Merge pull request #5345 from nabinhait/coa

Changes related for charts builder
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
index 91469d9..e2e21fa 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/chart_of_accounts.py
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/chart_of_accounts.py
@@ -6,7 +6,7 @@
 from frappe.utils import cstr
 from unidecode import unidecode
 
-def create_charts(chart_name, company):
+def create_charts(chart_name, company, ignore_permissions=False):
 	chart = get_chart(chart_name)
 	
 	if chart:
@@ -37,12 +37,15 @@
 						"root_type": root_type,
 						"report_type": report_type,
 						"account_type": child.get("account_type"),
-						"account_currency": frappe.db.get_value("Company", company, "default_currency")
+						"account_currency": frappe.db.get_value("Company", company, "default_currency"),
+						"tax_rate": child.get("tax_rate")
 					})
 
 					if root_account or frappe.local.flags.allow_unverified_charts:
 						account.flags.ignore_mandatory = True
 						
+					account.flags.ignore_permissions = ignore_permissions
+					
 					account.insert()
 
 					accounts.append(account_name_in_db)
@@ -86,8 +89,9 @@
 	def _get_chart_name(content):
 		if content:
 			content = json.loads(content)
-			if content and content.get("disabled", "No") == "No":
-				charts.append(content["name"])
+			if (content and content.get("disabled", "No") == "No") \
+				or frappe.local.flags.allow_unverified_charts:
+					charts.append(content["name"])
 
 	country_code = frappe.db.get_value("Country", country, "code")
 	if country_code:
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ar_ar_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ar_ar_chart_template.json
index 5d7fcc4..0dfd1bd 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ar_ar_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ar_ar_chart_template.json
@@ -1,7 +1,6 @@
 {
     "country_code": "ar",
-    "name": "Plan de Cuentas",
-	"disabled": "Yes",
+    "name": "Argentina - Plan de Cuentas",
     "tree": {
         "Cuentas Patrimoniales": {
             "ACTIVO": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/be_l10nbe_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/be_l10nbe_chart_template.json
index 051e554..7fc58ce 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/be_l10nbe_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/be_l10nbe_chart_template.json
@@ -1,6 +1,6 @@
 {
     "country_code": "be",
-    "name": "Belgian PCMN",
+    "name": "Belgian - PCMN",
     "tree": {
         "CLASSE 1": {
             "BENEFICE (PERTE) REPORTE(E)": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/br_l10n_br_account_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/br_l10n_br_account_chart_template.json
index 65f5f3b..0ac6588 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/br_l10n_br_account_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/br_l10n_br_account_chart_template.json
@@ -1,6 +1,6 @@
 {
     "country_code": "br",
-    "name": "Planilha de Contas Brasileira",
+    "name": "Brasileira - Planilha de Contas",
     "tree": {
         "ATIVO": {
             "CIRCULANTE": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ca_ca_en_chart_template_en.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ca_ca_en_chart_template_en.json
index ed4cd40..02c4609 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ca_ca_en_chart_template_en.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ca_ca_en_chart_template_en.json
@@ -1,6 +1,6 @@
 {
     "country_code": "ca",
-    "name": "Chart of Accounts for english-speaking provinces",
+    "name": "Canada - Chart of Accounts for english-speaking provinces",
     "tree": {
         "ASSETS": {
             "CURRENT ASSETS": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ca_ca_fr_chart_template_fr.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ca_ca_fr_chart_template_fr.json
index 41fe453..de3ad67 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ca_ca_fr_chart_template_fr.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ca_ca_fr_chart_template_fr.json
@@ -1,6 +1,6 @@
 {
     "country_code": "ca",
-    "name": "Plan comptable pour les provinces francophones",
+    "name": "Canada - Plan comptable pour les provinces francophones",
     "tree": {
         "ACTIF": {
             "ACTIFS COURANTS": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ch_l10nch_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ch_l10nch_chart_template.json
index f8d467c..5b5547f 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ch_l10nch_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ch_l10nch_chart_template.json
@@ -1,7 +1,6 @@
 {
     "country_code": "ch",
-    "name": "Plan comptable STERCHI",
-	"disabled": "Yes",
+    "name": "Switzerland - Plan comptable STERCHI",
     "tree": {
         "Actif": {
             "Actifs circulants": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cl_cl_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cl_cl_chart_template.json
index 63b56dc..92a0f4f 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cl_cl_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cl_cl_chart_template.json
@@ -1,7 +1,6 @@
 {
     "country_code": "cl",
-    "name": "Plan de Cuentas",
-	"disabled": "Yes",
+    "name": "Chile - Plan de Cuentas",
     "tree": {
         "Cuentas de Movimiento": {
             "Compras": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cn_l10n_chart_china.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cn_l10n_chart_china.json
index b7db811..9b9c24c 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cn_l10n_chart_china.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cn_l10n_chart_china.json
@@ -1,7 +1,6 @@
 {
     "country_code": "cn",
-	"disabled": "Yes",
-    "name": "\u4e2d\u56fd\u4f1a\u8ba1\u79d1\u76ee\u8868  \uff08\u8d22\u4f1a[2006]3\u53f7\u300a\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\u300b\uff09",
+    "name": "China - \u4e2d\u56fd\u4f1a\u8ba1\u79d1\u76ee\u8868  \uff08\u8d22\u4f1a[2006]3\u53f7\u300a\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\u300b\uff09",
     "tree": {
         "\u4e3b\u8425\u4e1a\u52a1\u6210\u672c": {
             "root_type": ""
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cn_l10n_chart_china_small_business.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cn_l10n_chart_china_small_business.json
deleted file mode 100644
index 9125b87..0000000
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cn_l10n_chart_china_small_business.json
+++ /dev/null
@@ -1,199 +0,0 @@
-{
-    "country_code": "cn",
-	"disabled": "Yes",
-    "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": {
-        "\u4e3b\u8425\u4e1a\u52a1\u6210\u672c": {
-            "root_type": ""
-        },
-        "\u4e3b\u8425\u4e1a\u52a1\u6536\u5165": {
-            "root_type": ""
-        },
-        "\u5176\u4ed6\u4e1a\u52a1\u6210\u672c": {
-            "root_type": ""
-        },
-        "\u5176\u4ed6\u4e1a\u52a1\u6536\u5165": {
-            "root_type": ""
-        },
-        "\u5176\u4ed6\u5e94\u6536\u6b3e": {
-            "root_type": ""
-        },
-        "\u5176\u4ed6\u8d27\u5e01\u8d44\u91d1": {
-            "root_type": ""
-        },
-        "\u5229\u6da6\u5206\u914d": {
-            "root_type": ""
-        },
-        "\u5236\u9020\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u539f\u6750\u6599": {
-            "root_type": ""
-        },
-        "\u5468\u8f6c\u6750\u6599": {
-            "root_type": ""
-        },
-        "\u5546\u54c1\u8fdb\u9500\u5dee\u4ef7": {
-            "root_type": ""
-        },
-        "\u56fa\u5b9a\u8d44\u4ea7": {
-            "root_type": ""
-        },
-        "\u56fa\u5b9a\u8d44\u4ea7\u6e05\u7406": {
-            "root_type": ""
-        },
-        "\u5728\u5efa\u5de5\u7a0b": {
-            "root_type": ""
-        },
-        "\u5728\u9014\u7269\u8d44": {
-            "root_type": ""
-        },
-        "\u59d4\u6258\u52a0\u5de5\u7269\u8d44": {
-            "root_type": ""
-        },
-        "\u5b9e\u6536\u8d44\u672c": {
-            "root_type": ""
-        },
-        "\u5de5\u7a0b\u65bd\u5de5": {
-            "root_type": ""
-        },
-        "\u5de5\u7a0b\u7269\u8d44": {
-            "root_type": ""
-        },
-        "\u5e93\u5b58\u5546\u54c1": {
-            "root_type": ""
-        },
-        "\u5e94\u4ea4\u7a0e\u8d39": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u5229\u606f": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u5229\u6da6": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u7968\u636e": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u804c\u5de5\u85aa\u916c": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u8d26\u6b3e": {
-            "root_type": ""
-        },
-        "\u5e94\u6536\u5229\u606f": {
-            "root_type": ""
-        },
-        "\u5e94\u6536\u7968\u636e": {
-            "root_type": ""
-        },
-        "\u5e94\u6536\u80a1\u5229": {
-            "root_type": ""
-        },
-        "\u5e94\u6536\u8d26\u6b3e": {
-            "root_type": ""
-        },
-        "\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2": {
-            "root_type": ""
-        },
-        "\u6240\u5f97\u7a0e": {
-            "root_type": ""
-        },
-        "\u6295\u8d44\u6536\u76ca": {
-            "root_type": ""
-        },
-        "\u65e0\u5f62\u8d44\u4ea7": {
-            "root_type": ""
-        },
-        "\u672c\u5e74\u5229\u6da6": {
-            "root_type": ""
-        },
-        "\u673a\u68b0\u4f5c\u4e1a": {
-            "root_type": ""
-        },
-        "\u6750\u6599\u6210\u672c\u5dee\u5f02": {
-            "root_type": ""
-        },
-        "\u6750\u6599\u91c7\u8d2d": {
-            "root_type": ""
-        },
-        "\u6d88\u8017\u6027\u751f\u7269\u8d44\u4ea7": {
-            "root_type": ""
-        },
-        "\u73b0\u91d1": {
-            "root_type": ""
-        },
-        "\u751f\u4ea7\u6027\u751f\u7269\u8d44\u4ea7": {
-            "root_type": ""
-        },
-        "\u751f\u4ea7\u6027\u751f\u7269\u8d44\u4ea7\u7d2f\u8ba1\u6298\u65e7": {
-            "root_type": ""
-        },
-        "\u751f\u4ea7\u6210\u672c": {
-            "root_type": ""
-        },
-        "\u76c8\u4f59\u516c\u79ef": {
-            "root_type": ""
-        },
-        "\u77ed\u671f\u501f\u6b3e": {
-            "root_type": ""
-        },
-        "\u77ed\u671f\u6295\u8d44": {
-            "root_type": ""
-        },
-        "\u7814\u53d1\u652f\u51fa": {
-            "root_type": ""
-        },
-        "\u7ba1\u7406\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u7d2f\u8ba1\u644a\u9500": {
-            "root_type": ""
-        },
-        "\u8425\u4e1a\u5916\u652f\u51fa": {
-            "root_type": ""
-        },
-        "\u8425\u4e1a\u5916\u6536\u5165": {
-            "root_type": ""
-        },
-        "\u8425\u4e1a\u7a0e\u91d1\u53ca\u9644\u52a0": {
-            "root_type": ""
-        },
-        "\u8d22\u52a1\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u8d44\u672c\u516c\u79ef": {
-            "root_type": ""
-        },
-        "\u9012\u5ef6\u6536\u76ca": {
-            "root_type": ""
-        },
-        "\u94f6\u884c\u5b58\u6b3e": {
-            "root_type": ""
-        },
-        "\u9500\u552e\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u501f\u6b3e": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u503a\u5238\u6295\u8d44": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u5e94\u4ed8\u6b3e": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u5f85\u644a\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u80a1\u6743\u6295\u8d44": {
-            "root_type": ""
-        },
-        "\u9884\u4ed8\u8d26\u6b3e": {
-            "root_type": ""
-        },
-        "\u9884\u6536\u8d26\u6b3e": {
-            "root_type": ""
-        }
-    }
-}
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/co_vauxoo_mx_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/co_vauxoo_mx_chart_template.json
index 4ac3465..aa7d551 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/co_vauxoo_mx_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/co_vauxoo_mx_chart_template.json
@@ -1,6 +1,6 @@
 {
     "country_code": "co",
-    "name": "Unique Account Chart - PUC",
+    "name": "Colombia - Unique Account Chart - PUC",
     "tree": {
         "ACTIVO": {
             "DEUDORES": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cr_account_chart_template_0.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cr_account_chart_template_0.json
index f81d1e3..ca71496 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cr_account_chart_template_0.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cr_account_chart_template_0.json
@@ -1,6 +1,6 @@
 {
     "country_code": "cr",
-    "name": "Costa Rica - Company 0",
+    "name": "Costa Rica - Chart of Accounts 1",
     "tree": {
         "0-Activo": {
             "0-Activo circulante": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cr_account_chart_template_x.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cr_account_chart_template_x.json
index a36586e..51160b3 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cr_account_chart_template_x.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/cr_account_chart_template_x.json
@@ -1,6 +1,6 @@
 {
     "country_code": "cr",
-    "name": "Costa Rica - Company 1",
+    "name": "Costa Rica - Chart of Accounts 2",
     "tree": {
         "xActivo": {
             "root_type": "Asset",
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/de_l10n_chart_de_skr04.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/de_l10n_chart_de_skr04.json
index c8ed2ee..5ff76e6 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/de_l10n_chart_de_skr04.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/de_l10n_chart_de_skr04.json
@@ -1,7 +1,6 @@
 {
     "country_code": "de",
-    "name": "Deutscher Kontenplan SKR04",
-	"disabled": "Yes",
+    "name": "Germany - Kontenplan SKR04",
     "tree": {
         "Bilanz - Aktiva": {
             "Anlageverm\u00f6gen": {
@@ -222,24 +221,8 @@
                         "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": {}
+                    	"is_group": 1
                     },
                     "Forderungen gegen verbundene Unternehmen H-Saldo": {
                         "Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen verbundene Unternehmen": {},
@@ -459,7 +442,7 @@
                         "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)": {}
+						"is_group": 1
                     }
                 },
                 "Kapital Teilhaber": {
@@ -758,19 +741,6 @@
                             "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": {
@@ -884,10 +854,6 @@
                 "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": {},
@@ -1028,7 +994,6 @@
                 "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": {
@@ -1110,30 +1075,6 @@
                         "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": {},
@@ -1369,16 +1310,6 @@
                         "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": {},
@@ -1494,18 +1425,13 @@
                         "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": {},
@@ -1715,27 +1641,11 @@
                         "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": {}
+                        "Gewinne aus Anteilen an nicht steuerbefreiten inl\u00e4ndischen Kapitalgesellschaften \u00a7 9 Nr. 2a GewStG": {}
                     }
                 },
                 "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.)": {}
-                    }
+                    "Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens": {}
                 },
                 "Gewinnvortrag": {
                     "Gewinnvortrag nach Verwendung": {}
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/de_l10n_de_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/de_l10n_de_chart_template.json
index 2f9782a..fcd6922 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/de_l10n_de_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/de_l10n_de_chart_template.json
@@ -1,7 +1,6 @@
 {
     "country_code": "de",
-    "name": "Deutscher Kontenplan SKR03",
-	"disabled": "Yes",
+    "name": "Germany - Kontenplan SKR03",
     "tree": {
         "Aktiva": {
             "Abgrenzung latenter Steuern": {
@@ -399,8 +398,7 @@
                 "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": {}
+                "Passive Rechnungsabgrenzung": {}
             },
             "R\u00fcckstellungen": {
                 "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen": {
@@ -1346,10 +1344,6 @@
                 "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": {},
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/es_account_chart_template_common.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/es_account_chart_template_common.json
index 122edaa..3640b23 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/es_account_chart_template_common.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/es_account_chart_template_common.json
@@ -1,7 +1,6 @@
 {
     "country_code": "es", 
-    "name": "PGCE com\u00fan", 
-	"disabled": "Yes",
+    "name": "Spain - PGCE com\u00fan", 
     "tree": {
         "Acreedores y deudores por operaciones comerciales": {
             "Acreedores varios": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/et_l10n_et.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/et_l10n_et.json
index d7b1964..20b6f4c 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/et_l10n_et.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/et_l10n_et.json
@@ -1,6 +1,6 @@
 {
     "country_code": "et",
-    "name": "Ethiopia Tax and Account Chart Template",
+    "name": "Ethiopia - Chart of Accounts",
     "tree": {
         "ASSETS": {
             "Cash and Cash Equivalents": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/fr_l10n_fr_pcg_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/fr_l10n_fr_pcg_chart_template.json
index c05a45b..d98a6a0 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/fr_l10n_fr_pcg_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/fr_l10n_fr_pcg_chart_template.json
@@ -1,6 +1,6 @@
 {
     "country_code": "fr", 
-    "name": "Plan Comptable G\u00e9n\u00e9ral (France)", 
+    "name": "France - Plan Comptable G\u00e9n\u00e9ral", 
     "tree": {
         "Comptes de bilan": {
             "Comptes d'immobilisations": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/gr_l10n_gr_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/gr_l10n_gr_chart_template.json
index fe2268e..c541eb6 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/gr_l10n_gr_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/gr_l10n_gr_chart_template.json
@@ -1,6 +1,6 @@
 {
     "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", 
+    "name": "Greece - \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": {
         "\u0391\u03a0\u0391\u0399\u03a4\u0397\u03a3\u0395\u0399\u03a3 \u039a\u0391\u0399 \u0394\u0399\u0391\u0398\u0395\u03a3\u0399\u039c\u0391": {
             "root_type": "", 
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/gt_cuentas_plantilla.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/gt_cuentas_plantilla.json
deleted file mode 100644
index 5b4f352..0000000
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/gt_cuentas_plantilla.json
+++ /dev/null
@@ -1,133 +0,0 @@
-{
-    "country_code": "gt",
-    "name": "Plantilla de cuentas de Guatemala (sencilla)",
-    "tree": {
-        "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": {}
-                }
-            },
-			"root_type": "Asset"
-        },
-        "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": {}
-                }
-            },
-			"root_type": "Liability"
-        },
-        "Patrimonio": {
-            "Patrimonio de los Accionistas": {
-                "Patrimonio de los Accionistas": {
-                    "Capital Autorizado, Suscr\u00edto y Pagado": {},
-                    "Perdidas y Ganancias": {},
-                    "Reservas": {}
-                }
-            },
-			"root_type": "Asset"
-        },
-        "Egresos": {
-            "Costos": {
-                "Costos de Ventas": {
-                    "Costos de Ventas": {}
-                }
-            },
-			"root_type": "Expense"
-        },
-        "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": {}
-                }
-            },
-			"root_type": "Expense"
-        },
-        "Ingresos": {
-            "Otros Ingresos": {
-                "Otros Ingresos": {
-                    "Otros Ingresos": {}
-                }
-            },
-            "Ventas": {
-                "Ventas Netas": {
-                    "Descuentos Sobre Ventas": {},
-                    "Ventas": {}
-                }
-            },
-			"root_type": "Income"
-        },
-        "Otros Gastos y Productos Financieros": {
-            "Otros Gastos y Productos Financieros": {
-                "Otros Gastos y Productos Financieros": {
-                    "Intereses": {},
-                    "Otros Gastos Financieros": {}
-                }
-            },
-			"root_type": "Expense"
-        }
-    }
-}
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/hn_cuentas_plantilla.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/hn_cuentas_plantilla.json
index 1c06a2e..0d37e44 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/hn_cuentas_plantilla.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/hn_cuentas_plantilla.json
@@ -1,6 +1,6 @@
 {
     "country_code": "hn",
-    "name": "Plantilla de cuentas de Honduras (sencilla)",
+    "name": "Honduras - Plantilla de cuentas de",
     "tree": {
         "Activo": {
             "Activo Corriente": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/hr_l10n_hr_chart_template_rrif.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/hr_l10n_hr_chart_template_rrif.json
index ffdec54..abea96c 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/hr_l10n_hr_chart_template_rrif.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/hr_l10n_hr_chart_template_rrif.json
@@ -1,6 +1,6 @@
 {
     "country_code": "hr", 
-    "name": "RRIF-ov ra\u010dunski plan za poduzetnike", 
+    "name": "Croatia - RRIF-ov ra\u010dunski plan za poduzetnike", 
     "tree": {
         "FINANCIJSKI REZULTAT POSLOVANJA": {
             "DOBITAK ILI GUBITAK RAZDOBLJA": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/hu_hungarian_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/hu_hungarian_chart_template.json
index 7e9dfb8..85a49c5 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/hu_hungarian_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/hu_hungarian_chart_template.json
@@ -1,6 +1,6 @@
 {
     "country_code": "hu", 
-    "name": "Magyar f\u0151k\u00f6nyvi kivonat", 
+    "name": "Hungary - Magyar f\u0151k\u00f6nyvi kivonat", 
     "tree": {
         "Eredm\u00e9ny sz\u00e1ml\u00e1k": {
             "AZ \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE, BEV\u00c9TELEK": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/it_l10n_it_chart_template_generic.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/it_l10n_it_chart_template_generic.json
index 182bfd5..2cdf3f3 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/it_l10n_it_chart_template_generic.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/it_l10n_it_chart_template_generic.json
@@ -1,6 +1,6 @@
 {
     "country_code": "it",
-    "name": "Generic Chart of Accounts",
+    "name": "Italy - Generic Chart of Accounts",
     "tree": {
         "ATTIVO": {
             "CREDITI COMMERCIALI": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/lu_lu_2011_chart_1.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/lu_lu_2011_chart_1.json
deleted file mode 100644
index c304684..0000000
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/lu_lu_2011_chart_1.json
+++ /dev/null
@@ -1,1455 +0,0 @@
-{
-    "country_code": "lu", 
-    "name": "PCMN Luxembourg", 
-	"disabled": "Yes",
-    "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": {}
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "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": {}
-                    }
-                }
-            }, 
-            "root_type": ""
-        }
-    }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ma_l10n_kzc_temp_chart.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ma_l10n_kzc_temp_chart.json
index 870d6d7..4d4bfcb 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ma_l10n_kzc_temp_chart.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ma_l10n_kzc_temp_chart.json
@@ -1,6 +1,6 @@
 {
     "country_code": "ma", 
-    "name": "compta Kazacube", 
+    "name": "Morocco - Compta Kazacube", 
     "tree": {
         "COMPTES DE BILAN": {
             "COMPTES D'ACTIF CIRCULANT (HORS TRESORERIE)": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/mx_vauxoo_mx_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/mx_vauxoo_mx_chart_template.json
index 56135d8..3df8dfc 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/mx_vauxoo_mx_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/mx_vauxoo_mx_chart_template.json
@@ -1,6 +1,6 @@
 {
     "country_code": "mx", 
-    "name": "Plan de Cuentas para Mexico", 
+    "name": "Mexico - Plan de Cuentas", 
     "tree": {
         "ACTIVO": {
             "ACTIVO CIRCULANTE": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/nl_l10nnl_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/nl_l10nnl_chart_template.json
index 1c5138b..8009a10 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/nl_l10nnl_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/nl_l10nnl_chart_template.json
@@ -1,6 +1,6 @@
 {
     "country_code": "nl", 
-    "name": "Nederlands Grootboekschema", 
+    "name": "Nederlands - Grootboekschema", 
     "tree": {
         "FABRIKAGEREKENINGEN": {
             "root_type": ""
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/pa_l10npa_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/pa_l10npa_chart_template.json
index de16044..6123902 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/pa_l10npa_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/pa_l10npa_chart_template.json
@@ -1,6 +1,6 @@
 {
     "country_code": "pa",
-    "name": "Plan de Cuentas",
+    "name": "Panama - Plan de Cuentas",
     "tree": {
         "ACTIVOS": {
             "Activo Fijo": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/pe_pe_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/pe_pe_chart_template.json
index d976e3d..7709195 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/pe_pe_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/pe_pe_chart_template.json
@@ -1,6 +1,6 @@
 {
     "country_code": "pe",
-    "name": "Plan de Cuentas 2011",
+    "name": "Peru - Plan de Cuentas",
     "tree": {
         "Cuentas de Balance": {
             "Acciones de inversi\u00f3n   ": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/pl_pl_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/pl_pl_chart_template.json
index a0b0acf..f5d85f9 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/pl_pl_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/pl_pl_chart_template.json
@@ -1,6 +1,6 @@
 {
     "country_code": "pl",
-    "name": "Plan kont",
+    "name": "Poland - Plan kont",
     "tree": {
         "Aktywa Trwa\u0142e": {
             "D\u0142ugoterminowe aktywa finansowe": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/pt_pt_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/pt_pt_chart_template.json
index f448f06..d845cc5 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/pt_pt_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/pt_pt_chart_template.json
@@ -1,6 +1,6 @@
 {
     "country_code": "pt",
-    "name": "Template do Plano de Contas SNC",
+    "name": "Portugal - Template do Plano de Contas SNC",
     "tree": {
         "Capital, reservas e resultados transitados": {
             "Ac\u00e7\u00f5es (quotas) pr\u00f3prias": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ro_ro_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ro_ro_chart_template.json
index ef43897..5260daf 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ro_ro_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ro_ro_chart_template.json
@@ -1,7 +1,6 @@
 {
     "country_code": "ro",
     "name": "Romania - Chart of Accounts",
-	"disabled": "Yes",
     "tree": {
         "CONTURI FINANCIARE": {
             "CONTURI DE BILANT": {
@@ -91,7 +90,6 @@
                         "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": {}
                         }
                     }
@@ -154,8 +152,7 @@
                         }
                     },
                     "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": {}
+                        "Instalatii tehnice, mijloace de transport, animale si plantatii in curs de aprovizionare": {}
                     },
                     "IMOBILIZARI FINANCIARE": {
                         "Actiuni detinute la entitatile afiliate": {},
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/si_gd_chart.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/si_gd_chart.json
deleted file mode 100644
index 3f687dc..0000000
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/si_gd_chart.json
+++ /dev/null
@@ -1,1341 +0,0 @@
-{
-    "country_code": "si", 
-    "name": "Kontni na\u010drt za gospodarske dru\u017ebe", 
-	"disabled": "Yes",
-    "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": {}
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "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": {}
-                }
-            }, 
-            "root_type": "", 
-            "\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": {}
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "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"
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "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": {}, 
-            "root_type": ""
-        }, 
-        "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": {}
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "PROSTO": {
-            "root_type": ""
-        }, 
-        "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": {}
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "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": {}
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "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": {}
-                }
-            }, 
-            "root_type": ""
-        }
-    }
-}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/syscohada_syscohada_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/syscohada_syscohada_chart_template.json
index 6068f7e..ce6d15f 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/syscohada_syscohada_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/syscohada_syscohada_chart_template.json
@@ -1,6 +1,6 @@
 {
     "country_code": "syscohada",
-    "name": "Plan de compte",
+    "name": "Syscohada - Plan de compte",
     "tree": {
         "Comptes de bilan": {
             "Comptes d'immobilisations": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/th_chart.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/th_chart.json
index dffcf35..7ada97e 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/th_chart.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/th_chart.json
@@ -1,6 +1,6 @@
 {
     "country_code": "th",
-    "name": "Thailand Chart of Accounts",
+    "name": "Thailand - Chart of Accounts",
     "tree": {
         "Assets": {
             "Account Receivable": {},
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/tr_l10ntr_tek_duzen_hesap.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/tr_l10ntr_tek_duzen_hesap.json
index ba220d8..dfc821e 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/tr_l10ntr_tek_duzen_hesap.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/tr_l10ntr_tek_duzen_hesap.json
@@ -1,6 +1,6 @@
 {
     "country_code": "tr", 
-    "name": "Tek D\u00fczen Hesap Plan\u0131", 
+    "name": "Turkey - Tek D\u00fczen Hesap Plan\u0131", 
     "tree": {
         "Duran Varl\u0131klar": {
             "Di\u011fer Alacaklar": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/uy_uy_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/uy_uy_chart_template.json
index 04633cc..35a8be6 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/uy_uy_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/uy_uy_chart_template.json
@@ -1,6 +1,6 @@
 {
     "country_code": "uy",
-    "name": "Plan de Cuentas",
+    "name": "Uruguay - Plan de Cuentas",
     "tree": {
         "ACTIVO": {
             "ACTIVO CORRIENTE": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ve_ve_chart_template_amd.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ve_ve_chart_template_amd.json
index 8699fe6..2994dec 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ve_ve_chart_template_amd.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ve_ve_chart_template_amd.json
@@ -1,6 +1,6 @@
 {
     "country_code": "ve",
-    "name": "Venezuelan - Account",
+    "name": "Venezuelan - Chart of Accounts",
     "tree": {
         "ACTIVO": {
             "ACTIVO CIRCULANTE": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/ae_uae_chart_template_standard.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ae_uae_chart_template_standard.json
index 734e4d0..4fa889d 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/ae_uae_chart_template_standard.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ae_uae_chart_template_standard.json
@@ -1,6 +1,6 @@
 {
     "country_code": "ae",
-    "name": "U.A.E Chart of Accounts",
+    "name": "U.A.E - Chart of Accounts",
     "tree": {
         "Assets": {
             "Current Assets": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/at_austria_chart_Einheitskontenrahmen.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/at_austria_chart_Einheitskontenrahmen.json
index 296be76..3b9dce0 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/at_austria_chart_Einheitskontenrahmen.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/at_austria_chart_Einheitskontenrahmen.json
@@ -1,6 +1,6 @@
 {
     "country_code": "at",
-    "name": "Austria - Chart of Accounts - Einheitskontenrahmen provided by fairkom.eu",
+    "name": "Austria - Chart of Accounts - Einheitskontenrahmen",
     "tree": {
         "Klasse 0 Aktiva: Anlageverm\u00f6gen": {
 				"0100 Konzessionen ": {"account_type": "Fixed Asset"},
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/gt_cuentas_plantilla.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/gt_cuentas_plantilla.json
index 81c4fdf..5d194eb 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/gt_cuentas_plantilla.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/gt_cuentas_plantilla.json
@@ -1,6 +1,6 @@
 {
   "country_code": "gt",
-  "name": "Cuentas de Guatemala",
+  "name": "Guatemala - Cuentas",
   "tree": {
     "Activos": {
       "Activo Corriente": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json
index ab41039..375828c 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json
@@ -1,6 +1,6 @@
 {
     "country_code": "in",
-    "name": "Chart of Accounts - India",
+    "name": "India - Chart of Accounts",
     "tree": {
 	    "Application of Funds (Assets)": {
 	        "Current Assets": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/ni_ni_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ni_ni_chart_template.json
index d55b77e..9cd7e59 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/ni_ni_chart_template.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ni_ni_chart_template.json
@@ -1,6 +1,6 @@
 {
 	"country_code": "ni",
-	"name": "Catalogo de Cuentas Nicaragua",
+	"name": "Nicaragua - Catalogo de Cuentas",
 	"tree": {
 		"Activo": {
 			"Activo Corriente": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/sg_default_coa.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/sg_default_coa.json
index a62be37..5f84394 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/sg_default_coa.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/sg_default_coa.json
@@ -1,6 +1,6 @@
 {
 	"country_code": "sg",
-	"name": "Singapore Default Chart of Accounts",
+	"name": "Singapore - Chart of Accounts",
 	"tree": {
 		"Assets": {
 			"Current assets": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/sg_fnb_coa.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/sg_fnb_coa.json
index fb84f20..20d3a80 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/sg_fnb_coa.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/sg_fnb_coa.json
@@ -1,6 +1,6 @@
 {
 	"country_code": "sg",
-	"name": "Singapore F&B Chart of Accounts",
+	"name": "Singapore - F&B Chart of Accounts",
 	"tree": {
 		"Assets": {
 			"Current assets": {
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts.py b/erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts.py
index ee1d007..68aa310 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts.py
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts.py
@@ -71,92 +71,56 @@
 	        _("Direct Expenses"): {
 	            _("Stock Expenses"): {
 	                _("Cost of Goods Sold"): {
-	                    "account_type": "Expense Account"
+	                    "account_type": "Cost of Goods Sold"
 	                },
 	                _("Expenses Included In Valuation"): {
 	                    "account_type": "Expenses Included In Valuation"
 	                },
 	                _("Stock Adjustment"): {
 	                    "account_type": "Stock Adjustment"
-	                },
-	                "account_type": "Expense Account"
+	                }
 	            },
-	            "account_type": "Expense Account"
 	        },
 	        _("Indirect Expenses"): {
-	            _("Administrative Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Commission on Sales"): {
-	                "account_type": "Expense Account"
-	            },
+	            _("Administrative Expenses"): {},
+	            _("Commission on Sales"): {},
 	            _("Depreciation"): {
 	                "account_type": "Depreciation"
 	            },
-	            _("Entertainment Expenses"): {
-	                "account_type": "Expense Account"
-	            },
+	            _("Entertainment Expenses"): {},
 	            _("Freight and Forwarding Charges"): {
 	                "account_type": "Chargeable"
 	            },
-	            _("Legal Expenses"): {
-	                "account_type": "Expense Account"
-	            },
+	            _("Legal Expenses"): {},
 	            _("Marketing Expenses"): {
 	                "account_type": "Chargeable"
 	            },
 	            _("Miscellaneous Expenses"): {
 	                "account_type": "Chargeable"
 	            },
-	            _("Office Maintenance Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Office Rent"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Postal Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Print and Stationary"): {
-	                "account_type": "Expense Account"
-	            },
+	            _("Office Maintenance Expenses"): {},
+	            _("Office Rent"): {},
+	            _("Postal Expenses"): {},
+	            _("Print and Stationary"): {},
 	            _("Round Off"): {
 	                "account_type": "Round Off"
 	            },
-	            _("Salary"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Sales Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Telephone Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Travel Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Utility Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            "account_type": "Expense Account"
+	            _("Salary"): {},
+	            _("Sales Expenses"): {},
+	            _("Telephone Expenses"): {},
+	            _("Travel Expenses"): {},
+	            _("Utility Expenses"): {}
 	        },
 			"root_type": "Expense"
 	    },
 	    _("Income"): {
 	        _("Direct Income"): {
-	            _("Sales"): {
-	                "account_type": "Income Account"
-	            },
-	            _("Service"): {
-	                "account_type": "Income Account"
-	            },
-	            "account_type": "Income Account"
+	            _("Sales"): {},
+	            _("Service"): {}
 	        },
 	        _("Indirect Income"): {
-	            "account_type": "Income Account",
 				"is_group": 1
-	        },
-			"root_type": "Income"
+	        }
 	    },
 	    _("Source of Funds (Liabilities)"): {
 	        _("Current Liabilities"): {
diff --git a/erpnext/accounts/utils.py b/erpnext/accounts/utils.py
index 077fcb4..683b84b 100644
--- a/erpnext/accounts/utils.py
+++ b/erpnext/accounts/utils.py
@@ -131,12 +131,18 @@
 		args.pop("cmd")
 	
 	ac = frappe.new_doc("Account")
+	
+	if args.get("ignore_permissions"):
+		ac.flags.ignore_permissions = True
+		args.pop("ignore_permissions")
+	
 	ac.update(args)
 	ac.old_parent = ""
 	ac.freeze_account = "No"
 	if cint(ac.get("is_root")):
 		ac.parent_account = None
-		ac.flags.ignore_mandatory = True
+		ac.flags.ignore_mandatory = True		
+		
 	ac.insert()
 
 	return ac.name
diff --git a/erpnext/setup/doctype/company/company.py b/erpnext/setup/doctype/company/company.py
index 97a689a..800e19e 100644
--- a/erpnext/setup/doctype/company/company.py
+++ b/erpnext/setup/doctype/company/company.py
@@ -63,14 +63,17 @@
 	def on_update(self):
 		if not frappe.db.sql("""select name from tabAccount
 				where company=%s and docstatus<2 limit 1""", self.name):
-			self.create_default_accounts()
-			self.create_default_warehouses()
-			self.install_country_fixtures()
+			if not frappe.local.flags.ignore_chart_of_accounts:
+				self.create_default_accounts()
+				self.create_default_warehouses()
+			
+				self.install_country_fixtures()
 
 		if not frappe.db.get_value("Cost Center", {"is_group": 0, "company": self.name}):
 			self.create_default_cost_center()
 
-		self.set_default_accounts()
+		if not frappe.local.flags.ignore_chart_of_accounts:
+			self.set_default_accounts()
 
 		if self.default_currency:
 			frappe.db.set_value("Currency", self.default_currency, "enabled", 1)
@@ -80,7 +83,8 @@
 	def install_country_fixtures(self):
 		path = os.path.join(os.path.dirname(__file__), "fixtures", self.country.lower())
 		if os.path.exists(path.encode("utf-8")):
-			frappe.get_attr("erpnext.setup.doctype.company.fixtures.{0}.install".format(self.country.lower()))(self)
+			frappe.get_attr("erpnext.setup.doctype.company.fixtures.{0}.install"
+				.format(self.country.lower()))(self)
 
 	def create_default_warehouses(self):
 		for whname in (_("Stores"), _("Work In Progress"), _("Finished Goods")):
@@ -88,19 +92,21 @@
 				stock_group = frappe.db.get_value("Account", {"account_type": "Stock",
 					"is_group": 1, "company": self.name})
 				if stock_group:
-					frappe.get_doc({
+					warehouse = frappe.get_doc({
 						"doctype":"Warehouse",
 						"warehouse_name": whname,
 						"company": self.name,
 						"create_account_under": stock_group
-					}).insert()
+					})
+					warehouse.flags.ignore_permissions = self.flags.ignore_permissions
+					warehouse.insert()
 
 	def create_default_accounts(self):
 		if not self.chart_of_accounts:
 			self.chart_of_accounts = "Standard"
 
 		from erpnext.accounts.doctype.account.chart_of_accounts.chart_of_accounts import create_charts
-		create_charts(self.chart_of_accounts, self.name)
+		create_charts(self.chart_of_accounts, self.name, self.flags.ignore_permissions)
 
 		frappe.db.set(self, "default_receivable_account", frappe.db.get_value("Account",
 			{"company": self.name, "account_type": "Receivable"}))
diff --git a/erpnext/setup/doctype/company/fixtures/india/__init__.py b/erpnext/setup/doctype/company/fixtures/india/__init__.py
index 55185ac..e39c410 100644
--- a/erpnext/setup/doctype/company/fixtures/india/__init__.py
+++ b/erpnext/setup/doctype/company/fixtures/india/__init__.py
@@ -14,6 +14,8 @@
 
 	for d in docs:
 		try:
-			frappe.get_doc(d).insert()
+			doc = frappe.get_doc(d)
+			doc.flags.ignore_permissions = True
+			doc.insert()
 		except frappe.NameError:
 			pass