- "children": [
- {
- "name": "Dobanzi la obligatiuni si alte titluri de plasament"
- },
- {
- "name": "Alte titluri de plasament"
- }
- ],
- "name": "Alte investitii pe termen scurt si creante asimilate"
- },
- {
- "name": "Obligatiuni emise si rascumparate"
- },
- {
- "name": "Actiuni detinute la entitatile afiliate"
- },
- {
- "name": "Obligatiuni"
- }
- ],
- "name": "INVESTITII PE TERMEN SCURT"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dobanzi de incasat"
- },
- {
- "name": "Dobanzi de platit"
- }
- ],
- "name": "Dobanzi"
- },
- {
- "children": [
- {
- "name": "Credite externe garantate de stat"
- },
- {
- "name": "Credite externe garantate de banci"
- },
- {
- "name": "Credite de la trezoreria statului"
- },
- {
- "name": "Credite interne garantate de stat"
- },
- {
- "name": "Credite bancare pe termen scurt"
- },
- {
- "name": "Credite bancare pe termen scurt nerambursate la scadenta"
- },
- {
- "name": "Credite externe guvernamentale"
- },
- {
- "name": "Dobanzi aferente creditelor pe termen scurt"
- }
- ],
- "name": "Credite bancare pe termen scurt"
- },
- {
- "children": [
- {
- "name": "Cecuri de incasat"
- },
- {
- "name": "Efecte de incasat"
- },
- {
- "name": "Efecte remise spre scontare"
- }
- ],
- "name": "Valori de incasat"
- },
- {
- "children": [
- {
- "name": "Sume in curs de decontare"
- },
- {
- "name": "Conturi la banci in valuta"
- },
- {
- "name": "Conturi la banci in lei"
- }
- ],
- "name": "Conturi curente la banci"
- }
- ],
- "name": "CONTURI LA BANCI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Casa in valuta"
- },
- {
- "name": "Casa in lei"
- }
- ],
- "name": "Casa"
- },
- {
- "children": [
- {
- "name": "Timbre fiscale si postale"
- },
- {
- "name": "Alte valori"
- },
- {
- "name": "Tichete si bilete de calatorie"
- },
- {
- "name": "Bilete de tratament si odihna"
- }
- ],
- "name": "Alte valori"
- }
- ],
- "name": "CASA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreditive in lei"
- },
- {
- "name": "Acreditive in valuta"
- }
- ],
- "name": "Acreditive"
- },
- {
- "name": "Avansuri de trezorerie"
- }
- ],
- "name": "ACREDITIVE"
- }
- ],
- "name": "CONTURI DE TREZORERIE"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Alte sume primite cu caracter de subventii pentru investitii"
- },
- {
- "name": "Plusuri de inventar de natura imobilizarilor"
- },
- {
- "name": "Subventii guvernamentale pentru investitii"
- },
- {
- "name": "Donatii pentru investitii"
- },
- {
- "name": "Imprumuturi nerambursabile cu caracter de subventii pentru investitii"
- }
- ],
- "name": "Subventii pentru investitii"
- },
- {
- "account_type": "Receivable",
- "name": "Cheltuieli integistrate in avans",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Decontari din operatiuni in curs de clarificare"
- },
- {
- "name": "Venituri inregistrate in avans"
- }
- ],
- "name": "CONTURI DE REGULARIZARE SI ASIMILATE"
- },
- {
- "children": [
- {
- "name": "Creditori diversi"
- },
- {
- "account_type": "Receivable",
- "name": "Debitori diversi",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DEBITORI SI CREDITORI DIVERSI"
- },
- {
- "children": [
- {
- "name": "Dividende de plata"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Decontari din operatii in participare - activ",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Decontari din operatii in participare - pasiv",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Decontari din operatii in participare"
- },
- {
- "name": "Decontari privind interesele de participare"
- },
- {
- "children": [
- {
- "name": "Decontari privind interesele de participare"
- },
- {
- "name": "Dobanzi aferente decontarilor privind interesele de participare"
- },
- {
- "name": "Dobanzi aferente decontarilor intre entitatile afiliate"
- },
- {
- "name": "Decontari intre entitatile afiliate"
- }
- ],
- "name": "Decontari intre entitatile afiliate"
- },
- {
- "name": "Decontari cu actionarii/asociatii privind capitalul"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Actionari/asociati dobanzi la conturi curente",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Actionari/asociati - conturi curente",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sume datorate actionarilor/asociatilor"
- }
- ],
- "name": "GRUP SI ACTIONARI / ASOCIATI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Contributia angajatorilor la fondul pentru concedii si indemnizatii"
- },
- {
- "name": "Contributia angajatilor pentru asigurarile sociale de sanatate"
- },
- {
- "name": "Contributia angajatorilor la fondul de asigurare pentru accidente de munca si boli profesionale"
- },
- {
- "name": "Contributia unitatii la asigurarile sociale"
- },
- {
- "name": "Contributia angajatorului pentru asigurarile sociale de sanatate"
- },
- {
- "name": "Contributia personalului la asigurarile sociale"
- }
- ],
- "name": "Asigurari sociale"
- },
- {
- "children": [
- {
- "name": "Contributia unitatii la fondul de garantare pentru plata creantelor salariale"
- },
- {
- "name": "Contributia personalului la fondul de somaj"
- },
- {
- "name": "Contributia unitatii la fondul de somaj"
- }
- ],
- "name": "Ajutor de somaj"
- },
- {
- "children": [
- {
- "name": "Alte datorii sociale"
- },
- {
- "account_type": "Receivable",
- "name": "Alte creante sociale",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Alte datorii si creante sociale"
- }
- ],
- "name": "ASIGURARI SOCIALE, PROTECTIE SOCIALA SI CONTURI ASIMILATE"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Alte creante in legatura cu personalul",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Alte datorii in legatura cu personalul"
- }
- ],
- "name": "Alte datorii si creante in legatura cu personalul"
- },
- {
- "name": "Drepturi de personal neridicate"
- },
- {
- "name": "Retineri din salarii datorate tertilor"
- },
- {
- "name": "Prime privind participarea personalului la profit"
- },
- {
- "account_type": "Receivable",
- "name": "Avansuri acordate personalului",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Personal - ajutoare materiale datorate"
- },
- {
- "name": "Personal - salarii datorate"
- }
- ],
- "name": "PERSONAL SI CONTURI ASIMILATE"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Efecte de primit de la clienti",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Clienti incerti sau in litigiu",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Clienti",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Clienti"
- },
- {
- "name": "Clienti creditori"
- },
- {
- "account_type": "Receivable",
- "name": "Clienti - facturi de intocmit",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CLIENTI SI CONTURI ASIMILATE"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "Furnizori de imobilizari",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Efecte de platit pentru imobilizari",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Efecte de platit",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Furnizori - facturi nesosite",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Furnizori - debitori pentru prestari de servicii"
- },
- {
- "name": "Furnizori - debitori pentru cumparari de bunuri de natura stocurilor"
- }
- ],
- "name": "Furnizori - debitori"
- },
- {
- "account_type": "Payable",
- "name": "Furnizori",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "FURNIZORI SI CONTURI ASIMILATE"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Ajustari pentru deprecierea creantelor - debitori diversi",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ajustari pentru deprecierea creantelor - decontari in cadrul grupului si cu actionarii/asociatii"
- },
- {
- "name": "Ajustari pentru deprecierea creantelor - clienti"
- }
- ],
- "name": "AJUSTARI PENTRU DEPRECIEREA CREANTELOR"
- },
- {
- "children": [
- {
- "name": "Decontari intre unitati si subunitati"
- },
- {
- "name": "Decontari intre subunitati"
- }
- ],
- "name": "DECONTARI IN CADRUL UNITATII"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Alte datorii fata de bugetul statului"
- },
- {
- "name": "Alte creante privind bugetul statului"
- }
- ],
- "name": "Alte datorii si creante cu bugetul statului"
- },
- {
- "children": [
- {
- "name": "Impozitul pe profit"
- },
- {
- "name": "Impozitul pe venit"
- }
- ],
- "name": "Impozitul pe profit"
- },
- {
- "children": [
- {
- "name": "TVA neexigibila"
- },
- {
- "name": "TVA colectata"
- },
- {
- "name": "TVA deductibila"
- },
- {
- "name": "TVA de recuperat"
- },
- {
- "name": "TVA de plata"
- }
- ],
- "name": "Taxa pe valoarea adaugata"
- },
- {
- "name": "Impozitul pe venituri de natura salariilor"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Imprumuturi nerambursabile cu caracter de subventii",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Subventii guvernamentale",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Receivable",
- "name": "Alte sume primite cu caracter de subventii",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Subventii"
- },
- {
- "name": "Alte impozite,taxe si varsaminte asimilate"
- },
- {
- "name": "Fonduri speciale - taxe si varsaminte asimilate"
- }
- ],
- "name": "BUGETUL STATULUI, FONDURI SPECIALE sI CONTURI ASIMILATE"
- }
- ],
- "name": "CONTURI DE TERTI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Marfuri in curs de aprovizionare"
- },
- {
- "name": "Animale in curs de aprovizionare"
- },
- {
- "name": "Materii prime in curs de aprovizionare"
- },
- {
- "name": "Materiale de natura obiectelor de inventar in curs de aprovizionare"
- },
- {
- "name": "Materiale consumabile in curs de aprovizionare"
- },
- {
- "name": "Ambalaje in curs de aprovizionare"
- }
- ],
- "name": "STOCURI IN CURS DE APROVIZIONARE"
- },
- {
- "children": [
- {
- "name": "Servicii in curs de executie"
- },
- {
- "name": "Produse in curs de executie"
- }
- ],
- "name": "PRODUCTIA IN CURS DE EXECUTIE"
- },
- {
- "children": [
- {
- "name": "Diferente de pret la materii prime si materiale"
- },
- {
- "name": "Materiale de natura obiectelor de inventar"
- },
- {
- "children": [
- {
- "name": "Combustibili"
- },
- {
- "name": "Materiale pentru ambalat"
- },
- {
- "name": "Materiale auxiliare"
- },
- {
- "name": "Furaje"
- },
- {
- "name": "Piese de schimb"
- },
- {
- "name": "Seminte si materiale de plantat"
- },
- {
- "name": "Alte materiale consumabile"
- }
- ],
- "name": "Materiale consumabile"
- },
- {
- "name": "Materii prime"
- }
- ],
- "name": "STOCURI DE MATERII PRIME SI MATERIALE"
- },
- {
- "children": [
- {
- "name": "Animale si pasari"
- },
- {
- "name": "Diferente de pret la animale si pasari"
- }
- ],
- "name": "ANIMALE"
- },
- {
- "children": [
- {
- "name": "Diferente de pret la marfuri"
- },
- {
- "name": "Marfuri"
- }
- ],
- "name": "MARFURI"
- },
- {
- "children": [
- {
- "name": "Produse reziduale"
- },
- {
- "name": "Produse finite"
- },
- {
- "name": "Semifabricate"
- },
- {
- "name": "Diferente de pret la produse"
- }
- ],
- "name": "PRODUSE"
- },
- {
- "children": [
- {
- "name": "Produse aflate la terti"
- },
- {
- "name": "Animale aflate la terti"
- },
- {
- "name": "Materii si materiale aflate la terti"
- },
- {
- "name": "Ambalaje aflate la terti"
- },
- {
- "name": "Marfuri aflate la terti"
- }
- ],
- "name": "STOCURI AFLATE LA TERTI"
- },
- {
- "children": [
- {
- "name": "Ambalaje"
- },
- {
- "name": "Diferente de pret la ambalaje"
- }
- ],
- "name": "AMBALAJE"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea materiilor prime"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea materialelor de natura obiectelor de inventar"
- },
- {
- "name": "Ajustari pentru deprecierea materialelor consumabile"
- }
- ],
- "name": "Ajustari pentru deprecierea materialelor"
- },
- {
- "name": "Ajustari pentru deprecierea productiei in curs de executie"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea semifabricatelor"
- },
- {
- "name": "Ajustari pentru deprecierea produselor finite"
- },
- {
- "name": "Ajustari pentru deprecierea produselor reziduale"
- }
- ],
- "name": "Ajustari pentru deprecierea produselor"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea ambalajelor aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea produselor reziduale aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea semifabricatelor aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea produselor finite aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea materiilor prime si materialelor aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea marfurilor aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea animalelor aflate la terti"
- }
- ],
- "name": "Ajustari pentru deprecierea stocurilor aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea animalelor"
- },
- {
- "name": "Ajustari pentru deprecierea marfurilor"
- },
- {
- "name": "Ajustari pentru deprecierea ambalajelor"
- }
- ],
- "name": "AJUSTARI PENTRU DEPRECIEREA STOCURILOR SI PRODUCTIEI IN CURS DE EXECUTIE"
- }
- ],
- "name": "CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale"
- },
- {
- "children": [
- {
- "name": "Terenuri"
- },
- {
- "name": "Amenajari de terenuri"
- }
- ],
- "name": "Terenuri si amenajari de terenuri"
- },
- {
- "children": [
- {
- "name": "Mijloace de transport"
- },
- {
- "name": "Aparate si instalatii de masurare, control si reglare"
- },
- {
- "name": "Echipamente tehnologice (masini, utilaje si instalatii de lucru)"
- },
- {
- "name": "Animale si plantatii"
- }
- ],
- "name": "Instalatii tehnice, mijloace de transport, animale si plantatii"
- },
- {
- "name": "Constructii"
- }
- ],
- "name": "IMOBILIZARI CORPORALE"
- },
- {
- "children": [
- {
- "name": "Cheltuieli de dezvoltare"
- },
- {
- "name": "Cheltuieli de constituire"
- },
- {
- "children": [
- {
- "name": "Fond comercial negativ"
- },
- {
- "name": "Fond comercial pozitiv"
- }
- ],
- "name": "Fond comercial"
- },
- {
- "name": "Concesiuni, brevete, licente, marci comerciale, drepturi si active similare"
- },
- {
- "name": "Alte imobilizari necorporale"
- }
- ],
- "name": "IMOBILIZARI NECORPORALE"
- },
- {
- "children": [
- {
- "name": "Imobilizari necorporale in curs de executie"
- },
- {
- "name": "Avansuri acordate pentru imobilizari corporale"
- },
- {
- "name": "Imobilizari corporale in curs de executie"
- },
- {
- "name": "Avansuri acordate pentru imobilizari necorporale"
- }
- ],
- "name": "IMOBILIZARI IN CURS SI AVANSURI PENTRU IMOBILIZARI"
- },
- {
- "children": [
- {
- "name": "Instalatii tehnice, mijloace de transport, animale si plantatii in curs de aprovizionare"
- },
- {
- "name": "Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale in curs de aprovizionare"
- }
- ],
- "name": "IMOBILIZARI CORPORALE IN CURS DE APROVIZIONARE"
- },
- {
- "children": [
- {
- "name": "Titluri puse in echivalenta"
- },
- {
- "name": "Alte titluri imobilizate"
- },
- {
- "name": "Interse de participare"
- },
- {
- "children": [
- {
- "name": "Dobanda aferenta creantelor legate de interesele de participare"
- },
- {
- "name": "Imprumuturi acordate pe termen lung"
- },
- {
- "name": "Dobanda aferenta imprumuturilor acordate pe termen lung"
- },
- {
- "name": "Sume datorate de entitatile afiliate"
- },
- {
- "name": "Dobanda aferenta sumelor datorate de entitatile afiliate"
- },
- {
- "name": "Creante legate de interesele de participare"
- },
- {
- "name": "Alte creante imobilizate"
- },
- {
- "name": "Dob\u00e2nzi aferente altor creante imobilizate"
- }
- ],
- "name": "Creante imobilizate"
- },
- {
- "name": "Actiuni detinute la entitatile afiliate"
- },
- {
- "children": [
- {
- "name": "Varsaminte de efectuat privind interesele de participare"
- },
- {
- "name": "Varsaminte de efectuat pentru alte imobilizari financiare"
- },
- {
- "name": "Varsaminte de efectuat privind actiunile detinute la entitatile afiliate"
- }
- ],
- "name": "Varsaminte de efectuat pentru imobilizari financiare"
- }
- ],
- "name": "IMOBILIZARI FINANCIARE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortizarea altor imobilizari necorporale"
- },
- {
- "name": "Amortizarea fondului comercial"
- },
- {
- "name": "Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare"
- },
- {
- "name": "Amortizarea cheltuielilor de dezvoltare"
- },
- {
- "name": "Amortizarea cheltuielilor de constituire"
- }
- ],
- "name": "Amortizari privind amortizarile necorporale"
- },
- {
- "children": [
- {
- "name": "Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor"
- },
- {
- "name": "Amortizarea altor imobilizari corporale"
- },
- {
- "name": "Amortizarea amenajarilor de terenuri"
- },
- {
- "name": "Amortizarea constructiilor"
- }
- ],
- "name": "Amortizari privind imobilizarile corporale"
- }
- ],
- "name": "AMORTIZARI PRIVIND IMOBILIZARILE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustari pentru pierderea de valoare a altor creante imobilizate"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a sumelor datorate entitatilor afiliate"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a creantelor legate de interesele de participare"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a imprumuturilor pe termen lung"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a intereselor de participare"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a altor titluri imobilizate"
- }
- ],
- "name": "Ajustari pentru pierderea de valoare a imobilizarilor financiare"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri"
- },
- {
- "name": "Ajustari pentru deprecierea instalatiilor, mijloacelor de transport, animalelor si plantatiilor"
- },
- {
- "name": "Ajustari pentru deprecierea constructiilor"
- },
- {
- "name": "Ajustari pentru deprecierea altor imobilizari corporale"
- }
- ],
- "name": "Ajustari pentru deprecierea imobilizarilor corporale"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea fondului comercial"
- },
- {
- "name": "Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare"
- },
- {
- "name": "Ajustari pentru deprecierea cheltuielilor de dezvoltare"
- },
- {
- "name": "Ajustari pentru deprecierea altor imobilizari necorporale"
- }
- ],
- "name": "Ajustari pentru deprecierea imobilizarilor necorporale"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea imobilizarilor necorporale in curs de executie"
- },
- {
- "name": "Ajustari pentru deprecierea imobilizarilor corporale in curs de executie"
- }
- ],
- "name": "Ajustari pentru deprecierea imobilizarilor in curs de executie"
- }
- ],
- "name": "AJUSTARI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE A IMOBILIZARILOR"
- }
- ],
- "name": "CONTURI DE IMOBILIZARI"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii."
- },
- {
- "name": "Castiguri legate de vanzarea sau anularea instrumentelor de capitaluri proprii."
- }
- ],
- "name": "CASTIGURI SAU PIERDERI LEGATE DE EMITEREA,RASCUMPARAREA,VANZAREA,CEDAREA CU TITLU GRATUIT SAU ANULAREA INSTRUM.DE CAPITALURI PROPRII"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Alte provizioane"
- },
- {
- "name": "Provizioane pentru restructurare"
- },
- {
- "name": "Provizioane pentru pensii si obligatii similare"
- },
- {
- "name": "Provizioane pentru impozite"
- },
- {
- "name": "Provizioane pentru litigii"
- },
- {
- "name": "Provizioane pentru garantii acordate clientilor"
- },
- {
- "name": "Provizioane pentru dezafectare imobilizari corporale si alte actiuni legate de acestea"
- }
- ],
- "name": "Provizioane"
- }
- ],
- "name": "PROVIZIOANE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Credite bancare pe termen lung nerambursate la scadenta"
- },
- {
- "name": "Credite externe guvernamentale"
- },
- {
- "name": "Credite bancare pe termen lung"
- },
- {
- "name": "Credite de la trezoreria statului"
- },
- {
- "name": "Credite bancare interne garantate de stat"
- },
- {
- "name": "Credite bancare externe garantate de stat"
- },
- {
- "name": "Credite bancare externe garantate de banci"
- }
- ],
- "name": "Credite bancare pe termen lung"
- },
- {
- "children": [
- {
- "name": "Imprumuturi interne din emisiuni de obligatiuni garantate de stat"
- },
- {
- "name": "Imprumuturi externe din emisiuni de obligatiuni garantate de banci"
- },
- {
- "name": "Imprumuturi externe din emisiuni de obligatiuni garantate de stat"
- },
- {
- "name": "Alte imprumuturi din emisiuni de obligatiuni"
- }
- ],
- "name": "Imprumuturi din emisiuni de obligatiuni"
- },
- {
- "name": "Alte imprumuturi si datorii asimilate"
- },
- {
- "children": [
- {
- "name": "Datorii fata de entitatile de care compania este legata prin interese de participare"
- },
- {
- "name": "Datorii fata de entitatile afiliate"
- }
- ],
- "name": "Datorii care privesc imobilizarile financiare"
- },
- {
- "children": [
- {
- "name": "Dobanzi aferente datoriilor fata de entitatile afiliate"
- },
- {
- "name": "Dobanzi aferente datoriilor fata de entitatile de care compania este legata prin interese de participare"
- },
- {
- "name": "Dobanzi aferente altor imprumuturi si datorii asimilate"
- },
- {
- "name": "Dobanzi aferente imprumuturilor din emisiunile de obligatiuni"
- },
- {
- "name": "Dobanzi aferente creditelor bancare pe termen lung"
- }
- ],
- "name": "Dobanzi aferente imprumuturilor si datoriilor asimilate"
- },
- {
- "name": "Prime privind rambursarea obligatiunilor"
- }
- ],
- "name": "IMPRUMUTURI SI DATORII ASIMILATE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Actiuni proprii detinute pe termen scurt"
- },
- {
- "name": "Actiuni proprii detinute pe termen lung"
- }
- ],
- "name": "Actiuni proprii"
- },
- {
- "children": [
- {
- "name": "Interese care nu controleaza - alte capitaluri proprii"
- },
- {
- "name": "Interese care nu controleaza - rezultatul exercitiului financiar"
- }
- ],
- "name": "Interese care nu controleaza"
- },
- {
- "children": [
- {
- "name": "Patrimoniul public"
- },
- {
- "name": "Patrimoniul regiei"
- },
- {
- "name": "Capital subscris nevarsat"
- },
- {
- "name": "Capital subscris varsat"
- }
- ],
- "name": "Capital"
- },
- {
- "name": "Rezerve din reevaluare"
- },
- {
- "children": [
- {
- "name": "Prime de conversie a obligatiunilor in actiuni"
- },
- {
- "name": "Prime de fuziune/divizare"
- },
- {
- "name": "Prime de aport"
- },
- {
- "name": "Prime de emisiune"
- }
- ],
- "name": "Prime de capital"
- },
- {
- "name": "Rezerve din conversie"
- },
- {
- "children": [
- {
- "name": "Rezerve legale"
- },
- {
- "name": "Rezerve statutare sau contractuale"
- },
- {
- "name": "Rezerve de valoare justa"
- },
- {
- "name": "Rezerve reprezentand surplusul realizat din rezerve din reevaluare"
- },
- {
- "name": "Rezerve din diferente de curs valutar in relatie cu investitia neta intr-o entitate straina"
- },
- {
- "name": "Alte rezerve"
- }
- ],
- "name": "Rezerve"
- }
- ],
- "name": "Capital si rezerve"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita"
- },
- {
- "name": "Rezultatul reportat provenit din trecerea la aplicarea Reglementarilor contabile conforme cu Directiva a patra a Comunitatilor Economice Europene"
- },
- {
- "name": "Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai pu\u00fein IAS 29"
- },
- {
- "name": "Rezultatul reportat provenit din corectarea erorilor contabile"
- }
- ],
- "name": "Rezultatul reportat"
- }
- ],
- "name": "REZULTATUL REPORTAT"
- },
- {
- "children": [
- {
- "name": "Repartizarea profitului"
- },
- {
- "name": "Profit sau pierdere"
- }
- ],
- "name": "REZULTATUL EXERCITIULUI FINANCIAR"
- }
- ],
- "name": "Conturi de capitaluri"
- }
- ],
- "name": "Conturi de bilant"
- }
- ],
- "name": "Conturi financiare"
- }
- ],
- "name": "Plan de conturi general"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/si_gd_chart.json b/erpnext/accounts/doctype/chart_of_accounts/charts/si_gd_chart.json
deleted file mode 100644
index 5d4af55..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/si_gd_chart.json
+++ /dev/null
@@ -1,4232 +0,0 @@
-{
- "name": "Kontni na\u010drt za gospodarske dru\u017ebe",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "DAVEK OD DOHODKA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DAVEK OD DOHODKA",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "PRIHODKI (ODHODKI) IZ NASLOVA ODLO\u017dENEGA DAVKA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PRIHODKI (ODHODKI) IZ NASLOVA ODLO\u017dENEGA DAVKA",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "DRUGI DAVKI, KI NISO IZKAZANI V DRUGIH POSTAVKAH",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DRUGI DAVKI, KI NISO IZKAZANI V DRUGIH POSTAVKAH",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "\u010cISTI DOBI\u010cEK POSLOVNEGA LETA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "\u010cISTI DOBI\u010cEK POSLOVNEGA LETA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "RAZPOREDITEV DOBI\u010cKA",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PRENOS IZGUBE TEKO\u010cEGA LETA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PRENOS IZGUBE TEKO\u010cEGA LETA",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "IZGUBA TEKO\u010cEGA LETA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "IZGUBA TEKO\u010cEGA LETA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "IZGUBA IN PRENOS IZGUBE",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PRENOS NEUPORABLJENEGA DELA \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PRENOS NEUPORABLJENEGA DELA \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE REZERV ZA LASTNE DELNICE OZIROMA DELE\u017dE",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE REZERV ZA LASTNE DELNICE OZIROMA DELE\u017dE",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE STATUTARNIH REZERV",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE STATUTARNIH REZERV",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "\u010cISTI DOBI\u010cEK ZA KRITJE PRENESENIH IZGUB",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "\u010cISTI DOBI\u010cEK ZA KRITJE PRENESENIH IZGUB",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE ZAKONSKIH REZERV",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE ZAKONSKIH REZERV",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "\u010cISTI DOBI\u010cEK ZA DRUGE REZERVE IZ DOBI\u010cKA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "\u010cISTI DOBI\u010cEK ZA DRUGE REZERVE IZ DOBI\u010cKA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "RAZPOREDITEV \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "POSLOVNI IZID",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "SREDSTVA DELA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "SREDSTVA DELA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "SREDSTVA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "SREDSTVA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "DRUGA NEKRATKORO\u010cNA SREDSTVA, NAMENJENA PRODAJI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DRUGA NEKRATKORO\u010cNA SREDSTVA, NAMENJENA PRODAJI",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI, NAMENJENE PRODAJI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI, NAMENJENE PRODAJI",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "OPREDMETENA OSNOVNA SREDSTVA, NAMENJENA PRODAJI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "OPREDMETENA OSNOVNA SREDSTVA, NAMENJENA PRODAJI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "NEKRATKORO\u010cNA SREDSTVA (SKUPINE ZA ODTUJITEV) ZA PRODAJO",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "DDV, VRA\u010cUNAN V ZALOGAH BLAGA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DDV, VRA\u010cUNAN V ZALOGAH BLAGA",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "VRA\u010cUNANA RAZLIKA V CENAH ZALOG BLAGA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "VRA\u010cUNANA RAZLIKA V CENAH ZALOG BLAGA",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "BLAGO V LASTNEM SKLADI\u0160\u010cU",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "BLAGO V LASTNEM SKLADI\u0160\u010cU",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "BLAGO V TUJEM SKLADI\u0160\u010cU",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "BLAGO V TUJEM SKLADI\u0160\u010cU",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "BLAGO NA POTI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "BLAGO NA POTI",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "BLAGO V LASTNI PRODAJALNI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "BLAGO V LASTNI PRODAJALNI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ZALOGE BLAGA",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "POLIZDELKI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "POLIZDELKI",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "NEDOKON\u010cANA PROIZVODNJA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "NEDOKON\u010cANA PROIZVODNJA",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "NEDOKON\u010cANE STORITVE",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "NEDOKON\u010cANE STORITVE",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "PROIZVODNJA V DODELAVI IN PREDELAVI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PROIZVODNJA V DODELAVI IN PREDELAVI",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "ODMIKI OD CEN NEDOKON\u010cANIH PROIZVODNJE IN STORITEV",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ODMIKI OD CEN NEDOKON\u010cANIH PROIZVODNJE IN STORITEV",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "NEDOKON\u010cANE PROIZVODNJA IN STORITVE",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PROIZVODI V LASTNI PRODAJALNI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PROIZVODI V LASTNI PRODAJALNI",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "ODMIKI OD CEN PROIZVODOV",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ODMIKI OD CEN PROIZVODOV",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "PROIZVODI NA POTI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PROIZVODI NA POTI",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "PROIZVODI V TUJEM SKLADI\u0160\u010cU",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PROIZVODI V TUJEM SKLADI\u0160\u010cU",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "PROIZVODI V LASTNEM SKLADI\u0160\u010cU",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PROIZVODI V LASTNEM SKLADI\u0160\u010cU",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "PROIZVODI V DODELAVI IN PREDELAVI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PROIZVODI V DODELAVI IN PREDELAVI",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "VRA\u010cUNANI DDV OD PROIZVODOV V PRODAJALNI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "VRA\u010cUNANI DDV OD PROIZVODOV V PRODAJALNI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PROIZVODI",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "OBRA\u010cUN NABAVE BLAGA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "OBRA\u010cUN NABAVE BLAGA",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "VREDNOST BLAGA PO OBRA\u010cUNIH DOBAVITELJEV",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "VREDNOST BLAGA PO OBRA\u010cUNIH DOBAVITELJEV",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "ODVISNI STRO\u0160KI NABAVE BLAGA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ODVISNI STRO\u0160KI NABAVE BLAGA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "OBRA\u010cUN NABAVE BLAGA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "ZALOGE PROIZVODOV, STORITEV, BLAGA IN NEKRATKORO\u010cNIH SREDSTEV (SKUPINE ZA ODTUJITEV) ZA PRODAJO",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "DRUGI STRO\u0160KI, KI SE NE ZADR\u017dUJEJO V ZALOGAH",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "DRUGI STRO\u0160KI, KI SE NE ZADR\u017dUJEJO V ZALOGAH",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "STRO\u0160KI PRODAJANJA",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "STRO\u0160KI PRODAJANJA",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "STRO\u0160KI SPLO\u0160NIH DEJAVNOSTI (NABAVE IN UPRAVE)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "STRO\u0160KI SPLO\u0160NIH DEJAVNOSTI (NABAVE IN UPRAVE)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "POSLOVNI ODHODKI (II. RAZLI\u010cICA IZKAZA POSLOVNEGA IZIDA)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "FINAN\u010cNI PRIHODKI IZ FINAN\u010cNIH SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "FINAN\u010cNI PRIHODKI IZ FINAN\u010cNIH SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRUGIH",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRUGIH",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRUGIM (TUDI OD DEPOZITOV)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRUGIM (TUDI OD DEPOZITOV)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRU\u017dB V SKUPINI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRU\u017dB V SKUPINI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRU\u017dBAM V SKUPINI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRU\u017dBAM V SKUPINI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRUGIH DRU\u017dBAH",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRUGIH DRU\u017dBAH",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "FINAN\u010cNI PRIHODKI IZ DRUGIH NALO\u017dB",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "FINAN\u010cNI PRIHODKI IZ DRUGIH NALO\u017dB",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRU\u017dBAH V SKUPINI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRU\u017dBAH V SKUPINI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "FINAN\u010cNI PRIHODKI IZ FINAN\u010cNIH NALO\u017dB",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "DRUGI PRIHODKI, POVEZANI S POSLOVNIMI U\u010cINKI (SUBVENCIJE, DOTACIJE, REGRESI, KOMPENZACIJE, PREMIJE ...)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "DRUGI PRIHODKI, POVEZANI S POSLOVNIMI U\u010cINKI (SUBVENCIJE, DOTACIJE, REGRESI, KOMPENZACIJE, PREMIJE ...)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "PRIHODKI OD NAJEMNIN",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PRIHODKI OD NAJEMNIN",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "PRIHODKI OD POSLOVNIH ZDRU\u017dITEV (PRESE\u017dEK IZ PREVREDNOTENJA - SLABO IME)",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PRIHODKI OD POSLOVNIH ZDRU\u017dITEV (PRESE\u017dEK IZ PREVREDNOTENJA - SLABO IME)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "PRIHODKI OD ODPRAVE REZERVACIJ",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PRIHODKI OD ODPRAVE REZERVACIJ",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA TUJEM TRGU",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA TUJEM TRGU",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA DOMA\u010cEM TRGU",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA DOMA\u010cEM TRGU",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA TUJEM TRGU",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA TUJEM TRGU",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA DOMA\u010cEM TRGU",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA DOMA\u010cEM TRGU",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "PREVREDNOTOVALNI POSLOVNI PRIHODKI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PREVREDNOTOVALNI POSLOVNI PRIHODKI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "POSLOVNI PRIHODKI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "ODHODKI IZ SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ODHODKI IZ SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "ODHODKI IZ DRUGIH POSLOVNIH OBVEZNOSTI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ODHODKI IZ DRUGIH POSLOVNIH OBVEZNOSTI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "ODHODKI IZ OBVEZNOSTI DO DOBAVITELJEV IN MENI\u010cNIH OBVEZNOSTI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ODHODKI IZ OBVEZNOSTI DO DOBAVITELJEV IN MENI\u010cNIH OBVEZNOSTI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "ODHODKI IZ POSLOVNIH OBVEZNOSTI DO DRU\u017dB V SKUPINI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ODHODKI IZ POSLOVNIH OBVEZNOSTI DO DRU\u017dB V SKUPINI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "ODHODKI IZ DRUGIH FINAN\u010cNIH OBVEZNOSTI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ODHODKI IZ DRUGIH FINAN\u010cNIH OBVEZNOSTI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "ODHODKI IZ IZDANIH OBVEZNIC",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ODHODKI IZ IZDANIH OBVEZNIC",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "ODHODKI IZ POSOJIL, PREJETIH OD BANK",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ODHODKI IZ POSOJIL, PREJETIH OD BANK",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "ODHODKI IZ ODPRAVE PRIPOZNANJA FINAN\u010cNIH NALO\u017dB",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ODHODKI IZ ODPRAVE PRIPOZNANJA FINAN\u010cNIH NALO\u017dB",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "ODHODKI IZ POSOJIL, PREJETIH OD DRU\u017dB V SKUPINI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ODHODKI IZ POSOJIL, PREJETIH OD DRU\u017dB V SKUPINI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "ODHODKI IZ OSLABITVE FINAN\u010cNIH NALO\u017dB",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ODHODKI IZ OSLABITVE FINAN\u010cNIH NALO\u017dB",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "FINAN\u010cNI ODHODKI IZ FINAN\u010cNIH NALO\u017dB",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "ODHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO MODELU PO\u0160TENE VREDNOSTI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ODHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO MODELU PO\u0160TENE VREDNOSTI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "ODHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ODHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "DENARNE KAZNI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "DENARNE KAZNI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "OD\u0160KODNINE",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "OD\u0160KODNINE",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "OSTALI ODHODKI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "OSTALI ODHODKI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "DRUGI FINAN\u010cNI ODHODKI IN OSTALI ODHODKI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S KRATKORO\u010cNIMI SREDSTVI, RAZEN S FINAN\u010cNIMI NALO\u017dBAMI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S KRATKORO\u010cNIMI SREDSTVI, RAZEN S FINAN\u010cNIMI NALO\u017dBAMI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S STRO\u0160KI DELA",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S STRO\u0160KI DELA",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI Z NEOPREDMETENIMI SREDSTVI, OPREDMETENIMI OSNOVNIMI SREDSTVI IN NALO\u017dBENIMI NEPREMI\u010cNINAMI RAZPOREJENIMI IN IZMERJENIMI PO MODELU NABAVNE VREDNOSTI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI Z NEOPREDMETENIMI SREDSTVI, OPREDMETENIMI OSNOVNIMI SREDSTVI IN NALO\u017dBENIMI NEPREMI\u010cNINAMI RAZPOREJENIMI IN IZMERJENIMI PO MODELU NABAVNE VREDNOSTI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "VREDNOST USREDSTVENIH LASTNIH PROIZVODOV IN STORITEV",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "VREDNOST USREDSTVENIH LASTNIH PROIZVODOV IN STORITEV",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "DRUGI POSLOVNI ODHODKI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "DRUGI POSLOVNI ODHODKI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "POSLOVNI ODHODKI (I. RAZLI\u010cICA IZKAZA POSLOVNEGA IZIDA)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PRIHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PRIHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "PRIHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO PO\u0160TENI VREDNOSTI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PRIHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO PO\u0160TENI VREDNOSTI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "PREJETE KAZNI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PREJETE KAZNI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "SUBVENCIJE, DOTACIJE IN PODOBNI PRIHODKI, KI NISO POVEZANI S POSLOVNIMI U\u010cINKI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "SUBVENCIJE, DOTACIJE IN PODOBNI PRIHODKI, KI NISO POVEZANI S POSLOVNIMI U\u010cINKI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "OSTALI PRIHODKI",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "OSTALI PRIHODKI",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "PREJETE OD\u0160KODNINE",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "PREJETE OD\u0160KODNINE",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "DRUGI FINAN\u010cNI PRIHODKI IN OSTALI PRIHODKI",
- "report_type": "Profit and Loss"
- },
- {
- "name": "USREDSTVENI LASTNI PROIZVODI IN LASTNE STORITVE",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "ODHODKI IN PRIHODKI"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "NADOMESTILA PLA\u010c ZAPOSLENCEV"
- }
- ],
- "name": "NADOMESTILA PLA\u010c ZAPOSLENCEV"
- },
- {
- "children": [
- {
- "name": "PLA\u010cE ZAPOSLENCEV"
- }
- ],
- "name": "PLA\u010cE ZAPOSLENCEV"
- },
- {
- "children": [
- {
- "name": "REGRES ZA LETNI DOPUST, BONITETE, POVRA\u010cILA (ZA PREVOZ NA DELO IN Z NJEGA, ZA PREHRANO, ZA LO\u010cENO \u017dIVLJENJE) IN DRUGI PREJEMKI ZAPOSLENCEV"
- }
- ],
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- }
- ],
- "name": "PREJETE DONACIJE",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "PREJETE DR\u017dAVNE PODPORE",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PREJETE DR\u017dAVNE PODPORE",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "DRUGE DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DRUGE DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "REZERVACIJE IN DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "DRUGE DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DRUGE DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "DOLGORO\u010cNI DOLGOVI IZ FINAN\u010cNEGA NAJEMA",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DOLGORO\u010cNI DOLGOVI IZ FINAN\u010cNEGA NAJEMA",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "KAPITAL, DOLGORO\u010cNE OBVEZNOSTI (DOLGOVI) IN DOLGORO\u010cNE REZERVACIJE",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "KONTNI NA\u010cRT ZA GOSPODARSKE DRU\u017dBE",
- "parent_id": ""
- }
-}
\ No newline at end of file
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
deleted file mode 100644
index 8975412..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/syscohada_syscohada_chart_template.json
+++ /dev/null
@@ -1,4408 +0,0 @@
-{
- "name": "SYSCOHADA - Plan de compte",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "TRANSFERTS DE CHARGES FINANCIERES"
- },
- {
- "name": "TRANSFERTS DE CHARGES D'EXPLOITATION"
- }
- ],
- "name": "TRANSFERTS DE CHARGES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "pour risques et charges"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res"
- }
- ],
- "name": "REPRISES DE PROVISIONS FINANCI\u00c8RES"
- },
- {
- "name": "REPRISES D'AMORTISSEMENTS"
- },
- {
- "children": [
- {
- "name": "pour grosses r\u00e9parations"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations corporelles"
- },
- {
- "name": "pour risques et charges"
- }
- ],
- "name": "REPRISES DE PROVISIONS D'EXPLOITATION"
- }
- ],
- "name": "REPRISES DE PROVISIONS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "sur instruments de tr\u00e9sorerie"
- },
- {
- "name": "sur op\u00e9rations financi\u00e8res"
- },
- {
- "name": "sur rentes viag\u00e8res"
- }
- ],
- "name": "GAINS SUR RISQUES FINANCIERS"
- },
- {
- "name": "GAINS SUR CESSIONS DE TITRES DE PLACEMENT"
- },
- {
- "name": "REVENUS DE PARTICIPATIONS"
- },
- {
- "name": "ESCOMPTES OBTENUS"
- },
- {
- "name": "GAINS DE CHANGE"
- },
- {
- "name": "REVENUS DE TITRES DE PLACEMENT"
- },
- {
- "name": "INT\u00c9R\u00caTS DE PR\u00caTS"
- },
- {
- "children": [
- {
- "name": "sur risques financiers"
- },
- {
- "name": "sur titres de placement"
- },
- {
- "name": "autres charges provisionn\u00e9es financi\u00e8res"
- }
- ],
- "name": "REPRISES DE CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES"
- }
- ],
- "name": "REVENUS FINANCIERS ET PRODUITS ASSIMIL\u00c9S"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)"
- },
- {
- "name": "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)"
- }
- ],
- "name": "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN"
- },
- {
- "children": [
- {
- "name": "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs"
- },
- {
- "name": "Indemnit\u00e9s d\u2019assurances re\u00e7ues"
- }
- ],
- "name": "PRODUITS DIVERS"
- },
- {
- "children": [
- {
- "name": "sur stocks"
- },
- {
- "name": "sur risques \u00e0 court terme"
- },
- {
- "name": "sur autres charges provisionn\u00e9es"
- },
- {
- "name": "sur cr\u00e9ances"
- }
- ],
- "name": "REPRISES DE CHARGES PROVISIONN\u00c9ES D'EXPLOITATION"
- },
- {
- "name": "PRODUITS DES CESSIONS COURANTES D'IMMOBILISATIONS"
- },
- {
- "name": "QUOTE-PART DE R\u00c9SULTAT SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURIEXERCICES"
- }
- ],
- "name": "AUTRES PRODUITS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion"
- },
- {
- "name": "hors R\u00e9gion"
- },
- {
- "name": "dans la R\u00e9gion"
- }
- ],
- "name": "SERVICES VENDUS"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe hors R\u00e9gion"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion"
- },
- {
- "name": "dans la R\u00e9gion"
- },
- {
- "name": "hors R\u00e9gion"
- }
- ],
- "name": "TRAVAUX FACTUR\u00c9S"
- },
- {
- "children": [
- {
- "name": "Autres produits accessoires"
- },
- {
- "name": "Ports, emballages perdus et autres frais factur\u00e9s"
- },
- {
- "name": "Services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel"
- },
- {
- "name": "Mise \u00e0 disposition de personnel"
- },
- {
- "name": "Bonis sur reprises et cessions d'emballages"
- },
- {
- "name": "Locations"
- },
- {
- "name": "Commissions et courtages"
- },
- {
- "name": "Redevances pour brevets, logiciels, marques et droits similaires"
- }
- ],
- "name": "PRODUITS ACCESSOIRES"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe hors R\u00e9gion"
- },
- {
- "name": "dans la R\u00e9gion"
- },
- {
- "name": "hors R\u00e9gion"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion"
- }
- ],
- "name": "VENTES DE PRODUITS R\u00c9SIDUELS"
- },
- {
- "children": [
- {
- "name": "dans la R\u00e9gion"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion"
- },
- {
- "name": "hors R\u00e9gion"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion"
- }
- ],
- "name": "VENTES DE PRODUITS INTERM\u00c9DIAIRES"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion"
- },
- {
- "name": "hors R\u00e9gion"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion"
- },
- {
- "name": "dans la R\u00e9gion"
- }
- ],
- "name": "VENTES DE PRODUITS FINIS"
- },
- {
- "children": [
- {
- "name": "dans la R\u00e9gion"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion"
- },
- {
- "name": "hors R\u00e9gion"
- }
- ],
- "name": "VENTES DE MARCHANDISES"
- }
- ],
- "name": "VENTES"
- },
- {
- "children": [
- {
- "name": "SUR PRODUITS \u00c0 L'EXPORTATION"
- },
- {
- "name": "SUR PRODUITS DE P\u00c9R\u00c9QUATION"
- },
- {
- "children": [
- {
- "name": "Vers\u00e9es par des tiers"
- },
- {
- "name": "Vers\u00e9es par les organismes internationaux"
- },
- {
- "name": "Vers\u00e9es par l'\u00c9tat et les collectivit\u00e9s publiques"
- }
- ],
- "name": "AUTRES SUBVENTIONS D'EXPLOITATION"
- },
- {
- "name": "SUR PRODUITS \u00c0 L'IMPORTATION"
- }
- ],
- "name": "SUBVENTIONS D'EXPLOITATION"
- },
- {
- "children": [
- {
- "name": "IMMOBILISATIONS CORPORELLES"
- },
- {
- "name": "IMMOBILISATIONS FINANCI\u00c8RES"
- },
- {
- "name": "IMMOBILISATIONS INCORPORELLES"
- }
- ],
- "name": "PRODUCTION IMMOBILIS\u00c9E"
- },
- {
- "children": [
- {
- "name": "VARIATIONS DES STOCKS DE PRODUITS FINIS"
- },
- {
- "children": [
- {
- "name": "Produits r\u00e9siduels"
- },
- {
- "name": "Produits interm\u00e9diaires"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS"
- },
- {
- "children": [
- {
- "name": "Travaux en cours"
- },
- {
- "name": "Produits en cours"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE PRODUITS EN COURS"
- },
- {
- "children": [
- {
- "name": "Prestations de services en cours"
- },
- {
- "name": "\u00c9tudes en cours"
- }
- ],
- "name": "VARIATIONS DES EN-COURS DE SERVICES"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE BIENS ET DE SERVICES PRODUITS"
- }
- ],
- "name": "Comptes de produits"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotations aux amortissements des primes de remboursement des obligations"
- },
- {
- "name": "Autres dotations aux amortissements \u00e0 caract\u00e8re financier"
- }
- ],
- "name": "DOTATIONS AUX AMORTISSEMENTS \u00c0 CARACT\u00c8RE FINANCIER"
- },
- {
- "children": [
- {
- "name": "Dotations aux amortissements des charges immobilis\u00e9es"
- },
- {
- "name": "Dotations aux amortissements des immobilisations corporelles"
- },
- {
- "name": "Dotations aux amortissements des immobilisations incorporelles"
- }
- ],
- "name": "DOTATIONS AUX AMORTISSEMENTS D'EXPLOITATION"
- }
- ],
- "name": "DOTATIONS AUX AMORTISSEMENTS"
- },
- {
- "children": [
- {
- "name": "AUTRES IMP\u00d4TS ET TAXES"
- },
- {
- "name": "IMP\u00d4TS ET TAXES INDIRECTS"
- },
- {
- "children": [
- {
- "name": "Autres imp\u00f4ts et taxes directs"
- },
- {
- "name": "Taxes d'apprentissage"
- },
- {
- "name": "Formation professionnelle continue"
- },
- {
- "name": "Imp\u00f4ts fonciers et taxes annexes"
- },
- {
- "name": "Patentes, licences et taxes annexes"
- },
- {
- "name": "Taxes sur appointements et salaires"
- }
- ],
- "name": "IMP\u00d4TS ET TAXES DIRECTS"
- },
- {
- "children": [
- {
- "name": "Autres droits"
- },
- {
- "name": "Droits de timbre"
- },
- {
- "name": "Vignettes"
- },
- {
- "name": "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9"
- },
- {
- "name": "Droits de mutation"
- }
- ],
- "name": "DROITS D'ENREGISTREMENT"
- },
- {
- "children": [
- {
- "name": "Autres amendes p\u00e9nales et fiscales"
- },
- {
- "name": "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects"
- },
- {
- "name": "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts indirects"
- },
- {
- "name": "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs"
- },
- {
- "name": "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts directs"
- }
- ],
- "name": "P\u00c9NALIT\u00c9S ET AMENDES FISCALES"
- }
- ],
- "name": "IMP\u00d4TS ET TAXES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Concours divers"
- },
- {
- "name": "Cotisations"
- }
- ],
- "name": "COTISATIONS"
- },
- {
- "children": [
- {
- "name": "R\u00e9ceptions"
- },
- {
- "name": "Frais de recrutement du personnel"
- },
- {
- "name": "Frais de d\u00e9m\u00e9nagement"
- },
- {
- "name": "Missions"
- }
- ],
- "name": "AUTRES CHARGES EXTERNES"
- },
- {
- "children": [
- {
- "name": "Frais d'actes et de contentieux"
- },
- {
- "name": "Commissions et courtages sur achats"
- },
- {
- "name": "R\u00e9mun\u00e9rations des transitaires"
- },
- {
- "name": "Honoraires"
- },
- {
- "name": "Commissions et courtages sur ventes"
- },
- {
- "name": "Divers frais"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS D'INTERM\u00c9DIAIRES ET DE CONSEILS"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire"
- },
- {
- "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS DE PERSONNEL EXT\u00c9RIEUR \u00c0 L'ENTREPRISE"
- },
- {
- "children": [
- {
- "name": "Redevances pour brevets, licences, concessions et droits similaires"
- },
- {
- "name": "Redevances pour logiciels"
- },
- {
- "name": "Redevances pour marques"
- }
- ],
- "name": "REDEVANCES POUR BREVETS, LICENCES, LOGICIELS ET DROITS SIMILAIRES"
- },
- {
- "children": [
- {
- "name": "Commissions sur cartes de cr\u00e9dit"
- },
- {
- "name": "Frais sur titres (achat, vente, garde)"
- },
- {
- "name": "Location de coffres"
- },
- {
- "name": "Frais sur effets"
- },
- {
- "name": "Frais d'\u00e9mission d'emprunts"
- },
- {
- "name": "Autres frais bancaires"
- }
- ],
- "name": "FRAIS BANCAIRES"
- },
- {
- "name": "FRAIS DE FORMATION DU PERSONNEL"
- }
- ],
- "name": "SERVICES EXT\u00c9RIEURS B"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "pour risques et charges"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles"
- },
- {
- "name": "pour grosses r\u00e9parations"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations corporelles"
- }
- ],
- "name": "DOTATIONS AUX PROVISIONS D'EXPLOITATION"
- },
- {
- "children": [
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res"
- },
- {
- "name": "pour risques et charges"
- }
- ],
- "name": "DOTATIONS AUX PROVISIONS FINANCI\u00c8RES"
- }
- ],
- "name": "DOTATIONS AUX PROVISIONS"
- },
- {
- "children": [
- {
- "name": "QUOTE-PART DE R\u00c9SULTAT ANNUL\u00c9E SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURI-EXERCICES"
- },
- {
- "children": [
- {
- "name": "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)"
- },
- {
- "name": "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)"
- }
- ],
- "name": "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN"
- },
- {
- "name": "VALEUR COMPTABLE DES CESSIONS COURANTES D'IMMOBILISATIONS"
- },
- {
- "children": [
- {
- "name": "Clients"
- },
- {
- "name": "Autres d\u00e9biteurs"
- }
- ],
- "name": "PERTES SUR CR\u00c9ANCES CLIENTS ET AUTRES D\u00c9BITEURS"
- },
- {
- "children": [
- {
- "name": "Dons"
- },
- {
- "name": "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs"
- },
- {
- "name": "M\u00e9c\u00e9nat"
- }
- ],
- "name": "CHARGES DIVERSES"
- },
- {
- "children": [
- {
- "name": "sur risques \u00e0 court terme"
- },
- {
- "name": "sur cr\u00e9ances"
- },
- {
- "name": "sur stocks"
- },
- {
- "name": "Autres charges provisionn\u00e9es"
- }
- ],
- "name": "CHARGES PROVISIONN\u00c9ES D'EXPLOITATION"
- }
- ],
- "name": "AUTRES CHARGES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats sur dettes diverses"
- },
- {
- "name": "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs"
- },
- {
- "name": "Comptes courants bloqu\u00e9s"
- },
- {
- "name": "Int\u00e9r\u00eats sur obligations cautionn\u00e9es"
- },
- {
- "name": "Int\u00e9r\u00eats sur dettes commerciales"
- },
- {
- "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de tr\u00e9sorerie et d\u2019escompte"
- }
- ],
- "name": "AUTRES INT\u00c9R\u00caTS"
- },
- {
- "children": [
- {
- "name": "Dettes li\u00e9es \u00e0 des participations"
- },
- {
- "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit"
- },
- {
- "name": "Emprunts obligataires"
- }
- ],
- "name": "INT\u00c9R\u00caTS DES EMPRUNTS"
- },
- {
- "name": "ESCOMPTES ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats dans loyers des autres contrats"
- },
- {
- "name": "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail mobilier"
- },
- {
- "name": "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail immobilier"
- }
- ],
- "name": "INT\u00c9R\u00caTS DANS LOYERS DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S"
- },
- {
- "name": "PERTES SUR CESSIONS DE TITRES DE PLACEMENT"
- },
- {
- "name": "PERTES DE CHANGE"
- },
- {
- "children": [
- {
- "name": "sur risques financiers"
- },
- {
- "name": "Autres charges provisionn\u00e9es financi\u00e8res"
- },
- {
- "name": "sur titres de placement"
- }
- ],
- "name": "CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES"
- },
- {
- "name": "ESCOMPTES DES EFFETS DE COMMERCE"
- },
- {
- "children": [
- {
- "name": "sur instruments de tr\u00e9sorerie"
- },
- {
- "name": "sur rentes viag\u00e8res"
- },
- {
- "name": "sur op\u00e9rations financi\u00e8res"
- }
- ],
- "name": "PERTES SUR RISQUES FINANCIERS"
- }
- ],
- "name": "FRAIS FINANCIERS ET CHARGES ASSIMIL\u00c9ES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs"
- },
- {
- "name": "Suppl\u00e9ment familial"
- },
- {
- "name": "Autres r\u00e9mun\u00e9rations directes"
- },
- {
- "name": "Appointements salaires et commissions"
- },
- {
- "name": "Primes et gratifications"
- },
- {
- "name": "Cong\u00e9s pay\u00e9s"
- },
- {
- "name": "Avantages en nature"
- },
- {
- "name": "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NATIONAL"
- },
- {
- "children": [
- {
- "name": "R\u00e9mun\u00e9ration du travail de l'exploitant"
- },
- {
- "name": "Charges sociales"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS ET CHARGES SOCIALES DE L'EXPLOITANT INDIVIDUEL"
- },
- {
- "children": [
- {
- "name": "M\u00e9decine du travail et pharmacie"
- },
- {
- "name": "Versements aux Syndicats et Comit\u00e9s d'entreprise, d'\u00e9tablissement"
- },
- {
- "name": "Versements aux autres oeuvres sociales"
- },
- {
- "name": "Versements aux Comit\u00e9s d'hygi\u00e8ne et de s\u00e9curit\u00e9"
- }
- ],
- "name": "AUTRES CHARGES SOCIALES"
- },
- {
- "children": [
- {
- "name": "Suppl\u00e9ment familial"
- },
- {
- "name": "Cong\u00e9s pay\u00e9s"
- },
- {
- "name": "Appointements salaires et commissions"
- },
- {
- "name": "Autres r\u00e9mun\u00e9rations directes"
- },
- {
- "name": "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs"
- },
- {
- "name": "Avantages en nature"
- },
- {
- "name": "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche"
- },
- {
- "name": "Primes et gratifications"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NON NATIONAL"
- },
- {
- "children": [
- {
- "name": "Indemnit\u00e9s d'expatriation"
- },
- {
- "name": "Indemnit\u00e9s de logement"
- },
- {
- "name": "Autres indemnit\u00e9s et avantages divers"
- },
- {
- "name": "Indemnit\u00e9s de repr\u00e9sentation"
- }
- ],
- "name": "INDEMNIT\u00c9S FORFAITAIRES VERS\u00c9ES AU PERSONNEL"
- },
- {
- "children": [
- {
- "name": "Charges sociales sur r\u00e9mun\u00e9ration du personnel national"
- },
- {
- "name": "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national"
- }
- ],
- "name": "CHARGES SOCIALES"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire"
- },
- {
- "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entreprise"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATION TRANSF\u00c9R\u00c9E DE PERSONNEL EXT\u00c9RIEUR"
- }
- ],
- "name": "CHARGES DE PERSONNEL"
- },
- {
- "children": [
- {
- "name": "TRANSPORTS POUR LE COMPTE DE TIERS"
- },
- {
- "name": "TRANSPORTS DU PERSONNEL"
- },
- {
- "name": "TRANSPORTS DE PLIS"
- },
- {
- "children": [
- {
- "name": "Transports administratifs"
- },
- {
- "name": "Transports entre \u00e9tablissements ou chantiers"
- },
- {
- "name": "Voyages et d\u00e9placements"
- }
- ],
- "name": "AUTRES FRAIS DE TRANSPORT"
- },
- {
- "name": "TRANSPORTS SUR VENTES"
- },
- {
- "name": "TRANSPORTS SUR ACHATS()"
- }
- ],
- "name": "TRANSPORTS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournitures de magasin"
- },
- {
- "name": "Produits d'entretien"
- },
- {
- "name": "Fournitures de bureau"
- },
- {
- "name": "Mati\u00e8res combustibles"
- },
- {
- "name": "Mati\u00e8res consommables"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)"
- },
- {
- "name": "Fournitures d'atelier et d'usine"
- }
- ],
- "name": "ACHATS STOCK\u00c9S DE MATI\u00c8RES ET FOURNITURES CONSOMMABLES"
- },
- {
- "children": [
- {
- "name": "Fournitures d'entretien non stockables"
- },
- {
- "name": "Fournitures de bureau non stockables"
- },
- {
- "name": "Achats de petit mat\u00e9riel et outillage"
- },
- {
- "name": "Achats d'\u00e9tudes et prestations de services"
- },
- {
- "name": "Fournitures non stockables -Eau"
- },
- {
- "name": "Fournitures non stockables - Electricit\u00e9"
- },
- {
- "name": "Fournitures non stockables \u2013 Autres \u00e9nergies"
- },
- {
- "name": "Achats de travaux, mat\u00e9riels et \u00e9quipements"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)"
- }
- ],
- "name": "AUTRES ACHATS"
- },
- {
- "children": [
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion"
- },
- {
- "name": "hors R\u00e9gion"
- },
- {
- "name": "dans la R\u00e9gion"
- }
- ],
- "name": "ACHATS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES"
- },
- {
- "children": [
- {
- "name": "Variations des stocks d'autres approvisionnements"
- },
- {
- "name": "Variations des stocks de marchandises"
- },
- {
- "name": "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE BIENS ACHET\u00c9S"
- },
- {
- "children": [
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)"
- },
- {
- "name": "hors R\u00e9gion"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion"
- },
- {
- "name": "dans la R\u00e9gion"
- }
- ],
- "name": "ACHATS DE MARCHANDISES"
- },
- {
- "children": [
- {
- "name": "Emballages \u00e0 usage mixte"
- },
- {
- "name": "Emballages perdus"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)"
- }
- ],
- "name": "ACHATS D'EMBALLAGES"
- }
- ],
- "name": "ACHATS ET VARIATIONS DE STOCKS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Documentation technique"
- },
- {
- "name": "Documentation g\u00e9n\u00e9rale"
- },
- {
- "name": "\u00c9tudes et recherches"
- }
- ],
- "name": "\u00c9TUDES, RECHERCHES ET DOCUMENTATION"
- },
- {
- "children": [
- {
- "name": "Locations de terrains"
- },
- {
- "name": "Malis sur emballages"
- },
- {
- "name": "Locations et charges locatives diverses"
- },
- {
- "name": "Locations de mat\u00e9riels et outillages"
- },
- {
- "name": "Locations de b\u00e2timents"
- },
- {
- "name": "Locations d'emballages"
- }
- ],
- "name": "LOCATIONS ET CHARGES LOCATIVES"
- },
- {
- "children": [
- {
- "name": "Frais de t\u00e9l\u00e9phone"
- },
- {
- "name": "Frais de t\u00e9l\u00e9copie"
- },
- {
- "name": "Frais de t\u00e9lex"
- },
- {
- "name": "Autres frais de t\u00e9l\u00e9communications"
- }
- ],
- "name": "FRAIS DE T\u00c9L\u00c9COMMUNICATIONS"
- },
- {
- "children": [
- {
- "name": "Maintenance"
- },
- {
- "name": "Autres entretiens et r\u00e9parations"
- },
- {
- "name": "Entretien et r\u00e9parations des biens immobiliers"
- },
- {
- "name": "Entretien et r\u00e9parations des biens mobiliers"
- }
- ],
- "name": "ENTRETIEN, R\u00c9PARATIONS ET MAINTENANCE"
- },
- {
- "children": [
- {
- "name": "Assurances multirisques"
- },
- {
- "name": "Assurances transport sur ventes"
- },
- {
- "name": "Assurances mat\u00e9riel de transport"
- },
- {
- "name": "Assurances risques d'exploitation"
- },
- {
- "name": "Assurances transport sur achats"
- },
- {
- "name": "Assurances responsabilit\u00e9 du producteur"
- },
- {
- "name": "Assurances insolvabilit\u00e9 clients"
- },
- {
- "name": "Autres primes d'assurances"
- }
- ],
- "name": "PRIMES D'ASSURANCE"
- },
- {
- "name": "SOUS-TRAITANCE G\u00c9N\u00c9RALE"
- },
- {
- "children": [
- {
- "name": "Catalogues, imprim\u00e9s publicitaires"
- },
- {
- "name": "Autres charges de publicit\u00e9 et relations publiques"
- },
- {
- "name": "Foires et expositions"
- },
- {
- "name": "Publications"
- },
- {
- "name": "Cadeaux \u00e0 la client\u00e8le"
- },
- {
- "name": "Frais de colloques, s\u00e9minaires, conf\u00e9rences"
- },
- {
- "name": "Annonces, insertions"
- },
- {
- "name": "\u00c9chantillons"
- }
- ],
- "name": "PUBLICIT\u00c9, PUBLICATIONS, RELATIONS PUBLIQUES"
- },
- {
- "children": [
- {
- "name": "Contrats assimil\u00e9s"
- },
- {
- "name": "Cr\u00e9dit-bail mobilier"
- },
- {
- "name": "Cr\u00e9dit-bail immobilier"
- }
- ],
- "name": "REDEVANCES DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S"
- }
- ],
- "name": "SERVICES EXT\u00c9RIEURS A"
- }
- ],
- "name": "Comptes de charges"
- }
- ],
- "name": "Comptes de gestion"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "VIREMENTS DE FONDS"
- },
- {
- "name": "R\u00c9GIES D'AVANCE"
- },
- {
- "name": "ACCR\u00c9DITIFS"
- },
- {
- "name": "AUTRES VIREMENTS INTERNES"
- }
- ],
- "name": "R\u00c9GIES D'AVANCES, ACCR\u00c9DITIFS ET VIREMENTS INTERNES"
- },
- {
- "children": [
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES BANQUES"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u2019INSTRUMENTS DE TR\u00c9SORERIE"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES TITRES DE PLACEMENT"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES TITRES ET VALEURS \u00c0 ENCAISSER"
- },
- {
- "name": "RISQUES PROVISIONN\u00c9S \u00c0 CARACT\u00c8RE FINANCIER"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bons de souscription d'obligations"
- },
- {
- "name": "Bons de souscription d'actions"
- }
- ],
- "name": "BONS DE SOUSCRIPTION"
- },
- {
- "name": "AUTRES VALEURS ASSIMIL\u00c9ES"
- },
- {
- "children": [
- {
- "name": "Bons de caisse \u00e0 court terme"
- },
- {
- "name": "Titres d'organismes financiers"
- },
- {
- "name": "Titres du Tr\u00e9sor \u00e0 court terme"
- }
- ],
- "name": "TITRES DU TR\u00c9SOR ET BONS DE CAISSE \u00c0 COURT TERME"
- },
- {
- "name": "TITRES N\u00c9GOCIABLES HORS REGION"
- },
- {
- "children": [
- {
- "name": "Actions"
- },
- {
- "name": "Obligations"
- },
- {
- "name": "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "Obligations non cot\u00e9es"
- },
- {
- "name": "Obligations cot\u00e9es"
- },
- {
- "name": "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle"
- },
- {
- "name": "Autres titres conf\u00e9rant un droit de cr\u00e9ance"
- }
- ],
- "name": "OBLIGATIONS"
- },
- {
- "children": [
- {
- "name": "Actions propres"
- },
- {
- "name": "Actions cot\u00e9es"
- },
- {
- "name": "Actions non cot\u00e9es"
- },
- {
- "name": "Actions d\u00e9membr\u00e9es (certificats d'investissement ; droits de vote)"
- },
- {
- "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9"
- }
- ],
- "name": "ACTIONS"
- }
- ],
- "name": "TITRES DE PLACEMENT"
- },
- {
- "children": [
- {
- "name": "CARTES DE CR\u00c9DIT \u00c0 ENCAISSER"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats \u00e9chus des obligations"
- },
- {
- "name": "Coupons \u00e9chus"
- },
- {
- "name": "Ch\u00e8ques de voyage"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Warrants"
- }
- ],
- "name": "AUTRES VALEURS \u00c0 L'ENCAISSEMENT"
- },
- {
- "name": "EFFETS \u00c0 L'ENCAISSEMENT"
- },
- {
- "name": "CH\u00c8QUES \u00c0 ENCAISSER"
- },
- {
- "name": "EFFETS \u00c0 ENCAISSER"
- },
- {
- "name": "CH\u00c8QUES \u00c0 L'ENCAISSEMENT"
- }
- ],
- "name": "VALEURS \u00c0 ENCAISSER"
- },
- {
- "children": [
- {
- "name": "BANQUES, INTERETS COURUS"
- },
- {
- "name": "BANQUES AUTRES ETATS ZONE MONETAIRE"
- },
- {
- "name": "BANQUES AUTRES \u00c9TATS REGION"
- },
- {
- "children": [
- {
- "name": "BANQUE Y"
- },
- {
- "name": "BANQUES X"
- }
- ],
- "name": "BANQUES LOCALES"
- },
- {
- "name": "BANQUES HORS ZONE MONETAIRE"
- }
- ],
- "name": "BANQUES"
- },
- {
- "children": [
- {
- "name": "CH\u00c8QUES POSTAUX"
- },
- {
- "name": "SOCI\u00c9T\u00c9S DE GESTION ET D'INTERM\u00c9DIATION (S.G.I.)"
- },
- {
- "name": "AUTRES ORGANISMES FINANCIERS"
- },
- {
- "name": "ETABLISSEMENTS FINANCIERS, INTERETS COURUS"
- },
- {
- "name": "TR\u00c9SOR"
- }
- ],
- "name": "\u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S"
- },
- {
- "children": [
- {
- "name": "OPTIONS DE TAUX D'INT\u00c9R\u00caT"
- },
- {
- "name": "OPTIONS DE TAUX BOURSIERS"
- },
- {
- "name": "OPTIONS DE TAUX DE CHANGE"
- },
- {
- "name": "AVOIRS D'OR ET AUTRES M\u00c9TAUX PR\u00c9CIEUX ()"
- },
- {
- "name": "INSTRUMENTS DE MARCH\u00c9S \u00c0 TERME"
- }
- ],
- "name": "INSTRUMENTS DE TR\u00c9SORERIE"
- },
- {
- "children": [
- {
- "name": "BANQUES, CREDITS DE TRESORERIE, INTERETS COURUS"
- },
- {
- "name": "ESCOMPTE DE CR\u00c9DITS ORDINAIRES"
- },
- {
- "name": "ESCOMPTE DE CR\u00c9DITS DE CAMPAGNE"
- },
- {
- "name": "CR\u00c9DITS DE TR\u00c9SORERIE"
- }
- ],
- "name": "BANQUES, CR\u00c9DITS DE TR\u00c9SORERIE ET D'ESCOMPTE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
- },
- {
- "name": "en devises"
- }
- ],
- "name": "CAISSE SI\u00c8GE SOCIAL"
- },
- {
- "children": [
- {
- "name": "en devises"
- },
- {
- "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
- }
- ],
- "name": "CAISSE SUCCURSALE A"
- },
- {
- "children": [
- {
- "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
- },
- {
- "name": "en devises"
- }
- ],
- "name": "CAISSE SUCCURSALE B"
- }
- ],
- "name": "CAISSE"
- }
- ],
- "name": "Comptes financiers"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "\u00c9tat, fonds de dotation \u00e0 recevoir"
- },
- {
- "name": "\u00c9tat, obligations cautionn\u00e9es"
- },
- {
- "name": "\u00c9tat, fonds r\u00e9glement\u00e9 provisionn\u00e9"
- },
- {
- "name": "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts"
- },
- {
- "name": "\u00c9tat, subventions d'\u00e9quilibre \u00e0 recevoir"
- },
- {
- "name": "\u00c9tat, subventions d'\u00e9quipement \u00e0 recevoir"
- },
- {
- "name": "\u00c9tat, subventions d'exploitation \u00e0 recevoir"
- }
- ],
- "name": "\u00c9TAT, CR\u00c9ANCES ET DETTES DIVERSES"
- },
- {
- "children": [
- {
- "name": "\u00c9tat, cr\u00e9dit de T.V.A. \u00e0 reporter"
- },
- {
- "name": "\u00c9tat, T.V.A. due"
- }
- ],
- "name": "\u00c9TAT, T.V.A. DUE OU CR\u00c9DIT DE T.V.A."
- },
- {
- "children": [
- {
- "name": "T.V.A. transf\u00e9r\u00e9e par d'autres entreprises"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur factures non parvenues"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur achats"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur transport"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur immobilisations"
- }
- ],
- "name": "\u00c9TAT, T.V.A. R\u00c9CUP\u00c9RABLE"
- },
- {
- "children": [
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Charges \u00e0 payer"
- }
- ],
- "name": "\u00c9TAT, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
- },
- {
- "name": "\u00c9TAT, IMP\u00d4T SUR LES B\u00c9N\u00c9FICES"
- },
- {
- "children": [
- {
- "name": "Autres imp\u00f4ts et taxes"
- },
- {
- "name": "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s"
- },
- {
- "name": "Imp\u00f4ts et taxes recouvrables sur des obligataires"
- },
- {
- "name": "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques"
- },
- {
- "name": "Imp\u00f4ts et taxes d'Etat"
- },
- {
- "name": "Droits de douane"
- }
- ],
- "name": "\u00c9TAT, AUTRES IMP\u00d4TS ET TAXES"
- },
- {
- "children": [
- {
- "name": "T.V.A. factur\u00e9e sur ventes"
- },
- {
- "name": "T.V.A. factur\u00e9e sur prestations de services"
- },
- {
- "name": "T.V.A. factur\u00e9e sur travaux"
- }
- ],
- "name": "\u00c9TAT, T.V.A. FACTUR\u00c9E"
- },
- {
- "name": "\u00c9TAT, AUTRES TAXES SUR LE CHIFFRE D'AFFAIRES"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu"
- },
- {
- "name": "Imp\u00f4ts sur salaires"
- },
- {
- "name": "Contribution nationale"
- },
- {
- "name": "Contribution nationale de solidarit\u00e9"
- },
- {
- "name": "Autres imp\u00f4ts et contributions"
- }
- ],
- "name": "\u00c9TAT, IMP\u00d4TS RETENUS \u00c0 LA SOURCE"
- }
- ],
- "name": "\u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES"
- },
- {
- "children": [
- {
- "name": "CR\u00c9ANCES SUR TRAVAUX NON ENCORE FACTURABLES"
- },
- {
- "children": [
- {
- "name": "Produits"
- },
- {
- "name": "Charges"
- }
- ],
- "name": "R\u00c9PARTITION P\u00c9RIODIQUE DES CHARGES ET DES PRODUITS"
- },
- {
- "name": "PRODUITS CONSTAT\u00c9S D'AVANCE"
- },
- {
- "name": "CHARGES CONSTAT\u00c9ES D'AVANCE"
- },
- {
- "children": [
- {
- "name": "D\u00e9biteurs divers"
- },
- {
- "name": "Cr\u00e9diteurs divers"
- }
- ],
- "name": "COMPTES D'ATTENTE"
- },
- {
- "children": [
- {
- "name": "Titres de participation"
- },
- {
- "name": "Titres de placement"
- },
- {
- "name": "Titres immobilis\u00e9s"
- }
- ],
- "name": "VERSEMENTS RESTANT \u00c0 EFFECTUER SUR TITRES NON LIB\u00c9R\u00c9S"
- },
- {
- "children": [
- {
- "name": "Augmentation des cr\u00e9ances"
- },
- {
- "name": "Diminution des dettes"
- },
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
- }
- ],
- "name": "\u00c9CARTS DE CONVERSION - PASSIF"
- },
- {
- "children": [
- {
- "name": "Augmentation des dettes"
- },
- {
- "name": "Diminution des cr\u00e9ances"
- },
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
- }
- ],
- "name": "\u00c9CARTS DE CONVERSION - ACTIF"
- }
- ],
- "name": "D\u00c9BITEURS ET CR\u00c9DITEURS DIVERS"
- },
- {
- "children": [
- {
- "name": "ASSOCI\u00c9S, OP\u00c9RATIONS FAITES EN COMMUN"
- },
- {
- "children": [
- {
- "name": "Associ\u00e9s, capital appel\u00e9 non vers\u00e9"
- },
- {
- "name": "Associ\u00e9s, versements re\u00e7us sur augmentation de capital"
- },
- {
- "name": "Associ\u00e9s, versements anticip\u00e9s"
- },
- {
- "name": "Actionnaires d\u00e9faillants"
- },
- {
- "name": "Associ\u00e9s apports en nature"
- },
- {
- "name": "Associ\u00e9s apports en num\u00e9raire"
- },
- {
- "name": "Actionnaires, capital souscrit appel\u00e9 non vers\u00e9"
- },
- {
- "name": "Associ\u00e9s, autres apports"
- },
- {
- "name": "Associ\u00e9s, capital \u00e0 rembourser"
- }
- ],
- "name": "ASSOCI\u00c9S, OP\u00c9RATIONS SUR LE CAPITAL"
- },
- {
- "name": "GROUPE, COMPTES COURANTS"
- },
- {
- "name": "ACTIONNAIRES, RESTANT D\u00db SUR CAPITAL APPEL\u00c9"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats courus"
- },
- {
- "name": "Principal"
- }
- ],
- "name": "ASSOCI\u00c9S, COMPTES COURANTS"
- },
- {
- "name": "ASSOCI\u00c9S, DIVIDENDES \u00c0 PAYER"
- }
- ],
- "name": "ASSOCI\u00c9S ET GROUPE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Organismes internationaux, fonds de dotation \u00e0 recevoir"
- },
- {
- "name": "Organismes internationaux, subventions \u00e0 recevoir"
- }
- ],
- "name": "ORGANISMES INTERNATIONAUX, FONDS DE DOTATION ET SUBVENTIONS \u00c0 RECEVOIR"
- },
- {
- "name": "OP\u00c9RATIONS AVEC LES AUTRES ORGANISMES INTERNATIONAUX"
- },
- {
- "name": "OP\u00c9RATIONS AVEC LES ORGANISMES AFRICAINS"
- }
- ],
- "name": "ORGANISMES INTERNATIONAUX"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres cotisations sociales"
- },
- {
- "name": "Caisse de retraite obligatoire"
- },
- {
- "name": "Caisse de retraite facultative"
- },
- {
- "name": "Prestations familiales"
- },
- {
- "name": "Accidents de travail"
- }
- ],
- "name": "S\u00c9CURIT\u00c9 SOCIALE"
- },
- {
- "children": [
- {
- "name": "T.V.A. sur factures \u00e0 \u00e9tablir"
- },
- {
- "name": "T.V.A. factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame"
- },
- {
- "name": "Mutuelle"
- }
- ],
- "name": "AUTRES ORGANISMES SOCIAUX"
- },
- {
- "name": "CAISSES DE RETRAITE COMPL\u00c9MENTAIRE"
- },
- {
- "children": [
- {
- "name": "Charges sociales sur gratifications \u00e0 payer"
- },
- {
- "name": "Autres charges \u00e0 payer"
- },
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Charges sociales sur cong\u00e9s \u00e0 payer"
- }
- ],
- "name": "ORGANISMES SOCIAUX, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
- }
- ],
- "name": "ORGANISMES SOCIAUX"
- },
- {
- "children": [
- {
- "name": "PERSONNEL, PARTICIPATION AUX B\u00c9N\u00c9FICES"
- },
- {
- "children": [
- {
- "name": "Autres repr\u00e9sentants du personnel"
- },
- {
- "name": "D\u00e9l\u00e9gu\u00e9s du personnel"
- },
- {
- "name": "Syndicats et Comit\u00e9s d'entreprises, d'\u00c9tablissement"
- }
- ],
- "name": "REPR\u00c9SENTANTS DU PERSONNEL"
- },
- {
- "name": "PERSONNEL, R\u00c9MUN\u00c9RATIONS DUES"
- },
- {
- "children": [
- {
- "name": "Personnel, saisies-arr\u00eats"
- },
- {
- "name": "Personnel, avis \u00e0 tiers d\u00e9tenteur"
- },
- {
- "name": "Personnel, oppositions"
- }
- ],
- "name": "PERSONNEL, OPPOSITIONS, SAISIES-ARR\u00caTS"
- },
- {
- "children": [
- {
- "name": "Personnel, avances"
- },
- {
- "name": "Personnel, acomptes"
- },
- {
- "name": "Frais avanc\u00e9s et fournitures au personnel"
- }
- ],
- "name": "PERSONNEL, AVANCES ET ACOMPTES"
- },
- {
- "children": [
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Autres Charges \u00e0 payer"
- },
- {
- "name": "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer"
- }
- ],
- "name": "PERSONNEL, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
- },
- {
- "name": "PERSONNEL \u2013 D\u00c9P\u00d4TS"
- },
- {
- "children": [
- {
- "name": "Organismes sociaux rattach\u00e9s \u00e0 l'entreprise"
- },
- {
- "name": "Allocations familiales"
- },
- {
- "name": "Assistance m\u00e9dicale"
- },
- {
- "name": "Autres oeuvres sociales internes"
- }
- ],
- "name": "PERSONNEL, OEUVRES SOCIALES INTERNES"
- }
- ],
- "name": "PERSONNEL"
- },
- {
- "children": [
- {
- "name": "CLIENTS, \u00c9FFETS ESCOMPT\u00c9S NON \u00c9CHUS"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances en compte"
- },
- {
- "name": "Effets \u00e0 recevoir"
- }
- ],
- "name": "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS"
- },
- {
- "children": [
- {
- "name": "\u00c9tat et Collectivit\u00e9s publiques, Effets \u00e0 recevoir"
- },
- {
- "name": "Organismes Internationaux, Effets \u00e0 recevoir"
- },
- {
- "name": "Clients - Groupe, Effets \u00e0 recevoir"
- },
- {
- "name": "Clients, Effets \u00e0 recevoir"
- }
- ],
- "name": "CLIENTS, \u00c9FFETS \u00c0 RECEVOIR EN PORTEFEUILLE"
- },
- {
- "children": [
- {
- "name": "Clients - Groupe"
- },
- {
- "name": "Clients"
- },
- {
- "name": "Client, retenues de garantie"
- },
- {
- "name": "Clients, organismes internationaux"
- },
- {
- "name": "Clients, \u00c9tat et Collectivit\u00e9s publiques"
- },
- {
- "name": "Clients, d\u00e9gr\u00e8vement de Taxes sur la Valeur Ajout\u00e9e (T.V.A.)"
- }
- ],
- "name": "CLIENTS"
- },
- {
- "children": [
- {
- "name": "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s"
- },
- {
- "name": "Clients - Groupe, avances et acomptes re\u00e7us"
- },
- {
- "name": "Clients, avances et acomptes re\u00e7us"
- },
- {
- "name": "Rabais, Remises, Ristournes et autres avoirs \u00e0 accorder"
- }
- ],
- "name": "CLIENTS CR\u00c9DITEURS"
- },
- {
- "children": [
- {
- "name": "Clients, factures \u00e0 \u00e9tablir"
- },
- {
- "name": "Clients, int\u00e9r\u00eats courus"
- }
- ],
- "name": "CLIENTS, PRODUITS \u00c0 RECEVOIR"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances douteuses"
- },
- {
- "name": "Cr\u00e9ances litigieuses"
- }
- ],
- "name": "CR\u00c9ANCES CLIENTS LITIGIEUSES OU DOUTEUSES"
- }
- ],
- "name": "CLIENTS ET COMPTES RATTACH\u00c9S"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournisseurs cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre"
- },
- {
- "name": "Fournisseurs - Groupe avances et acomptes vers\u00e9s"
- },
- {
- "name": "Fournisseurs sous-traitants avances et acomptes vers\u00e9s"
- },
- {
- "name": "Fournisseurs avances et acomptes vers\u00e9s"
- },
- {
- "name": "Rabais, Remises, Ristournes et autres avoirs \u00e0 obtenir"
- }
- ],
- "name": "FOURNISSEURS D\u00c9BITEURS"
- },
- {
- "children": [
- {
- "name": "Fournisseur, retenues de garantie"
- },
- {
- "name": "Fournisseurs Groupe"
- },
- {
- "name": "Fournisseurs sous-traitants"
- },
- {
- "name": "Fournisseurs"
- }
- ],
- "name": "FOURNISSEURS, DETTES EN COMPTE"
- },
- {
- "children": [
- {
- "name": "Fournisseurs, Effets \u00e0 payer"
- },
- {
- "name": "Fournisseurs sous-traitants, Effets \u00e0 payer"
- },
- {
- "name": "Fournisseurs - Groupe, Effets \u00e0 payer"
- }
- ],
- "name": "FOURNISSEURS, EFFETS \u00c0 PAYER"
- },
- {
- "children": [
- {
- "name": "Fournisseurs"
- },
- {
- "name": "Fournisseurs sous-traitants"
- },
- {
- "name": "Fournisseurs - Groupe"
- },
- {
- "name": "Fournisseurs, int\u00e9r\u00eats courus"
- }
- ],
- "name": "FOURNISSEURS, FACTURES NON PARVENUES"
- }
- ],
- "name": "FOURNISSEURS ET COMPTES RATTACH\u00c9S"
- },
- {
- "children": [
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES INTERNATIONAUX"
- },
- {
- "children": [
- {
- "name": "Sur op\u00e9rations H.A.O."
- },
- {
- "name": "Sur op\u00e9rations d'exploitation"
- }
- ],
- "name": "RISQUES PROVISIONN\u00c9S"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances sur cessions d'immobilisations"
- },
- {
- "name": "Cr\u00e9ances sur cessions de titres de placement"
- },
- {
- "name": "Autres cr\u00e9ances H.A.O."
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES DE CR\u00c9ANCES H.A.O."
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u00c9BITEURS DIVERS"
- },
- {
- "children": [
- {
- "name": "Associ\u00e9s, op\u00e9rations faites en commun"
- },
- {
- "name": "Groupe, comptes courants"
- },
- {
- "name": "Associ\u00e9s, comptes courants"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ASSOCI\u00c9S ET GROUPE"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES SOCIAUX"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES PERSONNEL"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances douteuses"
- },
- {
- "name": "Cr\u00e9ances litigieuses"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES CLIENTS"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES FOURNISSEURS"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S (TIERS)"
- },
- {
- "children": [
- {
- "name": "AUTRES CR\u00c9ANCES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)"
- },
- {
- "name": "AUTRES DETTES HORS ACTIVITES ORDINAIRES (H.A.O.)"
- },
- {
- "children": [
- {
- "name": "Factures \u00e0 \u00e9tablir"
- },
- {
- "name": "Effets \u00e0 recevoir"
- },
- {
- "name": "En compte"
- },
- {
- "name": "Retenues de garantie"
- }
- ],
- "name": "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS"
- },
- {
- "name": "CR\u00c9ANCES SUR CESSIONS DE TITRES DE PLACEMENT"
- },
- {
- "children": [
- {
- "name": "Factures non parvenues"
- },
- {
- "name": "Immobilisations incorporelles"
- },
- {
- "name": "Retenues de garantie"
- },
- {
- "name": "Immobilisations corporelles"
- }
- ],
- "name": "FOURNISSEURS D'INVESTISSEMENTS"
- },
- {
- "name": "FOURNISSEURS D'INVESTISSEMENTS, EFFETS \u00c0 PAYER"
- },
- {
- "name": "DETTES SUR ACQUISITION DE TITRES DE PLACEMENT"
- }
- ],
- "name": "CR\u00c9ANCES ET DETTES HORS ACTIVIT\u00c9S ORDINAIRES (HAO)"
- }
- ],
- "name": "Comptes de tiers"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "COMPTES DE LIAISON DES SOCI\u00c9T\u00c9S EN PARTICIPATION"
- },
- {
- "children": [
- {
- "name": "Dettes li\u00e9es \u00e0 des participations (groupe)"
- },
- {
- "name": "Dettes li\u00e9es \u00e0 des participations (hors groupe)"
- }
- ],
- "name": "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS"
- },
- {
- "name": "INT\u00c9R\u00caTS COURUS SUR DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS"
- },
- {
- "name": "DETTES LI\u00c9ES \u00c0 DES SOCI\u00c9T\u00c9S EN PARTICIPATION"
- },
- {
- "name": "COMPTES PERMANENTS NON BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES"
- },
- {
- "name": "COMPTES PERMANENTS BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES"
- },
- {
- "name": "COMPTES DE LIAISON PRODUITS"
- },
- {
- "name": "COMPTES DE LIAISON CHARGES"
- }
- ],
- "name": "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS ET COMPTES DE LIAISON DES ETABLISSEMENTS ET SOCI\u00c9T\u00c9S EN PARTICIPATION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres provisions financi\u00e8res pour risques et charges"
- },
- {
- "name": "Provisions de propre assureur"
- },
- {
- "name": "Provisions pour renouvellement des immobilisations (entreprises concessionnaires)"
- },
- {
- "name": "Provisions pour amendes et p\u00e9nalit\u00e9s"
- }
- ],
- "name": "AUTRES PROVISIONS FINANCI\u00c8RES POUR RISQUES ET CHARGES"
- },
- {
- "name": "PROVISIONS POUR PENSIONS ET OBLIGATIONS SIMILAIRES"
- },
- {
- "children": [
- {
- "name": "Provisions pour grosses r\u00e9parations"
- }
- ],
- "name": "PROVISIONS POUR CHARGES \u00c0 REPARTIR SUR PLUSIEURS EXERCICES"
- },
- {
- "name": "PROVISIONS POUR PERTES DE CHANGE"
- },
- {
- "name": "PROVISIONS POUR IMP\u00d4TS"
- },
- {
- "name": "PROVISIONS POUR GARANTIES DONN\u00c9ES AUX CLIENTS"
- },
- {
- "name": "PROVISIONS POUR PERTES SUR MARCH\u00c9S \u00c0 ACH\u00c8VEMENT FUTUR"
- },
- {
- "name": "PROVISIONS POUR LITIGES"
- }
- ],
- "name": "PROVISIONS FINANCIERES POUR RISQUES ET CHARGES"
- },
- {
- "children": [
- {
- "name": "AUTRES SUBVENTIONS D'INVESTISSEMENT"
- },
- {
- "children": [
- {
- "name": "Autres"
- },
- {
- "name": "\u00c9tat"
- },
- {
- "name": "D\u00e9partements"
- },
- {
- "name": "R\u00e9gions"
- },
- {
- "name": "Entreprises publiques ou mixtes"
- },
- {
- "name": "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es"
- },
- {
- "name": "Organismes internationaux"
- },
- {
- "name": "Entreprises et organismes priv\u00e9s"
- }
- ],
- "name": "SUBVENTIONS D'\u00c9QUIPEMENT A"
- },
- {
- "name": "SUBVENTIONS D'\u00c9QUIPEMENT B"
- }
- ],
- "name": "SUBVENTIONS D'INVESTISSEMENT"
- },
- {
- "children": [
- {
- "name": "AUTRES PROVISIONS ET FONDS R\u00c9GLEMENTES"
- },
- {
- "name": "PLUS-VALUES DE CESSION \u00c0 R\u00c9INVESTIR"
- },
- {
- "children": [
- {
- "name": "Pr\u00e9l\u00e8vement pour le Budget"
- },
- {
- "name": "Fonds National"
- }
- ],
- "name": "FONDS R\u00c9GLEMENT\u00c9S"
- },
- {
- "name": "AMORTISSEMENTS D\u00c9ROGATOIRES"
- },
- {
- "children": [
- {
- "name": "Hausse de prix"
- },
- {
- "name": "Fluctuation des cours"
- }
- ],
- "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX STOCKS"
- },
- {
- "name": "PROVISIONS POUR INVESTISSEMENT"
- },
- {
- "name": "PROVISION SP\u00c9CIALE DE R\u00c9\u00c9VALUATION"
- },
- {
- "children": [
- {
- "name": "Reconstitution des gisements miniers et p\u00e9troliers"
- }
- ],
- "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX IMMOBILISATIONS"
- }
- ],
- "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES ET FONDS ASSIMIL\u00c9S"
- },
- {
- "children": [
- {
- "name": "AVANCES RE\u00c7UES DE L'\u00c9TAT"
- },
- {
- "name": "EMPRUNTS ET DETTES AUPR\u00c8S DES \u00c9TABLISSEMENTS DE CR\u00c9DIT"
- },
- {
- "children": [
- {
- "name": "Emprunts obligataires convertibles"
- },
- {
- "name": "Emprunts obligataires ordinaires"
- },
- {
- "name": "Autres emprunts obligataires"
- }
- ],
- "name": "EMPRUNTS OBLIGATAIRES"
- },
- {
- "children": [
- {
- "name": "Avances bloqu\u00e9es pour augmentation du capital"
- },
- {
- "name": "Avances conditionn\u00e9es par les autres organismes africains"
- },
- {
- "name": "Avances conditionn\u00e9es par l'\u00c9tat"
- },
- {
- "name": "Avances conditionn\u00e9es par les organismes internationaux"
- },
- {
- "name": "Droits du conc\u00e9dant exigibles en nature"
- }
- ],
- "name": "AVANCES ASSORTIES DE CONDITIONS PARTICULI\u00c8RES"
- },
- {
- "children": [
- {
- "name": "sur autres emprunts et dettes"
- },
- {
- "name": "sur avances assorties de conditions particuli\u00e8res"
- },
- {
- "name": "sur avances re\u00e7ues et comptes courants bloqu\u00e9s"
- },
- {
- "name": "sur d\u00e9p\u00f4ts et cautionnements re\u00e7us"
- },
- {
- "name": "sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit"
- },
- {
- "name": "sur avances re\u00e7ues de l'\u00c9tat"
- },
- {
- "name": "sur emprunts obligataires"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "Cautionnements"
- },
- {
- "name": "D\u00e9p\u00f4ts"
- }
- ],
- "name": "D\u00c9P\u00d4TS ET CAUTIONNEMENTS RECUS"
- },
- {
- "name": "AVANCES RE\u00c7UES ET COMPTES COURANTS BLOQU\u00c9S"
- },
- {
- "children": [
- {
- "name": "Dettes du conc\u00e9dant exigibles en nature"
- },
- {
- "name": "Emprunts participatifs"
- },
- {
- "name": "Participation des travailleurs aux b\u00e9n\u00e9fices"
- },
- {
- "name": "Rentes viag\u00e8res capitalis\u00e9es"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s"
- }
- ],
- "name": "AUTRES EMPRUNTS ET DETTES"
- }
- ],
- "name": "EMPRUNTS ET DETTES ASSIMIL\u00c9ES"
- },
- {
- "children": [
- {
- "name": "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL IMMOBILIER"
- },
- {
- "name": "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL MOBILIER"
- },
- {
- "children": [
- {
- "name": "sur emprunts \u00e9quivalents d\u2019autres contrats"
- },
- {
- "name": "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail mobilier"
- },
- {
- "name": "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail immobilier"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "name": "EMPRUNTS \u00c9QUIVALENTS D\u2019AUTRES CONTRATS"
- }
- ],
- "name": "DETTES DE CR\u00c9DIT - BAIL ET CONTRATS ASSIMIL\u00c9S"
- },
- {
- "children": [
- {
- "name": "ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPEL\u00c9"
- },
- {
- "children": [
- {
- "name": "Capital souscrit, appel\u00e9, vers\u00e9, amorti"
- },
- {
- "name": "Capital souscrit, non appel\u00e9"
- },
- {
- "name": "Capital souscrit, appel\u00e9, vers\u00e9, non amorti"
- },
- {
- "name": "Capital souscrit, appel\u00e9, non vers\u00e9"
- },
- {
- "name": "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res"
- }
- ],
- "name": "CAPITAL SOCIAL"
- },
- {
- "name": "CAPITAL PERSONNEL"
- },
- {
- "children": [
- {
- "name": "Autres dotations"
- },
- {
- "name": "Dotation initiale"
- },
- {
- "name": "Dotations compl\u00e9mentaires"
- }
- ],
- "name": "CAPITAL PAR DOTATION"
- },
- {
- "children": [
- {
- "name": "Autres primes"
- },
- {
- "name": "Primes d'\u00e9mission"
- },
- {
- "name": "Primes de fusion"
- },
- {
- "name": "Primes d'apport"
- },
- {
- "name": "Primes de conversion"
- }
- ],
- "name": "PRIMES LI\u00c9ES AUX CAPITAUX PROPRES"
- },
- {
- "children": [
- {
- "name": "Pr\u00e9l\u00e8vements d\u2019autoconsommation"
- },
- {
- "name": "Op\u00e9rations courantes"
- },
- {
- "name": "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles"
- },
- {
- "name": "Apports temporaires"
- },
- {
- "name": "Autres pr\u00e9l\u00e8vements"
- }
- ],
- "name": "COMPTE DE L'EXPLOITANT"
- },
- {
- "children": [
- {
- "name": "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale"
- },
- {
- "name": "\u00c9carts de r\u00e9\u00e9valuation libre"
- }
- ],
- "name": "\u00c9CARTS DE R\u00c9\u00c9VALUATION"
- }
- ],
- "name": "CAPITAL"
- },
- {
- "children": [
- {
- "name": "R\u00c9SERVES STATUTAIRES OU CONTRACTUELLES"
- },
- {
- "name": "R\u00c9SERVE L\u00c9GALE"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves facultatives"
- },
- {
- "name": "R\u00e9serves diverses"
- }
- ],
- "name": "AUTRES R\u00c9SERVES"
- },
- {
- "children": [
- {
- "name": "Autres r\u00e9serves r\u00e9glement\u00e9es"
- },
- {
- "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement"
- },
- {
- "name": "R\u00e9serves de plus-values nettes \u00e0 long terme"
- }
- ],
- "name": "R\u00c9SERVES R\u00c9GLEMENT\u00c9ES"
- }
- ],
- "name": "R\u00c9SERVES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Perte - Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s"
- },
- {
- "name": "Perte nette \u00e0 reporter"
- }
- ],
- "name": "REPORT \u00c0 NOUVEAU D\u00c9BITEUR"
- },
- {
- "name": "REPORT \u00c0 NOUVEAU CR\u00c9DITEUR"
- }
- ],
- "name": "REPORT \u00c0 NOUVEAU"
- },
- {
- "children": [
- {
- "name": "R\u00c9SULTAT HORS ACTIVIT\u00c9S ORDINAIRES (R.H.A.O.)"
- },
- {
- "name": "R\u00c9SULTAT NET : PERTE"
- },
- {
- "name": "EXC\u00c9DENT BRUT D'EXPLOITATION (E.B.E.)"
- },
- {
- "name": "R\u00c9SULTAT D'EXPLOITATION (R.E.)"
- },
- {
- "name": "R\u00c9SULTAT FINANCIER (R.F.)"
- },
- {
- "name": "R\u00c9SULTAT DES ACTIVIT\u00c9S ORDINAIRES (R.A.O.)"
- },
- {
- "children": [
- {
- "name": "R\u00e9sultat en instance d'affectation : Perte"
- },
- {
- "name": "R\u00e9sultat en instance d'affectation : B\u00e9n\u00e9fice"
- }
- ],
- "name": "R\u00c9SULTAT EN INSANCE D\u2019AFFECTATION"
- },
- {
- "name": "R\u00c9SULTAT NET : B\u00c9N\u00c9FICE"
- },
- {
- "children": [
- {
- "name": "Marge brute sur marchandises"
- },
- {
- "name": "Marge brute sur mati\u00e8res"
- }
- ],
- "name": "MARGE BRUTE (M.B.)"
- },
- {
- "name": "VALEUR AJOUT\u00c9E (V.A.)"
- }
- ],
- "name": "R\u00c9SULTAT NET DE L'EXERCICE"
- }
- ],
- "name": "Comptes de capitaux"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "MATI\u00c8RES A"
- },
- {
- "name": "FOURNITURES (A,B)"
- },
- {
- "name": "MATI\u00c8RES B"
- }
- ],
- "name": "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES"
- },
- {
- "children": [
- {
- "name": "FOURNITURES D'ATELIER ET D'USINE"
- },
- {
- "name": "FOURNITURES DE MAGASIN"
- },
- {
- "name": "MATI\u00c8RES CONSOMMABLES"
- },
- {
- "name": "FOURNITURES DE BUREAU"
- },
- {
- "children": [
- {
- "name": "Autres emballages"
- },
- {
- "name": "Emballages perdus"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables"
- },
- {
- "name": "Emballages \u00e0 usage mixte"
- }
- ],
- "name": "EMBALLAGES"
- },
- {
- "name": "AUTRES MATI\u00c8RES"
- }
- ],
- "name": "AUTRES APPROVISIONNEMENTS"
- },
- {
- "children": [
- {
- "name": "MARCHANDISES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)"
- },
- {
- "children": [
- {
- "name": "Marchandises A2"
- },
- {
- "name": "Marchandises A1"
- }
- ],
- "name": "MARCHANDISES A"
- },
- {
- "children": [
- {
- "name": "Marchandises B1"
- },
- {
- "name": "Marchandises B2"
- }
- ],
- "name": "MARCHANDISES B"
- }
- ],
- "name": "MARCHANDISES"
- },
- {
- "children": [
- {
- "name": "PRODUITS FINIS A"
- },
- {
- "name": "PRODUITS FINIS B"
- }
- ],
- "name": "PRODUITS FINIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "D\u00e9chets"
- },
- {
- "name": "Mati\u00e8res de R\u00e9cup\u00e9ration"
- },
- {
- "name": "Rebuts"
- }
- ],
- "name": "PRODUITS R\u00c9SIDUELS"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires A"
- },
- {
- "name": "Produits interm\u00e9diaires B"
- }
- ],
- "name": "PRODUITS INTERM\u00c9DIAIRES"
- }
- ],
- "name": "PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires A"
- },
- {
- "name": "Produits interm\u00e9diaires B"
- }
- ],
- "name": "PRODUITS INTERM\u00c9DIAIRES EN COURS"
- },
- {
- "children": [
- {
- "name": "Travaux en cours T2"
- },
- {
- "name": "Travaux en cours T1"
- }
- ],
- "name": "TRAVAUX EN COURS"
- },
- {
- "children": [
- {
- "name": "Produits en cours P2"
- },
- {
- "name": "Produits en cours P1"
- }
- ],
- "name": "PRODUITS EN COURS"
- },
- {
- "children": [
- {
- "name": "Produits r\u00e9siduels A"
- },
- {
- "name": "Produits r\u00e9siduels B"
- }
- ],
- "name": "PRODUITS R\u00c9SIDUELS EN COURS"
- }
- ],
- "name": "PRODUITS EN COURS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prestations de services S2"
- },
- {
- "name": "Prestations de services S1"
- }
- ],
- "name": "PRESTATIONS DE SERVICES EN COURS"
- },
- {
- "children": [
- {
- "name": "\u00c9tudes en cours E2"
- },
- {
- "name": "\u00c9tudes en cours E1"
- }
- ],
- "name": "\u00c9TUDES EN COURS"
- }
- ],
- "name": "SERVICES EN COURS"
- },
- {
- "children": [
- {
- "name": "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES EN COURS DE ROUTE"
- },
- {
- "children": [
- {
- "name": "Stock en consignation"
- },
- {
- "name": "Stock en d\u00e9p\u00f4t"
- }
- ],
- "name": "STOCK EN CONSIGNATION OU EN D\u00c9P\u00d4T"
- },
- {
- "name": "MARCHANDISES EN COURS DE ROUTE"
- },
- {
- "name": "AUTRES APPROVISIONNEMENTS EN COURS DE ROUTE"
- },
- {
- "name": "PRODUITS FINIS EN COURS DE ROUTE"
- },
- {
- "name": "STOCK PROVENANT D'IMMOBILISATIONS MISES HORS SERVICE OU AU REBUT"
- }
- ],
- "name": "STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T"
- },
- {
- "children": [
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MARCHANDISES"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS D'AUTRES APPOVISIONNEMENTS"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES PRODUCTIONS EN COURS"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES SERVICES EN COURS"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS FINIS"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS"
- }
- ],
- "name": "Comptes de stocks et d'en-cours"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "FONDS COMMERCIAL"
- },
- {
- "name": "MARQUES"
- },
- {
- "name": "INVESTISSEMENTS DE CR\u00c9ATION"
- },
- {
- "name": "DROIT AU BAIL"
- },
- {
- "name": "FRAIS DE RECHERCHE ET DE D\u00c9VELOPPEMENT"
- },
- {
- "name": "LOGICIELS"
- },
- {
- "name": "BREVETS, LICENCES, CONCESSIONS ET DROITS SIMILAIRES"
- },
- {
- "children": [
- {
- "name": "Autres droits et valeurs incorporels"
- },
- {
- "name": "Frais de recherche et de d\u00e9veloppement"
- },
- {
- "name": "Logiciels"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES EN COURS"
- },
- {
- "name": "AUTRES DROITS ET VALEURS INCORPORELS"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Charges \u00e0 \u00e9taler"
- },
- {
- "name": "Frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Charges diff\u00e9r\u00e9es"
- },
- {
- "name": "Frais d'acquisition d'immobilisations"
- }
- ],
- "name": "CHARGES \u00c0 R\u00c9PARTIR SUR PLUSIEURS EXERCICES"
- },
- {
- "children": [
- {
- "name": "Frais de fonctionnement ant\u00e9rieurs au d\u00e9marrage"
- },
- {
- "name": "Frais de modification du capital (fusions, scissions, transformations)"
- },
- {
- "name": "Frais d'entr\u00e9e \u00e0 la Bourse"
- },
- {
- "name": "Frais de restructuration"
- },
- {
- "name": "Frais de constitution"
- },
- {
- "name": "Frais de prospection"
- },
- {
- "name": "Frais de publicit\u00e9 et de lancement"
- },
- {
- "name": "Frais divers d'\u00e9tablissement"
- }
- ],
- "name": "FRAIS D'\u00c9TABLISSEMENT"
- },
- {
- "children": [
- {
- "name": "Obligations ordinaires"
- },
- {
- "name": "Obligations convertibles"
- },
- {
- "name": "Autres emprunts obligataires"
- }
- ],
- "name": "PRIMES DE REMBOURSEMENT DES OBLIGATIONS"
- }
- ],
- "name": "CHARGES IMMOBILIS\u00c9ES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres terrains"
- },
- {
- "name": "Terrains nus"
- },
- {
- "name": "Terrains agricoles et forestiers"
- },
- {
- "name": "Terrains de gisement"
- }
- ],
- "name": "AM\u00c9NAGEMENTS DE TERRAINS EN COURS"
- },
- {
- "children": [
- {
- "name": "Autres terrains nus"
- },
- {
- "name": "Terrains \u00e0 b\u00e2tir"
- }
- ],
- "name": "TERRAINS NUS"
- },
- {
- "children": [
- {
- "name": "Terrains d'exploitation foresti\u00e8re"
- },
- {
- "name": "Terrains d'exploitation agricole"
- },
- {
- "name": "Autres terrains"
- }
- ],
- "name": "TERRAINS AGRICOLES ET FORESTIERS"
- },
- {
- "children": [
- {
- "name": "Autres terrains b\u00e2tis"
- },
- {
- "name": "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles"
- },
- {
- "name": "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles"
- },
- {
- "name": "pour b\u00e2timents industriels et agricoles"
- },
- {
- "name": "pour b\u00e2timents administratifs et commerciaux"
- }
- ],
- "name": "TERRAINS B\u00c2TIS"
- },
- {
- "children": [
- {
- "name": "Plantation d'arbres et d'arbustes"
- },
- {
- "name": "Autres travaux"
- }
- ],
- "name": "TRAVAUX DE MISE EN VALEUR DES TERRAINS"
- },
- {
- "children": [
- {
- "name": "Carri\u00e8res"
- }
- ],
- "name": "TERRAINS DE GISEMENT"
- },
- {
- "children": [
- {
- "name": "Parkings"
- }
- ],
- "name": "TERRAINS AM\u00c9NAG\u00c9S"
- },
- {
- "name": "TERRAINS MIS EN CONCESSION"
- },
- {
- "children": [
- {
- "name": "Autres terrains"
- },
- {
- "name": "Terrains des logements affect\u00e9s au personnel"
- },
- {
- "name": "Terrains des immeubles de rapport"
- }
- ],
- "name": "AUTRES TERRAINS"
- }
- ],
- "name": "TERRAINS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Collections et oeuvres d\u2019art"
- }
- ],
- "name": "AUTRES MAT\u00c9RIELS"
- },
- {
- "children": [
- {
- "name": "Autres mat\u00e9riels"
- },
- {
- "name": "Mat\u00e9riel et outillage industriel et commercial"
- },
- {
- "name": "Mat\u00e9riel et outillage agricole"
- },
- {
- "name": "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable"
- },
- {
- "name": "Mat\u00e9riel et mobilier de bureau"
- },
- {
- "name": "Mat\u00e9riel de transport"
- },
- {
- "name": "Immobilisations animales et agricoles"
- },
- {
- "name": "Agencements et am\u00e9nagements du mat\u00e9riel"
- }
- ],
- "name": "MAT\u00c9RIEL EN COURS"
- },
- {
- "children": [
- {
- "name": "Plantations agricoles"
- },
- {
- "name": "Cheptel, animaux de trait"
- },
- {
- "name": "Animaux de garde"
- },
- {
- "name": "Cheptel, animaux reproducteurs"
- },
- {
- "name": "Autres"
- }
- ],
- "name": "IMMOBILISATIONS ANIMALES ET AGRICOLES"
- },
- {
- "name": "AGENCEMENTS ET AM\u00c9NAGEMENTS DU MAT\u00c9RIEL"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel et mobilier des logements du personnel"
- },
- {
- "name": "Mat\u00e9riel et mobilier des immeubles de rapport"
- },
- {
- "name": "Mobilier de bureau"
- },
- {
- "name": "Mat\u00e9riel bureautique"
- },
- {
- "name": "Mat\u00e9riel informatique"
- },
- {
- "name": "Mat\u00e9riel de bureau"
- }
- ],
- "name": "MAT\u00c9RIEL ET MOBILIER"
- },
- {
- "children": [
- {
- "name": "Autres (v\u00e9lo, mobylette, moto)"
- },
- {
- "name": "Mat\u00e9riel naval"
- },
- {
- "name": "Mat\u00e9riel a\u00e9rien"
- },
- {
- "name": "Mat\u00e9riel hippomobile"
- },
- {
- "name": "Mat\u00e9riel automobile"
- },
- {
- "name": "Mat\u00e9riel ferroviaire"
- },
- {
- "name": "Mat\u00e9riel fluvial, lagunaire"
- }
- ],
- "name": "MAT\u00c9RIEL DE TRANSPORT"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel agricole"
- },
- {
- "name": "Outillage agricole"
- }
- ],
- "name": "MAT\u00c9RIEL ET OUTILLAGE AGRICOLE"
- },
- {
- "name": "MAT\u00c9RIEL D\u2019EMBALLAGE R\u00c9CUP\u00c9RABLE ET IDENTIFIABLE"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel industriel"
- },
- {
- "name": "Outillage industriel"
- },
- {
- "name": "Mat\u00e9riel commercial"
- },
- {
- "name": "Outillage commercial"
- }
- ],
- "name": "MAT\u00c9RIEL ET OUTILLAGE INDUSTRIEL ET COMMERCIAL"
- }
- ],
- "name": "MAT\u00c9RIEL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Avances \u00e0 des Groupements d'int\u00e9r\u00eat \u00e9conomique (G.I.E.)"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)"
- }
- ],
- "name": "CR\u00c9ANCES RATTACH\u00c9ES \u00c0 DES PARTICIPATIONS ET AVANCES \u00c0 DES G.I.E."
- },
- {
- "children": [
- {
- "name": "Immobilisations financi\u00e8res diverses"
- },
- {
- "name": "Pr\u00eats au personnel"
- },
- {
- "name": "Cr\u00e9ances sur l'Etat"
- },
- {
- "name": "Pr\u00eats et cr\u00e9ances non commerciales"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations"
- },
- {
- "name": "Titres immobilis\u00e9s"
- },
- {
- "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "Cautionnements sur autres op\u00e9rations"
- },
- {
- "name": "Cautionnements sur march\u00e9s publics"
- },
- {
- "name": "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie"
- },
- {
- "name": "D\u00e9p\u00f4ts pour le gaz"
- },
- {
- "name": "D\u00e9p\u00f4ts pour l\u2019eau"
- },
- {
- "name": "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9"
- },
- {
- "name": "D\u00e9p\u00f4ts pour loyers d\u2019avance"
- },
- {
- "name": "Autres d\u00e9p\u00f4ts et cautionnements"
- }
- ],
- "name": "D\u00c9P\u00d4TS ET CAUTIONNEMENTS VERS\u00c9S"
- },
- {
- "children": [
- {
- "name": "Parts de fonds commun de placement (F.C.P.)"
- },
- {
- "name": "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (T.I.A.P.)"
- },
- {
- "name": "Titres participatifs"
- },
- {
- "name": "Certificats d\u2019investissement"
- },
- {
- "name": "Autres titres immobilis\u00e9s"
- }
- ],
- "name": "TITRES IMMOBILIS\u00c9S"
- },
- {
- "children": [
- {
- "name": "Retenues de garantie"
- },
- {
- "name": "Fonds r\u00e9glement\u00e9"
- },
- {
- "name": "Autres"
- }
- ],
- "name": "CR\u00c9ANCES SUR L\u2019\u00c9TAT"
- },
- {
- "children": [
- {
- "name": "Autres pr\u00eats (frais d\u2019\u00e9tudes\u2026)"
- },
- {
- "name": "Pr\u00eats mobiliers et d\u2019installation"
- },
- {
- "name": "Pr\u00eats immobiliers"
- }
- ],
- "name": "PR\u00caTS AU PERSONNEL"
- },
- {
- "children": [
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Pr\u00eats aux associ\u00e9s"
- },
- {
- "name": "Pr\u00eats participatifs"
- },
- {
- "name": "Titres pr\u00eat\u00e9s"
- }
- ],
- "name": "PR\u00caTS ET CR\u00c9ANCES NON COMMERCIALES"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances diverses groupe"
- },
- {
- "name": "Cr\u00e9ances divers hors groupe"
- },
- {
- "name": "Or et m\u00e9taux pr\u00e9cieux ()"
- }
- ],
- "name": "IMMOBILISATIONS FINANCI\u00c8RES DIVERSES"
- }
- ],
- "name": "AUTRES IMMOBLISATIONS FINANCI\u00c8RES"
- },
- {
- "children": [
- {
- "name": "PARTICIPATIONS DANS DES ORGANISMES PROFESSIONNELS"
- },
- {
- "name": "PARTS DANS DES GROUPEMENTS D\u2019INT\u00c9R\u00caT \u00c9CONOMIQUE (G.I.E.)"
- },
- {
- "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE EXCLUSIF"
- },
- {
- "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE CONJOINT"
- },
- {
- "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S CONF\u00c9RANT UNE INFLUENCE NOTABLE"
- },
- {
- "name": "AUTRES TITRES DE PARTICIPATION"
- }
- ],
- "name": "TITRES DE PARTICIPATION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage agricole"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres mat\u00e9riels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation de mat\u00e9riel en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage industriel et commercial"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations animales et agricoles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des agencements et am\u00e9nagements du mat\u00e9riel"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et mobilier"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel de transport"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DE MAT\u00c9RIEL"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des d\u00e9p\u00f4ts et cautionnements vers\u00e9s"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres immobilis\u00e9s"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances sur l'Etat"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats au personnel"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats et cr\u00e9ances non commerciales"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances financi\u00e8res diverses"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AUTRES IMMOBILISATIONS FINANCI\u00c8RES"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres titres de participation"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des participations dans des organismes professionnels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des parts dans des GIE"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TITRES DE PARTICIPATION"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres droits et valeurs incorporels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des logiciels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des brevets, licences, concessions et droits similaires"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du fonds commercial"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des marques"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des investissements de cr\u00e9ation"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du droit au bail"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES IMMOBILISATIONS INCORPORELLES"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations corporelles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations incorporelles"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres installations et agencements"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des ouvrages d'infrastructures"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles et commerciaux mis en concession"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de bureaux"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des installations techniques"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents et installations en cours"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains agricoles et forestiers"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains nus"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains b\u00e2tis"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des travaux de mise en valeur des terrains"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains de gisement"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains am\u00e9nag\u00e9s"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains mis en concession"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres terrains"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de terrains en cours"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TERRAINS"
- }
- ],
- "name": "PROVISIONS POUR DEPRECIATION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements des terrains de gisement"
- },
- {
- "name": "Amortissements des travaux de mise en valeur des terrains"
- },
- {
- "name": "Amortissements des terrains agricoles et forestiers"
- }
- ],
- "name": "AMORTISSEMENTS DES TERRAINS"
- },
- {
- "children": [
- {
- "name": "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui"
- },
- {
- "name": "Amortissements des ouvrages d'infrastructure"
- },
- {
- "name": "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession"
- },
- {
- "name": "Amortissements des installations techniques"
- },
- {
- "name": "Amortissements des am\u00e9nagements de bureaux"
- },
- {
- "name": "Amortissements des autres installations et agencements"
- },
- {
- "name": "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre"
- }
- ],
- "name": "AMORTISSEMENTS DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "Amortissements du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable"
- },
- {
- "name": "Amortissements du mat\u00e9riel et outillage agricole"
- },
- {
- "name": "Amortissements du mat\u00e9riel et outillage industriel et commercial"
- },
- {
- "name": "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel"
- },
- {
- "name": "Amortissements des immobilisations animales et agricoles"
- },
- {
- "name": "Amortissements du mat\u00e9riel de transport"
- },
- {
- "name": "Amortissements du mat\u00e9riel et mobilier"
- },
- {
- "name": "Amortissements des autres mat\u00e9riels"
- }
- ],
- "name": "AMORTISSEMENTS DU MAT\u00c9RIEL"
- },
- {
- "children": [
- {
- "name": "Amortissements des marques"
- },
- {
- "name": "Amortissements du fonds commercial"
- },
- {
- "name": "Amortissements des autres droits et valeurs incorporels"
- },
- {
- "name": "Amortissements des investissements de cr\u00e9ation"
- },
- {
- "name": "Amortissements des frais de recherche et de d\u00e9veloppement"
- },
- {
- "name": "Amortissements des brevets, licences, concessions et droits similaires"
- },
- {
- "name": "Amortissements du droit au bail"
- },
- {
- "name": "Amortissements des logiciels"
- }
- ],
- "name": "AMORTISSEMENTS DES IMMOBILISATIONS INCORPORELLES"
- }
- ],
- "name": "AMORTISSEMENTS"
- },
- {
- "children": [
- {
- "name": "B\u00c2TIMENTS ET INSTALLATIONS EN COURS"
- },
- {
- "name": "AUTRES INSTALLATIONS ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "Voies de terre"
- },
- {
- "name": "Autres"
- },
- {
- "name": "Pistes d\u2019a\u00e9rodrome"
- },
- {
- "name": "Barrages, Digues"
- },
- {
- "name": "Voies d\u2019eau"
- },
- {
- "name": "Voies de fer"
- }
- ],
- "name": "OUVRAGES D\u2019INFRASTRUCTURE"
- },
- {
- "children": [
- {
- "name": "B\u00e2timents agricoles"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux"
- },
- {
- "name": "B\u00e2timents industriels"
- },
- {
- "name": "B\u00e2timents affect\u00e9s au logement du personnel"
- },
- {
- "name": "Immeubles de rapport"
- }
- ],
- "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL D\u2019AUTRUI"
- },
- {
- "children": [
- {
- "name": "Immeubles de rapport"
- },
- {
- "name": "B\u00e2timents affect\u00e9s au logement du personnel"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux"
- },
- {
- "name": "B\u00e2timents agricoles"
- },
- {
- "name": "B\u00e2timents industriels"
- }
- ],
- "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL PROPRE"
- },
- {
- "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES ET COMMERCIAUX MIS EN CONCESSION"
- },
- {
- "children": [
- {
- "name": "Installations g\u00e9n\u00e9rales"
- },
- {
- "name": "Autres"
- }
- ],
- "name": "AMENAGEMENTS DE BUREAUX"
- },
- {
- "children": [
- {
- "name": "Installations complexes sp\u00e9cialis\u00e9es sur sol propre"
- },
- {
- "name": "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui"
- },
- {
- "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre"
- },
- {
- "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui"
- }
- ],
- "name": "INSTALLATIONS TECHNIQUES"
- }
- ],
- "name": "B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS INCORPORELLES"
- },
- {
- "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS CORPORELLES"
- }
- ],
- "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS"
- }
- ],
- "name": "Comptes d'immobilisations"
- }
- ],
- "name": "Comptes de bilan"
- },
- {
- "children": [
- {
- "name": "COMPTES DE CO\u00dbTS"
- },
- {
- "name": "COMPTES DE STOCKS"
- },
- {
- "name": "COMPTES D'ECARTS SUR COUTS PREETABLIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cautions, garanties obtenues"
- },
- {
- "name": "Hypoth\u00e8ques obtenues"
- },
- {
- "name": "Autres garanties obtenues"
- },
- {
- "name": "Effets endoss\u00e9s par des tiers"
- },
- {
- "name": "Avals obtenus"
- }
- ],
- "name": "ENGAGEMENTS DE GARANTIE OBTENUS"
- },
- {
- "children": [
- {
- "name": "Autres engagements r\u00e9ciproques"
- },
- {
- "name": "Commandes fermes aux fournisseurs"
- },
- {
- "name": "Ventes \u00e0 terme de devises"
- },
- {
- "name": "Ventes de marchandises \u00e0 terme"
- }
- ],
- "name": "ENGAGEMENTS R\u00c9CIPROQUES"
- },
- {
- "children": [
- {
- "name": "Cautions, garanties accord\u00e9es"
- },
- {
- "name": "Avals accord\u00e9s"
- },
- {
- "name": "Hypoth\u00e8ques accord\u00e9es"
- },
- {
- "name": "Effets endoss\u00e9s par l'entreprise"
- },
- {
- "name": "Autres garanties accord\u00e9es"
- }
- ],
- "name": "ENGAGEMENTS DE GARANTIE ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": "Divers engagements accord\u00e9s"
- },
- {
- "name": "Annulations conditionnelles de dettes"
- },
- {
- "name": "Engagements de retraite"
- },
- {
- "name": "Achats avec clause de r\u00e9serve de propri\u00e9t\u00e9"
- }
- ],
- "name": "AUTRES ENGAGEMENTS ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": " Facilit\u00e9s d'\u00e9mission"
- },
- {
- "name": "Cr\u00e9dits confirm\u00e9s obtenus"
- },
- {
- "name": "Emprunts restant \u00e0 encaisser"
- },
- {
- "name": "Autres engagements de financement obtenus"
- },
- {
- "name": "Facilit\u00e9s de financement renouvelables"
- }
- ],
- "name": "ENGAGEMENTS DE FINANCEMENT OBTENUS"
- },
- {
- "children": [
- {
- "name": "Achats de marchandises \u00e0 terme"
- },
- {
- "name": "Commandes fermes des clients"
- },
- {
- "name": "Achats \u00e0 terme de devises"
- },
- {
- "name": "Autres engagements r\u00e9ciproques"
- }
- ],
- "name": "ENGAGEMENTS R\u00c9CIPROQUES"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9dits accord\u00e9s non d\u00e9caiss\u00e9s"
- },
- {
- "name": "Autres engagements de financement accord\u00e9s"
- }
- ],
- "name": "ENGAGEMENTS DE FINANCEMENT ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": "Divers engagements obtenus"
- },
- {
- "name": "Abandons de cr\u00e9ances conditionnels"
- },
- {
- "name": "Ventes avec clause de r\u00e9serve de propri\u00e9t\u00e9"
- }
- ],
- "name": "AUTRES ENGAGEMENTS OBTENUS"
- }
- ],
- "name": "ENGAGEMENTS OBTENUS ET ENGAGEMENTS ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- }
- ],
- "name": "CONTREPARTIES DES ENGAGEMENTS"
- },
- {
- "name": "COMPTES REFLECHIS"
- },
- {
- "name": "COMPTES DE RECLASSEMENTS"
- },
- {
- "name": "COMPTES DE RESULTATS"
- },
- {
- "name": "COMPTES DE LIAISONS INTERNES"
- },
- {
- "name": "COMPTES DE DIFFERENCES DE TRAITEMENT COMPTABLE\n "
- }
- ],
- "name": "Comptes des engagements hors bilan et comptabilit\u00e9 analytique"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "DONS ET LIB\u00c9RALIT\u00c9S ACCORD\u00c9S"
- },
- {
- "name": "PERTES SUR CR\u00c9ANCES H.A.O."
- },
- {
- "name": "ABANDONS DE CR\u00c9ANCES CONSENTIS"
- },
- {
- "name": "CHARGES H.A.O. CONSTAT\u00c9ES"
- },
- {
- "name": "CHARGES PROVISIONN\u00c9ES H.A.O."
- }
- ],
- "name": "CHARGES HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "DONS ET LIB\u00c9RALIT\u00c9S OBTENUS"
- },
- {
- "name": "TRANSFERTS DE CHARGES H.A.O"
- },
- {
- "name": "ABANDONS DE CR\u00c9ANCES OBTENUS"
- },
- {
- "name": "PRODUITS H.A.O CONSTAT\u00c9S"
- },
- {
- "name": "REPRISES DES CHARGES PROVISIONN\u00c9ES H.A.O."
- }
- ],
- "name": "PRODUITS HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Annulations pour pertes r\u00e9troactives"
- },
- {
- "name": "D\u00e9gr\u00e8vements"
- }
- ],
- "name": "D\u00c9GR\u00c8VEMENTS ET ANNULATIONS D\u2019IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS"
- },
- {
- "name": "IMP\u00d4T MINIMUM FORFAITAIRE (I.M.F.)"
- },
- {
- "name": "RAPPEL D'IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS"
- },
- {
- "children": [
- {
- "name": "Activit\u00e9s exerc\u00e9es hors R\u00e9gion"
- },
- {
- "name": "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion"
- },
- {
- "name": "Activit\u00e9s exerc\u00e9es dans l'\u00c9tat"
- }
- ],
- "name": "IMP\u00d4TS SUR LES B\u00c9N\u00c9FICES DE L'EXERCICE"
- }
- ],
- "name": "IMP\u00d4TS SUR LE R\u00c9SULTAT"
- },
- {
- "children": [
- {
- "name": "REPRISES DE SUBVENTIONS D\u2019INVESTISSEMENT"
- },
- {
- "name": "REPRISES DE PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O."
- },
- {
- "name": "REPRISES DE PROVISIONS POUR RISQUES ET CHARGES H.A.O."
- },
- {
- "name": "REPRISES D\u2019AMORTISSEMENTS"
- },
- {
- "name": "AUTRES REPRISES H.A.O."
- },
- {
- "name": "REPRISES DE PROVISIONS R\u00c9GLEMENT\u00c9ES"
- }
- ],
- "name": "REPRISES HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "PARTICIPATION CONTRACTUELLE AUX B\u00c9N\u00c9FICES"
- },
- {
- "name": "AUTRES PARTICIPATIONS"
- },
- {
- "name": "PARTICIPATION L\u00c9GALE AUX B\u00c9N\u00c9FICES"
- }
- ],
- "name": "PARTICIPATION DES TRAVAILLEURS"
- },
- {
- "children": [
- {
- "name": "\u00c9TAT"
- },
- {
- "name": "COLLECTIVIT\u00c9S PUBLIQUES"
- },
- {
- "name": "AUTRES"
- },
- {
- "name": "GROUPE"
- }
- ],
- "name": "SUBVENTIONS D'\u00c9QUILIBRE"
- },
- {
- "children": [
- {
- "name": "IMMOBILISATIONS FINANCI\u00c8RES"
- },
- {
- "name": "IMMOBILISATIONS CORPORELLES"
- },
- {
- "name": "IMMOBILISATIONS INCORPORELLES"
- }
- ],
- "name": "VALEURS COMPTABLES DES CESSIONS D'IMMOBILISATIONS"
- },
- {
- "children": [
- {
- "name": "IMMOBILISATIONS INCORPORELLES"
- },
- {
- "name": "IMMOBILISATIONS FINANCI\u00c8RES"
- },
- {
- "name": "IMMOBILISATIONS CORPORELLES"
- }
- ],
- "name": "PRODUITS DES CESSIONS D'IMMOBILISATIONS"
- },
- {
- "children": [
- {
- "name": "DOTATIONS AUX PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O."
- },
- {
- "name": "DOTATIONS AUX AMORTISSEMENTS H.A.O."
- },
- {
- "name": "DOTATIONS AUX PROVISIONS R\u00c9GLEMENT\u00c9ES"
- },
- {
- "name": "AUTRES DOTATIONS H.A.O."
- },
- {
- "name": "DOTATIONS AUX PROVISIONS POUR RISQUES ET CHARGES H.A.O."
- }
- ],
- "name": "DOTATIONS HORS ACTIVIT\u00c9S ORDINAIRES"
- }
- ],
- "name": "Comptes sp\u00e9ciaux"
- }
- ],
- "name": "Plan Comptable SYSCOA"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/th_chart.json b/erpnext/accounts/doctype/chart_of_accounts/charts/th_chart.json
deleted file mode 100644
index c4ad1bc..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/th_chart.json
+++ /dev/null
@@ -1,126 +0,0 @@
-{
- "name": "Thailand - Chart of Accounts",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Accumulated Depreciation - Equipment"
- }
- ],
- "name": "Equipment"
- },
- {
- "name": "Outstanding Cheques"
- },
- {
- "children": [
- {
- "name": "Accumulated Depreciation - Building"
- }
- ],
- "name": "Building"
- },
- {
- "name": "Inventory"
- },
- {
- "name": "Input VAT"
- },
- {
- "name": "Account Receivable"
- },
- {
- "children": [
- {
- "name": "Petty Cash"
- },
- {
- "name": "Cash at Bank"
- }
- ],
- "name": "Cash"
- },
- {
- "name": "Withholding Income Tax"
- }
- ],
- "name": "Assets"
- },
- {
- "children": [
- {
- "name": "Income"
- }
- ],
- "name": "Income"
- },
- {
- "children": [
- {
- "name": "Accrued Expenses"
- },
- {
- "name": "Withholding Tax"
- },
- {
- "name": "Uninvoiced Receipts"
- },
- {
- "name": "Output VAT"
- },
- {
- "name": "Account Payable"
- },
- {
- "name": "Loans"
- }
- ],
- "name": "Liabilities"
- },
- {
- "children": [
- {
- "name": "Retained Earnings"
- },
- {
- "name": "Capital Stock"
- },
- {
- "name": "Dividends"
- },
- {
- "name": "Income Summary"
- }
- ],
- "name": "Equity"
- },
- {
- "children": [
- {
- "name": "Cost of goods sold"
- },
- {
- "name": "Income tax expenses"
- },
- {
- "name": "Office Expenses"
- },
- {
- "name": "Rent"
- },
- {
- "name": "Interest expenses"
- },
- {
- "name": "Salary"
- }
- ],
- "name": "Expenses"
- }
- ],
- "name": "Simple chart of accounts"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/tr_l10ntr_tek_duzen_hesap.json b/erpnext/accounts/doctype/chart_of_accounts/charts/tr_l10ntr_tek_duzen_hesap.json
deleted file mode 100644
index f79691d..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/tr_l10ntr_tek_duzen_hesap.json
+++ /dev/null
@@ -1,1264 +0,0 @@
-{
- "name": "Tek D\u00fczen Hesap Plan\u0131",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Hizmet \u00dcretim Maliyeti"
- },
- {
- "name": "Hizmet \u00dcretim Maliyeti Fark Hesaplar\u0131"
- },
- {
- "name": "Hizmet \u00dcretim Maliyeti Yans\u0131tma Hesab\u0131"
- }
- ],
- "name": "Hizmet \u00dcretim Maliyeti"
- },
- {
- "children": [
- {
- "name": "Pazarlama Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri Fark Hesab\u0131"
- },
- {
- "name": "Atra\u015ft\u0131rma Ve Geli\u015ftirme Giderleri"
- },
- {
- "name": "Pazarlama Sat\u0131\u015f Ve Dag\u0131t\u0131m Giderleri Yans\u0131tma Hesab\u0131"
- }
- ],
- "name": "Pazarlama, Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri"
- },
- {
- "children": [
- {
- "name": "Direkt \u0130\u015f\u00e7ilik \u00dccret Farklar\u0131"
- },
- {
- "name": "Direkt \u0130\u015f\u00e7ilik S\u00fcre Farklar\u0131"
- },
- {
- "name": "Direkt \u0130\u015f\u00e7ilik Giderleri"
- },
- {
- "name": "Direkt \u0130\u015f\u00e7ilik Giderleri Yans\u0131tma Hesab\u0131"
- }
- ],
- "name": "Direkt \u0130\u015f\u00e7ilik Giderleri"
- },
- {
- "children": [
- {
- "name": "Direk \u0130lk Madde Ve Malzeme Giderleri Hesab\u0131"
- },
- {
- "name": "Direkt \u0130lk Madde Ve Malzeme Miktar Fark\u0131"
- },
- {
- "name": "Direkt \u0130lk Madde Ve Malzeme Yans\u0131tma Hesab\u0131"
- },
- {
- "name": "Direkt \u0130lk Madde Ve Malzeme Fiyat Fark\u0131"
- }
- ],
- "name": "Direkt \u0130lk Madde Ve Malzeme Giderleri"
- },
- {
- "children": [
- {
- "name": "Maliyet Muhasebesi Yans\u0131tma Hesab\u0131"
- },
- {
- "name": "Maliyet Muhasebesi Ba\u011flant\u0131 Hesab\u0131"
- }
- ],
- "name": "Maliyet Muhasebesi Ba\u011flant\u0131 Hesaplar\u0131"
- },
- {
- "children": [
- {
- "name": "Genel Y\u00f6netim Giderleri"
- },
- {
- "name": "Genel Y\u00f6netim Giderleri Yans\u0131tma Hesab\u0131"
- },
- {
- "name": "Genel Y\u00f6netim Gider Farklar\u0131 Hesab\u0131"
- }
- ],
- "name": "Genel Y\u00f6netim Giderleri"
- },
- {
- "children": [
- {
- "name": "Genel \u00dcretim Giderleri Kapasite Farklar\u0131"
- },
- {
- "name": "Genel \u00dcretim Giderleri"
- },
- {
- "name": "Genel \u00dcretim Giderleri Yans\u0131tma Hesab\u0131"
- },
- {
- "name": "Genel \u00dcretim Giderleri Verimlilik Giderleri"
- },
- {
- "name": "Genel \u00dcretim Giderleri B\u00fct\u00e7e Farklar\u0131"
- }
- ],
- "name": "Genel \u00dcretim Giderleri"
- },
- {
- "name": "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri"
- },
- {
- "children": [
- {
- "name": "Finansman Giderleri Yans\u0131tma Hesab\u0131"
- },
- {
- "name": "Finansman Giderleri"
- },
- {
- "name": "Finansman Giderleri Fark Hesab\u0131"
- }
- ],
- "name": "Finansman Giderleri"
- }
- ],
- "name": "Maliyet Hesaplar\u0131"
- },
- {
- "name": "Serbest Hesaplar"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verilen Sipari\u015f Avanslar\u0131",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Yar\u0131 Mamuller",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u0130lk Madde Malzeme",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ticari Mallar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mamuller",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Stoklar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Maliyetleri",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ta\u015feronlara Verilen Avanslar",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Y\u0131llara Yayg\u0131n \u0130n\u015faat ve Onar\u0131m Maliyetleri",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\u00d6zel Kesim Tahvil Senet Ve Bonolar\u0131",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hisse Senetleri",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kamu Kesimi Tahvil, Senet ve Bonolar\u0131",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Di\u011fer Menkul K\u0131ymetler",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Menkul K\u0131ymetler",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Bank",
- "name": "Bankalar"
- },
- {
- "name": "Verilen \u00c7ekler ve \u00d6deme Emirleri(-)",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Kasa"
- },
- {
- "name": "Al\u0131nan \u00c7ekler",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Di\u011fer Haz\u0131r De\u011ferler",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Haz\u0131r De\u011ferler",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Ortaklardan Alacaklar"
- },
- {
- "name": "\u015e\u00fcpheli Di\u011fer Alacaklar"
- },
- {
- "name": "Ba\u011fl\u0131 Ortakl\u0131klardan Alacaklar"
- },
- {
- "name": "\u0130\u015ftiraklerden Alacaklar"
- },
- {
- "name": "Di\u011fer Alacak Senetleri Reeskontu(-)"
- },
- {
- "name": "Di\u011fer \u00c7e\u015fitli Alacaklar"
- },
- {
- "name": "Personelden Alacaklar"
- },
- {
- "name": "\u015e\u00fcpheli Di\u011fer Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)"
- }
- ],
- "name": "Di\u011fer Alacaklar"
- },
- {
- "children": [
- {
- "name": "\u015e\u00fcpheli Ticari Alacaklar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kazan\u0131lmam\u0131\u015f Finansal Kiralama Faiz Gelirleri(-)"
- },
- {
- "name": "Verilen Depozito ve Teminatlar"
- },
- {
- "name": "Di\u011fer Ticari Alacaklar"
- },
- {
- "name": "Al\u0131c\u0131lar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Alacak Senetleri"
- },
- {
- "name": "Alacak Senetleri Reeskontu(-)"
- }
- ],
- "name": "Ticari Alacaklar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Di\u011fer D\u00f6nen Varl\u0131klar Kar\u015f\u0131l\u0131\u011f\u0131(-)"
- },
- {
- "name": "Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar"
- },
- {
- "name": "\u0130\u015f Avanslar\u0131"
- },
- {
- "name": "Say\u0131m Ve Tesell\u00fcm Noksanlar\u0131"
- },
- {
- "name": "Personel Avanslar\u0131"
- },
- {
- "name": "\u0130ndirilecek KDV"
- },
- {
- "name": "Devreden KDV"
- },
- {
- "name": "Pe\u015fin \u00d6denen Vergiler Ve Fonlar"
- },
- {
- "name": "Di\u011fer KDV"
- }
- ],
- "name": "Di\u011fer D\u00f6nen Varl\u0131klar"
- },
- {
- "children": [
- {
- "name": "Gelecek Aylara Ait Giderler",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gelir Tahakkuklar\u0131"
- }
- ],
- "name": "Gelecek Aylara Ait Giderler ve Gelir Tahakkuklar\u0131",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "D\u00f6nen Varl\u0131klar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "children": [
- {
- "name": "Merkez Ve \u015eubeler Cari Hesab\u0131"
- },
- {
- "account_type": "Tax",
- "name": "Di\u011fer KDV",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "Hesaplanan KDV",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Say\u0131m Ve Tesell\u00fcm Fazlalar\u0131"
- },
- {
- "name": "Di\u011fer \u00c7e\u015fitli Yabanc\u0131 Kaynaklar"
- }
- ],
- "name": "Di\u011fer K\u0131sa Vadeli Yabanc\u0131 Kaynaklar"
- },
- {
- "children": [
- {
- "name": "Gelecek Aylara Ait Gelirler",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gider Tahakkuklar\u0131"
- }
- ],
- "name": "Gelecek Aylara Ait Gelirler Ve Gider Tahakkuklar\u0131",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Tax",
- "name": "D\u00f6nem K\u00e2r\u0131n\u0131n Pe\u015fin \u00d6denen Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler(-)",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "D\u00f6nem K\u00e2r\u0131 Vergi Ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fck Kar\u015f\u0131l\u0131klar\u0131",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Maliyet Giderleri Kar\u015f\u0131l\u0131\u011f\u0131",
- "report_type": "Profit and Loss"
- },
- {
- "name": "K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131"
- }
- ],
- "name": "Bor\u00e7 ve Gider Kar\u015f\u0131l\u0131klar\u0131"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Vadesi Ge\u00e7mi\u015f, Ertelenmi\u015f Veya Taksitlendirilmi\u015f Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "\u00d6denecek Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "\u00d6denecek Vergi Ve Fonlar",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "\u00d6denecek Sosyal G\u00fcvenl\u00fck Kesintileri",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\u00d6denecek Vergi ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "350 Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri Bedelleri"
- }
- ],
- "name": "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Al\u0131nan Di\u011fer Avanslar"
- },
- {
- "account_type": "Payable",
- "name": "Al\u0131nan Sipari\u015f Avanslar\u0131"
- }
- ],
- "name": "Al\u0131nan Avanslar"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "name": "Personele Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "name": "Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)"
- },
- {
- "account_type": "Payable",
- "name": "Di\u011fer \u00c7e\u015fitli Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "name": "Ortaklara Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "name": "\u0130\u015ftiraklere Bor\u00e7lar"
- }
- ],
- "name": "Di\u011fer Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)"
- },
- {
- "account_type": "Payable",
- "name": "Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)"
- },
- {
- "account_type": "Payable",
- "name": "Di\u011fer Mali Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "name": "Uzun Vadeli Kredilerin Anapara Taksitleri Ve Faizleri"
- },
- {
- "account_type": "Payable",
- "name": "Tahvil Anapara Bor\u00e7, Taksit Ve Faizleri"
- },
- {
- "account_type": "Payable",
- "name": "\u00c7\u0131kar\u0131lan Bonolar Ve Senetler"
- },
- {
- "account_type": "Payable",
- "name": "\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler"
- },
- {
- "account_type": "Payable",
- "name": "Banka Kredileri"
- },
- {
- "account_type": "Payable",
- "name": "Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar"
- }
- ],
- "name": "Mali Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Di\u011fer Ticari Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "name": "Bor\u00e7 Senetleri Reeskontu(-)"
- },
- {
- "account_type": "Payable",
- "name": "Sat\u0131c\u0131lar"
- },
- {
- "account_type": "Payable",
- "name": "Bor\u00e7 Senetleri"
- },
- {
- "account_type": "Payable",
- "name": "Al\u0131nan Depozito Ve Teminatlar"
- }
- ],
- "name": "Ticari Bor\u00e7lar"
- }
- ],
- "name": "K\u0131sa Vadeli Yabanc\u0131 Kaynaklar"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gelir Tahakkuklar\u0131",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gelecek Y\u0131llara Ait Giderler",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Gelecek Y\u0131llara Ait Giderler ve Gelir Tahakkuklar\u0131",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ba\u011fl\u0131 Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)"
- },
- {
- "name": "Ba\u011fl\u0131 Menkul K\u0131ymetler"
- },
- {
- "name": "\u0130\u015ftiraklere Sermaye Taahh\u00fctleri(-)"
- },
- {
- "name": "\u0130\u015ftirakler"
- },
- {
- "name": "Ba\u011fl\u0131 Ortakl\u0131klar"
- },
- {
- "name": "\u0130\u015ftirakler Sermaye Paylar\u0131 De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)"
- },
- {
- "name": "Ba\u011fl\u0131 Ortakl\u0131klar Sermaye Paylar\u0131 De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)"
- },
- {
- "name": "Ba\u011fl\u0131 Ortakl\u0131klara Sermaye Taahh\u00fctleri(-)"
- },
- {
- "name": "Di\u011fer Mali Duran Varl\u0131klar Kar\u015f\u0131l\u0131\u011f\u0131(-)"
- },
- {
- "name": "Di\u011fer Mali Duran Varl\u0131klar"
- }
- ],
- "name": "Mali Duran Varl\u0131klar"
- },
- {
- "children": [
- {
- "name": "Binalar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Tesis, Makine Ve Cihazlar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Arazi Ve Arsalar"
- },
- {
- "name": "Yer Alt\u0131 Ve Yer \u00dcst\u00fc D\u00fczenleri",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Di\u011fer Maddi Duran Varl\u0131klar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Birikmi\u015f Amortismanlar(-)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ta\u015f\u0131tlar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Demirba\u015flar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Yap\u0131lmakta Olan Yat\u0131r\u0131mlar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verilen Avanslar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Maddi Duran Varl\u0131klar"
- },
- {
- "children": [
- {
- "name": "Birikmi\u015f Amortismanlar(-)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u015eerefiye",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Verilen Avanslar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Di\u011fer Maddi Olmayan Duran Varl\u0131klar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u00d6zel Maliyetler",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Kurulu\u015f Ve \u00d6rg\u00fctlenme Giderleri",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Haklar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Maddi Olmayan Duran Varl\u0131klar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Birikmi\u015f T\u00fckenme Paylar\u0131(-)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Verilen Avanslar",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Arama Giderleri",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Haz\u0131rl\u0131k Ve Geli\u015ftirme Giderleri",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Di\u011fer \u00d6zel T\u00fckenmeye Tabi Varl\u0131klar",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "\u00d6zel T\u00fckenmeye Tabi Varl\u0131klar",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)"
- },
- {
- "name": "Alacak Senetleri Reeskontu(-)"
- },
- {
- "name": "Alacak Senetleri"
- },
- {
- "name": "Al\u0131c\u0131lar"
- },
- {
- "name": "Verilen Depozito Ve Teminatlar"
- },
- {
- "name": "Kazaqn\u0131lmam\u0131\u015f Finansal Kiralama Faiz Gelirleri(-)"
- }
- ],
- "name": "Ticari Alacaklar"
- },
- {
- "children": [
- {
- "name": "Personelden Alacaklar"
- },
- {
- "name": "Di\u011fer \u00c7e\u015fitli Alacaklar"
- },
- {
- "name": "Di\u011fer Alacak Senetleri Reeskontu(-)"
- },
- {
- "name": "Ortaklardan Alacaklar"
- },
- {
- "name": "\u0130\u015ftiraklerden Alacaklar"
- },
- {
- "name": "Ba\u011fl\u0131 Ortakl\u0131klardan Alacaklar"
- },
- {
- "name": "\u015e\u00fcpheli Di\u011fer Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)"
- }
- ],
- "name": "Di\u011fer Alacaklar"
- },
- {
- "children": [
- {
- "name": "Di\u011fer \u00c7e\u015fitli Duran Varl\u0131klar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Elden \u00c7\u0131kar\u0131lacak Stoklar Ve Maddi Duran Varl\u0131klar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Pe\u015fin \u00d6denen Vergi Ve Fonlar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Di\u011fer KDV",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gelecek Y\u0131llar \u0130htiyac\u0131 Stoklar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gelecek Y\u0131llarda \u0130ndirilecek KDV",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Birikmi\u015f Amortismanlar(-)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Di\u011fer Duran Varl\u0131klar",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Duran Varl\u0131klar"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "D\u00f6nem Net K\u00e2r\u0131",
- "report_type": "Balance Sheet"
- },
- {
- "name": "D\u00f6nem Net Zarar\u0131(-)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "D\u00f6nem Net K\u00e2r\u0131 (Zarar\u0131)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Sermaye",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "\u00d6denmi\u015f Sermaye(-)"
- }
- ],
- "name": "\u00d6denmi\u015f Sermaye",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Di\u011fer Sermaye Yedekleri",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Maliyet Art\u0131\u015flar\u0131 Fonu",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hisse Senetleri \u0130hra\u00e7 Primleri",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Hisse Senedi \u0130ptal K\u00e2rlar\u0131",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Maddi Duran Varl\u0131k Yeniden De\u011ferlenme Art\u0131\u015flar\u0131",
- "report_type": "Balance Sheet"
- },
- {
- "name": "\u0130\u015ftirakler Yeniden De\u011ferleme Art\u0131\u015flar\u0131",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Sermaye Yedekleri",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "\u00d6zel Fonlar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Stat\u00fc Yedekleri",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Ola\u011fan\u00fcst\u00fc Yedekler",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Yasal Yedekler",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Di\u011fer K\u00e2r Yedekleri",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "K\u00e2r Yedekleri",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "\u00d6z Kaynaklar",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gider Tahakkuklar\u0131"
- },
- {
- "name": "Gelecek Y\u0131llara Ait Gelirler"
- }
- ],
- "name": "Gelecek Y\u0131llara Ait Gelirler Ve Gider Tahakkuklar\u0131"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Di\u011fer \u00c7e\u015fitli Uzun Vadeli Yabanc\u0131 Kaynaklar"
- },
- {
- "account_type": "Payable",
- "name": "Gelecek Y\u0131llara Ertelenmi\u015f Veya Terkin Edilecek KDV"
- },
- {
- "account_type": "Payable",
- "name": "Tesise Kat\u0131lma Paylar\u0131"
- }
- ],
- "name": "Di\u011fer Uzun Vadeli Yabanc\u0131 Kaynaklar"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "name": "K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Payable",
- "name": "Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131"
- }
- ],
- "name": "Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Al\u0131nan Di\u011fer Avanslar"
- },
- {
- "account_type": "Payable",
- "name": "Al\u0131nan Sipari\u015f Avanslar\u0131"
- }
- ],
- "name": "Al\u0131nan Avanslar"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Di\u011fer Ticari Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "name": "Al\u0131nan Depozito Ve Teminatlar"
- },
- {
- "account_type": "Payable",
- "name": "Bor\u00e7 Senetleri"
- },
- {
- "account_type": "Payable",
- "name": "Sat\u0131c\u0131lar"
- },
- {
- "account_type": "Payable",
- "name": "Bor\u00e7 Senetleri Reeskontu(-)"
- }
- ],
- "name": "Ticari Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Kamuya Olan Ertelenmi\u015f Veya Taksitlendirilmi\u015f Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "name": "\u0130\u015ftiraklere Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "name": "Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "name": "Ortaklara Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "name": "Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)"
- },
- {
- "account_type": "Payable",
- "name": "Di\u011fer \u00c7e\u015fitli Bor\u00e7lar"
- }
- ],
- "name": "Di\u011fer Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "children": [
- {
- "account_type": "Payable",
- "name": "Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)"
- },
- {
- "account_type": "Payable",
- "name": "Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "name": "Banka Kredileri"
- },
- {
- "account_type": "Payable",
- "name": "\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler"
- },
- {
- "account_type": "Payable",
- "name": "\u00c7\u0131kar\u0131lm\u0131\u015f Tahviller"
- },
- {
- "account_type": "Payable",
- "name": "Di\u011fer Mali Bor\u00e7lar"
- },
- {
- "account_type": "Payable",
- "name": "Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)"
- }
- ],
- "name": "Mali Bor\u00e7lar"
- }
- ],
- "name": "Uzun Vadeli Yabanc\u0131 Kaynaklar"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Di\u011fer Ola\u011fan Gider Ve Zararlar(-)"
- },
- {
- "name": "Kar\u015f\u0131l\u0131k Giderleri(-)"
- },
- {
- "name": "Menkul K\u0131ymet Sat\u0131\u015f Zararlar\u0131(-)"
- },
- {
- "name": "Kambiyo Zararlar\u0131(-)"
- },
- {
- "name": "Reeskont Faiz Giderleri(-)"
- },
- {
- "name": "Komisyon Giderleri(-)"
- },
- {
- "name": "Enflasyon D\u00fczeltmesi Zararlar\u0131(-)"
- }
- ],
- "name": "Di\u011fer Faaliyetlerden Olu\u015fan Gider ve Zararlar (-)"
- },
- {
- "children": [
- {
- "name": "Kambiyo K\u00e2rlar\u0131"
- },
- {
- "name": "Menkul K\u0131ymet Sat\u0131\u015f K\u00e2rlar\u0131"
- },
- {
- "name": "Konusu Kalmayan Kar\u015f\u0131l\u0131klar"
- },
- {
- "name": "Komisyon Gelirleri"
- },
- {
- "name": "Faiz Gelirleri"
- },
- {
- "name": "Reeskont Faiz Gelirleri"
- },
- {
- "name": "Enflasyon D\u00fczeltme K\u00e2rlar\u0131"
- },
- {
- "name": "Di\u011fer Ola\u011fan Gelir Ve K\u00e2rlar"
- },
- {
- "name": "Ba\u011fl\u0131 Ortakl\u0131klardan Temett\u00fc Gelirleri"
- },
- {
- "name": "\u0130\u015ftiraklerden Temett\u00fc Gelirleri"
- }
- ],
- "name": "Di\u011fer Faaliyetlerden Olu\u015fan Gelir ve K\u00e2rlar"
- },
- {
- "children": [
- {
- "name": "Yurt D\u0131\u015f\u0131 Sat\u0131\u015flar"
- },
- {
- "name": "Yurt \u0130\u00e7i Sat\u0131\u015flar"
- },
- {
- "name": "Di\u011fer Gelirler"
- }
- ],
- "name": "Br\u00fct Sat\u0131\u015flar"
- },
- {
- "children": [
- {
- "name": "Di\u011fer \u0130ndirimler"
- },
- {
- "name": "Sat\u0131\u015f \u0130ndirimleri(-)"
- },
- {
- "name": "Sat\u0131\u015ftan \u0130adeler(-)"
- }
- ],
- "name": "Sat\u0131\u015f \u0130ndirimleri (-)"
- },
- {
- "children": [
- {
- "name": "Sat\u0131lan Hizmet Maliyeti(-)"
- },
- {
- "name": "Sat\u0131lan Ticari Mallar Maliyeti(-)"
- },
- {
- "name": "Sat\u0131lan Mamuller Maliyeti(-)"
- },
- {
- "name": "Di\u011fer Sat\u0131\u015flar\u0131n Maliyeti(-)"
- }
- ],
- "name": "Sat\u0131\u015flar\u0131n Maliyeti(-)"
- },
- {
- "children": [
- {
- "name": "Uzun Vadeli Bor\u00e7lanma Giderleri(-)"
- },
- {
- "name": "K\u0131sa Vadeli Bor\u00e7lanma Giderleri(-)"
- }
- ],
- "name": "Finansman Giderleri"
- },
- {
- "children": [
- {
- "name": "\u00d6nceki D\u00f6nem Gelir Ve K\u00e2rlar\u0131"
- },
- {
- "name": "Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gelir Ve K\u00e2rlar"
- }
- ],
- "name": "Ola\u011fan D\u0131\u015f\u0131 Gelir Ve K\u00e2rlar"
- },
- {
- "children": [
- {
- "name": "\u00c7al\u0131\u015fmayan K\u0131s\u0131m Gider Ve Zararlar\u0131(-)"
- },
- {
- "name": "\u00d6nceki D\u00f6nem Gider Ve Zararlar\u0131(-)"
- },
- {
- "name": "Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gider Ve Zararlar(-)"
- }
- ],
- "name": "Ola\u011fan D\u0131\u015f\u0131 Gider Ve Zaralar(-)"
- },
- {
- "children": [
- {
- "name": "D\u00f6nem K\u00e2r\u0131 Vergi Ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fck Kar\u015f\u0131l\u0131klar\u0131(-)"
- },
- {
- "name": "D\u00f6nem Net K\u00e2r\u0131 Veya Zarar\u0131"
- },
- {
- "name": "D\u00f6nem K\u00e2r\u0131 Veya Zarar\u0131"
- },
- {
- "name": "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Enflasyon D\u00fczeltme Hesab\u0131"
- },
- {
- "name": "Enflasyon D\u00fczeltme Hesab\u0131"
- }
- ],
- "name": "D\u00f6nem Net K\u00e2r\u0131 Ve Zarar\u0131"
- },
- {
- "children": [
- {
- "name": "Pazarlama Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri(-)"
- },
- {
- "name": "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri(-)"
- },
- {
- "name": "Genel Y\u00f6netim Giderleri(-)"
- }
- ],
- "name": "Faaliyet Giderleri(-)"
- }
- ],
- "name": "Gelir Tablosu Hesaplar\u0131"
- },
- {
- "name": "Naz\u0131m Hesaplar"
- }
- ],
- "name": "Tek D\u00fczen Hesap Plan\u0131"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json b/erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json
deleted file mode 100644
index 8fe2b6b..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json
+++ /dev/null
@@ -1,488 +0,0 @@
-{
- "name": "UK Tax and Account Chart Template (by SmartMode)",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Sales Tax Control Account"
- },
- {
- "name": "Purchase Tax Control Account"
- },
- {
- "name": "HMRC - VAT Account"
- },
- {
- "name": "Manual Adjustments \uff96 VAT"
- },
- {
- "name": "P.A.Y.E. & NI"
- },
- {
- "name": "Other Creditors"
- },
- {
- "name": "Sundry Creditors"
- },
- {
- "name": "Creditors Control Account"
- },
- {
- "name": "Net Wages"
- },
- {
- "name": "Pension Fund"
- }
- ],
- "name": "Creditors due within one year"
- },
- {
- "children": [
- {
- "name": "Corporation Tax"
- },
- {
- "name": "Accruals"
- }
- ],
- "name": "Accruals and deferred income"
- },
- {
- "children": [
- {
- "name": "Bad debt provision"
- }
- ],
- "name": "Provisions for liabilities and charges"
- }
- ],
- "name": "Current Liabilities"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Company Credit Card"
- },
- {
- "name": "Bank Accounts"
- }
- ],
- "name": "Cash at bank and in hand"
- },
- {
- "children": [
- {
- "name": "Debtors Control Account"
- },
- {
- "name": "Other Debtors"
- },
- {
- "name": "Sundry Debtors"
- }
- ],
- "name": "Trade Debtors"
- },
- {
- "children": [
- {
- "name": "Prepayments"
- }
- ],
- "name": "Prepayments and accrued income"
- },
- {
- "name": "Investment current assets"
- },
- {
- "children": [
- {
- "name": "Finished Goods"
- },
- {
- "name": "Work in Progress"
- },
- {
- "name": "Stock"
- }
- ],
- "name": "Stocks & WIP"
- }
- ],
- "name": "Current assets"
- },
- {
- "children": [
- {
- "name": "Other reserves"
- },
- {
- "name": "Revaluation reserve"
- },
- {
- "name": "Share premium account"
- },
- {
- "name": "Called up share capital"
- },
- {
- "name": "Profit and loss account"
- }
- ],
- "name": "Capital & Reserves"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Hire Purchase"
- },
- {
- "name": "Loans"
- },
- {
- "name": "Mortgages"
- }
- ],
- "name": "Creditors due after one year"
- }
- ],
- "name": "Non Current Liabilities"
- },
- {
- "children": [
- {
- "name": "Investments"
- },
- {
- "children": [
- {
- "name": "Fixtures and fittings Depreciation"
- },
- {
- "name": "Fixtures and fittings"
- },
- {
- "name": "Land and buildings"
- },
- {
- "name": "Land and buildings Depreciation"
- },
- {
- "name": "Motor vehicles Depreciation"
- },
- {
- "name": "Motor vehicles"
- },
- {
- "name": "Office equipment (inc computer equipment)"
- },
- {
- "name": "Office equipment (inc computer equipment) Depreciation"
- },
- {
- "name": "Plant and machinery Depreciation"
- },
- {
- "name": "Plant and machinery"
- }
- ],
- "name": "Tangible assets"
- },
- {
- "children": [
- {
- "name": "Software Depreciation"
- },
- {
- "name": "Software"
- },
- {
- "name": "Patents & Trademarks"
- },
- {
- "name": "Patents & Trademarks Depreciation"
- }
- ],
- "name": "Intangible assets"
- }
- ],
- "name": "Fixed assets"
- }
- ],
- "name": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Light, heat and power"
- },
- {
- "name": "Repairs, renewals and maintenance"
- },
- {
- "name": "Rent and rates"
- }
- ],
- "name": "Property costs"
- },
- {
- "children": [
- {
- "name": "Auditing"
- },
- {
- "name": "Accounting"
- }
- ],
- "name": "Accountancy and audit"
- },
- {
- "children": [
- {
- "name": "Consultancy"
- },
- {
- "name": "Legal and professional charges"
- }
- ],
- "name": "Legal and professional costs"
- },
- {
- "children": [
- {
- "name": "Recruitment fees"
- },
- {
- "name": "Software expenses"
- },
- {
- "name": "Travel and subsistence"
- },
- {
- "name": "Other admin expenses"
- },
- {
- "name": "Other computer costs"
- },
- {
- "name": "Internet & hosting"
- },
- {
- "name": "Mobiles"
- },
- {
- "name": "Stationery"
- },
- {
- "name": "Office consumables"
- },
- {
- "name": "Postage and Carriage"
- },
- {
- "name": "Telephone"
- },
- {
- "name": "Books"
- },
- {
- "name": "Network costs"
- }
- ],
- "name": "Administration and office expenses"
- },
- {
- "children": [
- {
- "name": "Car maintenance"
- },
- {
- "name": "Car hire"
- },
- {
- "name": "Car fuel"
- }
- ],
- "name": "Vehicle expenses"
- },
- {
- "children": [
- {
- "name": "Intangible assets depn"
- },
- {
- "name": "Tangible assets depn"
- }
- ],
- "name": "Depreciation expense"
- },
- {
- "children": [
- {
- "name": "Entertaining"
- },
- {
- "name": "Other sundry expenses"
- },
- {
- "name": "Donations"
- },
- {
- "name": "Exchange gains/losses"
- },
- {
- "name": "Bad debts"
- },
- {
- "name": "Bank, credit card and other financial charges"
- },
- {
- "name": "Insurance"
- }
- ],
- "name": "Sundry expenses"
- },
- {
- "children": [
- {
- "name": "Subcontractors payments"
- },
- {
- "name": "Employers NIC"
- },
- {
- "name": "Admin gross salaries"
- },
- {
- "name": "Management gross salaries"
- },
- {
- "name": "Directors remuneration"
- },
- {
- "name": "Directors pension"
- }
- ],
- "name": "Salaries & wages"
- }
- ],
- "name": "Administrative expenses"
- },
- {
- "children": [
- {
- "name": "Corporation tax expense"
- }
- ],
- "name": "Tax on profit or loss on ordinary activities"
- },
- {
- "children": [
- {
- "name": "Interest paid"
- }
- ],
- "name": "Interest payable and similar charges"
- },
- {
- "children": [
- {
- "name": "Bank Interest received"
- },
- {
- "name": "Investment Interest received"
- }
- ],
- "name": "Interest receivable and similar income:"
- },
- {
- "children": [
- {
- "name": "Profits/Losses on disposals of assets"
- }
- ],
- "name": "Other operating income"
- },
- {
- "children": [
- {
- "name": "Sales category 1"
- },
- {
- "name": "Sales category 2"
- },
- {
- "name": "Sales category 3"
- },
- {
- "name": "Sales category 4"
- }
- ],
- "name": "Turnover"
- },
- {
- "children": [
- {
- "name": "Distribution vehicles"
- },
- {
- "name": "Distribution salaries and wages"
- },
- {
- "children": [
- {
- "name": "PR"
- },
- {
- "name": "Marketing, POS"
- },
- {
- "name": "Exhibitions and events"
- }
- ],
- "name": "Advertising and promotions"
- },
- {
- "name": "Shipping"
- }
- ],
- "name": "Distribution costs"
- },
- {
- "children": [
- {
- "name": "Cost of sales 4"
- },
- {
- "name": "Cost of sales 3"
- },
- {
- "name": "Cost of sales 2"
- },
- {
- "name": "Cost of sales 1"
- }
- ],
- "name": "Cost of sales"
- }
- ],
- "name": "Profit and Loss"
- }
- ],
- "name": "Company",
- "parent_id": null
- }
-}
\ No newline at end of file
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
deleted file mode 100644
index 327c0e9..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/us_account_chart_template_basic.json
+++ /dev/null
@@ -1,543 +0,0 @@
-{
- "name": "Basic Chart of Account",
- "root": {
- "children": [
- {
- "children": [
- {
- "name": "Automobile Expense",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Payroll Expenses",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Interest Expense",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Continuing Education",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Meals and Entertainment",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Custom Hire and Contract Labor",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Repairs and Maintenance",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Postage and Delivery",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Small Tools and Equipment",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Chemicals Purchased",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gasoline, Fuel and Oil",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Equipment Rental",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Taxes - Property",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Miscellaneous Expense",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Uniforms",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Veterinary, Breeding, Medicine",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Professional Fees",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Janitorial Expense",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "General Liability Insurance",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Life and Disability Insurance",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Health Insurance",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Professional Liability",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Worker's Compensation",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Insurance Expense",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Travel Expense",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Advertising and Promotion",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Office Supplies",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Dues and Subscriptions",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Feed Purchased",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Bank Service Charges",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Marketing Expense",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Storage and Warehousing",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Computer and Internet Expenses",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fertilizers and Lime",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Seeds and Plants Purchased",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Conservation Expenses",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Freight and Trucking",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Depreciation Expense",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Printing and Reproduction",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Car and Truck Expenses",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Charitable Contributions",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rent Expense",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Utilities",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Telephone Expense",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Business Licenses and Permits",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Expenses",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Client Trust Account",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "Account Receivable",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Receivable",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Cash",
- "name": "Cash or Cash Equivalents",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Current Assets",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Security Deposits Asset",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Other Assets",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Court Costs",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Advanced Client Costs",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Filing Fees",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Expert Witness Fees",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Other Current Assets",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Fixed Asset",
- "children": [
- {
- "account_type": "Fixed Asset",
- "name": "Furniture and Equipment",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Accumulated Depreciation",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Fixed Assets",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Assets",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "children": [
- {
- "account_type": "Equity",
- "name": "Capital Stock",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Retained Earnings",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Dividends Paid",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Opening Balance Equity",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Equity",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Account Payable",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Payable",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Current Liabilities",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Sales Tax Payable",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Customer Deposits Received",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Payroll Liabilities",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Use Tax Payable",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Other Current Liabilities",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Liabilities",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "Liabilities and Equity",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "name": "Settlement Income",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Commodity Credit Loans",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Administrative Fees",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Shipping and Delivery Income",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Commission income",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fuel Tax Credits and Other Inc.",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Livestock Sales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Custom Hire Income",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Crop Insurance Proceeds",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Legal Fee Income",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cooperative Distributions",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Job Income",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Crop Sales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sales Discounts",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Rental Income",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Farmers Market Sales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sales Discounts",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Service Income",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Agricultural Program Payments",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Income",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Proceeds from Sale of Assets",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Finance Charge Income",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Interest Income",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Insurance Proceeds Received",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Other Income",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Cost of Goods Sold",
- "children": [
- {
- "account_type": "Cost of Goods Sold",
- "name": "Other Job Related Costs",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Cost of Goods Sold",
- "name": "Commissions Paid",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Cost of Goods Sold",
- "name": "Tools and Small Equipment",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Cost of Goods Sold",
- "name": "Merchant Account Fees",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Cost of Goods Sold",
- "name": "Job Materials Purchased",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Cost of Goods Sold",
- "name": "Subcontracted Services",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Cost of Goods Sold",
- "name": "Equipment Rental for Jobs",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Cost of Goods Sold",
- "name": "Purchases - Resale Items",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Cost of Goods Sold",
- "name": "Commissions Paid",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Cost of Goods Sold",
- "name": "Freight and Shipping Costs",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Cost of Goods Sold",
- "name": "Merchant Account Fees",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Cost of Goods Sold",
- "name": "Media Purchased for Clients",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Cost of Goods Sold",
- "name": "Purchase Discounts",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Cost of Goods Sold",
- "name": "Subcontractors Expense",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Cost of Goods Sold",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "Basic",
- "parent_id": null
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/uy_uy_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/uy_uy_chart_template.json
deleted file mode 100644
index 3454273..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/uy_uy_chart_template.json
+++ /dev/null
@@ -1,875 +0,0 @@
-{
- "name": "Plan de Cuentas Uruguay - Template",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Deuds. Contratos de Cambio Import.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Proveedores de Plaza",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Acreedores Varios (def)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Proveedores por Importaciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Documentos a Pagar ds/Comerciales",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Intereses a vencer ds/Comerciales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DEUDAS COMERCIALES"
- },
- {
- "children": [
- {
- "name": "Responsabilidad frente a terceros",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PREVISIONES"
- },
- {
- "children": [
- {
- "name": "Controladas/Vinculadas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Sueldos y Jornales a pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Acreedores fiscales",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otras deudas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Saldos Acreedores Cuentas Directores",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Patrimonio del Ejercicio"
- },
- {
- "account_type": "Tax",
- "name": "Patrimonio Anticipo a Pagar"
- },
- {
- "account_type": "Tax",
- "name": "Patrimonio a Pagar"
- }
- ],
- "name": "DGI PATRIMONIO"
- },
- {
- "name": "Cobros Anticipados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Dividendos a Pagar",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Casa Matriz, Empresas Controlantes,",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Acreedores por Cargas Sociales",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Irae a Pagar"
- },
- {
- "account_type": "Tax",
- "name": "Irae Anticipo a Pagar"
- },
- {
- "account_type": "Tax",
- "name": "Irae del Ejercicio"
- }
- ],
- "name": "DGI IRAE"
- },
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Icosa del Ejercicio"
- },
- {
- "account_type": "Tax",
- "name": "Icosa a Pagar"
- },
- {
- "account_type": "Tax",
- "name": "Icosa Anticipo a Pagar"
- }
- ],
- "name": "DGI ICOSA"
- }
- ],
- "name": "DEUDAS DIVERSAS"
- },
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Irpf Retenido"
- },
- {
- "account_type": "Tax",
- "name": "Iva Retenido"
- },
- {
- "account_type": "Tax",
- "name": "Bps"
- },
- {
- "account_type": "Tax",
- "name": "Iva a Pagar"
- },
- {
- "account_type": "Tax",
- "name": "Iva Ventas B\u00e1sica"
- },
- {
- "account_type": "Tax",
- "name": "Iva Ventas M\u00ednima"
- }
- ],
- "name": "DGI IVA x VENTAS"
- },
- {
- "children": [
- {
- "name": "Ints. a vencer ds/Financieras",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Prestamos Bancarios",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Documentos a pagar MN a pagar ds/Financieras",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Obligaciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Documentos a pagar ME a pagar ds/Financieras",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DEUDAS FINANCIERAS"
- }
- ],
- "name": "PASIVO CORRIENTE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudas Comerciales",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DEUDAS COMERCIALES"
- },
- {
- "children": [
- {
- "name": "Deudas Financieras",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DEUDAS FINANCIERAS"
- },
- {
- "children": [
- {
- "name": "Previsiones No Corrientes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "PREVISIONES NO CORRIENTES"
- },
- {
- "children": [
- {
- "name": "Deudas Diversas",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "DEUDAS DIVERSAS"
- }
- ],
- "name": "PASIVO NO CORRIENTE"
- }
- ],
- "name": "PASIVO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Revaluaciones fiscales",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Revaluaciones voluntarias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "AJUSTES PATRIMONIO (H)"
- }
- ],
- "name": "AJUSTES AL PATRIMONIO"
- },
- {
- "children": [
- {
- "name": "APORTES A CAPITALIZAR"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Capital Integrado",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CAPITAL"
- }
- ],
- "name": "APORTE DE PROPIETARIOS/SOCIOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Resultados del ejercicio",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Dividendos provisorios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "RESULTADOS ACUMULADOS"
- },
- {
- "children": [
- {
- "account_type": "Equity",
- "name": "Reservas Legales",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "Reservas Voluntarias",
- "report_type": "Balance Sheet"
- },
- {
- "account_type": "Equity",
- "name": "P\u00e9rdidas y Ganancias",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "RESERVAS"
- }
- ],
- "name": "GANANCIAS RETENIDAS"
- }
- ],
- "name": "PATRIMONIO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Importaciones en tramite",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materiales y Suministros",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Materias Primas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos en Proceso",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Productos Terminados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Mercaderia de Reventa",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Prevision p/desvalorizaciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "BIENES DE CAMBIO"
- },
- {
- "children": [
- {
- "name": "Depositos en Garantia"
- },
- {
- "name": "Pagos adelantados",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Saldos Deudor de ctas de Directores"
- },
- {
- "name": "Anticipos a Proveedores",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Casa Matriz, Empresas Controlantes"
- },
- {
- "name": "Controladas / Vinculadas"
- }
- ],
- "name": "OTROS CREDITOS"
- },
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Iva Retenciones"
- },
- {
- "account_type": "Tax",
- "name": "Iva Pagos"
- },
- {
- "account_type": "Tax",
- "name": "Iva Importaci\u00f3n"
- },
- {
- "account_type": "Tax",
- "name": "Iva Compras M\u00ednima"
- },
- {
- "account_type": "Tax",
- "name": "Iva Compras B\u00e1sica"
- },
- {
- "account_type": "Tax",
- "name": "Iva Anticipo Importaci\u00f3n"
- }
- ],
- "name": "DGI IVA x COMPRAS"
- },
- {
- "children": [
- {
- "name": "Previsi\u00f3n para desvalorizaciones"
- },
- {
- "name": "Intereses percibidos por adelantado"
- },
- {
- "name": "Valores P\u00fablicos"
- },
- {
- "name": "Dep\u00f3sitos Bancarios"
- }
- ],
- "name": "INVERSIONES TEMPORARIAS"
- },
- {
- "children": [
- {
- "name": "Ingresos diferidos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Prevision para Deudores Incobrables"
- },
- {
- "name": "Prevision p/dtos y Bonificaciones"
- },
- {
- "name": "Intereses percibidos por adelantado",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Documentos a Cobrar MN",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudores por Exportaciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudores Simples Plaza",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Deudores Varios (def)",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cheques en Cartera ME",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Cheques en Cartera MN",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Documentos a Cobrar ME",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CREDITOS POR VENTAS"
- },
- {
- "children": [
- {
- "name": "Caja Moneda Nacional"
- },
- {
- "name": "Caja Moneda Extranjera"
- },
- {
- "name": "Banco Cuenta Corriente ME"
- },
- {
- "name": "Banco Cuenta Corriente"
- },
- {
- "name": "Movimientos Banco (def)"
- }
- ],
- "name": "DISPONIBILIDADES"
- },
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "Patrimonio Anticipo"
- },
- {
- "account_type": "Tax",
- "name": "Icosa Anticipo"
- },
- {
- "account_type": "Tax",
- "name": "Irae Anticipo"
- },
- {
- "name": "Ingresos diferidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ingresos percibidos por adelantado",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Prevision para Deudores Incobrables",
- "report_type": "Profit and Loss"
- },
- {
- "account_type": "Tax",
- "name": "Diversos"
- }
- ],
- "name": "DGI ANTICIPOS"
- }
- ],
- "name": "ACTIVO CORRIENTE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortizaciones Acumuladas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Patentes, marcas y licencias",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Gastos de investigacion",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "INTANGIBLES"
- },
- {
- "children": [
- {
- "name": "Veh\u00edculos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Muebles y \u00datiles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Maquinas y Herramientas",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Inmuebles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amort.Ac.Vehiculos",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amort.Ac.Maq.y Herram.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amort.Ac.Inmuebles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Amort.Ac.Mueb.y Utiles",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "BIENES DE USO"
- },
- {
- "children": [
- {
- "name": "Prevision para Desvalorizaciones",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Intereses percibidos por adelantado",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Inmuebles",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Valores orig. y revaluados s/anexo",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Menos: Amort. Acum.",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Titulos y Acciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Depositos Bancarios",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "INVERSIONES A LARGO PLAZO"
- },
- {
- "children": [
- {
- "name": "Bienes de cambio no corrientes",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "BIENES DE CAMBIO NO CORRIENTES"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a Largo Plazo",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "CREDITOS A LARGO PLAZO"
- }
- ],
- "name": "ACTIVO NO CORRIENTE"
- }
- ],
- "name": "ACTIVO"
- },
- {
- "children": [
- {
- "name": "Acciones a Emitir"
- },
- {
- "name": "Suscriptores de acciones"
- }
- ],
- "name": "ORDEN ACTIVO"
- },
- {
- "children": [
- {
- "name": "Capital suscripto"
- },
- {
- "name": "Capital Autorizado a Suscribir"
- }
- ],
- "name": "ORDEN PASIVO"
- },
- {
- "children": [
- {
- "name": "Ingresos Operativos (def)",
- "report_type": "Profit and Loss"
- },
- {
- "children": [
- {
- "name": "Ventas extraordinarias",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "VENTAS EXTRAORDINARIAS"
- },
- {
- "children": [
- {
- "name": "Diferencias de Cambio ganadas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Descuentos Obtenidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Intereses ganados",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "INGRESOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "Ventas Exentas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas Tasa B\u00e1sica",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas Tasa M\u00ednima",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Ventas por Exportaciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "VENTAS ORDINARIAS"
- }
- ],
- "name": "GANANCIAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortizaciones",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "AMORTIZACIONES"
- },
- {
- "children": [
- {
- "name": "Representaci\u00f3n",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Energ\u00eda El\u00e9ctrica y Aguas Corrientes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Servicios Contratados",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Honorarios Profesionales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Mantenimiento Veh\u00edculos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Combustible",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Papeler\u00eda",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Cargas Sociales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Fletes",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Comunicaciones y Servicios Telef\u00f3nicos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Seguros",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Sueldos y Jornales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Gastos Varios (def)",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Publicidad",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Alquileres",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "GASTOS DE ADMINISTRACION Y VENTAS"
- },
- {
- "children": [
- {
- "name": "Retenciones",
- "report_type": "Balance Sheet"
- },
- {
- "name": "Otros",
- "report_type": "Balance Sheet"
- },
- {
- "children": [
- {
- "account_type": "Tax",
- "name": "IVA ventas 10%"
- },
- {
- "account_type": "Tax",
- "name": "IVA ventas 22%"
- }
- ],
- "name": "IVA x VENTAS"
- },
- {
- "name": "Contribuciones",
- "report_type": "Balance Sheet"
- }
- ],
- "name": "OBLIGACIONES TRIBUTARIAS"
- },
- {
- "children": [
- {
- "name": "Multas y Recargos Fiscales",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Descuentos Concedidos",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Diferencias de Cambio perdidas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Intereses y Gastos Bancarios",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "GASTOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "Costos de lo vendido",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Mercader\u00edas",
- "report_type": "Profit and Loss"
- },
- {
- "name": "Costo de Venta de Bienes de Uso",
- "report_type": "Profit and Loss"
- }
- ],
- "name": "COSTO DE LO VENDIDO"
- }
- ],
- "name": "PERDIDAS"
- }
- ],
- "name": "Uruguay - Plan de Cuentas"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json
deleted file mode 100644
index 803ef2c..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json
+++ /dev/null
@@ -1,1526 +0,0 @@
-{
- "name": "Venezuelan - Account",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "INGRESOS POR SERVICIOS"
- }
- ],
- "name": "INGRESOS POR SERVICIOS"
- },
- {
- "children": [
- {
- "name": "VENTAS EXPORTACION"
- },
- {
- "name": "VENTAS NACIONALES AL DETAL"
- },
- {
- "name": "VENTAS INMUEBLES"
- },
- {
- "name": "VENTAS NACIONALES AL MAYOR"
- }
- ],
- "name": "VENTAS"
- },
- {
- "children": [
- {
- "name": "DEVOLUCIONES EN VENTAS"
- },
- {
- "name": "DESCUENTOS EN VENTAS"
- }
- ],
- "name": "DESCUENTOS Y DEVOLUCION EN VENTAS"
- }
- ],
- "name": "INGRESOS OPERACIONALES"
- }
- ],
- "name": "INGRESOS OPERACIONALES"
- }
- ],
- "name": "INGRESOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "CAPITAL SUSCRITO POR COPBAR"
- },
- {
- "name": "ACTUALIZACION DEL VALOR"
- },
- {
- "name": "CAPITAL SOCIAL PAGADO"
- }
- ],
- "name": "CAPITAL SOCIAL PAGADO"
- }
- ],
- "name": "CAPITAL SOCIAL PAGADO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "ACCIONES EN TESORERIA"
- },
- {
- "name": "ACTUALIZACION DE VALOR"
- }
- ],
- "name": "ACCIONES EN TESORERIA"
- }
- ],
- "name": "ACCIONES EN TESORERIA"
- }
- ],
- "name": "CAPITAL SOCIAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "VALOR ORIGINAL"
- },
- {
- "name": "ACTUALIZACION DEL VALOR"
- }
- ],
- "name": "OTRAS RESERVAS"
- }
- ],
- "name": "OTRAS RESERVAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "VALOR ORIGINAL RESERVA LEGAL"
- },
- {
- "name": "ACTUALIZACION DE VALOR"
- }
- ],
- "name": "RESERVA LEGAL"
- }
- ],
- "name": "RESERVA LEGAL"
- }
- ],
- "name": "RESERVA DE CAPITAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "REAJUSTE POR INFLACION"
- },
- {
- "name": "REI-EJERCICIO"
- },
- {
- "name": "REI-ACUMULADOS"
- },
- {
- "name": "EXCLUSIONES FISCALES"
- },
- {
- "name": "ACTUALIZACION DEL PATRIMONIO"
- }
- ],
- "name": "RESULTADO POR EXPOS. A LA INFLACION"
- },
- {
- "children": [
- {
- "name": "UTILIDADES DEL EJERCICIO"
- },
- {
- "name": "UTILIDADES NO DISTRIBUIDAS"
- }
- ],
- "name": "SUPERAVIT OPERATIVO"
- }
- ],
- "name": "SUPERAVIT GANADO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "RETAM-ACTIVOS"
- },
- {
- "name": "RETAM-INVENTARIOS"
- },
- {
- "name": "RETAM INVERSIONES"
- }
- ],
- "name": "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS"
- }
- ],
- "name": "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS"
- }
- ],
- "name": "SUPERAVIT"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "REI EJERCICIO"
- }
- ],
- "name": "GANACIAS Y PERDIDAS"
- }
- ],
- "name": "GANACIAS Y PERDIDAS"
- }
- ],
- "name": "GANANCIAS Y PERDIDAS"
- }
- ],
- "name": "PATRIMONIO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "PASIVOS A CORTO PLAZO"
- }
- ],
- "name": "OTROS PASIVOS A CORTO PLAZO"
- }
- ],
- "name": "OTROS PASIVOS A CORTO PLAZO"
- }
- ],
- "name": "OTROS PASIVOS A CORTO PLAZO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "DIVDENDO POR COBRAR NO COBRADOS"
- },
- {
- "account_type": "Payable",
- "name": "DIVIDENDO POR PAGAR VIGENTES"
- }
- ],
- "name": "DIVIDENDO POR PAGAR"
- }
- ],
- "name": "DIVIDENDO POR PAGAR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "I.N.C.E.S APORTES EMPLEADOS"
- },
- {
- "name": "F.A.O.V APORTES EMPLEADOS"
- },
- {
- "name": "FONDO FIDEICOMISO"
- },
- {
- "name": "I.V.S.S APORTES EMPLEADOS"
- },
- {
- "name": "FONDO DE AHORRO"
- }
- ],
- "name": "ACUMULACIONES LABORALES"
- }
- ],
- "name": "ACUMULACIONES LABORALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "I.V.S.S APORTE EMPRESA"
- },
- {
- "name": "F.A.O.V APORTE EMPRESA"
- },
- {
- "name": "I.N.C.E.S APORTE EMPRESA"
- }
- ],
- "name": "CONTRIBUCIONES"
- },
- {
- "children": [
- {
- "name": "PRESTAMOS SOBRE FIDEICOMISO"
- },
- {
- "name": "EMBARGO DE SUELDO"
- },
- {
- "name": "SINDICATOS"
- }
- ],
- "name": "RETENCIONES VARIAS"
- },
- {
- "children": [
- {
- "name": "INTERESES S/PRESTACIONES SOCIALES"
- },
- {
- "name": "BONIFICACION ACCIDENTAL UNICA"
- },
- {
- "name": "L.O.P.T.I."
- },
- {
- "name": "VACACIONES"
- },
- {
- "name": "UTILIDADES"
- },
- {
- "name": "PRESTACIONES SOCIALES"
- },
- {
- "account_type": "Payable",
- "name": "POLIZA DE SEGURO POR PAGAR"
- },
- {
- "name": "PUBLICIDAD Y PROPAGANDA"
- },
- {
- "name": "BONO VACACIONAL"
- },
- {
- "name": "TARJETA CORPORATIVA"
- },
- {
- "name": "ALQUILERES"
- },
- {
- "name": "COMISIONES"
- },
- {
- "account_type": "Payable",
- "name": "NOMINA POR PAGAR"
- },
- {
- "name": "CONVESION DE COMERCIALIZACION"
- },
- {
- "name": "PROGRAMA DE ALIMENTACION"
- },
- {
- "account_type": "Payable",
- "name": "IMPUESTOS POR PAGAR"
- },
- {
- "name": "ADELANTO DE CLIENTES"
- }
- ],
- "name": "OTRAS ACUMULACIONES"
- },
- {
- "children": [
- {
- "name": "I.V.A.RETENIDO EN COMPRAS"
- },
- {
- "name": "RETENCIONES I.S.L.R. EMPLEADOS"
- },
- {
- "name": "I.V.A DEBITO FISCAL"
- },
- {
- "name": "RETENCIONES I.S.L.R. PROVEEDORES"
- }
- ],
- "name": "RETENCIONES E IMPUESTOS POR PAGAR"
- }
- ],
- "name": "GASTOS ACUMULADOS Y RETENCIONES POR PAGAR"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "BANCO MERCANTIL"
- },
- {
- "account_type": "Cash",
- "name": "BANCO BANESCO"
- },
- {
- "account_type": "Cash",
- "name": "BANCO EXTRANJERO"
- }
- ],
- "name": "PASIVOS FINANCIEROS A CORTO PLAZO"
- }
- ],
- "name": "PASIVOS FINACIEROS A CORTO PLAZO"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "CUENTAS POR PAGAR SOCIOS"
- }
- ],
- "name": "CUENTAS POR PAGAR ACCIONISTAS"
- },
- {
- "children": [
- {
- "name": "AMD COMPUTER SHOP, C.A."
- },
- {
- "name": "COMERCIALIZADORA M321,C.A."
- },
- {
- "name": "ACCESORIOS AMD COMPUTADORAS,C.A."
- },
- {
- "name": "COMERCIALIZADORA JGV 3000, C.A."
- },
- {
- "name": "COMERCIALIZADORA LVG ELECTRONIC, C.A."
- }
- ],
- "name": "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "CUENTAS POR PAGAR PROVEEDORES"
- }
- ],
- "name": "PROVEEDORES OCASIONALES"
- },
- {
- "children": [
- {
- "name": "T.W.C. COMPUTER, INC."
- },
- {
- "name": "MICRO INFORMATICA 11C"
- },
- {
- "name": "STARREC GROUP USA,INC"
- }
- ],
- "name": "PROVEEDORES EXTRANJEROS"
- }
- ],
- "name": "DOCUMENTOS Y CUENTAS POR PAGAR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "RESERVAS FISCALES"
- },
- {
- "name": "RESERVAS FINANCIERAS"
- },
- {
- "name": "RESERVAS OPERATIVAS"
- }
- ],
- "name": "RESERVAS"
- }
- ],
- "name": "RESERVAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "DECLARACION ESTIMADAS"
- },
- {
- "name": "RAR AJUSTE INICIAL POR INFLACION"
- },
- {
- "name": "I.S.L.R. ACUMULADOS GASTOS"
- }
- ],
- "name": "I.S.L.R. ACUMULADOS GASTOS"
- }
- ],
- "name": "IMPUESTOS SOBRE LA RENTA POR PAGAR"
- }
- ],
- "name": "PASIVOA CORTO PLAZO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
- }
- ],
- "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
- }
- ],
- "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "INDEMNIZACIONES SENCILLAS"
- },
- {
- "name": "INDEMNIZACIONES DOBLES"
- }
- ],
- "name": "ACUMULACIONES PARA INDEMNIZ.LABORALES"
- }
- ],
- "name": "ACUMULACIONES PARA INDEMNIZ. LABORALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PASIVOS INTERCOMPA\u00d1IAS"
- }
- ],
- "name": "PASIVOS INTERCOMPA\u00d1IAS"
- }
- ],
- "name": "PASIVOS INTERCOMPA\u00d1IAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "OTROS PASIVOS A LARGO PLAZO"
- }
- ],
- "name": "OTROS PASIVOS A LARGO PLAZO"
- }
- ],
- "name": "OTROS PASIVOS A LARGO PLAZO"
- }
- ],
- "name": "PASIVO A LARGO PLAZO"
- }
- ],
- "name": "PASIVO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "MERCANCIA EN CONSIGNACION P. COMPRA0"
- }
- ],
- "name": "CUENTAS DE ORDEN ACREEDORAS"
- }
- ],
- "name": "CUENTAS DE ORDEN ACREEDORAS"
- }
- ],
- "name": "CUENTAS DE ORDEN ACREEDORAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "CARTAS DE CREDITOS"
- },
- {
- "name": "MERCANCIAS EN CONSIGNACION"
- }
- ],
- "name": "CUENTAS DE ORDEN DEUDORAS"
- }
- ],
- "name": "CUENTAS DE ORDEN DEUDORAS"
- }
- ],
- "name": "CUENTAS DE ORDEN"
- }
- ],
- "name": "CUENTAS DE ORDEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL"
- },
- {
- "name": "DEPOSITOS GARANTIA PROVEEDORES"
- },
- {
- "name": "DEPOSITOS GARANTIA BANCOS"
- }
- ],
- "name": "OTROS ACTIVOS"
- }
- ],
- "name": "OTROS ACTIVOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "OTRAS CUENTAS POR COBRAR"
- },
- {
- "name": "GASTOS DE CONSTITUCION"
- },
- {
- "name": "MARCA DE FABRICA"
- }
- ],
- "name": "CARGOS DIFERIDOS"
- }
- ],
- "name": "CARGOS DIFERIDOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "IMPUESTOS DIFERIDOS I.S.L.R"
- }
- ],
- "name": "IMPUESTOS DIFERIDOS I.S.L.R"
- }
- ],
- "name": "IMPUESTOS DIFERIDOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "INVERSIONES EN BONOS M.N."
- },
- {
- "name": "BONOS TITULOS"
- },
- {
- "name": "INVERSIONES PERMANENTES"
- }
- ],
- "name": "TITULOS DE VALORES"
- }
- ],
- "name": "INVERSIONES LARGO PLAZO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "INMUEBLES COSTO ORIGINAL"
- },
- {
- "name": "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL"
- },
- {
- "name": "TERRENO COSTO ORIGINAL"
- },
- {
- "name": "VEHICULOS COSTO ORIGINAL"
- },
- {
- "name": "LICENCIA & SOFWARE COSTO ORIGINAL"
- },
- {
- "name": "MUEBLES Y ENSERES COSTO ORIGINAL"
- }
- ],
- "name": "ACTIVO FIJO"
- },
- {
- "children": [
- {
- "name": "MUEBLES Y ENSERES COSTO ORIGINAL"
- },
- {
- "name": "MEJORAS A PROPIEDAD COSTO ORIGINAL"
- },
- {
- "name": "TERRENOS COSTO ORIGINAL"
- },
- {
- "name": "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL"
- },
- {
- "name": "INMUEBLES COSTO ORIGINAL"
- },
- {
- "name": "VEHICULOS COSTO ORIGINAL"
- }
- ],
- "name": "DEPRECIACION Y AMORTIZACION ACUMULADAS"
- }
- ],
- "name": "ACTIVO FIJO NETO"
- }
- ],
- "name": "ACTIVO LARGO PLAZO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "PATENTE MUNICIPAL ESTIMADA"
- },
- {
- "name": "I.V.A. CREDITO FISCAL"
- },
- {
- "name": "I.V.A. CREDITO FISCAL IMPORTACION"
- },
- {
- "name": "I.S.L.R. DECLARACION ESTIMADAS"
- },
- {
- "name": "I.V.A. RETENIDO"
- },
- {
- "name": "I.S.L.R RETENIDO"
- }
- ],
- "name": "IMPUESTOS"
- }
- ],
- "name": "IMPUESTOS PAGADOS POR ANTICIPADOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PUBLICIDAD"
- },
- {
- "name": "SEGURO PREPAGADOS"
- },
- {
- "name": "SEGURO H.C.M."
- },
- {
- "name": "ALQUILERES"
- }
- ],
- "name": "GASTOS PREPAGADOS OPERATIVOS"
- }
- ],
- "name": "GASTOS OPERACIONALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "MERCANCIA EN TRANSITOS"
- }
- ],
- "name": "INVENTARIO EN TRANSITO"
- },
- {
- "children": [
- {
- "name": "INVENTARIOS DE MERCANCIA EXTERIOR"
- },
- {
- "name": "INVENTARIOS DE MERCANCIA NACIONAL"
- },
- {
- "name": "INVENTARIO FINAL"
- },
- {
- "name": "INVENTARIO MERCANCIA ACTUALIZACION DEL VALOR"
- }
- ],
- "name": "INVENTARIOS DE MERCANCIA"
- }
- ],
- "name": "INVENTARIOS"
- },
- {
- "children": [
- {
- "name": "INTERESES POR COBRAR"
- },
- {
- "children": [
- {
- "name": "ACCESORIOS AMD COMPUTADORAS,C.A."
- },
- {
- "name": "AMD COMPUTER SHOP, C.A."
- },
- {
- "name": "COMERCIALIZADORA JGV 3000, C.A."
- },
- {
- "name": "COMERCIALIZADORA LVG ELECTRONIC, C.A."
- },
- {
- "name": "COMERCIALIZADORA M321,C.A."
- }
- ],
- "name": "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS"
- },
- {
- "children": [
- {
- "name": "PROVISION INCOBRALES NACIONALES"
- },
- {
- "name": "PROVINCION INCOBRABLES EXTERIOR"
- }
- ],
- "name": "PROVINCION INCOBRABLES NACIONAL"
- },
- {
- "children": [
- {
- "name": "VACACIONES"
- },
- {
- "name": "UTILIDADES"
- },
- {
- "name": "VIATICOS VENDEDORES"
- },
- {
- "name": "PRESTAMOS PERSONALES"
- },
- {
- "account_type": "Receivable",
- "name": "CUENTAS POR COBRAR SOCIOS"
- },
- {
- "account_type": "Receivable",
- "name": "CUENTAS POR COBRAR CLIENTES"
- },
- {
- "name": "SEGURO DE VEHICULOS"
- }
- ],
- "name": "CUENTAS POR COBRAR EMPLEADOS"
- },
- {
- "children": [
- {
- "name": "COBRO ANTICIPO CLIENTES"
- },
- {
- "account_type": "Receivable",
- "name": "CUENTAS POR COBRAR CLIENTES"
- },
- {
- "account_type": "Receivable",
- "name": "CUENTAS POR COBRAR DETALLISTA"
- },
- {
- "account_type": "Receivable",
- "name": "CUENTAS POR COBRAR MAYORISTA"
- }
- ],
- "name": "CUENTAS POR COBRAR NACIONALES"
- },
- {
- "name": "CUENTAS POR COBRAR EXTERIOR"
- },
- {
- "children": [
- {
- "account_type": "Receivable",
- "name": "EFECTOS POR COBRAR NACIONALES"
- }
- ],
- "name": "EFECTOS POR COBRAR"
- },
- {
- "children": [
- {
- "account_type": "Payable",
- "name": "CUENTAS POR PAGAR SOCIOS"
- }
- ],
- "name": "CUENTAS POR COBRAR ACCIONISTAS"
- },
- {
- "children": [
- {
- "name": "ENTES GUBERNAMENTALES"
- },
- {
- "name": "TRANSFERENCIAS BANCARIAS"
- },
- {
- "name": "ADELANTO A PROVEEDORES"
- },
- {
- "name": "DEPOSITOS VARIOS"
- },
- {
- "name": "RECLAMO AL SEGURO"
- },
- {
- "account_type": "Receivable",
- "name": "0TRAS CUENTAS X COBRAR OTROS DEUDORES"
- }
- ],
- "name": "0TRAS CUENTAS POR COBRAR"
- }
- ],
- "name": "DOCUMENTOS Y CUENTAS POR COBRAR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "INVERSIONES EN BONOS M.E."
- },
- {
- "name": "PAPELES COMERCIALES"
- },
- {
- "name": "INVERSIONES EN BONOS M.N."
- },
- {
- "name": "INVERSIONES TEMPORALES"
- }
- ],
- "name": "INVERSIONES A CORTO PLAZO"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "BANCO MERCANTIL COMMERCEBANK"
- }
- ],
- "name": "BANCOS E INSTITUCIONES FINANCIERAS EXTERIOR"
- },
- {
- "children": [
- {
- "account_type": "Cash",
- "name": "BANCO FONDO COMUN"
- },
- {
- "account_type": "Cash",
- "name": "BANCO BANPLUS"
- },
- {
- "account_type": "Cash",
- "name": "BANCO DE VENEZUELA"
- },
- {
- "account_type": "Cash",
- "name": "BANCO PROVINCIAL"
- },
- {
- "account_type": "Cash",
- "name": "BANCO BANESCO"
- },
- {
- "account_type": "Cash",
- "name": "BANCO MERCANTIL"
- },
- {
- "account_type": "Cash",
- "name": "BANESCO BANCO UNIVERSAL"
- },
- {
- "account_type": "Cash",
- "name": "BANCO BOLIVAR"
- },
- {
- "account_type": "Cash",
- "name": "BANCO CORP BANCA"
- },
- {
- "account_type": "Cash",
- "name": "BANCO EXTERIOR"
- }
- ],
- "name": "BANCOS E INTITUCIONES FINANCIERAS"
- },
- {
- "children": [
- {
- "name": "CAJA CHICA"
- },
- {
- "name": "FONDO A DEPOSITAR"
- },
- {
- "name": "CAJA PRINCIPAL"
- },
- {
- "name": "CAJA GENERAL"
- }
- ],
- "name": "CAJAS"
- }
- ],
- "name": "EFECTIVO Y VALORES NEGOCIABLES"
- }
- ],
- "name": "ACTIVO CIRCULANTE"
- }
- ],
- "name": "ACTIVO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "PASAJE EXTERIOR NO DEDUCIBLE"
- },
- {
- "name": "VIATICOS DEDUCIBLES"
- },
- {
- "name": "ASEO URBANO"
- },
- {
- "name": "FOTOCOPIADO"
- },
- {
- "name": "ASEO Y LIMPIEZA"
- },
- {
- "name": "ENERGIA ELECTRICA"
- },
- {
- "name": "TELEFONOS Y TELEGRAFOS"
- },
- {
- "name": "AGUA POTABLE Y REFRIGERIO"
- },
- {
- "name": "SERVICIOS DE PUBLICIDAD"
- },
- {
- "name": "BONIFICACION UNICA ESPECIAL"
- },
- {
- "name": "SERVICIOS CONTRATADOS A TERCEROS"
- },
- {
- "name": "PARTIDAS NO DEDUCIBLES"
- },
- {
- "name": "SEGUROS"
- },
- {
- "name": "REPAROS"
- },
- {
- "name": "GASTOS DE I.S.L.R."
- },
- {
- "name": "RELACIONES INDUSTRIALES"
- },
- {
- "name": "SERVICIOS PUBLICOS"
- },
- {
- "name": "MANTENIMIENTOS"
- },
- {
- "name": "REPARACIONES"
- },
- {
- "name": "SUMINISTROS DE EQUIPOS DE OFICINA"
- },
- {
- "name": "HONORARIOS PROFESIONALES"
- },
- {
- "name": "UTILES DE LIMPIEZA"
- },
- {
- "name": "ARTICULOS DE OFICINA"
- },
- {
- "name": "COMBUSTIBLES Y LUBRICANTES"
- },
- {
- "name": "FLETES Y TRANSPORTES"
- },
- {
- "name": "ESTACIONAMINETO"
- },
- {
- "name": "TRAMITES DE SOLVENCIAS"
- },
- {
- "name": "CONDOMINIOS"
- },
- {
- "name": "GASTOS DE SISTEMAS"
- },
- {
- "name": "DERECHO DE FRENTE"
- },
- {
- "name": "TRAMITES LEGALES"
- },
- {
- "name": "COMIDAS, VIAJES Y TRASLADOS"
- },
- {
- "name": "GASTOS DE REPRESENTACION"
- },
- {
- "name": "VIATICOS NO DEDUCIBLES"
- },
- {
- "name": "EQUIPOS Y EVENTOS DEPOSRTIVOS"
- },
- {
- "name": "HOSPEDAJE"
- },
- {
- "name": "OBSEQUIOS"
- },
- {
- "name": "CONVENSION DE COMERCIALIZACION"
- },
- {
- "name": "AVERIAS-PRODUCTOS"
- },
- {
- "name": "ALQUILER DE LOCALES"
- },
- {
- "name": "AJUSTE DE INVENTARIOS OBSOLETOS"
- },
- {
- "name": "AJUSTE DE INVENTARIOS DONADOS"
- },
- {
- "name": "PASAJES LOCALES Y EXT.DEDUCIBLES"
- }
- ],
- "name": "GASTOS GENERALES"
- }
- ],
- "name": "GASTOS GENERALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "INMUEBLES"
- },
- {
- "name": "MAQUINARIAS Y EQUIPOS"
- },
- {
- "name": "VEHICULOS"
- },
- {
- "name": "MUEBLES Y ENSERES"
- },
- {
- "name": "LICENCIA & SOFTWARE"
- },
- {
- "name": "MEJORAS A PROPIEDAD"
- }
- ],
- "name": "DEPRECIACION"
- },
- {
- "children": [
- {
- "name": "SEGUROS"
- }
- ],
- "name": "AMORTIZACION"
- }
- ],
- "name": "DEPRECIACION Y AMORTIZACION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "MEDIOS"
- },
- {
- "name": "PUBLICIDAD"
- },
- {
- "name": "MATERIALES PROMOCIONALES"
- },
- {
- "name": "EVENTOS ESPECIALES"
- },
- {
- "name": "ACTIVIDADES REGIONALES"
- },
- {
- "name": "PROMOCIONES"
- },
- {
- "name": "DISTRIBUCION Y REPARTO LOCALES"
- },
- {
- "name": "CUENTAS INCOBRABLES NACIONALES"
- },
- {
- "name": "PRODUCCION MATERIAL P.O.P."
- },
- {
- "name": "TRANSPORTE Y FLETES"
- },
- {
- "name": "PATENTE INDUSTRIA Y COMERCIO"
- }
- ],
- "name": "GASTOS DE DISTRIBUCION"
- }
- ],
- "name": "GASTOS COMERCIALIZACION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "BENEFICIOS COMEDOR"
- },
- {
- "name": "BENEFICIOS UNIFORMES"
- },
- {
- "name": "SUELDOS EMPLEADOS"
- },
- {
- "name": "HORAS EXTRAS"
- },
- {
- "name": "SUELDOS DIRECTIVOS"
- },
- {
- "name": "COMISION AL PERSONAL"
- },
- {
- "name": "HORAS EXTRAORDINARIAS"
- },
- {
- "name": "PROGRAMA DE ALIMENTACION EMPLEADOS"
- },
- {
- "name": "TRANSPORTE Y ALIMENTACION"
- },
- {
- "name": "GASTOS PERSONAL CONTRATADO"
- },
- {
- "name": "GASTOS PERSONAL TRANSFERIDOSR"
- },
- {
- "name": "VIATICOS Y GASTOS DE REPRESENTACION"
- },
- {
- "name": "PRIMA POR RENDIMIENTO"
- },
- {
- "name": "SEGURO H.C.M."
- },
- {
- "name": "CONTRIBUCIONES I.N.C.E.S."
- },
- {
- "name": "CONTRIBUCIONES F.A.O.V."
- },
- {
- "name": "CONTRIBUCIONES I.V.S.S."
- },
- {
- "name": "BONO VACACIONAL"
- },
- {
- "name": "LOCTI"
- },
- {
- "name": "LOPCYMAT"
- },
- {
- "name": "BONIFICACION UNICA ESPECIAL"
- },
- {
- "name": "GASTOS PERSONAL PASANTE"
- },
- {
- "name": "UTILIDADES"
- },
- {
- "name": "VACACIONES"
- },
- {
- "name": "BENEFICIOS ADIESTRAMIENTOS-CURSOS"
- },
- {
- "name": "BENEFICIOS BECAS"
- },
- {
- "name": "BENEFICIOS SERVICIOS MEDICOS"
- },
- {
- "name": "PRESTACIONES SOCIALES"
- },
- {
- "name": "INTERESES S/PRESTACIONES SOCIALES"
- }
- ],
- "name": "GASTOS PERSONAL"
- }
- ],
- "name": "GASTOS DE PERSONAL"
- }
- ],
- "name": "GASTOS OPERATIVOS"
- }
- ],
- "name": "GASTOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "COSTO DE VENTAS"
- }
- ],
- "name": "COSTO DE VENTAS"
- }
- ],
- "name": "COSTO DE VENTAS"
- }
- ],
- "name": "COSTO DE VENTAS"
- }
- ],
- "name": "COSTO"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "OTROS INGRESOS FINANCIEROS"
- },
- {
- "name": "INTERESES DE BANCOS NACIONALES"
- },
- {
- "name": "INTERESES DE BANCOS EXTRANJEROS"
- }
- ],
- "name": "INGRESOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "GANANCIAS EN VENTAS DE ACTIVOS FIJOS"
- },
- {
- "name": "GANANCIAS EN DIFERENCIAL CAMBIARIO"
- },
- {
- "name": "GANANCIAS EN VENTAS DE INVERSIONES"
- },
- {
- "name": "OTROS INGRESOS"
- },
- {
- "name": "INTERESES VARIOS"
- },
- {
- "name": "AJUSTES A\u00d1OS ANTERIORES"
- }
- ],
- "name": "OTROS INGRESOS"
- }
- ],
- "name": "OTROS INGRESOS"
- }
- ],
- "name": "OTROS INGRESOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "PERDIDA POR ROBO DE INVENTARIO"
- },
- {
- "name": "FLUCTUACION CAMBIARIA NO REALIZADAS"
- },
- {
- "name": "PERDIDAS EN VENTAS ACTIVOS FIJOS"
- },
- {
- "name": "INTERESES S/PRESTACIONES SOCIALES"
- },
- {
- "name": "AJUSTE DE A\u00d1OS ANTERIORES"
- },
- {
- "name": "PERDIDAS EN DIFERENCIAL CAMBIARIO"
- },
- {
- "name": "PERDIDAS EN VENTAS DE INVERSIONES"
- },
- {
- "name": "PERDIDAS EN INVERSIONES DE BONOS P."
- }
- ],
- "name": "OTROS EGRESOS"
- },
- {
- "children": [
- {
- "name": "IMPUESTOS A LAS TRANSACIONES FINANCIERAS"
- }
- ],
- "name": "EGRESOS NO GRAVABLES"
- },
- {
- "children": [
- {
- "name": "INTERESES BANCOS NACIONALES"
- },
- {
- "name": "COMISIONES TICKET DE ALIMENTACION"
- },
- {
- "name": "COMSIONES Y GASTOS BANCARIOS"
- },
- {
- "name": "OTROS EGRESOS"
- }
- ],
- "name": "GASTOS FINANCIEROS"
- }
- ],
- "name": "GASTOS FINANCIEROS"
- }
- ],
- "name": "EGRESOS"
- }
- ],
- "name": "OTROS INGRESOS (EGRESOS)"
- }
- ],
- "name": "Main Account Company"
- }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/import_charts.py b/erpnext/accounts/doctype/chart_of_accounts/import_charts.py
deleted file mode 100644
index 7a47f6e..0000000
--- a/erpnext/accounts/doctype/chart_of_accounts/import_charts.py
+++ /dev/null
@@ -1,27 +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, os, json
-
-def import_charts():
- print "Importing Chart of Accounts"
- frappe.db.sql("""delete from `tabChart of Accounts`""")
- charts_dir = os.path.join(os.path.dirname(__file__), "charts")
- for fname in os.listdir(charts_dir):
- if fname.endswith(".json"):
- with open(os.path.join(charts_dir, fname), "r") as f:
- chart = json.loads(f.read())
- country = frappe.db.get_value("Country", {"code": fname.split("_", 1)[0]})
- if country:
- doc = frappe.get_doc({
- "doctype":"Chart of Accounts",
- "chart_name": chart.get("name"),
- "source_file": fname,
- "country": country
- }).insert()
- #print doc.name.encode("utf-8")
- #else:
- #print "No chart for: " + chart.get("name").encode("utf-8")
-
- frappe.db.commit()
diff --git a/erpnext/setup/doctype/company/company.js b/erpnext/setup/doctype/company/company.js
index 44f228f..2e5898e 100644
--- a/erpnext/setup/doctype/company/company.js
+++ b/erpnext/setup/doctype/company/company.js
@@ -1,6 +1,8 @@
// Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
// License: GNU General Public License v3. See license.txt
+frappe.provide("erpnext.company");
+
cur_frm.cscript.refresh = function(doc, cdt, cdn) {
if(doc.abbr && !doc.__islocal) {
cur_frm.set_df_property("abbr", "read_only", 1);
@@ -10,6 +12,31 @@
cur_frm.toggle_enable("default_currency", (cur_frm.doc.__onload &&
!cur_frm.doc.__onload.transactions_exist));
}
+
+ erpnext.company.set_chart_of_accounts_options(doc);
+}
+
+frappe.ui.form.on("Company", "country", function(frm) {
+ erpnext.company.set_chart_of_accounts_options(frm.doc);
+})
+
+erpnext.company.set_chart_of_accounts_options = function(doc) {
+ var selected_value = doc.chart_of_accounts;
+ if(doc.country) {
+ return frappe.call({
+ method: "erpnext.accounts.doctype.account.chart_of_accounts.chart_of_accounts.get_charts_for_country",
+ args: {
+ "country": doc.country,
+ },
+ callback: function(r) {
+ if(!r.exc) {
+ set_field_options("chart_of_accounts", [""].concat(r.message).join("\n"));
+ if(in_list(r.message, selected_value))
+ cur_frm.set_value("chart_of_accounts", selected_value);
+ }
+ }
+ })
+ }
}
cur_frm.cscript.change_abbr = function() {
@@ -69,14 +96,6 @@
}
}
-cur_frm.get_field("chart_of_accounts").get_query = function(doc) {
- return {
- filters: {
- "country": doc.country
- }
- }
-}
-
cur_frm.fields_dict.payables_group.get_query = cur_frm.fields_dict.receivables_group.get_query;
diff --git a/erpnext/setup/doctype/company/company.json b/erpnext/setup/doctype/company/company.json
index 773526a..70ca844 100644
--- a/erpnext/setup/doctype/company/company.json
+++ b/erpnext/setup/doctype/company/company.json
@@ -72,17 +72,17 @@
{
"fieldname": "charts_section",
"fieldtype": "Section Break",
- "hidden": 1,
+ "hidden": 0,
"label": "Chart of Accounts",
"permlevel": 0
},
{
"fieldname": "chart_of_accounts",
- "fieldtype": "Link",
+ "fieldtype": "Select",
"hidden": 0,
"ignore_user_permissions": 1,
"label": "Chart of Accounts",
- "options": "Chart of Accounts",
+ "options": "",
"permlevel": 0
},
{
@@ -356,7 +356,7 @@
],
"icon": "icon-building",
"idx": 1,
- "modified": "2014-08-07 05:20:47.711849",
+ "modified": "2014-08-25 17:11:09.320856",
"modified_by": "Administrator",
"module": "Setup",
"name": "Company",
diff --git a/erpnext/setup/doctype/company/company.py b/erpnext/setup/doctype/company/company.py
index 1846052..3ac0582 100644
--- a/erpnext/setup/doctype/company/company.py
+++ b/erpnext/setup/doctype/company/company.py
@@ -83,16 +83,13 @@
def create_default_accounts(self):
if self.chart_of_accounts:
- self.import_chart_of_account()
+ from erpnext.accounts.doctype.account.chart_of_accounts.chart_of_accounts import create_charts
+ create_charts(self.chart_of_accounts, self.name)
else:
self.create_standard_accounts()
frappe.db.set(self, "receivables_group", _("Accounts Receivable") + " - " + self.abbr)
frappe.db.set(self, "payables_group", _("Accounts Payable") + " - " + self.abbr)
- def import_chart_of_account(self):
- chart = frappe.get_doc("Chart of Accounts", self.chart_of_accounts)
- chart.create_accounts(self.name)
-
def add_acc(self, lst):
account = frappe.get_doc({
"doctype": "Account",
diff --git a/erpnext/setup/doctype/company/fixtures/india/__init__.py b/erpnext/setup/doctype/company/fixtures/india/__init__.py
index d52b304..5346d74 100644
--- a/erpnext/setup/doctype/company/fixtures/india/__init__.py
+++ b/erpnext/setup/doctype/company/fixtures/india/__init__.py
@@ -22,62 +22,62 @@
# accounts
- fld_dict = {
- 'account_name': 0,
- 'parent_account': 1,
- 'group_or_ledger': 2,
- 'account_type': 3,
- 'report_type': 4,
- 'tax_rate': 5,
- 'root_type': 6
- }
-
- acc_list_india = [
- [_('CENVAT Capital Goods'),_(_('Tax Assets')),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
- [_('CENVAT'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
- [_('CENVAT Service Tax'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
- [_('CENVAT Service Tax Cess 1'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
- [_('CENVAT Service Tax Cess 2'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
- [_('CENVAT Edu Cess'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
- [_('CENVAT SHE Cess'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
- [_('Excise Duty 4'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','4.00', 'Asset'],
- [_('Excise Duty 8'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','8.00', 'Asset'],
- [_('Excise Duty 10'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','10.00', 'Asset'],
- [_('Excise Duty 14'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','14.00', 'Asset'],
- [_('Excise Duty Edu Cess 2'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','2.00', 'Asset'],
- [_('Excise Duty SHE Cess 1'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','1.00', 'Asset'],
- [_('P L A'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
- [_('P L A - Cess Portion'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
- [_('Edu. Cess on Excise'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','2.00', 'Liability'],
- [_('Edu. Cess on Service Tax'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','2.00', 'Liability'],
- [_('Edu. Cess on TDS'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','2.00', 'Liability'],
- [_('Excise Duty @ 4'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','4.00', 'Liability'],
- [_('Excise Duty @ 8'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','8.00', 'Liability'],
- [_('Excise Duty @ 10'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','10.00', 'Liability'],
- [_('Excise Duty @ 14'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','14.00', 'Liability'],
- [_('Service Tax'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','10.3', 'Liability'],
- [_('SHE Cess on Excise'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','1.00', 'Liability'],
- [_('SHE Cess on Service Tax'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','1.00', 'Liability'],
- [_('SHE Cess on TDS'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','1.00', 'Liability'],
- [_('Professional Tax'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'],
- [_('VAT'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'],
- [_('TDS (Advertisement)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'],
- [_('TDS (Commission)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'],
- [_('TDS (Contractor)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'],
- [_('TDS (Interest)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'],
- [_('TDS (Rent)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'],
- [_('TDS (Salary)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability']
- ]
-
- for lst in acc_list_india:
- account = frappe.get_doc({
- "doctype": "Account",
- "freeze_account": "No",
- "master_type": "",
- "company": company.name
- })
-
- for d in fld_dict.keys():
- account.set(d, (d == 'parent_account' and lst[fld_dict[d]]) and lst[fld_dict[d]] +' - '+ company.abbr or lst[fld_dict[d]])
-
- account.insert()
+ # fld_dict = {
+ # 'account_name': 0,
+ # 'parent_account': 1,
+ # 'group_or_ledger': 2,
+ # 'account_type': 3,
+ # 'report_type': 4,
+ # 'tax_rate': 5,
+ # 'root_type': 6
+ # }
+ #
+ # acc_list_india = [
+ # [_('CENVAT Capital Goods'),_(_('Tax Assets')),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
+ # [_('CENVAT'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
+ # [_('CENVAT Service Tax'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
+ # [_('CENVAT Service Tax Cess 1'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
+ # [_('CENVAT Service Tax Cess 2'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
+ # [_('CENVAT Edu Cess'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
+ # [_('CENVAT SHE Cess'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
+ # [_('Excise Duty 4'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','4.00', 'Asset'],
+ # [_('Excise Duty 8'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','8.00', 'Asset'],
+ # [_('Excise Duty 10'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','10.00', 'Asset'],
+ # [_('Excise Duty 14'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','14.00', 'Asset'],
+ # [_('Excise Duty Edu Cess 2'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','2.00', 'Asset'],
+ # [_('Excise Duty SHE Cess 1'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','1.00', 'Asset'],
+ # [_('P L A'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
+ # [_('P L A - Cess Portion'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'],
+ # [_('Edu. Cess on Excise'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','2.00', 'Liability'],
+ # [_('Edu. Cess on Service Tax'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','2.00', 'Liability'],
+ # [_('Edu. Cess on TDS'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','2.00', 'Liability'],
+ # [_('Excise Duty @ 4'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','4.00', 'Liability'],
+ # [_('Excise Duty @ 8'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','8.00', 'Liability'],
+ # [_('Excise Duty @ 10'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','10.00', 'Liability'],
+ # [_('Excise Duty @ 14'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','14.00', 'Liability'],
+ # [_('Service Tax'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','10.3', 'Liability'],
+ # [_('SHE Cess on Excise'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','1.00', 'Liability'],
+ # [_('SHE Cess on Service Tax'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','1.00', 'Liability'],
+ # [_('SHE Cess on TDS'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','1.00', 'Liability'],
+ # [_('Professional Tax'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'],
+ # [_('VAT'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'],
+ # [_('TDS (Advertisement)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'],
+ # [_('TDS (Commission)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'],
+ # [_('TDS (Contractor)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'],
+ # [_('TDS (Interest)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'],
+ # [_('TDS (Rent)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'],
+ # [_('TDS (Salary)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability']
+ # ]
+ #
+ # for lst in acc_list_india:
+ # account = frappe.get_doc({
+ # "doctype": "Account",
+ # "freeze_account": "No",
+ # "master_type": "",
+ # "company": company.name
+ # })
+ #
+ # for d in fld_dict.keys():
+ # account.set(d, (d == 'parent_account' and lst[fld_dict[d]]) and lst[fld_dict[d]] +' - '+ company.abbr or lst[fld_dict[d]])
+ #
+ # account.insert()
diff --git a/erpnext/setup/page/setup_wizard/setup_wizard.js b/erpnext/setup/page/setup_wizard/setup_wizard.js
index 04b917f..13ee85a 100644
--- a/erpnext/setup/page/setup_wizard/setup_wizard.js
+++ b/erpnext/setup/page/setup_wizard/setup_wizard.js
@@ -171,15 +171,15 @@
|| "dd-mm-yyyy");
// get country specific chart of accounts
- // frappe.call({
- // method: "erpnext.accounts.doctype.chart_of_accounts.chart_of_accounts.get_charts_for_country",
- // args: {"country": country},
- // callback: function(r) {
- // if(r.message)
- // slide.get_input("chart_of_accounts").empty()
- // .add_options([""].concat(r.message));
- // }
- // })
+ frappe.call({
+ method: "erpnext.accounts.doctype.account.chart_of_accounts.chart_of_accounts.get_charts_for_country",
+ args: {"country": country},
+ callback: function(r) {
+ if(r.message)
+ slide.get_input("chart_of_accounts").empty()
+ .add_options([""].concat(r.message));
+ }
+ })
});
}
},
diff --git a/erpnext/utilities/repost_stock.py b/erpnext/utilities/repost_stock.py
index 4c14548..5fd9bfb 100644
--- a/erpnext/utilities/repost_stock.py
+++ b/erpnext/utilities/repost_stock.py
@@ -208,4 +208,3 @@
pass
frappe.db.sql("""update `tabSerial No` set warehouse='' where status in ('Delivered', 'Purchase Returned')""")
-